of April 20, 2017 No. 70
About change and amendment of the Chart of accounts of budget accounting and Methodological regulations of the organization of financial accounting and the financial reporting of the budgetary institutions approved by the Order of the Minister of Finance No. 216 of December 28, 2015
Based on part (2) article 11 of the Law on financial accounting No. 113-XVI of April 27, 2007 (repeated publication: Official monitor of the Republic of Moldova, 2014, No. 27-34, of St. 61) I ORDER:
To make the following changes and additions to the Chart of accounts of budget accounting and Methodological regulations of the organization of financial accounting and the financial reporting of budgetary institutions approved by the Order of the Minister of Finance No. 216 of December 28, 2015:
1. In appendix No. 1 "Chart of accounts of budget accounting and Methodological regulations of the organization of financial accounting and the financial reporting of budgetary institutions":
1.1. In all text of appendix the phrase "budget institutions" to replace with "budget bodies / budgetary institutions" in the corresponding inducement.
1.2. In Chapter I "General provisions",
1.2.1. In Item 1.4.5. 1, lit. A):
1.2.1.1. Change and state the third paragraph in the following edition:
"-in case of obtaining on a grant basis the original cost is estimated according to data of source documents. If in source documents the cost of the received object is not specified, the original cost is determined by the independent commission or the commission created by budget body / budgetary institution according to their market value and, in case of need, is supplemented with expenses on preparation for proper use;".
1.2.1.2. After the third paragraph to introduce the new paragraph of the following content:
"-in case of ownership and not reflection in financial accounting, the original cost is determined by the independent commission or the commission created by budget body / budgetary institution according to their market value.".
1.2.2. After Item 1.4.7.5 to bring Item 1.4.8 of the following content:
"1.4.8. Accounting policy
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