(as it relates to accounting in the public sector)
1. Essence of the Act:
This is a technical order of the Ministry of Finance that makes editorial clarifications to the previous order No. 678 dated 31.12.2024 regarding accounting in the public sector. The changes concern the correct numbering of paragraphs in the document.
2. Structure and Changes:
The order consists of 4 points that:
– Clarify the wording in paragraph 2 of the previous order No. 678, replacing the words “with a new paragraph” with specific paragraph numbers (12th and 22nd)
– Determine the procedure for registration and publication
– Establish the moment of entry into force
– Define the responsible person for implementation
3. Key Provisions:
– The changes are purely technical and relate to correct references to document structural elements
– The order enters into force from the day of official publication
– Deputy Minister Vorobei S.I. is appointed responsible for implementation
– The Department of Accounting Methodology is responsible for registration and publication of the order
