ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of December 17, 2014 No. 174

About approval of Requirements in case of creation of the annual statement 2014, on the I semester / 9 months and the annual statement 2015 about execution of budgets of administrative-territorial units / the central public bodies and budgets of the public organizations financed for the budget account

According to provisions of article 38 of the Law on financial accounting No. 113-XVI of April 27, 2007 PRIKAZYVAYU:

1. Approve Requirements in case of creation of the annual statement 2014, on the I semester / 9 months and the annual statement 2015 about execution of budgets of administrative-territorial units / the central public bodies and budgets of the public organizations financed for the budget account according to appendix.

2. Repeal the Order of the Minister of Finance No. 115 of December 29, 2007 about approval of the explanatory note to the performance report of budgets of the public organizations financed for the budget account.

3. This order becomes effective since submission of the annual statement for 2014.

Appendix

to the Order of the Ministry of Finance of the Republic of Moldova of December 17, 2014 No. 174

Requirements in case of creation of the annual statement 2014, on the I semester / 9 months and the annual statement 2015 about execution of budgets of administrative-territorial units / the central public bodies and budgets of the public organizations financed for the budget account

The performance report of budgets of administrative-territorial units / the central public bodies and budgets of the public organizations financed for the budget account includes the following Sections:

I. Requirements to performance reports of the budget

II. Requirements to the report on programs (budgets for programs)

III. Requirements to reports on networks, states and contingents

IV. Requirements to receivables and payables

V. Requirements to balance of budget implementation of central/public institutions

VI. Other additional information:

- inventory count

- humanitarian assistance

- general information.

Requirements will contain references to the variations between indicators of cash execution and effective indicators provided in the budget (specified for the corresponding accounting period), and also in comparison with the same period of last year.

In case of creation of the report it is obligatory to specify the corresponding Chapters and Sections of requirements.

In the performance report of budgets of administrative-territorial units / the central public bodies and budgets of the public organizations financed for the budget account the following is described:

I. Requirements to performance reports of the budget

1. Describe part of the income of all on all components, on the main component with indication of:

- changes of the approved indicators and the reason of changes;

- level of accomplishment of the specified plan and the reason of failure to carry out in general, and also accomplishment level for the corresponding period of last year.

2. Describe part of expenses of all on all components, on the main component and on each industry according to the budget classification (the main группа/группа/программы/подпрограммы/тип/статья) with inclusion surely explanations characterizing:

- changes of the approved indicators (including amendments within year approved by legislature) and also to explain the variations/reasons of their changes;

- level of accomplishment of the specified plan and the reason of failure to carry out in general, and also accomplishment level for the corresponding period of last year;

- implementation was died by the politician and their influence on the provided budget;

- implementation of programs of support of the budget sector;

- activities implementation (on payment types) at the expense of target transfers from the government budget;

- financing of expenses from other sources (reserve fund of the Government, special accounts for emergency situations);

- measures for cost optimization for the corresponding industries and improvement of quality of the state services.

3. Special means and special funds to describe in general according to the income and expenses on each industry, category of special means and each special fund separately, explaining amendments of the approved indicators, the level of execution of the specified plan for the corresponding accounting period, variations in comparison with previous year and forming of cash remaining balance for the end of fiscal year and the main directions on implementation of the internal and external grants (with indication of the name of the donor) received by the public institutions financed from the budget.

4. On the projects financed from external sources to describe receipt of external credits and grants for implementation of projects with external financing and contribution of public body in their achievement. Analyze the level of accomplishment of these projects in relation to the provided assignments and explain the reasons of their failure to carry out, and also forming of cash remaining balance for the end of fiscal year.

5. The analysis of real expenses (actual) for grants, food, medicines, providing with clothes, footwear, furniture, sanitary products, games and toys, regimentals, comparing them to the approved standard rates (occasionally with previous years).

6. Describe accomplishment of capital expenditures, including accomplishment of investing program.

7. Describe factors which led to increase in balances in cash under budgets of administrative and territorial units in the accounting period in comparison for December 31 of last year (non-execution of expenses at the level of primary group, etc.).

II. Requirements to the report on programs (budgets for programs)

The report shall include:

- productivity analysis (performance indicators) in relation to the purposes and tasks, expenses made during the accounting period (the loudspeaker for the last 2-3 years);

- explanation of the main variations and factors which influenced them including if they were under the influence of changes of limit of assignments;

- identification of potential problems in implementation of the program/subprogramme and offer on their decision.

III. Reports on networks, states and contingents

8. Dynamics of personnel (edin. / the people) and the contingent (school students, students, auditors, masters, etc.) in general and as organization in comparison with approved for the corresponding fiscal year, number of vacancies.

9. Dynamics of use of the beds, number of people which are rehabilitated/cured (guardianship and patients) in healthcare institutions and the public assistance.

10. The analysis of real costs for the salary (added) and the average salary of personnel (function) in comparison with the same period of last year.

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