of May 27, 2026 No. 71
About modification and amendments in the Chart of accounts of financial accounting in budget system and the Methodological regulations of financial accounting and the financial reporting in budget system 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/2007 (repeated publication in the Official monitor of the Republic of Moldova, 2014, Art. No. 27-34, 61)
I ORDER:
To make the following changes and additions to the Order of the Minister of Finance No. 216/2015:
1. In all text and in appendices to the order:
1.1. 114424, of 114523, of 142216, of 142232, of 142233, 142392 and 143324 with the corresponding names to exclude sub-accounts II of level.
1.2. Names of sub-accounts II of level 141541, of 141542, 141543 to change and state in the following edition:
"141541 Compensation for concession of assets and the right of superficies to lands of public property arriving in the government budget;
141542 Compensation for concession of assets and the right of superficies to lands of public property arriving in the local budget of the second level;
141543 Compensation for concession of assets and the right of superficies to lands of public property arriving in the local budget of the first level".
2. In Appendix No. 1 "The chart of accounts of budget accounting and Methodological regulations of the organization of financial accounting and the financial reporting of budget bodies / budgetary institutions",
2.1. In all text of the name of sub-accounts II of level 141151 and 142237 to change and state in the following edition:
141151 "The percent and other payments arriving in local budgets of the second level on the granted loans, the recredited loans and budgetary funds distracted for execution of the guarantees provided by bodies of local public authority".
142237 "The means which came to the budget of the national social insurance according to executive documents on subsidiary responsibility".
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