ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of October 30, 2014 No. 150

About change and amendment of 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 the Section "Calculations" of Chapter III "Accounting of transactions on execution of expense budgets of the organizations financed from the budget of the village (commune), the city":

1.1. The paragraph of the 18th Item 155 to change and state in the following edition:

"Accounting entries on payroll deduction are reflected in accounting in month in which salary payment is made, except for of fees of compulsory national social insurance which are reflected in accounting in month in which salary accrual is made, and register in the memorial order No. 5a."

1.2. In the second paragraph of Item 166 of the word "in month of salary accrual" to replace with the words "in month of salary payment".

2. This order becomes effective from the date of publication in the Official monitor of the Republic of Moldova.

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