of July 19, 2010 No. 94
About approval of the Instruction about financial accounting in the budgetary institutions consisting on the budget
For accomplishment of article 11 Item (2) the Law on financial accounting No. 113-XVI of April 27, 2007. PRIKAZYVAYU:
2.1. The instruction about financial accounting in centralized accounts departments of primeriya of villages (communes), cities approved by the order of the Minister of Finance No. 137 of November 25, 1998.
2.2. Orders on approval of changes and amendments of the Instruction on financial accounting in centralized accounts departments of primeriya of villages (communes), cities approved by the order of the Minister of Finance No. 137 of November 25, 1998;
No. 117 of December 20, 2001;
No. 4 of January 9, 2002;
No. 45 of July 16, 2003;
No. 45 of July 27, 2004;
No. 59 of October 11, 2004;
No. 83 of December 16, 2004;
No. 95 of December 31, 2004;
No. 33 of March 30, 2005;
No. 29 of March 2, 2006;
No. 14 of February 7, 2007;
No. 27 of March 12, 2007;
No. 72 of July 26, 2007;
No. 35 of March 21, 2008;
No. 100 of November 25, 2008.
Minister of Finance
Approved by the Order of the Ministry of Finance of the Republic of Moldova of July 19, 2010 No. 94
1. Financial accounting of execution of budgets of villages (communes), cities, execution of expense budgets of the organizations consisting on these budgets, account of transactions on special means is kept by the centralized accounts departments organized in case of primeriya of villages (communes), cities according to this instruction.
2. Financial accounting on budget implementation, expense budgets under the budget and special means is conducted on single balance.
3. Centralized accounts departments in the work are guided by the Law on the financial accounting approved on April 27, 2007. Parliament of the Republic of Moldova No. 113-XVI.
4. In case of accounting centralization heads of the served organizations having the rights of managers of assignments can sign the agreements to deliver goods, rendering services and labor agreements on performance of works vised without fail by the chief accountant of centralized accounts department; receive in accordance with the established procedure advance payments for economic and other needs and resolve issue of advance payments to the employees; resolve payment of expenses due to the assignments provided by the estimate, spend according to the established regulations materials, food and other material values for needs of organization; approve expense reports of advance holders, documents on inventory counts, acts for write-off fallen into decay and worthlessness of fixed assets and other material values according to relevant provisions; resolve other questions relating to financial and economic activities of organizations.
The centralized accounts department represents to heads of the served organizations data on execution of expense budgets necessary for them to the terms established by the chief accountant of centralized accounts department in coordination with heads of these organizations.
5. Financial accounting shall provide systematic control of course of execution of the budget and expense budgets of organizations, condition of calculations, safety of money and material values.
The management of the organizations of financial accounting and control of receipt of the income, execution of expense budgets of the organizations consisting on the budget of the village (commune), city and behind creation of the reporting under budget implementation is performed primar and the chief accountant of centralized accounts department.
Primar shall create based on the order the permanent commission for reference of assets on fixed assets or material inventories. The commission consists of 3-5 people: chairman and members of the commission. Are part of the commission:
1) primar or other authorized person (commission chairman);
2) chief accountant or other authorized person;
Commission sessions are documented in the protocol which is constituted by the secretary of the commission according to appendix No. 9.
The obligations connected with the direct responsibility for money and material values cannot be assigned to the chief accountant. He is forbidden to cash directly checks and other documents money and inventory items for organization.
The chief accountant is forbidden to accept to execution and registration documents on transactions which contradict the legislation and established procedure of acceptance, storage and expenditure of money, commodity and material and other values. In case of obtaining from primar of the order contradicting the current legislation, the chief accountant in writing draws the attention of primar to illegality of the order this to them, without carrying out it. When obtaining from primar of the repeated order the chief accountant performs it, having reported about it to higher financial body which resolves disagreements between the chief accountant and primary.
6. The chief accountant establishes service duties for employees of accounts department each worker knew circle of the obligations and bore responsibility for their accomplishment, and also develops the schedule of representation of all necessary for financial accounting and control of documents which affirm primary. Statements from the schedule are handed to heads of the served organizations and responsible persons.
Requirements of the chief accountant regarding procedure for registration and submission to accounts department of necessary documents and data are obligatory for all employees of accounts department and the served organizations.
7. Belongs to duties of centralized accounts departments:
providing the correct organization of financial accounting according to this instruction and separate instructions;
creation of calculations to the budget statement of the village (commune), city;
creation together with heads of the served organizations of projects of expense budgets and calculations to them and participation in consideration their primary;
conducting financial accounting of the income and expenses of the budget, execution of expense budgets of budgetary and special funds according to the rules stated in this instruction;
accounting of the changes made to the budget and estimates of organizations for decisions of session and executive committee;
charge and payment at the scheduled time of the salary to employees of the served organizations and primeriya;
control of timely and complete receipt provided according to the income budget, and also behind the correct and economical expenditure of means according to the assignments provided under the budget taking into account the changes made in accordance with the established procedure and accomplishment of the plan for network, states and the contingents;
conducting the calculations arising in the course of budget implementation with the higher budget for the obtained loans and for the received and transferred means, with commercial banks on the obtained credits, and also with the organizations, organizations and individuals;
ensuring safety of money, control of safety and the correct use of the fixed assets, materials, food and other material values belonging to organizations and directly primeriya;
briefing of responsible persons concerning accounting and safety of the values which are on their safe custody;
verification of documents concerning correctness of their registration and legality of the made transactions;
participation in carrying out inventory count of material values, money, settlement and other balance sheet items;
creation and representation at the scheduled time of accounting and statistical records;
storage of accounting documents, registers of accounting, reports, expense budgets and calculations to them, and also their delivery in archive in accordance with the established procedure.
8. In centralized accounts departments the documents connected with budget implementation, expense budgets on budgetary and special funds are signed primary and the chief accountant. When heads of the served organizations have the rights of managers of assignments, the documents forming the basis for issue of money, commodity and material and other values are signed by heads of organizations and the chief accountant of centralized accounts department.
Cash documents (checks, payment orders, account cash orders, payment (settlement and payment) wage sheets, etc.), and also warrants for receipt of material values are signed primary and the chief accountant or other authorized person.
Receipts the I-SF form are valid for acceptance of non-tax payments in the presence of the signature of the chief accountant or other authorized person and the cashier.
9. The proper processed source documents form the basis for reflection of entries in accounting registers. Source documents can be one-time, intended for registration of separate economic activities, or group, intended for registration of number of uniform economic activities for certain period. Source documents shall be constituted timely, as a rule, at the time of making of transactions and contain reliable data. Source documents for giving of legal force to them shall have the following details: name of the document (form), form code; date of creation; content of economic activity; measuring instruments in quantitative and value term; name of positions of persons responsible for making of economic activity and correctness of its registration; personal signatures and their disaggregations. Additional details can be given in necessary cases in the source document: document number. The name and the address of primeriya or organization, the basis for making of the economic activity fixed by the document, other additional details determined by nature of the documented economic activities.
In documents for acquisition of material values there shall be receipt of the responsible person in receipt of these values, and in documents for the performed works - confirmation of acceptance of works as the corresponding persons.
10. Entries in source documents are made by ink, paste of ball pen, or by means of typewriters and means of mechanization. Free lines in source documents procherkivatsya.
In source documents - both in text part, and in digital data - erasures and not stipulated corrections are not allowed. Errors in source documents are corrected by deletion of the wrong text or the amount and nadpisaniye over crossed out the correct text or the amount. Deletion is made by thin line so that it was possible to read earlier written. Correction of mistake in the document shall be stipulated by text "Is corrected" and confirmed with signatures of persons which signed the document with indication of date of correction.
In cash and bank documents of correction are not allowed.
Execution of source documents and their registration in registers of accounting is carried out according to the Law on financial accounting of the Republic of Moldova. Numbering of source documents in registers of accounting is performed on document type (payment orders, warrants for transfers, etc.).
11. The documents forming the basis for entries in registers of accounting of data are submitted within accounts department within the terms established by the schedule.
Responsible persons submit source documents on receipt and expense of inventory items in case of the register of delivery of documents f. 442, constituted in duplicate. After performed at presence the responsible person of the submitted documents one copy of the register with the signature of the employee of accounts department returns to the responsible person, the second copy remains in cases of accounts department.
With persons responsible for storage of money and inventory items, the written agreement about complete individual financial responsibility is signed.
The source documents which arrived in centralized accounts department surely are exposed to check as in form (availability of all details and signatures), and on content (legality of transactions, logical coordination of separate indicators).
For reliability of the data containing in documents, and also responsibility persons who created and signatory these documents bear for timely and correct creation of source documents.
All documents enclosed to receipt and to cash payment orders and also the documents which formed the basis for salary accrual are subject to obligatory clearing with stamp or text "Is by hand received" or "paid" with indication of date (number, month, year).
12. The documents checked and accepted to accounting are systematized on transaction dates (in chronological procedure) and drawn up by memorial orders – accumulative sheets to which the following permanent numbers are assigned:
the memorial order 1 – the accumulative sheet on cash transactions f.381;
the memorial order 2 – the accumulative sheet on movement of means on budget current accounts f.381;
the memorial order 3 – the accumulative sheet on movement of means on current accounts on special means f.381;
the memorial order 5 – the code of pay-sheets on the salary and grants f.405;
the memorial order 5a – the code of pay-sheets on payroll deduction f.405;
the memorial order 6 – the accumulative sheet by settlings with different organizations and the organizations f.408;
the memorial order 7 – the accumulative sheet by calculations according to the procedure of planned payments f.408;
the memorial order 8 – the accumulative sheet by settlings with advance holders f.386;
the memorial order 9 – the accumulative sheet on disposal and movement of fixed assets f.438;
the memorial order 11 – the code of accumulative sheets on receipt of food f.398;
the memorial order 12 – the code of accumulative investments of sheets on expense of food f.411;
the memorial order 13 – the accumulative sheet according to the material consumption f.396;
the memorial order 14 – the accumulative sheet by calculations and the income for special means f.409;
the memorial order 15 – the code of sheets by settlings with parents for content of children f.406;
the memorial order 16 – the accumulative sheet on accounting of the material values received gratuitously, f.400.
Entries in accumulative sheets are made daily in process of making of transactions. Memorial orders 1-16 are constituted upon termination of month after summing up in accumulative sheets.
On other transactions and on transactions separate memorial orders f are "storno" constituted. 274, which are numbered, since 18 for every month separately.
In centralized accounts departments in which on amount of transactions creation of accumulative sheets is not required correspondence of accounts is specified on separate memorial orders f.274 or on the prints of stamp which are put down directly on source documents with assignment of the corresponding numbers stated above. The stamp shall contain the same details, as the memorial order f.274.
Separate memorial orders are constituted in process of making of transactions, but no later than the next day (on receipt of the source document), both based on separate documents, and based on group of uniform documents. Correspondence of sub-accounts in the memorial order registers depending on nature of transactions on the debit of one sub-account and the credit of other sub-account or the debit of one sub-account and the credit of several sub-accounts, or on the contrary, on the credit of one sub-account and the debit of several sub-accounts.
Memorial orders are signed by the contractor, the head of group of accounting and the chief accountant or other authorized person.
13. All memorial orders are registered in the book "Magazine-main" f.308. Account in the book "Magazine-main" is kept on sub-accounts.
The book "Magazine-main" opens records of the amounts of remaining balance for the beginning of year according to the closing balance sheet for the expired year. Records in it are made in process of creation of memorial orders, and in case of creation of memorial orders - accumulative sheets - once in month. The amount of the memorial order registers at first in the column "The Amount according to the Order" and then in the debit and the credit of the corresponding sub-accounts. The amount of turnovers in month on all sub-accounts both on the debit, and on the credit shall be equal to result of the column "The Amount according to the Order".
By the second line after turnovers in month the remaining balance for the beginning of the next month on each sub-account is removed.
14. Analytics are kept in accounting registers (in books, cards, accumulative sheets). Forms of bookkeeping registers on budget implementation: books f.16 and 309 rubles and also memorial orders - accumulative sheets are given in appendix No. 2. Forms of other registers are given in album of forms of accounting documentation for the organizations and the organizations consisting on the budget. The procedure for records in them is stated in appropriate sections of the instruction.
15. In ledgers prior to records all pages (sheets) are numbered. On the last page of the sheet signed by the chief accountant the text becomes: "In this book of all it is numbered - pages (sheets)".
Cash book f. 440, the account book of accounting of forms of service records and inserts to them f. 449, besides, shall be strung together and sealed sealing wax seal, and the number of sheets in f.440 is certified by signatures of primar and the chief accountant of centralized accounts department, and in f.449 - primary.
On each book it is inscribed: the name of primeriya and year on which the book is open. In the book there shall be table of contents of the sub-accounts opened in it. In case of transfer of records on other page of the book in table of contents on this sub-account the mark about transfer of record with indication of numbers of new pages becomes.
Books of financial accounting, in the presence in them after year of free sheets, can be used for record of transactions of the next year. In these cases of the book are given in archive every two years.
Cards (except cards on fixed assets) are registered in the register of cards f. 279, which is conducted for each account separately. Cards for fixed asset accounting are registered in the inventory of inventory cards on fixed asset accounting f. MF-10.
Cards are stored in card-indexes in which they are located, on sub-accounts with division in them on responsible persons and on served organizations.
Accounting cards of materials, and also books of quantitative and amount-based accounting f.296 and turnover sheets are given in archive in the hemmed type together with the register of cards, registers and other accounting documents annually or every two years, in the same terms are given in archive of the accounting card of the fixed assets which were disposed within year.
The inventory of inventory cards on fixed asset accounting in f.mf-10 is given in archive when in it there are marks about write-off of stock by the last inventory card ff.mf-6, MF-8, MF-9. In case of delivery of inventory cards in archive without inventory they register in the separate sheet in which number of card, the name of written off stock and the name of the served organization is specified.
Entries in bookkeeping registers are made by ink, paste of ball pen or by means of typewriters and funds of mechanization from source documents no later than the next day after their obtaining.
Upon termination of every month in registers of analytics results of turnovers are counted and remaining balance on sub-accounts is removed.
16. Error correction, found in records of financial accounting for the current year, is made in the following procedure:
a) the found error for this accounting period until submission of the accounting report which is not requiring change of data of the memorial order improves by deletion by thin line of the wrong amounts and the text so that it was possible to read crossed out, and is inscribed over crossed out the corrected text and the amount. At the same time here, on fields against the corresponding line, signed by the chief accountant the clause becomes "Is corrected";
c) the found wrong record until submission of the accounting report caused by mistake in the memorial order depending on its nature improves the additional memorial order or on the method "red storno"; in the same way errors in all cases when they are found in records of financial accounting for that accounting period for which the report is already submitted are corrected. Additional accounting entries on error correction, and also corrections by method "Red Storno" are drawn up by memorial orders in which, in addition to details, reference to number and date of the memorial order corrected by this memorial order is made.
17. For control of correctness of accounting entries on accounts synthetic and analytics turnover sheets ff are constituted. M-44, 285 and 326 on each group of the analytical accounts commingled by the corresponding synthetic account. Results of turnovers and remaining balance on each analytical account of turnover sheets are verified with results of turnovers and remaining balance of these sub-accounts of the book "Magazine-main" f.308.
Turnover sheets are constituted monthly, and on fixed assets, the invaluable and fast-wearing-out objects in case of the insignificant number of transactions of movement of these values - quarterly. Entries in the turnover sheet f.326 can be made in need of current of several years.
18. In new year in accounting registers on synthetic and analytical accounts the amounts of remaining balance for the beginning of year in full accordance with the closing balance sheet and accounting registers for the expired year register.
If in case of acceptance of the report on budget implementation of local body of the public power, financial management found errors in financial statements, these amendments are entered into the financial statement by corrective accounting entry. After approval of the report on budget implementation correction of the found errors in financial statements is performed in the current year by creation of additional accounting entries.
19. After each month under report all memorial orders, memorial orders - accumulative sheets together with the documents relating to them shall be picked up in chronological procedure and are stitched. In case of the insignificant number of documents the broshyurovka can be made in three months in one folder. On cover it is inscribed: name of primeriya or centralized accounts department; name and sequence number of the folder, case; the accounting period - year and month; initial and last numbers of memorial orders; the number of sheets in case.
20. Safety of source documents of accounting registers, accounting reports and balances, registration and transfer them in archive are provided by the chief accountant.
Source documents, accounting registers, accounting reports and balances before transfer them in archive shall be stored in accounts department in special rooms or the closed cases under responsibility of persons authorized by the chief accountant.
21. The accounting archive of centralized accounts department of case is stored during fixed terms. After case storage durations in accordance with the established procedure are given in the relevant Public Records Office. The documents certifying delivery of cases in archive are stored constantly in centralized accounts department.
22. Withdrawal of source documents, accounting registers, accounting reports and balances of centralized accounts departments can be made only by bodies of inquiry, pretrial investigation of prosecutor's office and courts based on the resolution of these bodies according to the existing criminal procedure legislation of the Republic of Moldova. Withdrawal is drawn up by the protocol which copy is handed on receipt to the corresponding official of centralized accounts department.
With permission and in the presence of representatives of the bodies making withdrawal, the corresponding officials of centralized accounts department can make copies of the withdrawn documents with indication of the bases and date of withdrawal.
If not completed volumes of documents (which are not hemmed not numbered, etc.), then with permission are withdrawn and in the presence of representatives of the bodies making withdrawal, the corresponding officials can complete these volumes (to make the inventory, to number sheets, to string together, seal, assure the signature, seal).
23. In case of loss or destruction of source documents primar addresses to competent legal authorities.
24. Material values and money, and also settlings with debtors and creditors are subject to inventory count. At the same time for carrying out inventory count in the organizations consisting on the budget of the village (commune), city primeriya claims: schedule of carrying out inventory count and terms of registration of its results; structure of the central inventory-taking group.
Based on the order of primeriya of the village (commune), the city the heads of organizations having the rights of managers of assignments appoint local inventory-taking groups from number of persons employed of organization with obligatory participation of the employee of centralized accounts department. Local inventory-taking groups are headed by heads of organizations or their deputies. These commissions make removal of the actual remaining balance of material values, compare availability of the specified values to accounting data and constitute the conclusions on the revealed shortages and surplus. The accounting data which are put down in inventory registers - collation sheets, are fastened with the signature of the employee of centralized accounts department.
Materials of inventory count of the central commission are considered and affirm primary sat down (communes), the cities, and materials of inventory count of the local commissions - those faces which appointed these commissions for carrying out inventory count.
Primar, heads of organizations and chief accountants bear responsibility for the correct and timely carrying out inventory count.
25. Centralized accounts departments shall constitute and represent to financial management periodic and annual financial reports according to the procedure, established by the Ministry of Finance of the Republic of Moldova.
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