of March 11, 2015 No. 30
About modification and amendments in the Instruction for financial accounting in budgetary institutions approved by the Order of the Minister of Finance No. 93 of July 19, 2010.
Due to the need of reflection in financial accounting of some specific transactions of budgetary institutions I ORDER:
To make the following changes and additions to the Instruction for financial accounting in budgetary institutions approved by the Order of the Minister of Finance No. 93 of July 19, 2010.
1. In part "The organization of financial accounting" in Item 23 the second paragraph to change and state in the following edition:
"If in case of receipt of the report on budget implementation of 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".
2. In part "Accounting of transactions on execution of expense budgets":
2.1. In the Section I "Fixed assets":
2.1.1. In group 4) of Item 45 "cost over 10 lei for unit" to exclude the phrase.
2.1.2. After the phrase "other taxes and dachshunds" to introduce the phrase of "the cost of documentation for project works" in the fourth paragraph of Item 46.
2.1.3. After the sixth paragraph "the patent for the invention" to introduce the new paragraph of the following content in Item 56:
"documentation for project works".
2.2. In the Section V "Money", Item 134:
2.2.1. In the first paragraph the phrase "on gasoline and oils" to exclude.
2.2.2. Exclude the fourth paragraph.
2.3. In the Section VII "Calculations" to add the first paragraph of Item 158 with the phrase "including accounting of the issued corporate cards on oil products" at the end.
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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