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ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of December 28, 2015 No. 215

About approval of methodological regulations of cash execution of the budgets constituting the national public budget through system of bodies of treasury of the Ministry of Finance

(as amended on 09-01-2017)

In pursuance of the Presidential decree of the Republic of Moldova No. 36 of March 10, 1993 "About the State Treasury", the law "About Public Finance and Budget and Tax Responsibility" No. 181 of July 25 2014, the law "About Local Public Finance" No. 397-XV of October 16 2003, with changes and amendments, and also for the purpose of regulation of transactions on cash execution of the national public budget through system of bodies of treasury of the Ministry of Finance of PRIKAZYVAYU:

1. Approve methodological regulations of cash execution of the budgets constituting the national public budget through system of bodies of treasury of the Ministry of Finance according to appendix No. 1.

Cancel:

1.1. The order of the Minister of Finance No. 98 of November 28, 2005 "About approval of methodological regulations of cash execution of the national public budget through system of bodies of treasury of the Ministry of Finance", with changes and amendments.

2. The order becomes effective since January 1, 2016.

Deputy minister of finance

Maria Kereush

Appendix No. 1

to the Order of the Minister of Finance of the Republic of Moldova of December 28, 2015 No. 215

Methodological regulations of cash execution of budgets as a part of the national public budget through system of bodies of treasury of the Ministry of Finance

TSOGV

Central public authorities

MOGV

Local authorities of the government

HELL

Administrator of the income

BQ

Budget classification

SFP

Mid-term financial plan

HKCC

National cash desk of social insurance

HKMC

National company of medical insurance

EKC

Single treasurer account

BGSS

Budget of the national social insurance

MB

Local budget

NBM

National Bank of Moldova

NPB

National public budget

GB

Government budget

FEDERAL COMPULSORY HEALTH INSURANCE FUND

Fund of compulsory medical insurance

PM

Government of the Republic of Moldova

BU

Budgetary institution

GGNI

Main state tax authorities

MF

Ministry of Finance

PSBU

Chart of accounts of financial accounting

ACMP

The automated system of interbank calculations

GNS

State Tax Service

ISUF

Management information system finance

TS

Customs Service

GUGK

Head department of the State Treasury

SHOPPING MALL

Territorial treasury

ATE

Administrative and territorial unit

Chapter I. Basic provisions

1.1 Subject of methodological regulations of cash execution of the budgets constituting the national public budget through system of bodies of treasury of the Ministry of Finance.

1.1.1 Methodological regulations of cash execution of the budgets constituting the national public budget, through system of bodies of treasury of the Ministry of Finance (the hereinafter referred to as Methodological regulations) are developed for the purpose of determination of procedure for execution of the budgets constituting the national public budget and off-budget means with use of EKS and through system treasurer MF.

1.2 Regulatory base

1.2.1 Methodological regulations are developed based on the law "About Public Finance and Budget and Tax Responsibility" No. 181 of July 25 2014, and in view of legislative and normative following provisions:

a) The constitution of the Republic of Moldova approved on July 29, 1994;

b) The presidential decree of the Republic of Moldova "About the State Treasury" No. 39 of March 10, 1993;

c) Law "About the Government Budget" and annual budget settings;

d) The law "About Local Public Finance" No. 397-XV of October 16, 2003;

e) The law "About Financial Accounting" No. 113-XVI of April 27, 2007;

f) Law "About Public Procurements" No. 96-XVI ot13 April, 2007;

g) The order of the Government of the Republic of Moldova "About organization of structure of territorial authorities of treasury" No. 683 of December 10, 1996 with amendments and changes;

h) The order of the Government of the Republic of Moldova "About regulation of activities of the Ministry of Finance";

i) The regulations about the credit translation approved by board decision of National Bank of Moldova No. 157 of August 1, 2013;

j) The regulations of conducting transactions with cash in banks of the Republic of Moldova approved by board decision of National Bank of Moldova No. 200 of 27.07.2006;

k) The regulations of the automated system of interbank calculations approved by board decision of National Bank of Moldova No. 53 of March 2, 2006;

l) The regulations of suspension of transactions, arrest and indisputable money recovery from bank accounts on the final decision approved by the decision of National Bank of Moldova No. 375 of December 15, 2005;

and other regulations.

1.3 Functions of Head Department of the State Treasury of the Ministry of Finance

1.3.1 The head department of the State Treasury and territorial authorities of treasury of the Ministry of Finance perform cash execution of the budgets constituting the national public budget and provide clear, transparent and timely accounting of treasurer transactions according to the chart of accounts.

1.3.2 The following questions enter competence of Head department of the State Treasury:

a) provides accounting of the income and implementation of cash execution of the budgets expenses constituting the national public budget according to budget classification and the chart of accounts of financial accounting;

b) the organization and ensuring financial accounting of cash execution of the income and budgets expenses constituting the national public budget according to the chart of accounts of financial accounting;

c) ensuring accounting of the taxes, charges and other income arriving in budgets of all levels according to the current legislation;

d) based on the established standard rates implementation of differentiation of the nation-wide income and transfer of the income into treasurer accounts of the relevant budgets;

e) ensuring accounting of calculations between state and local budgets;

f) execution of documents of tax and customs authorities on return and offset on account of other payments of the amounts which return is regulated by the tax/customs legislation, incorrectly or the amounts of the government budget, local budgets, the budget of the national social insurance, fund of compulsory medical insurance which excessively arrived from taxpayers;

g) determination of need and providing bank accounts of territorial treasuries of the Ministry of Finance with cash for implementation of expenses of the government budget;

h) preparation of periodic operational forecasts (week, monthly, quarter, semi-annual) traffic control of money of the government budget;

i) ensuring control of expenditure of the public and local budgetary funds within the approved assignments and free balance in cash for EKS of the Ministry of Finance; opening and closing of bank accounts in national and foreign currency in National Bank of Moldova and other financial institutions;

j) on specifying of management of the Ministry of Finance suspension of account transactions in case of untimely submission of performance reports of the budget, financial reporting and other required documents and information;

k) implementation of management of means of the government budget on bank accounts of the Ministry of Finance – the State Treasury, territorial treasuries;

l) development of methodology for cash execution of the national public budget through treasurer system of the Ministry of Finance and financial accounting and the reporting in public sector and methodology under execution of extrabudgetary funds;

m) development and representation on approval to the Minister of Finance of standard forms of accounting records of budgetary institutions, and also the instruction about procedure for their creation and application;

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