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Concerning Modification And Completion Of The Chart Of Accounts Contabileîn Budget System And Detailed Procedures For Evidențacontabilă And Financial Reporting In The Budget System, Aprobateprin Minister Of Finance Order No. 216 Of December 28, 2015

Original Language Title: privind modificarea şi completarea Planului de conturi contabileîn sistemul bugetar și a Normelor metodologice privind evidențacontabilă și raportarea financiară în sistemul bugetar, aprobateprin Ordinul ministrului finanţelor nr.216 din 28 decembrie 2015

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concerning modification and completion of the chart of accounts and accountability in the budgetary system and the detailed procedures for accounts and financial reporting in the budget system, approved through order of the Minister of Finance No. 216 of December 28, 2015



Published: 05.05.2017 in Official Gazette No. 144-148 art No.: 843 date of entry into force: 20.04.2017 pursuant to article 11 (2) of the Act on accounting No. 113-XVI dated April 27, 2007 (republished in the Official Gazette of the Republic of Moldova, 2014, 27-34, art. 61), I HEREBY ORDER: in the chart of accounts and accountability in the budgetary system and the detailed rules on accounting and financial reporting in the budget system, approved through order of the Minister of Finance No. 216 of December 28, 2015 the following amendments shall be made, and additions.
1. In Annex No.1 "the chart of accounts and accountability in the budgetary system and the detailed rules on accounting and financial reporting in the budget system," 1.1. Throughout the text of the annex, the words "State budget" shall be replaced by the words "authority/State budget", with the decline in the case in question.
1.2. In chapter I, "GENERAL PROVISIONS", 1.2.1. In point (a)), 1.4.5.1:1.2.1.1. Paragraph three is hereby amended and shall expose the next editorial board: "-in the case of receiving free of charge, the input value is evaluated according to the data of the primary documents. In the case when the primary documents is not indicated the value of the asset received, input value is determined by an independent appraiser or a Commission created by the budgetary authority/institution in accordance with the market value thereof, and supplemented, if necessary, the costs incurred in preparation for use as intended; ".
1.2.1.2. After paragraph three is inserted a new paragraph in the next editorial board: "-in the case of possession, but nereflectării in the accounts, the input value is determined by an independent appraiser or a Commission created by the budgetary authority/institution, in accordance with the market value thereof."
1.2.2. Insert after point 1.4.7.5 point 1.4.8 as follows: "1.4.8. 1.4.8.1 accounting policy. The budgetary authorities/institutions shall draw up and approve the accounting policy on the basis of the provisions of chapter V "accounting policy-type" section of these guidelines.
1.4.8.2. Central Public Authorities, on the basis of the accounting policy-type for budgetary institutions, develops and approves the policy on accounting for budgetary institutions in the field of employers, which will contain additional provisions, if necessary with regard to the specifics of their activity, and coordinates with the Ministry of finance.
1.4.8.3. Budgetary institutions subordinated to central public authority shall draw up and approve the accounting policy of the institution based on accounting policy-developed and approved by the ministries.
1.4.8.4. Accounting policy is changed only in case of reorganization of the budgetary authority/institution or in cases of changes and/or additions of legislative and normative acts with new rules related to the economic facts of the institution. "
1.2.3. Point 1.5.8 is hereby amended and shall expose the next editorial board: "Annual closing operations shall be carried out in note No. 10 accounting" for the closure of the budget year. " At the end of the budget year, the last day, the day after the closure of operational bank accounts are closed, classes 1, 2, 3, 4, 5 and 6 in relation to the ending balance in accounts with respective counterparty (class 7). ".
1.2.4.3.3.51 Point to be read in the following exhibit editors: "the entry value of fixed assets received free of charge is determined on the basis of data from primary documents. In the case when the primary documents is not indicated the value of fixed assets, input value is determined by an independent appraiser or a Commission created by the budgetary authority/institution for the purposes of the assessment of the cost of fixed assets concerned and the duration of their operation, in accordance with the market value and, if necessary, be supplemented with expenses incurred in preparation for use as intended ".
1.3. In chapter IV "FINANCIAL REPORTING", section 4.4.1 is replaced by the following: "the editorial board financial statements presented on paper with a handwritten signature is signed by the head of the budgetary authority/institution and by the accounting officer (Chief Accountant) or other authorized person.
Financial statements submitted in electronic form shall be signed with electronic signature authority by the head of budgetary or other institution/person empowered. "
2. This order comes into force on the date of signature and shall be published in the Official Gazette of the Republic of Moldova.