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ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of December 24, 2015 No. 208

About budget classification

(as amended on 26-05-2017)

Based on Item 1) parts (1) Article 20 and Item c) article 85 of the Law on public finance and the tax and budget responsibility No. 181 of July 25, 2014 (The official monitor of the Republic of Moldova, 2014, Art. No. 223-230, 519) and according to subitems 2) and 4) Item 6 of the Order of the Government No. 1265 of November 14, 2008. "About regulation of activities of the Ministry of Finance" (The official monitor of the Republic of Moldova, 2008, Art. No. 208-209, 1278), with subsequent changes and amendments, PRIKAZYVAYU:

1. Approve:

a) Structure of budget classification, according to appendix No. 1;

b) Organizational classification:

- A. The central bodies of public management, according to appendix No. 2;

- B. Local budgets - bodies of local public authority, according to appendix No. 3;

c) Methodical instructions for application of organizational classification, according to appendix No. 4;

d) Functional classification, according to appendix No. 5;

e) Methodical instructions for application of functional classification, according to appendix No. 6;

f) Program classification:

- A. Programs and subprogrammes, according to appendix No. 7;

- B. Types of activity, according to appendix No. 8;

g) Methodical instructions for application of program classification, according to appendix No. 9;

h) Classification of sources, according to appendix No. 10;

i) Economic classification, according to appendix No. 11;

j) Methodical instructions for application of economic classification, according to appendix No. 12.

2. This order:

- becomes effective since January 1, 2016;

- it is published in the Official monitor of the Republic of Moldova and posted on the website of the ministry.

3. Along with enforcement of this order to recognize invalid:

The order of the Minister of Finance No. 190 of 31.12.2014 about budget classification;

The order of the Minister of Finance No. 91 of 20.10.2008 about budget classification (The official monitor of the Republic of Moldova, 2008, Art. No. 195-196, 581), with subsequent changes and amendments;

The order of the Minister of Finance No. 119 of 29.12.2008 about the Register of special funds (The official monitor of the Republic of Moldova, 2009, Art. No. 7-9, 10), with subsequent changes and amendments;

The order of the Minister of Finance No. 6 of 19.01.2009 about the Register of external donors (The official monitor of the Republic of Moldova, 2009, Art. No. 27-29, 90), with subsequent changes and amendments.

Minister of Finance

Anatol Arapu

Appendix No. 1

to the Order of the Minister of Finance of the Republic of Moldova of December 24, 2015 No. 208

Structure of budget classification

Elements of budget classification

Structure and short value

Name

Quantity of digital signs

1

2

3

4

Organizational classification

Org1

Public body

4 signs

Org1i

Intermediate budgetary institution

4 signs

Org2

Budgetary institution

5 signs

Functional classification

F1

Primary group

2 signs

F2

Group

1 sign

F3

Subgroup

1 sign

Program classification

P1

Program

2 signs

P2

Subprogramme

2 signs

P3

Activities

5 signs

Economic classification

K1

Type

1 sign

K2

Category

1 sign

K3

Section

1 sign

K4

Article

1 sign

K5

Subarticle

1 sign

K6

Element

1 sign

Classification  of sources

S1

Budget level

1 sign

S2

Budget subtotal

1 sign

S3

Component

1 sign

S4

Subcomponent

2 signs

S5

Source origin

1 sign

S6

Donor

3 signs

 

Appendix No. 2

to the Order of the Minister of Finance of the Republic of Moldova of December 24, 2015 No. 208

Organizational classification. A. Central bodies of public management

See A. Central bodies of public management

Appendix No. 3

to the Order of the Minister of Finance of the Republic of Moldova of December 24, 2015 No. 208

Organizational classification. B. Local budgets - bodies of local public authority

See B. Local budgets - bodies of local public authority

 

Appendix No. 4

to the Order of the Minister of Finance of the Republic of Moldova of December 24, 2015 No. 208

Methodical instructions for application of organizational classification

See. Methodical instructions for application of organizational classification

Appendix No. 5

to the Order of the Minister of Finance of the Republic of Moldova of December 24, 2015 No. 208

Functional classification

See. Functional classification

 

Appendix No. 6

to the Order of the Minister of Finance of the Republic of Moldova of December 24, 2015 No. 208

Methodical instructions for application of functional classification

Functional classification represents group of budgeted expenses on functions and the social and economic tasks which are carried out in the budget sphere. Functional classification is approved with Classification of functions of state bodies of KFOGU (COFOG - Classification of Functions of Government) which is developed by Organization for Economic Cooperation and Development and is used in world practice as standards.

Functions are classified by 3 integrated levels creating single code of four signs (the Drawing 1). The first level is provided by 10 primary groups (1-10) and consists of 2 signs. The second level is separation of the first level into functional groups. The primary group cannot be divided into more than 9 groups and creates the third sign. At the third level, groups, in turn, are divided into no more than 9 subgroups and coded by one sign – the fourth.

Figure 1. Structure of functional classification

Level

1 level

2 level

3 level

Name

Primary group

Group

Subgroup

Quantity of signs

XX

X

X

Being hierarchical structure, each level of functional classification is used only with higher hierarchical level. Thus, the second level shall be used only with 1 level, and 3rd level - with 2 and 1 levels. For example the "Protection in case of Disease or Disability" group has code 101 (the 1 and 2 level) but not 1 (the 2nd level), and the code 1011 (1, 2 and 3 level), but not 1 has subgroups "Protection in case of disease" (3rd level).

General principles

– Functional classification is the general qualifier with permanent action for coding of functions of public sector according to international standards.

– The main role of functional classification is ensuring comparability of public sector in the different countries, respectively international standards shall be strictly observed.

– Functional classification is expense description and does not serve as the legal basis for distribution and use of the budget resources on the purposes specified in it. Thus, considering that this structure of classification by all functional categories is provided according to standards, and some of them can be inapplicable in time or during the certain period, the reason that the government or local authorities do not allocate resources for this or that area. Similarly, if within one period regulations forbid use of budgetary funds for the particular purposes applied now, then this code will not be applied during this period, without being excluded from classification.

– Expenses on central offices of bodies of the public power concern to that functional group to which its main activities, or concern to the "Other Services in the Area …" group as a part of the corresponding primary group. Expenses on central offices concern to the primary functional group, only if the public organization has only one budget function which can be easily referred to specific functional group. If the budget body / budgetary institution is multipurpose, expenses are classified by its administration in the "Expenses Which Are Not Carried to Other Groups" group of structure of the corresponding primary group.

– Bodies of the public power which have in the subordination organizations with the functions different from their main function classify expenses by each type of activity in the corresponding functions. For example, the body in the field of national defense, agricultural industry, etc. having medical or educational institutions in the subordination classifies expenses which belong to education, in primary group 09 Educations, respectively expenses which belong to medical institutions, – in 07 Health care.

– Expenses which are included into various functional subgroups, but cannot be divided because of impossibility of conducting separate financial accounting, belong to that subgroup which possesses the main share of expenses. The transfers of special purpose connected with the relations between budgets are classified on primary groups, respectively functional groups and subgroups.

– For convenience in descriptive part of each primary group the Sections which are referred to as "are entered Includes:" and "Does not include:", providing big clarity for the user in that, as for reference to one or other group of those functions which cause more difficulties in case of classification application, but pay your attention that explanations in these Sections are approximate, but not exhaustive.

01 State services of general purpose

011 Executive and legislature, tax and budget services, international relations

0111 Legislative and executive bodies

– Administration of services in management, management of legislative, advisory and executive bodies or services in their support;

– Management of bodies with function for monitoring of respect for constitutionality of the legislation and control of constitutionality of regulations;

– The activities of parliamentary lawyers connected with guaranteeing respect for constitutional rights and human freedoms, enhancement of the legislation, legal education of the population.

Includes:

The office of the President, providing certain rights of the former presidents by means of support services, the Secretariat of Parliament, legislative activity of the permanent parliamentary commissions, regional and local councils, special commissions and committees created as a part of legislature, representatives of Parliament acting from his name, activities of the State Office and its divisions, executive activities of administrative and territorial units, advisory and administrative services of the executive authority.

Does not include:

Support services in ensuring support executive and legislature, and also centralized transport services (0133), services in content of buildings (0133).

0112 Tax and budget services

– Administration and management of budgetary funds, administration of collection of the income and other budgetary funds;

– External audit of public finance;

– Control/inspection of correctness of use of budgetary funds;

– Services of the State Treasury and bank servicing of the budget receipts; standards of financial accounting and conducting financial accounting;

– Services in maintenance of information system for management of public finance.

Includes:

Central office of the ministry which is responsible for management of public finance, tax authorities, customs authorities, treasuries, the central body for external audit, services on financial control (inspection), support services in the tax and budget sphere (hostels, recreation facilities, training centers, etc.).

Does not include:

Construction of apartment houses for employees (061), interest payment on internal (0171) and to external state loans (0172).

0113 International relations

– Administration of services in the sphere of the international relations and the related services;

– Management of the ministry which is responsible for the international relations and also structures subordinated to it: diplomatic missions, representations and missions under the international organizations, consular bureaus;

– Fees in the international organizations;

– Management of the information and cultural services providing support for external activities, including placed abroad.

Includes::

Central office of the ministry which is responsible for the international relations.

Does not include:

The help provided to other countries (0121), the military divisions placed abroad (021), military aid to other states (023), the services connected with the external economic and commercial relations (0411), tourism and its support services abroad (0473).

012 Foreign economic help

0121 Economic help to other countries

– Management of the missions for rendering the economic help accredited under the foreign governments, management of technical assistance programs and trainings;

– The economic help in the form of grants (in natural or cash form) and the credits (irrespective of the percent levied on them).

Does not include:

The fees connected with implementation by membership in international or the regional organizations (0122), military aid to other countries (023).

0122 The economic help to other countries given through the international organizations

– Management of the external economic help provided through the international organizations;

– The fees connected with implementation by membership or rates in funds of development within the international or regional organizations.

Does not include:

Assistance to the international peace support operations (023).

013 General services

The services which are not connected with accomplishment of specific function which are rendered by the bodies of the central public management which are directly responsible for these services or bodies of the central public management with specific functions as support services.

0131 General personnel services

– Management and staff management, including development of personnel policies and procedures (setting standards, the work pay levels, development of ethical codes, control of observance of regulations).

Does not include:

The personnel services connected with accomplishment of specific function (are classified according to function which treat).

0132 Services in planning and statistics

– Management of the central and territorial statistical services of general purpose;

– development of statistical programs and plans of general purpose, their coordination and control of their implementation.

Includes:

Central office of the national service which is responsible for statistics.

Does not include:

The statistical services connected with accomplishment of specific function (are classified according to the carried-out function).

0133 Other general services

– Administration of general transport services and services in operation of buildings, and also support services in ensuring support for executive and legislature;

– Services in accounting and document storage and archives;

– Management of activities for civil registration, on accounting and documentation of the population, and also the companies and organizations performing the activities in the country, services in public procurements;

– Services in management of local public authority;

– Centralized services in information technologies;

– Management of development the politician in the field of the interethnic relations and functioning of languages in the territory of the country;

– Management of development the politician in the field of regional development.

Includes:

The structures providing support for bodies of the central public management, administration of services in the field of information development, government Internet system, service in payment of civil compensations.

Does not include:

The other general services connected with accomplishment of specific functions (are classified according to the corresponding functions).

014 Basic scientific research

0140 Basic scientific research

– Management and management of the public institutions which are engaged in basic researches including research centers and universities.

Includes:

Activities for certification and registration of the organizations in the sphere of science and innovations, central office of organizations with functions of conducting basic scientific research.

Does not include:

Applied scientific research (are classified according to industry which is characterized).

015 The applied scientific research connected with the state services of general purpose

– Services in applied scientific research from the sphere of the state services of general purpose.

Does not include:

Basic scientific research (014).

016 The state services of general purpose which are not referred to other categories

0161 The selective services

– Management of the selective services, such as registration of voters, elections at all levels of public management: central and local, including elections to Parliament;

– Holding referenda.

0169 Other state services of general purpose

– Management of the state reserves;

– Services in recovery of social infrastructure and carrying out social reforms, structural reorganization;

– Other general services.

Includes:

Creation, replenishment, storage of the state material reserves and mobilization reserves.

017 Debt servicing

0171 Servicing of internal public debt

– Repayment of internal public debt and debt of administrative-territorial bodies.

Includes:

Interest payment on internal debt.

Does not include:

Expenses on administration of debt (0112).

0172 Servicing of external public debt

Administration of the direct and guaranteed external public debt and debt of administrative-territorial bodies and management of them.

Includes:

Interest payment and other payments on external debt.

Does not include:

Expenses on administration of debt (0112).

018 Relations between the central and local public authority

0181 General relations between the central and local public authority

The financial relations between budgets of various levels, as a rule, for leveling of financial opportunities of bodies of local public authority.

Does not include:

Transfers of special purpose which concern to the corresponding functional groups.

0182 Transfers of special purpose between the central and local public authority

The financial relations which cannot be carried to subgroup "General relations between the central and local public authority" (0181).

02 National defense

021 Forces of National defense

– Administration and management of services in the field of defense and armed forces, peacekeeping forces;

– Management of ground armed forces, territorial infrastructure, operational forces and with the reduced staff, and also the created parts;

– Management of the Air Force, logistics divisions.

Includes:

The central leading military body of national army, provision of housing for stay on service of personnel and members of their families, support services in servicing of the equipment of national army, the information and communication centers of national defense.

Does not include:

Central office of the Ministry of Defence (0251), construction of permanent housing for employees (061).

022 Civil defense

– Management of services of civil defense, plan development of actions in force majeure, carrying out obucheniye with involvement of public organizations and the populations, management of civil defense forces and rendering support to them;

– Management of civil defense forces and support services.

Does not include:

Rescue services in force majeure (0322), purchases and storage of resources for use in emergency situations in peace time (1093).

023 Foreign military aid

– Administration of services in provision of military aid by the accredited military organizations of foreign states or the international organizations;

– military aid in the form of grants (in cash or natural form), the credits (irrespective of type of the provided insert), provision of the equipment under lease;

– participation in the international peacekeeping missions, mobilization of armed forces.

024 Prikadladny scientific researches in the field of defense

0240 Applied scientific research in the field of defense

Services for support of applied and pilot studies in the field of defense.

Does not include:

Basic scientific research (014).

025 The other services in the field of defense which are not referred to other groups

0259 Other services in the field of national defense

– The services in support provided to national defense which cannot be referred to functional groups (021), (022), (023), (024) or (042).

03 Public order and homeland security

031 Internal affairs

0311 Police

– Management of the state and municipal police, and also related services, accounting of offenses, regulation and supervision of observance of traffic, management of activities of laboratories of criminalistics, fight against crime.

Includes:

Central office of the General inspectorate of police of management and territorial inspectorates of police, National inspectorate on patrol and the National inspectorate on investigations.

Does not include:

Educational institutions, colleges of police which, in addition to provision of specialized education, provide services of the general education (are classified by the education levels), services in issue of car driver licenses and documentation of registration of motor transport (0451).

0312 Troops of carabineers

– Ensuring public order, execution of security guard and patrol service, protection and protection of premises of diplomatic representations, consular or other representations of foreign states;

– Management and management in the field of protection of especially important objects and maintenance of public order.

Includes:

Central office of troops of carabineers.

0313 Homeland security

– Promotion of state policy in the field of homeland security;

– Ensuring protection of government officials, other foreign high-ranking officials during their stay in the Republic of Moldova, members of their families; safety in time stay on work and their residences;

– the development and deployment of measures for disclosure, the prevention and suppression of actions threatening state security, the public and individuals, administration of services of information.

Does not include:

Central office of service of information and homeland security (0362).

0314 Boundary police

– Management and promotion of state policy in the field of control and supervision of frontier;

Includes:

Central office of Boundary police.

0319 Other services in the field of internal affairs

- Support services in the field of internal affairs which cannot be carried to functional group (0311).

032 Services of civil protection and emergency situations

0321 Services of firemen and rescuers

– Management of services of fire-proof protection, their prevention and support services.

Does not include:

Central office of fire services (0323), rescue services (0322).

0323 Other salvage services in emergency situations

– The organization, planning and implementation of measures for protection of the population in emergency situations, radioactive dangers;

– ensuring professional training of personnel for rendering services in protection of the population in emergency situations.

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