Translation of the Legal Text:
Essence of the Act:
This is a technical order of the Ministry of Finance that introduces terminological and structural amendments to the previous order No. 67 dated 03.02.2025 regarding accounting in the public sector. The main changes concern replacing the word “name” with “designation” and clarifying references to structural parts of documents.
Structure:
The order consists of 4 points:
1. Direct amendments to the previous order
2. Instructions to the Methodology Department regarding registration and publication
3. Entry into force
4. Execution control
Main Provisions:
– Terminology replacement: the word “name” is changed to “designation” in all cases and numbers
– Clarification of references to structural parts of standard document forms (adding the word “table”)
– Exclusion of certain paragraphs and corresponding numbering changes
– Change of point numbering (from 5 to 4)
– Enters into force on the day of official publication
This order is part of the process of improving the regulatory framework for accounting in the public sector and is aimed at unifying terminology and improving document structure.