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ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of December 18, 2015 No. 862

About approval of the Regulations on management of emergency funds of the Government

In pursuance of part provisions (2) article 36 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 No. 223-230, of the Art. 519), with the subsequent amendments, DECIDES: the Government

1. Approve Regulations on management of emergency funds of the Government it (is applied)

2. This Resolution becomes effective since January 1, 2016.

Acting as Prime Minister

George Brega

Countersigns:

Minister of Finance

 

Anatol Arapu

 

Approved by the Order of the Government of the Republic of Moldova of December 18, 2015 No. 862

Regulations on management of emergency funds of the Government

I. General provisions

1. This Provision determines the directions of use, procedure for allocation, accounting and control of means of reserve fund and intervention fund of the Government (further - emergency funds).

2. The purpose of emergency funds is provision of opportunity to the Government quickly to react to specific needs of financing in exclusive and contingencies which arise within fiscal year.

3. The amount of means of emergency funds affirms annually as the government budget.

4. Within fiscal year the amount of intervention fund can be replenished with donations of physical persons and legal entities. In this case according to the current legislation the Ministry of Finance shall make corresponding changes to profitable and account parts of the government budget.

II. Directions of use

5. The reserve fund is intended for financing of budgeted expenses which at the same time answer the following criteria:

a) have extreme character;

b) arise within year and were not known that they could be provided in the approved budget;

c) there are no reserves in approved budgets of public bodies.

6. The intervention fund is intended for financing of the urgent expenses connected with natural disaster response in case of epidemics, and also other emergency situations technogenic (the fires, explosions, accidents, etc.), natural (geophysical, geological, meteorological and other dangerous phenomena) and social and biological nature (infectious diseases, poisonings, etc.)

III. Assignment from emergency funds

7. Assignment from emergency funds is made based on the orders of the Government within the means provided in the government budget for these funds and only through the central and local authorities of public management according to competence.

IV. Procedure for development of the orders of the Government about assignment from emergency funds

8. The central and local authorities of public management, budgetary institutions and non-profit organizations can act as applicants of means from emergency funds of the Government.

9. The addresses about assignment from emergency funds accompanied with confirmatory materials and reasonable calculations go to the central bodies of public management according to competence. In case of intervention fund of the address are developed and go to the central bodies of public management based on the decision of the Commission on emergency situations of the Republic of Moldova or the National extraordinary commission on public health (according to protocols of meetings of the commissions on emergency situations or the territorial extraordinary commissions on public health created in administrative and territorial units).

10. The central body of public management considers the address of the applicant about assignment from emergency funds and in case of its support develops and advances this draft of the order of the Government according to rules of initiation, development, coordination, examination, editing and edition of regulations of the Government.

11. The draft of the order of the Government shall include without fail:

a) name of body of public management and name of the final receiver;

b) the size of means for allocation;

c) purpose of financial resources.

12. Drafts of the orders of the Government about assignment from emergency funds are offered the Government for approval only after their coordination with the Ministry of Finance.

V. Procedure for execution of expenses at the expense of emergency funds

13. The orders of the Government about assignment from emergency funds assume the procedure of redistribution of assignments by increase in limits of assignments of the budget bodies / uchrezhdeny-poluchateley these means with simultaneous reduction of the corresponding limits of assignments of reserve fund or intervention fund.

14. Refining of limits is made according to the rules of redistribution of assignments within fiscal year established according to methodological instructions for development, approval and change of the budget.

15. Execution of expenses at the expense of emergency funds of the Government is performed according to methodological regulations about cash execution of budgets components of the national public budget.

16. For implementation of payments bodies of public management represent to the Ministry of Finance, the relevant territorial treasuries necessary documents which include without fail:

a) payment orders with indication of the details necessary for payment implementation;

b) copy of the order of the Government;

c) supporting documents, proceeding from specifics of expenses (agreements, tax delivery notes, etc.)

17. In case the receiver of means from emergency funds of the Government is financed from other budget, except the government budget, assignment is performed by means of transfers from the government budget in the relevant budgets.

VI. Accounting, the reporting and control of expenditure of means from emergency funds

18. The Ministry of Finance performs monitoring of distribution and assignment from emergency funds and informs the Government quarterly and on demand on available means in these funds.

19. Means of emergency funds are used in strict accordance with their appointment provided in the corresponding orders of the Government.

20. The subsequent redistribution of the assignments allocated from emergency funds concerning change of public body / organization of the receiver or appointment of the allocated funds is not allowed.

21. The payments made from emergency funds are reflected separately in account part of the government budget.

22. The orders of the Government about allocation of financial resources from emergency funds which are not performed until the end of fiscal year become invalid.

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