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The document ceased to be valid since  January 1, 2016 according to Item 2 of the Order of the Ministry of Finance of the Republic of Moldova of  December 28, 2015 No. 216

ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of July 19, 2010 No. 93

About approval of the Instruction about financial accounting in the budgetary institutions consisting on the budget

(as amended on 09-11-2015)

For accomplishment of article 11 Item (2) the Law on financial accounting No. 113-XVI of April 27, 2007

I ORDER:

I. Approve the Instruction about financial accounting in the budgetary institutions consisting on the budget.

II. Cancel:

2.1. The instruction about financial accounting in the public organizations consisting on the budget, the Minister of Finance No. 85 approved by the Order of October 9, 1996.

2.2. Orders on organization of changes and amendments of the Instruction on financial accounting in public organizations approved by the Order of the Minister of Finance No. 85 of October 9, 1996:

No. 149 of December 20, 1999;

No. 116 of December 20, 2001;

No. 3 of January 9, 2002;

No. 17 of February 15, 2002;

No. 49 of July 21, 2003;

No. 7 of February 3, 2004;

No. 46 of July 27, 2004;

No. 58 of October 18, 2004;

No. 84 of December 16, 2004;

No. 96 of December 31, 2004;

No. 34 of March 30, 2005;

No. 15 of February 7, 2007;

No. 26 of March 12, 2007;

No. 71 of July 26, 2007;

No. 23 of February 25, 2008;

No. 26 of February 27, 2008;

No. 63 of June 30, 2008;

No. 76 of August 25, 2008;

No. 82 of September 22, 2008;

No. 91 of December 14, 2009;

No. 96 of December 29, 2009.

III. This order becomes effective from the date of publication in Monitorul Oficial al Republicii Moldova.

Minister of Finance

Vyacheslav Negrutsa

Approved by the Order of the Ministry of Finance of the Republic of Moldova of July 19, 2010 No. 93

The instruction about financial accounting in the budgetary institutions consisting on the budget

Organization of financial accounting

1. The organizations financed from the budget of the Republic of Moldova and also centralized accounts departments under the ministries, departments and their managements (departments), the central city and district hospitals and under separate organizations, perform accounting of execution of expense budgets under the budget and special means according to the Law on financial accounting No. 113-XVI adopted by Parliament of the Republic of Moldova on April 27, 2007 and this instruction.

2. Financial accounting of execution of expense budgets under the budget and estimates on special means, including on subsidiary rural and to educational-experimental farms, the production (educational) workshops and research works performed on economic agreements, and also other special means is conducted on single balance according to the plan of accounts, provided by this instruction.

The organizations having subsidiary agricultural industries with the permission of superior organization can keep financial accounting on subsidiary farms on separate balance according to the plan of accounts, provided by this instruction.

Capital investments and sources of their financing are considered on single balance according to the plan of accounts, provided by this instruction.

It is allowed to establish to the ministries and departments, managements (departments) of the cities and areas for the organizations subordinated to them consisting on the budget procedure for conducting financial accounting of capital investments on construction of buildings, constructions and other objects, expansion and reconstruction of the operating organizations, irrespective of amount of capital investments, sources of their financing (budgetary and special funds) and works method, on separate balance. In this case financial accounting of transactions on capital investments and creation of the reporting are performed according to the procedure, established for production economic activity of associations, the companies and the organizations.

3. On the preschool institutions which are under authority of associations, the companies and organizations, financial accounting of execution of expense budgets is kept in centralized procedure by accounts departments of these associations, the companies and the organizations for the instructions established for the last.

4. The ministries and departments of the Republic of Moldova in coordination with the Ministry of Finance of the Republic of Moldova in necessary cases can publish instructions about procedure for application of general provisions for financial accounting in organizations of the system taking into account specifics of their activities.

5. Financial accounting of execution of expense budgets is performed in memorial and order form of financial accounting according to this instruction.

6. Financial accounting of execution of expense budgets of organizations is performed, as a rule, by the centralized accounts departments created under the ministries, departments, managements of municipalities of domicile, and also under the central municipal and district hospitals and other organizations.

In case of centralization of accounting for heads of the served organizations the rights of managers of the credits remain, in particular: sign agreements to deliver goods and rendering services and labor agreements on performance of works; receive in accordance with the established procedure advance payments for economic and other needs and solve 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.

7. Organizations spend public funds according to purpose and moderately accomplishment of the actions provided by estimates strictly observing the financial and budget discipline and the maximum economy of material values and money.

Financial accounting shall provide systematic control of course of execution of expense budgets, condition of settlings with the companies, the organizations, organizations and faces, safety of money and material values.

8. In cases when to the ministries, departments, managements (departments) of municipalities of domicile it is authorized to centralize in accordance with the established procedure in the estimates means on the organizations entering their system for supply with their material values, accounting of calculations for these transactions is performed according to the procedure, stated in annex 1 to this instruction. In the same appendix the accounting treatment for the humanitarian assistance is explained.

9. Heads of the ministries, organizations and their accounting services, chief accountants of centralized accounts departments perform management of the organization of financial accounting and the reporting, control of execution of expense budgets, organizations of the system.

The head of the budget body / budgetary institution shall provide based on the order creation of the permanent commission for reference of assets on fixed assets or material inventories. The commission is constituted from 3-5 people: chairman and members of the commission. Are part of the commission:

1) head of the budget body / budgetary institution or other authorized person (commission chairman);

2) chief accountant or other authorized person;

3) chiefs of structural divisions (services);

4) specialists.

Heads of accounting services (chief accountants) in the work are guided by the Law on financial accounting No. 113-XVI, from, on April 27, 2007.

Commission sessions are documented in the protocol which is constituted by the secretary of the commission according to appendix No. 6.

10. Belongs to duties of accounting services:

providing the correct organization of financial accounting according to this instruction and separate instructions;

implementation of preliminary control of timely and correct document creation and legality of the made transactions;

control of the correct and economical expenditure of means according to the allocated assignments and their purpose on the approved expense budgets under the budget taking into account the changes made to them in accordance with the established procedure, and also behind safety of money and material values;

timely financing of the organizations recording independently and also control of execution of expense budgets by them and the correct statement of financial accounting;

accounting of the income and expenses according to estimates of special means and accounting of transactions on other special means;

charge and payment in time salary worker and employee, grants pupil of educational institutions;

timely carrying out the settlings arising in the course of execution of estimates with the companies, organizations and individuals;

participation in carrying out inventory count of money, calculations and material values, timely and correct determination of results of inventory count and their reflection in accounting;

briefing of responsible persons concerning accounting and safety of the values which are on their safe custody;

broad application of modern computer aids in case of accomplishment of accounting and computing works;

creation and representation at the scheduled time of accounting records;

creation and coordination with heads of organizations (in the absence of planning departments or other similar structural divisions) expense budgets and calculations to them;

control of safety of fixed assets and other material values in places of their storage and operation;

the systematized accounting of provisions, instructions, methodical instructions for questions of accounting and the reporting, other regulating documents which are within the competence of accounting services;

storage of accounting documents, registers of accounting, data sheets, expense budgets, calculations to them, other documents, and also their delivery in archive in accordance with the established procedure.

11. The chief accountant (the head of accounting service) establishes service duties for employees of accounts department each worker knew the obligations and bore responsibility for their accomplishment.

Distribution of service duties in accounts departments is made on functional sign, i.e. behind each employee group or the certain worker, depending on amount of works, certain site is fixed. In accounts departments approximately following groups can be organized: financial, material, settlings with workers and employees, settlings with parents for content of children in child care facilities, etc. Depending on amount of works from financial and material groups groups can be allocated: operational and financial, settlement transactions, fixed assets and food.

In necessary cases in the organizations served by centralized accounts departments accounting and control groups of employees of centralized accounts departments are created. These groups shall provide execution of all primary documentation on financial accounting of transactions of this organization, control of safety of the values which are at responsible persons and to perform accomplishment of other works provided by distribution of obligations.

All divisions which are part of separate organizations, and also the organizations served by centralized accounts departments shall transfer timely to accounts department documents, necessary for financial accounting and control: statements from orders and orders, expense budgets, and also any agreements, standard rates, etc.

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 divisions and services of organization, and in case of accounting centralization - for all served organizations.

12. Submission of source documents to accounts department is regulated by the schedule of document flow constituted by the chief accountant and approved by the head of organization. The specified schedule affirms as centralized accounts department the head of organization under which this accounts department is created. Statements from the schedule of document flow about terms of submission of documents to accounts department are handed to materially responsible and other officials.

13. In organizations all accounting documents connected with execution of expense budgets under the budget, special and other special means are signed by the head of organization or other authorized person and the chief accountant or other authorized person. In the ministries and departments of the Republic of Moldova the right of the first signature can be also granted to chiefs of managements and independent departments of these ministries and departments.

In centralized accounts departments bank documents (checks and payment orders), and also account cash orders and payment (settlement and payment) wage sheets on terms and benefits amounts from cash desk (administrative texts) are signed by the head of organization under which the centralized accounts department, or other authorized person, on that by it the authorized, and chief accountant or other authorized person is created. Other documents forming the basis for issue of money, commodity and material and other values, and also changing credit and settlement obligations of the organizations served by centralized accounts departments are signed by the corresponding heads of organizations and the chief accountant of centralized accounts department or other authorized persons.

Unsigned documents of the chief accountant or other authorized person are considered as invalid and are not accepted to execution.

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.

14. Properly the 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 transaction 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; the measuring instrument 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 the company, 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.

In case of leave of material values, budgetary institutions draw up in accordance with the established procedure delivery note. Entries in source documents are made by ink, paste of ball pen, indelible pencil or by means of typewriters and means of mechanization. Free lines in source documents procherkivatsya.

In source documents - as in text part, and 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 source document shall be stipulated by text: It "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.

In case of execution of source documents and records them in registers of accounting it is necessary to be guided by the Law on financial accounting of the Republic of Moldova. Numbering of source documents in registers is performed on document type (payment orders, warrants for transfers, etc.).

15. The documents forming the basis for entries in registers of accounting shall be submitted in 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 the inspection of correctness of execution of the submitted source documents which is carried out in the presence of the responsible person 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 in accordance with the established procedure is signed.

16. The source documents which arrived in accounts department surely are exposed to check as in form (completeness and correctness of execution of source documents, fillings of details), and on content (legality of the documented 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 good-quality 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 by hand: "Is received" or "paid" with indication of date (number, month, year).

17. 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 paragraph the fifth is excluded according to the Order of the Ministry of Finance of the Republic of Moldova of 26.12.2013 No. 191

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 the salary and grants 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 of charge of the income on 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;

the memorial order 17 - the accumulative sheet on allowance payment to personnel of diplomatic and special missions for their stay outside the republic.

On other transactions and on transactions of Storno separate memorial orders f are constituted. 274, which are numbered since 18 for every month separately.

In organizations 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 chief accountant or other authorized person and the contractor, and in case of accounting centralization - besides and the head of group of accounting.

18. All memorial orders are registered in the book "Magazine-main" f.308. Account in the book "Magazine-main" is, as a rule, kept on sub-accounts, and according to the decision of the chief accountant can be conducted on 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 a 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.

19. Analytics are kept in accounting registers (in books, cards, accumulative sheets, data sheets, etc.). The procedure for entries in registers of accounting is stated in appropriate sections of this instruction. Forms of registers are given in album of forms of accounting documentation for the organizations and the organizations consisting on the budget, and the data sheet - in standard projects of complex automation of financial accounting.

20. 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. KO-4, f. 440, the account book of accounting of forms of service records and inserts to them, besides, shall be strung together and sealed sealing wax seal, and the number of sheets in ff. KO-4 and 440 is finished by signatures of the head of organization and the chief accountant.

On each book it is inscribed: the name of organization, centralized accounts department 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. The card for fixed asset accounting is registered in the inventory of inventory cards on fixed asset accounting f. OS-10.

Cards are stored in card-indexes in which they are located on sub-accounts with division in them on responsible persons, and in centralized accounts departments and on the served organizations.

Accounting cards of materials, etc. 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 f. OS-10 is given in archive when in it there are marks about write-off of stock by the last inventory card ff. OC-6, 8, 9. In case of delivery of inventory cards in archive without inventory they register in the separate sheet in which number of card and the name of written off stock, and in centralized accounts departments, besides, and the name of the served organization are 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.

21. 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 balance sheet 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";

b) the found wrong record until submission of the balance sheet caused by mistake in the memorial order depending on its nature improves the additional memorial order or on the method "Red Storno"; errors in all cases when they are found in records of financial accounting for that accounting period for which the balance is already provided are in the same way 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 regular details, reference to number and date of the memorial order corrected by this memorial order is made.

22. For control of correctness of accounting entries on accounts synthetic and analytics turnover sheets ff are constituted. M-44,285 and 236 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 - quarterly. Entries in the turnover sheet f.326 can be made in need of current of several years.

23. 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 receipt of the report on budget implementation of the budget body / the budgetary institution Ministry of Finance / Financial management of public body found errors in financial statements, these amendments are made to 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.

24. 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 are inscribed: name of organization 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.

25. Safety of source documents, 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.

26. The accounting archive of organization 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 in archive are stored constantly in accounts department.

27. Withdrawal of source documents, accounting registers, accounting reports and balances of organizations can be made only by bodies of inquiry, pretrial investigation, 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 organization.

With permission and in the presence of representatives of the bodies making withdrawal, the corresponding officials of organization can make copies of the withdrawn documents with indication of the bases and date of their 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 of organizations can complete these volumes (to make the inventory, to number sheets, to string together, seal, assure the signature, seal).

28. In case of loss or destruction of source documents the head of organization appoints the order of the commission on investigation of the reasons of loss, destruction.

In necessary cases for participation in work of the commission representatives of investigating bodies, protection and state fire supervision are invited.

Results of work of the commission are drawn up by the act which affirms the head of organization. The copy of the act goes to superior organization.

29. Material values and money, and also settlings with debtors and creditors are subject to inventory count according to the Law on financial accounting.

30. Organizations and centralized accounts departments shall constitute and represent accounting periodic and annual financial reports according to the procedure, established by the Ministry of Finance of the Republic of Moldova.

Financial statements shall be signed by the sign manual and are provided by the chief accountant (the head of department of accounts department).

31. Providing organizations and centralized accounts departments with instructions, registers, forms of primary accounting documentation for conducting financial accounting and creation of the reporting is performed by the ministries and departments.

32. The mechanized system of financial accounting is based on the single interconnected engineering procedure of processing of documentation on all Sections of accounting with creation of balance according to cross-industry standard projects the decisions on complex automation of financial accounting providing the following Sections of accounting: work and salary; calculations for special payment types; food; material values, financial and settlement transactions, cash and actual expenses and summary synthetic accounting.

Financial accounting is kept on the basis of the developed single qualifier of accounting nomenclatures on all synthetic and analytical accounts. Coding of source documents (information) is performed in strict compliance with structure and znachnost of the codes given in qualifiers of accounting nomenclatures.

In the conditions of complex automation of financial accounting data synthetic and analytics are reflected in the data sheets provided by cross-industry prototype project solutions using electronic computers.

Data sheets are registers synthetic and analytics.

On accounting services the obligation on coding and document creation for transfer to their computing installation is assigned to processing and receipt of the data sheets from computing installation provided by cross-industry standard projects decisions on complex automation of financial accounting.

In case of detection in data sheets of mistakes the accounts department represents on computing installation the reference or the corrective sheet on corrective accounting entries based on which computing installation creates the corresponding machine carriers and issues the data sheet taking into account corrections.

Data sheets of computing installation shall be drawn up properly, signed persons responsible for their release, and are under seal.

Source documents are stitched in accounts department on sites of accounting in chronological procedure on regulations of packs in month. Data sheets are stored separately according to each number of the data sheet of the corresponding sub-account.

The chart of accounts of financial accounting of execution of expense budgets of the organizations consisting on the budget

33. The following chart of accounts is applied to financial accounting of transactions of execution of expense budgets of the organizations consisting on the budget:

Account name

Account number

Name of sub-account

Number of sub-account

                  1

2

                            3

 4

Section 1. Fixed assets

Fixed assets

01

Buildings

010



Constructions

011



Transfer devices

012



Machines and equipment

013



Land areas

014



Vehicles

015



Tools, production (including accessories) and economic stock

016



Working and productive cattle

017



Library stock

018



Other fixed assets

019

Depreciation of fixed assets

02

Depreciation of fixed assets

020


The Item took care. Material inventories

Products and products

03

Products of production (educational) workshops

030



Products of subsidiary (educational) agricultural industries

031

Equipment, construction materials and for scientific research

04

The equipment to installation



040






Construction materials for capital construction

041



Materials of long-term use for scientific research and on laboratory research

043



Special equipment for hozdogovorny research works

044

Young growth of animals and animals on sagination

05

Young growth of animals and animals on sagination

050

Materials and food

06

Materials for educational, scientific and other purposes

060



Food

061



Medicines and dressing means

062



Economic materials and office supplies

063



Fuel, fuel and lubricants

064



Stern and fodder

065



Materials for repair

066



Other materials

067



Materials in transit

068



Spare parts to machines and the equipment

069


Section III.

No. 102 is excluded according to the Order of the Ministry of Finance of the Republic of Moldova of 19.07.2015

Section IV.

Production costs and other purposes

Production costs and other purposes

08

Costs of production (educational) workshops

080



Costs of subsidiary (educational) agricultural industries

081



Costs for research works on agreements

082



Production costs of experimental devices

083



Production costs and conversion of materials

084




Section V. Money

Current accounts on

to the government budget

09

The current account according to the government budget on expenses of organization, for the translation to subordinated organizations and on other actions     

090



The current account according to the government budget on capital investments

093



The current account on target means

094



The current account on pension payment and benefits at the expense of means of the government budget

095



The current account at the expense of other budgets

096

Current accounts according to local budgets

10

The current account on expenses of organization

100



The current account for the translation to subordinated organizations and on other actions

101



The current account on capital investments

103

Current accounts

11

The current account of the amounts according to orders

110

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