On the Approval of the Rules for Drawing up and Implementing the State Budget of the Republic of Lithuania and Municipal Budgets


Published: 0000-00-00

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Consolidated version as of 01-01-2016
 
 
GOVERNMENT OF THE REPUBLIC OF LITHUANIA
 
RESOLUTION no 543
ON
THE APPROVAL OF THE Rules for Drawing up and IMPLEMENTING
the State Budget of the Republic of Lithuania
and Municipal Budgets
 
14 May 2001 Vilnius
 
Acting pursuant to Article 8(1) of the Law of the Republic of Lithuania on the Budget Structure, the Government of the Republic of Lithuania has resolved:
To approve the Rules for drawing up and implementing the state budget of the Republic of Lithuania and municipal budgets (attached).
 
 
Prime Minister                                                                                           Rolandas Paksas
 
 
 
Minister of Finance                                                                                   Jonas Lionginas
 
 
 
APPROVED by Resolution No 543 of the Government of the Republic of Lithuania of 14 May 2001 (As amended by Resolution No 1046 of the Government of the Republic of Lithuania of 29 September 2014)
 
 
Rules for Drawing up and ImplementING the State Budget of the Republic of Lithuania and Municipal Budgets
 
 
CHAPTER I
GENERAL PROVISIONS
 
1. The Rules for Drawing up and Implementing the State Budget of the Republic of Lithuania and Municipal Budgets (hereinafter – the Rules) define the procedures for the drawing up, approval, implementation of the state budget of the Republic of Lithuania (hereinafter – the state budget) and municipal budgets, the procedure of implementation of the rights and duties of the appropriation managers and of the managers of budgetary institutions, budgetary institutions subordinate to institutions within the areas of management of the ministers implementing the programmes of the respective appropriation manager and other  entities.
2. The terms used in the Rules shall be understood as they are defined or used in the Law of the Republic of Lithuania on the Budget Structure, the Law of the Republic of Lithuania on the Local Self-Government, the Law of the Republic of Lithuania on Public Sector Accounts and in the Strategic Planning Methodology approved by Resolution No 827 of the Government of the Republic of Lithuania of 6 June 2002 on the approval of the Strategic Planning Methodology (hereinafter – the Strategic Planning Methodology).
 
 
CHAPTER II
Preparation of a Draft State Budget and Draft Financial Indicators of THE MUNICIPAL BUDGETS
 
3. Each year, the Government of the Republic of Lithuania shall approve the plan for the preparation of a draft state budget and draft financial indicators of municipal budgets for the coming year. A draft state budget and draft financial indicators of municipal budgets shall be prepared by the Ministry of Finance of the Republic of Lithuania (hereinafter – the Ministry of Finance).
4. Appropriation managers and/or other institutions, acting in observance of the time limits set in the plan for the preparation of a draft state budget and draft financial indicators of municipal budgets for the coming year approved by the Government of the Republic of Lithuania, shall  provide to the Ministry of Finance the information necessary for the drawing up of the economic development scenario; the appropriations required for the special targeted grants of the state budget allocated to municipal budgets. The appropriations required for  the performance of state functions (delegated by the State to municipalities), which the State delegates to municipalities by virtue of laws, shall be calculated in accordance with the methodologies for the calculation of funds approved by public authorities and institutions, the appropriations required for the financing of the Student’s Basket – in accordance with the Methodology for the calculation and allocation of the student’s basket approved by Resolution No 785 of the Government of the Republic of Lithuania of 27 June 2001.
5. The Ministry of Finance, after having summarised the data specified in the plan for the preparation of a draft state budget and draft financial indicators of municipal budgets for the coming year, taking account of the annual priorities of activities of the Government of the Republic of Lithuania, results planned to be achieved within the areas of management of the ministers and the economic development scenario, shall submit to the Government of the Republic of Lithuania for approval the preliminary key indicators – revenue and appropriations – of the state budget and municipal budgets for a period of three budget years as a whole on consolidated basis.
The state budget appropriation managers, taking account of the time limits set in the plan for the preparation of a draft state budget and draft financial indicators of municipal budgets for the coming year approved by the Government of the Republic of Lithuania and acting in observance of the Strategic Planning Methodology, shall draft the strategic plans of activities.
6. When the Government of the Republic of Lithuania approves the preliminary key indicators of the state budget and municipal budgets for a period of three budget years as a whole on consolidated basis and the general principles for determining maximum appropriations, the Ministry of Finance, acting in observance of the Strategic Planning Methodology, the plan for the preparation of a draft state budget and draft financial indicators of municipal budgets for the coming year approved by the Government of the Republic of Lithuania, shall  notify the state budget appropriation managers of the amounts of maximum appropriations of the state budget available for being allocated for a period of three budget years. The Ministry of Finance shall prepare the preliminary limits of state capital investments for a period of three budget years according to the respective area and acting in accordance with the Rules for planning, adjustment, use, accounting and control of state funds earmarked for state capital investments approved by Resolution No 478 of the Government of the Republic of Lithuania of 26 April 2001 on the approval of the Rules for planning, adjustment, use, accounting and control of state funds earmarked for state capital investments (hereinafter – the Rules for planning, adjustment, use, accounting and control of state funds earmarked for state capital investments), shall notify the respective public authorities and institutions to the effect.
7. State budget appropriation managers, taking account of the amounts of maximum appropriations of the state budget provided by the Ministry of Finance and acting in accordance with the Strategic Planning Methodology shall:
7.1. notify the subordinate budgetary institutions and other entities whose access to budget funds is provided for by laws regulating the area of their activity or in the resolutions of the Government of the Republic of Lithuania adopted in accordance with the directly applicable European Union legislation and international treaties laying down the procedure for the administration of the international financial support provided to Lithuania by the European Union or separate Member States, the forecasted amounts of maximum state budget appropriations for a period of three budget years and, where appropriate, other indicators for the achievement of the planned results;
7.2. within the time limits specified in the plan for the preparation of a draft state budget and draft financial indicators of municipal budgets for the coming year approved by the Government of the Republic of Lithuania, notify the municipalities of the amount of the planned appropriations for the special targeted grants of the state budget;
7.3. taking account of the time limits specified in the plan for the preparation of a draft state budget and draft financial indicators of municipal budgets for the coming year approved by the Government of the Republic of Lithuania, where appropriate, shall adjust the draft strategic plans of activities, complete the forms approved by the Minister of Finance of the estimates of programmes and other calculations of the state budget necessary for the drawing up of the draft state budget and furnish them to the Ministry of Finance.
8. Public authorities and institutions shall draw up, submit and adjust the programmes of implementation of investment projects and other documents related to the preparation of the State Investment Programme in accordance with the Rules for planning, adjustment, use, accounting and control of state funds earmarked for state capital investments.
9. The Ministry of Finance shall calculate the planned state budget revenue and expenditure related to the management of debt on behalf of the State.
10. The Ministry of Finance shall draft the Law of the Republic of Lithuania on the Approval of Financial Indicators of the State Budget and Municipal Budgets for a specific year and submit it to the Government of the Republic of Lithuania.
11. Alongside draft the Law of the Republic of Lithuania on the Approval of Financial Indicators of the State Budget and Municipal Budgets for a specific year, the Ministry of Finance shall submit to the Government of the Republic of Lithuania the preliminary allocation of the state capital investments provided for in the draft State Investment Programme for a period of three budget years according to the appropriation managers and investment projects (programmes of implementation of investment projects) and other  documents specified in the Law of the Republic of Lithuania on the Budget Structure and other legal acts. Also, the Ministry of Finance shall submit a set of the state budget implementation reports for the first six months of the current year.
 
CHAPTER III
ESTIMATES OF PROGRAMMES
 
12. Each institution managed by run by the state budget appropriations manager, each budgetary institution subordinate thereto, each budgetary institution subordinate to institutions within the areas of management of ministers implementing the programmes of the respective appropriations manager and other entities, shall, within fifteen working days of the entry into force of the Law of the Republic of Lithuania on the Approval of Financial Indicators of the State Budget and Municipal Budgets for a specific year, draw up the estimates of programmes, fill in the forms of the estimates of programmes and submit them to the appropriations manager in accordance with Order No 1K-006 of the Minister of Finance of 14 January 2009 on the approval of the forms of estimates of state budget programme and certificates of changes of the state budget appropriations.
13. The estimates of programme shall be drawn up according to the programme funding sources, functional and economic classification codes. Funds in the estimates of programmes shall be planned:
13.1. for a budgetary institution and/or another entity attributed to the public sector entities – according to the detailed economic classification;
13.2. for a non-subordinate budgetary institution, where, in accordance with the procedure laid down by legal acts, decisions on the allocation of funds to it are adopted during the current budget year, and/or another entity not attributed to the public sector entities – without detailing according to all economic classification codes.
The programme funding sources’, functional and economic classification as well as the estimates of programmes shall be approved by the Minister of Finance. The forms of estimates of programmes amended during a budget year shall apply in preparing and approving the estimates of programmes for the next budget year.
14. The estimates of programmes shall be signed by managers of institutions that had prepared them or by their authorised persons. The state budget appropriations manager or his authorised persons shall approve their own estimates of programmes as well as those of their subordinate budgetary institutions (excluding institutions within the area of management of the minister that implement the programmes of the respective appropriations manager and have subordinate budgetary institutions) and of other entities. The state budget appropriations manager or his authorised persons shall approve the summary estimate of programmes implemented by the institution within the area of management of the minister that implements the programmes of the respective appropriations manager and has subordinate budgetary institutions. The manager of the institution, or persons authorised by him, within the area of management of the minister that implements the programmes of the respective appropriations manager and has subordinate budgetary institutions shall approve the estimates of programmes of the institution managed by them and of subordinate budgetary institutions.
Until approval of the estimates of programmes, the appropriations manager’s appropriations each month may not exceed 1/12 of the funds of the current year committed for such appropriations manager, unless the appropriations manager justifies to the Ministry of Finance in writing the need for a larger amount of the funds.
15. When preparing the estimates of programmes, the state budget appropriation managers and managers of institutions within the area of management of the minister, that implement the programmes of the respective appropriations manager and have subordinate budgetary institutions, shall ensure that the previous year’s debts of budgetary institutions and managed by, and subordinate to, them and of other entities according to their liabilities are earmarked to be covered in the planned year within the limits of the state budget appropriations allocated for that year. Where the estimates of programmes are approved before drawing up a report on the implementation of the previous year’s estimate of the lower level budget expenditure or funds on the basis of the previous year’s reporting data on the liabilities of institutions specified in this paragraph of the Rules at the beginning of the planned year, their estimates of programmes of the planned year shall be respectively adjusted.
16. The state budget appropriations manager, within twenty working days of the entry into force of the Law of the Republic of Lithuania on the Approval of Financial Indicators of the State Budget and Municipal Budgets for a specific year, shall provide the Ministry of Finance with the estimates of programmes in observance of Order No 1K-006 of the Minister of Finance of 14 January 2009.
17. According to the estimates of programmes submitted by the appropriation managers, the Ministry of Finance shall prepare a draft allocation of the approved appropriations of the state budget for a specific year by programmes, in which the total amount of appropriations for each programme of state budget appropriation managers, the appropriations for expenditure (including pay-roll expenditure) and for acquisition of assets shall be specified, and shall furnish it to the Government of the Republic of Lithuania.
18. The Ministry of Finance, taking account of the amendments proposed by the appropriation managers regarding the allocation of the approved state budget appropriations by programmes, may initiate the amendment to the allocation of state budget appropriations by programmes for the current budget year not more than once per quarter during the first three quarters of the year and not more than once per month during the fourth quarter of the year. Amendments to the current year’s allocation of state budget appropriations by programmes may also be initiated more frequently if they are necessary for ensuring the implementation of projects and programmes financed with the European Union financial support and other received international financial support funds.
19. Upon entry into force of the resolution of the Government of the Republic of Lithuania on the amendment to the allocation of the approved appropriations of the state budget by programmes for a specific year, the state budget appropriations manager shall:
19.1. submit to the Ministry of Finance, within five working days, the certificate of amendments to the state budget appropriations;
19.2. adjust the strategic plan of activities.
 
CHAPTER IV
PREPARATION AND APPROVAL OF MUNICIPAL BUDGETS
 
20. The draft municipal budgets shall be prepared in accordance with the Law of the Republic of Lithuania on the Budget Structure, the Law of the Republic of Lithuania on the Local Self-Government, the Law of the Republic of Lithuania on the Methodology for Determining the Revenue of Municipal Budgets, the Financial indicators of municipal budgets approved by the Seimas of the Republic of Lithuania, the Rules, the national statistical data, the approved strategic planning documents of municipalities, also the programmes of the municipal budget appropriations managers and their draft estimates. In preparing the municipal budgets, municipalities shall be recommended to apply the strategic planning and budgeting principles specified in the Strategic Planning Methodology, respectively supplemented according to their needs.
21. The draft municipal budgets shall be prepared in accordance with the procedure laid down by the director of the municipal administration.
22. In accordance with the procedure laid down by the director of the municipal administration, each institution managed by the municipal budget appropriations manager, each budgetary institution subordinate thereto and other entities implementing the programmes of the respective appropriations manager, shall draft their estimates of programmes by programme funding sources, functional and economic classification codes. Other entities shall plan the funds in the estimates of programmes in the same manner as other entities referred to in paragraph 13 of the Rules.
23. The prepared draft municipal budget shall be submitted by the executive body of the municipality to the municipal council in accordance with the procedure laid down in the municipal council regulation. The municipal council shall consider the draft budget having regard to reports of the executive body of the municipality, proposals and conclusions of the municipal council committees.
24. When the municipal council approves the municipal budget, the municipal budget appropriation managers or their authorised persons, no later than within fifteen working days, shall approve their own and their subordinate budgetary institutions’ and other entities’ programmes and the estimates of the programmes (or of the programme measures being implemented) by programme funding sources, codes of functional and economic classification.
25. The municipal administration, having regard to the approved municipal budget, the allocation of revenue by quarters, the estimates of programmes according to the forms established by the administration director shall draw up the state budget revenue and programme financing plan (list of expenditure) broken down by quarters of the year according to the appropriation managers, programmes and economic classification of expenditure. The plan shall be approved by the municipal administration director.
26. The municipal council, when approving the municipal budget revenue, shall commit the funds from the state budget in accordance with the Law of the Republic of Lithuania on the Approval of Financial Indicators of the State Budget and Municipal Budgets for a specific year, and shall approve the allocation of appropriations for the implementation of programmes according to the funding sources.
27. Within thirty working days of approval of the municipal budgets, the municipalities shall furnish them to the Ministry of Finance according to the forms approved by the Minister of Finance.
28. The municipality shall include in the municipal budget revenue the funds received in the current budget year from the appropriations approved for the state budget appropriation managers allocated for the performance of independent and state functions (delegated by the State to municipalities) specified by legal acts.
 
CHAPTER V
IMPLEMENTATION OF THE BUDGET AND REPORTING ON ITS IMPLEMENTATION
 
29. When the Seimas of the Republic of Lithuania approves the Law of the Republic of Lithuania on the Approval of Financial Indicators of the State Budget and Municipal Budgets for a specific year, the Ministry of Finance shall, at the beginning of the budget year, allocate the state budget revenue by quarters of the year.
When the Government of the Republic of Lithuania approves the allocation of the state budget appropriations by programmes, the Ministry of Finance shall adjust the allocation of the state budget revenue by quarters of the year and, on the basis of the estimates of programmes approved having regard to the amounts of allocation of the total state budget appropriations coordinated in advance between the state budget appropriation managers and the Ministry of Finance, shall draw up the state budget revenue and programme financing plan (list of expenditure)  broken down by quarters of the year according to the appropriation managers, programmes. The state budget revenue and programme financing plan (list of expenditure) broken down by quarters of the year shall be approved by the Minister of Finance.
30. Taxes, fees and charges and other payments attributable to the state budget revenue shall be transferred to the revenue collection accounts of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania (hereinafter – the State Tax Inspectorate), the Customs Department under the Ministry of Finance of the Republic of Lithuania (hereinafter – the Customs Department) and to the State Treasury account.
31. The State Tax Inspectorate and the Customs Department shall transfer to the State Treasury account the taxes, fees and charges and other payments attributable to the state budget revenue in accordance with the procedure laid down by the Minister of Finance.
32. The allocation of taxes, fees and charges and other payments to the state (municipal) budget and/or funds of resources shall be carried out in accordance with the procedure laid down in the Law of the Republic of Lithuania on the Budget Structure, tax and other laws. If legal acts do not specifically indicate where the amounts due to the budgets should be entered, the funds shall be entered into the state budget.
33. The State Tax Inspectorate and the Customs Department, in accordance with the procedure laid down by the Minister of Finance, shall furnish the Ministry of Finance with the account of taxes and other payments to the budget and the certificate of arrears. Payments directly transferred by taxpayers to treasury accounts of municipalities shall also be included in this account by the State Tax Inspectorate. Executive bodies of municipalities, within two working days of the end of the reporting month, shall communicate to the State Tax Inspectorate the data on funds transferred directly to treasury accounts of municipalities and shall also submit the completed form approved by the Minister of Finance. The State Tax Inspectorate, in observance of the data provided in the account of taxes and other payments to the budget, shall, within five working days of the end of the month, furnish municipal administrations with a set of the revenue implementation reports by revenue type.
34. Taxes, fees and charges and other payments attributed to the municipal budgets shall be transferred by the State Tax Inspectorate to the treasury accounts of municipalities within the time limits coordinated with the directors of municipal administrations.
35. Revenue of budgetary institutions funded from the state budget shall be accumulated in a separate account of a budgetary institution and shall be paid into the state budget. The budgetary institution shall transfer such revenue, having indicated the respective payment code, to the State Treasury account twice a month – on 5 (fifth) and 20 (twentieth) days, if such revenues are in excess of 100 (one hundred) euro or when it is necessary to submit a payment request for payment of expenditure of the programme which is funded from revenue of budgetary institutions.
Municipal councils shall lay down the procedure of the accumulation of revenue and its payment into the municipal budgets for budgetary institutions funded from municipal budgets. Where the municipal council intends to collect the revenue of budgetary institutions via the State Tax Inspectorate, this should be coordinated with the State Tax Inspectorate.
36. Payments received from lessees of premises for utility services (heating, electricity, water, etc.) provided by third parties shall be used to pay for utility services provided by such parties.
37. All amounts of personal income tax paid into collection accounts of budget revenue of the State Tax Inspectorate during a budget year shall be transferred according to the shares of this tax approved for that year.
38. Amounts of taxes overpaid by a taxpayer that remain after setting-off the amounts of overpayment to cover tax arrears shall be refunded in accordance with the procedure set out in the Law of the Republic of Lithuania on Tax Administration.
39. The state and municipal budget appropriation managers shall provide the sets of financial and budget implementation reports in accordance with the procedure laid down in the Law of the Republic of Lithuania on Public Sector Accounts.
40. Appropriations from budgets shall be disbursed only to cover that expenditure which is provided for in the state budget and municipal budget programmes. Institutions shall be funded according to the approved estimates of programmes, by specifying the measures in payment requests.
In order to cover the programme expenditure, a budgetary institution, in the first instance, shall use the appropriations received from the budgetary institution’s revenue paid into the budget in the current budget year, including balances of such funds not used in the previous years and revenue received in excess of the plan, except for the funds earmarked for a particular purpose which cannot be used for other purposes.
41. The Ministry of Finance shall disburse the state budget appropriations in accordance with the procedure laid down by the Minister of Finance and municipal budget appropriations shall be disbursed by municipal administrations in accordance with the procedure laid down thereby.
42. The appropriation managers may use the funds of the European Union financial support, other received international financial support and co-financing solely for the funding of programmes and projects of the European Union financial support and other received international financial support or for the funding of programmes and projects specified on the basis of the respective agreements.
43. The funds of the European Union financial support and other received international financial support shall be administered in the manner defined in the international treaties signed between the European Union and the Republic of Lithuania or in other legal acts regarding the respective financial support of the European Union or other received international financial support.
44. In the event of a failure to timely approve the state budget, the share of the programme appropriations comprising the funds of the European Union financial support, other received international financial support and co-financing, shall be transferred, at the beginning of the year until approval of the budget, to public authorities or institutions administering such funds in accordance with agreements on the implementation of projects or programmes.
45. The rules for the implementation of the state and municipal budgets, for the implementation of the estimates of programmes and drawing up of reports of budgetary institutions and other entities and the forms shall be approved by the Minister of Finance.
46. At the end of the year, the remaining unused amounts of targeted appropriations earmarked for municipal budgets in the adopted Law of the Republic of Lithuania on the Approval of Financial Indicators of the State Budget and Municipal Budgets for a specific year, also the funds allocated during the year to municipal budgets under relevant laws or resolutions of the Government of the Republic of Lithuania and other legal acts or used not for their purpose shall be repaid to the state budget by transferring them from the municipal treasury accounts to the accounts of the respective public authorities and institutions that had committed the appropriations and the latter shall repay the funds to the State Treasury account no later than by 10 January, unless the Law of the Republic of Lithuania on the Approval of Financial Indicators of the State Budget and Municipal Budgets for a specific year establishes otherwise.
47. The funds which are reserved, on the last working day of the year, in the bank account of an institution as an outstanding payment order to a particular payee (provided that the documents supporting the incurred costs are available) and which, on the first working day of the next year, will be transferred to the same payee in the same amount, shall be included in the used appropriations of the state or municipal budget of a specific year.
48. The Ministry of Finance shall draw up the state budget implementation report for the previous period (in ascending order) providing in it, on a monthly basis (no later than by 15 (fifteenth) day of the next month), according to the planned and actual data of the first day of each month by budget revenue type, and, on a quarterly basis (at the quarter end – by the last day of the next month) – also according to the functional classification of budget expenditure, and shall publish it on the internet.
49. Municipalities shall furnish the Ministry of Finance with the sets of budget implementation reports for the first quarter, six months, nine months and twelve months within the time limits set by the Minister of Finance. The Ministry of Finance shall draw up a summary annual set of reports on the implementation of municipal budgets and shall furnish it to the Government of the Republic of Lithuania.
 
CHAPTER VI
Support (MONETARY FUNDS) received by BUDGETARY INSTITUTIONS IN ACCORDANCE WITH THE LAW OF THE REPUBLIC OF LITHUANIA ON CHARITY AND SPONSORSHIP, DEPOSITS AND OTHER FUNDS OF BUDGETARY INSTITUTIONS
 
50. Budgetary institutions may use sponsorship (monetary funds) received according to the Law of the Republic of Lithuania on Charity and Sponsorship for the fulfilment of tasks and performance of functions of budgetary institutions.
51. The received sponsorship shall be accounted for in accordance with the Law of the Republic of Lithuania on Charity and Sponsorship and shall be used according to a separate cost estimate approved by the manager of a budgetary institution. The estimate shall be coordinated with the sponsor where the sponsorship agreement is concluded containing such a condition.
52. Deposits of budgetary institutions – funds which are kept in a temporary custody of such institutions and which resulting from certain circumstances or arrangements. Deposit funds shall be kept in a separate bank account and under respective circumstances shall be repaid to natural persons or organisations (hereinafter – depositors) who own them.
53. Budgetary institutions shall keep deposits for a limited period as follows:
53.1. funds to be paid back to natural persons – for three years after the time limit set in the conditions of repayment of such funds, and funds held in deposit accounts that had been taken by law enforcement bodies (the system of the interior, the prosecutor’s office and courts) from arrestees and other persons – for six months of the day on which the court order to repay the taken amounts of money to their owner is sent by registered mail;
53.2. funds to be paid back to budgetary institutions – by the end of the year;
53.3. funds to be paid back to other legal persons – for one year following the time limit set in the conditions of repayment of such funds.
54. If depositors fail to withdraw their funds in due time, budgetary institutions shall transfer them to the revenue of the respective budget.
55. Other funds of budgetary institutions shall include:
55.1. income received as a result of an insured event;
55.2. compensations received from local or foreign organisers of events for covering of the costs of participation in such events incurred in the previous budget year;
55.3. funds of international and foreign organisations allocated for compensation for the costs incurred in the previous budget year by such international and foreign organisations as a result of participation in programmes, projects and surveys organised by them;
55.4. fees of participants in competitions announced by budgetary institutions;
55.5. penalties;
55.6. funds received in accordance with the procedure laid down by legal acts for the maintenance of the particular beneficiaries – natural persons (social welfare allowances specified in the Law of the Republic of Lithuania on Benefits for Children);
55.7. funds received from another budgetary institution for the provided services;
55.8. other income received from legal and natural persons for covering of certain expenditure which is not provided for in the estimates of programmes of budgetary institutions and which has not been received as appropriations.
Other funds of budgetary institutions shall be used according to a separate cost estimate approved by the institution’s manager for the performance of functions of the institution.
56. Funds (excluding funds referred to in paragraphs 36 and 55 of the Rules) received to compensate for the state budget appropriations spent by the state budget appropriations manager in the previous budget year (except for the part of programmes which is funded from the revenue of budgetary institutions paid into the state budget).
 
CHAPTER VII
IMPLEMENTATION OF RESPONSIBILITIES AND RIGHTS OF APPROPRIATION MANAGERS SPECIFIED IN THE LAW OF THE REPUBLIC OF LITHUANIA ON THE BUDGET STRUCTURE
 
57. Where it is necessary to change the purpose of budget appropriations according to the classification of programme funding sources, state functional and economic classification, the state budget appropriation managers shall, in all cases, notify to the effect the Ministry of Finance via the state budget accounting and payment system, and municipal budget appropriation managers shall notify municipal administrations.
58. The state budget appropriation managers shall change the estimates of programmes by submitting to the Ministry of Finance the certificates of the form approved by the Minister of Finance on changed of the state budget appropriations, where such changes are made:
58.1. according to laws or resolutions of the Government of the Republic of Lithuania;
58.2. in order to change the allocation of appropriations by quarters;
58.3. when state budget appropriations are increased for the implementation of programmes as a result of additional revenue referred to in Article 2(16)(1) of the Law of the Republic of Lithuania on the Budget Structure received in the current year or not used in the previous year;
58.4. due to additional revenue contributed by a budgetary institution managed by the appropriations manager, a budgetary institution subordinate to the institution within the area of management of ministers that implements the programmes of the respective appropriations manager referred to in Article 2(16)(2) of the Law of the Republic of Lithuania on the Budget Structure received in the current year or not used in the previous year;
58.5. upon increase of state budget appropriations for acquisition of assets and for investment projects the funds, for which are to be earmarked in a state investment programme of a specific year, from appropriations for expenditure (provided there are no outstanding amounts of liabilities which already had to be paid before the application date in accordance with payment conditions specified in the agreements);
58.6. in order to change the allocation of appropriations between units of state functions;
58.7. in order to change the allocation of appropriations earmarked for the implementation of measures of the interinstitutional activity plan upon prior coordination of this issue with the coordinator of the implementation of the interinstitutional activity plan.
59. When the purpose of appropriations for expenditure according to economic classification is changed, the estimates of programmes may be respectively adjusted, but their adjustment shall not be mandatory. The total saved amount of approved appropriations for expenditure, in the first instance, shall be used to cover the amount of liabilities the maturity term of which has already expired.
60. The appropriation managers may, not earlier than seven working days before the end of the budget year, allocate funds for the covering of debts from the total saved amount of approved appropriations for expenditure (with the exception of the European Union financial support and other received international financial support), without changing the approved estimates of programmes irrespective of allocation of the appropriations by functions and programmes.
61. The appropriations manager, when allocating budget funds in accordance with Article 5(1)(1) of the Law of the Republic of Lithuania on the Budget Structure to another entity who is not a subordinate budgetary institution or a non-budgetary institution,  shall sign with such entity the agreement on the use of budget funds (excluding the cases specified in paragraph 62 of the Rules), which shall specify:
61.1. the amount of budget funds allocated to the entity and the appropriations manager’s programme according to which the funds are allocated;
61.2. the targeted purpose of the use of the budget funds;
61.3. criteria (at least one) of evaluation of the activity for the funding of which the budget funds are allocated;
61.4. planned detailed allocation of budget funds by economic purpose (classification) of expenditure, excluding the cases when works performed or services provided are paid for according to the rates or tariffs approved in accordance with the procedure laid down by legal acts;
61.5. reporting to the appropriations manager on the activity for the funding of which budget funds are allocated and on the fulfilment of its evaluation criteria;
61.6. reporting to the appropriations manager on the use of budget funds (indicating the economic purpose of expenditure) and submission, at the appropriations manager’s request, of the list of accounting records supporting the use of funds containing the data specified by the appropriations manager, or of the copies of such records;
61.7. that at the end of the year budget funds available in the accounts disposed by entities shall be paid back to the appropriations manager who had allocated the budget funds;
61.8. where appropriate, other provisions that help the appropriations manager to ensure the legality, cost-effectiveness, efficiency and productivity of the implementation of programmes and of the use of allocated appropriations.
62. The agreement on the use of budget funds shall not be signed when from the appropriations approved for the appropriations manager:
62.1. the funds of the reserve of the Government of the Republic of Lithuania are allocated;
62.2. the European Union financial support and other received international financial support funds are allocated, unless legal acts establish a different procedure for the allocation of such funds;
62.3.  a monetary compensation is allocated to the foundation designated by the Government of the Republic of Lithuania for disposal of compensations under the Law of the Republic of Lithuania on Good Will Compensation for the Immovable Property of Jewish Religious Communities;
62.4. the special targeted grants are transferred to the state budget;
62.5. the compensations of the global grant are transferred;
62.6. the funds are allocated in accordance with the procedure laid down by legal acts from the state budget to municipal budgets to compensate for revenue not received by municipalities for the last budget year or for expenditure incurred by municipalities in the current budget year;
62.7. the funds are allocated according to a different procedure of allocation of budget funds established by legal acts.
63. When organising the implementation of programmes funded from the state and municipal budgets, the appropriation managers shall have the right to purchase services and works from enterprises, institutions and organisations in accordance with the procedure laid down by the Law of the Republic of Lithuania on Public Procurement that are not attributed to the functions of the appropriations manager or budgetary institutions subordinate thereto. The appropriation managers shall make settlements with enterprises, institutions and organisations for the actually performed works and provided services from the appropriations approved for the appropriation managers.
 
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