LAW OF THE REPUBLIC OF MOLDOVA

of July 20, 2018 No. 147

About modification and amendments in the Law on public finance and budget and tax responsibility No. 181/2014

The Parliament adopts this organic law.

Art. I. - In the Law on public finance and budget and tax responsibility No. 181/2014 (Official monitor of the Republic of Moldova, 2014, Art. No. 223-230, 519), with subsequent changes and amendments, to make the following changes and additions:

1. In Article 3:

after the concept "budget body / budgetary institution" to add Article with concept of the following content:

"independent/autonomous budget body - the body of the public power according to constituent documents financed from the government budget and which is not submitting to the Government;";

after the concept "single treasurer account" to add Article with concept of the following content:

"accounts payable with the expired payment due date (overdue accounts payable) - the payment obligation which cannot be disputed any more, accepted by budget body / organization based on the existing normative and legal acts which payment due date expired and which became debt;";

after the concept "budget calendar" to add Article with concept of the following content:

"the payment business card - the payment card attached to the payment account opened in financial institution with the permission of the Ministry of Finance addressed to budget body;".

2. Add Article 4 with part (4) the following content:

"(4) in case of removal by Audit Chamber of the audit opinion containing negative opinion or in case of refusal the external public auditor to express opinion on the financial reporting, the head of budget body / organization or independent budget body bears responsibility according to the current legislation.".

3. In Item b) Article 18 of the word "the law on macrobudget limits for the medium-term period and" to exclude.

4. In Item d) Article 19 of the word "also represents to Parliament the bill on macrobudget limits for the medium-term period" to exclude.

5. In Item c) parts (Article 20 of the word "and the bill on macrobudget limits for the medium-term period" to exclude 1).

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