Document from CIS Legislation database © 2003-2022 SojuzPravoInform LLC

ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of December 9, 2014 No. 169

About approval of the Regulations on distribution of the government budget for 2015 of quarterly and annual statements

In pursuance of provisions of article 58 of the Law on public finance and budget and tax responsibility No. 181 of July 25, 2014 PRIKAZYVAYU:

1. Approve Regulations on distribution of the government budget for 2015 (according to appendix).

2. The order of the Minister of Finance No. 154 of December 1, 2010 "About approval of the Regulations on monthly income distribution, expenses and sources of financing of the government budget" voids.

3. This order becomes effective since January 1, 2015.

Minister of Finance

Anatol Arapu

Appendix

to the Order of the Minister of Finance of the Republic of Moldova of December 9, 2014 No. 169

Regulations on distribution of the government budget for 2015

I. General provisions

1.1. This provision is developed in execution of provisions of article 58 of the Law on public finance and budget and tax responsibility No. 181 of July 25, 2014 (The official monitor of the Republic of Moldova, 2014, Art. No. 223-230, 519) and establishes procedure for distribution of budgets of the central bodies of the public power approved by the law on the government budget.

1.2. In this provision the following concepts are used:

distribution of the budget - process of disaggregation of the budget resources and expenses approved by the annual law on the government budget according to budget classification;

the code of distribution of the budget of the central body of the public power - synthesis of distribution of budgets, subordinated budgetary institutions of the central body of the public power;

distribution of the budget of budgetary institution - detailed resource allocation and expenses of budgetary institution according to budget classification, and also monthly which forms the basis for budget implementation;

the budget component - grouping of the income, expenses and sources of financing of the budget depending on their origin in the main component, special means, special funds and projects financed from external sources;

signature stamp - the index appropriated to information on assignment from the budget which reflects the status of accounting of indicators of the budget in information system;

source - the index appropriated to information on assignment which reflects source of covering of expenses.

II. Procedure of distribution of budgets

2.1. After approval of the annual law on the government budget, the central bodies of the public power approve budgets of subordinated budgetary institutions and the budget of public body according to form No. 1 to this provision.

2.2. According to approved budgets and based on the guidance letter of the Ministry of Finance the central bodies of the public power organize and provide detailed distribution by subordinated budgetary institutions of the approved resources and expenses.

2.3. The code of distribution of the budget of the central body of the public power and distribution of the budget of budgetary institution, are constituted respectively in 1 and 2 copies, separately on each component of the government budget, according to forms No. 2 and 3 to this provision.

2.4. Each copy of distribution of the budget of budgetary institution contains barcode which is applied on each page of the document.

2.5. In case of distribution of the budget the budget bodies / organizations shall consider the following general features:

a) observance of limits of the expenses approved in the law on the government budget;

b) dynamics of receipts of taxes and fees and terms of their payments in the budget;

c) observance of monthly expense allocation in the specified proportions in case the Ministry of Finance establishes such proportions;

d) observance of the regulatory base, as for rules of rendering public services, expense allocation between similar budgetary institutions, formulas of financing and other rules and methods for this purpose;

e) the detail level of expenses according to budget classification established by the Ministry of Finance;

f) expense allocation under Articles, and also on months proceeds from specific aspects of activities of organizations for the purpose of ensuring normal work within year, including debt repayment for previous years and the executive documents issued based on the final decision of degrees of jurisdiction;

g) capabilities of organizations in rendering paid services and implementation of the projects financed from external sources;

h) institutional capabilities in rendering services for which limits of resources and expenses, and effectiveness indicators are set;

i) observance of amounts of the capital investments on each object approved by the law on the government budget;

j) adjustment of indicators of effectiveness with the approved budget limits of expenses.

2.6. Specific features for distribution/approval of budgets of the budget body / organization are dispatched to the central bodies of the public power and other receivers of assignments from the government budget by the guidance letter of the Ministry of Finance about distribution of the government budget.

2.7. At the scheduled time the central bodies of the public power represent for review to the Ministry of Finance the code of distribution of the budget of the central body of the public power on paper to which distributions of budgets of subordinated budgetary institutions are applied.

2.8. In case in case of distribution/approval of budgets of the budget body / organization the rules established by the Ministry of Finance were not followed, the relevant budgets return to the central body of the public power for remedial action.

2.9. Detailed income distribution of the main component of the government budget are constituted by the Ministry of Finance together with the Main state tax authorities and Customs Service.

2.10. Indicators of distribution of budgets of the budget body / organization assume the following indexes:

a) signature stamp:

"0" - with inclusion in the plan

"1" - without inclusion in the plan

"2" - for the income account of the government budget, collected by the diplomatic missions located outside the republic

b) source:

"0" - due to the assignments which are originally approved by the law on the government budget

"0R" - due to changes of the law on the government budget

"1" - for the reserve fund account of the Government

"RT" - due to assignments for actions for reintegration of the country

"OW" - changes according to decisions of regulatory authorities

"(xx)" - code of the donor according to the Register of external donors.

Warning!!!

This is not a full text of document! Document shown in Demo mode!

If you have active License, please Login, or get License for Full Access.

With Full access you can get: full text of document, original text of document in Russian, attachments (if exist) and see History and Statistics of your work.

Get License for Full Access Now

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SojuzPravoInform LLC. UI/UX design by Intelliants.