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of April 8, 2016 No. 40

About approval of the Regulations on administration of budget classification

(as amended on 19-12-2022)

Based on Item l provisions) parts (1) article 20 of the Law on public finance and budget and tax responsibility No. 181 of July 25, 2014 and for the purpose of ensuring implementation and monitoring of budget classification of PRIKAZYVAYU:

1. Approve Regulations on administration of budget classification (according to appendix).

2. This order becomes effective from the date of signing and is published in the Official monitor of the Republic of Moldova.

Minister of Finance

Octavian to Armash


to the Order of the Minister of Finance of the Republic of Moldova of April 8, 2016 No. 40

Regulations on administration of budget classification

I. General provisions

1. Budget classification consists of the registers called by lists of the codes for each separate element of budget classification approved according to appendix No. 1 to the Order of the Minister of Finance No. 208 of December 24, 2015 "About budget classification" – Organizational classification, Functional classification, Program classification: A. Programs and subprogrammes and B. Types of activity, Economic classification and Classification of sources.

II. Subjects and obligations in the field of budget classification

2. Subjects of administration and use of budget classification are:

a) the owner – the Ministry of Finance (MF);

b) the holder – GU "The Center of Information Technologies in Finance";

c) registrar – Management budget the politician and the budget synthesis of the Ministry of Finance;

d) the receiver – public bodies and budgetary institutions – receivers of budgetary appropriations, other bodies and the organizations authorized by the law or agreements in data acquisition on budget classification.

3. The owner of budget classification can delegate in addition or change certain powers between subjects by modification of this provision.

4. Obligations of the holder of budget classification:

a) support of electronic lists of codes in information system of financial management;

b) ensuring protection against accidental or unauthorized removals, other illegal actions;

c) ensuring access of receivers to the corresponding classifications;

d) provision of information on budget classification from information system of financial management, according to the legislation or the agreement.

5. Obligations of the registrar of budget classification:

a) primary development of lists of codes of the corresponding classifications and methodical instructions for their application, and also management of amendments;

b) consideration of the offers on modification of budget classification which arrived from receivers based on written appeals of managements of MF, according to powers;

c) amendment together with managements of MF, according to powers, in budget classification, including data on specific attributes of codes, communications between lists of codes, and also with other qualifiers which are used in information system of financial management, effective period and other necessary information;

d) coordination of changes and amendments in economic classification with management of the State Treasury for the purpose of their integration with the chart of accounts and filling in the corresponding form "Code of the Accounting Account", "Asset/liability", "Cash Method of Financial Accounting (C)", "Method of Charges of Financial Accounting (A)";

e) transfer of initial budget classification and changes to it to the holder for introduction in information system of financial management;

f) development, approval and publication of orders on modification and amendments in budget classification and in methodical instructions for its application, according to statutory rules;

g) maintaining the Register of orders on modification and amendments in budget classification, according to appendix No. 1 to this provision.

II-1. Administrators of the Income (AI)

5-1. The administrator of the income - the budget body / the budget institution given the right of collection/return, accounting and receipt control to budgets components of the national public budget and their calculations and collection, responsible for correctness.

5-2. Administrators of the income are established according to regulations based on which collection of the income and other receipts in the national public budget is established.

5-3. The list and codes of administrators of the income are provided in appendix No. 5-1 to this Provision.

III. Rules of administration of budget classification

6. Budget classification in electronic format is conducted in information system of financial management.

7. Budget classification is supported in the Romanian and Russian languages.

8. Change of budget classification for application in the course of development of the budget for the next year is performed based on offers of divisions of MF, and also offers which arrived from the central and local authorities of the public power considered as necessary by managements of MF - as a rule, prior to process of submission of offers on the budget.

9. Change of organizational classification at the local level is performed based on offers of financial managements of ATE with submission of the documents proving modification (the petition, copies of decisions of local councils on change of structure and organizational subordination of ATE, forms of changes of organizational classification, other supporting documents) to department of local budgets of Management budget the politician and the budget synthesis which in cooperation as necessary with divisions of MF, will send to the holder of budget classification the checked forms of changes of organizational classification.

10. The documents proving modification of budget classification are stored at the registrar according to storage precautions of documents.

IV. Rules of data recording in budget classification

11. Data recording  provides initial registration and introduction of subsequent changes and amendments in budget classification.

12. Initial registration of budget classification, and also change and amendment to it are performed based on the order of the minister of finance / the state secretary (the budget politicians). The unique code which does not change during all effective period is assigned for each line item in the list of codes.


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