ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of May 22, 2014 No. 66

About modification and amendments in 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. 94 of July 19, 2010.

Due to the need of reflection in financial accounting of some specific transactions of centralized accounts departments of primeriya of villages (communes), cities I ORDER:

To make the following changes and additions to 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. 94 of July 19 2010,.

1. In Chapter I "The organization of financial accounting"

1.1. To include the new paragraph of the following content in Item 10:

"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.)".

1.2. The third paragraph of Item 25 to change and state in the following edition:

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

1.3. To include off-balance account 25 of the following name in Item 27:

"The privatized housing stock".

2. In Chapter III "Accounting of transactions on execution of expense budgets of the organizations financed from the budget of the village (commune), the city"

2.1. Section "Fixed assets"

2.1.1. To include group in Item 65 3) in the following edition:

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