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ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of December 28, 2015 No. 216

About approval of the Chart of accounts of budget accounting and Methodological regulations of the organization of financial accounting and the financial reporting of budgetary institutions

(as amended on 04-11-2025)

In pursuance of the law "About Public Finance and Budget and Tax Responsibility" No. 181 of July 25, 2014 and the law "About Financial Accounting" No. 113-XVI of April 27, 2007 I ORDER:

1. Approve:

- The chart of accounts of budget accounting and Methodological regulations of the organization of financial accounting and the financial reporting of budgetary institutions according to appendix No. 1;

- Correspondence of accounts of financial accounting on cash execution of the budgets constituting the national public budget according to appendix No. 2;

- Correspondence of accounts of financial accounting in budget bodies / organizations (method of charges), according to appendix No. 2a.

- Financial accounting forms according to appendix No. 3;

- Forms of monthly, quarterly and annual statements according to appendix No. 4.

2. Cancel:

- The order of the Minister of Finance No. 93 of July 19, 2010 about approval of the Instruction about financial accounting in budgetary institutions, with changes and amendments;

- The order of the Minister of Finance No. 94 of July 19, 2010 about approval of the Instruction financial accounting in centralized accounts departments of primeriya of villages (communes), cities, with changes and amendments;

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