Law Amending The Law On Public Finances

Original Language Title: Закон за изменение и допълнение на Закона за публичните финанси

Read the untranslated law here: http://parliament.bg/bg/laws/ID/28950/

Name of law
Law amending the Law on public finances




Name Bill
Bill amending the Law on public finances





Date of adoption
25/05/2016



Number / year Official Gazette
43/2016







DECREE № 165
Pursuant to Art. 98 pt. 4 of the Constitution of the Republic of Bulgaria
DECREE:
To be published in the "Official Gazette" Law amending the Law on public finances adopted by HLIІI National Assembly on May 25, 2016 || | Released in Sofia on June 2, 2016
President of the Republic: Rosen Plevneliev
stamped with the state seal.
Minister of Justice: Catherine Zaharieva

Law amending the Law on public finance (prom. SG. 15 of 2013 .; amend., SG. 95 of 2015)
§ 1. In art. 18 create par. 4-6:
"(4) The Council of Ministers approves classification of policy areas / functional areas and budgetary programs under par. 3. The classification can be determined and other indicators, which are elements of the structure of the budget in a program format.
(5) organizational or legislative changes affecting the activity of budget organizations, the Council of Ministers may make changes to the classification under par. 4.
(6) The draft regulations for approval of classification under par. 4, as well as its modification shall be prepared and submitted to the Cabinet by the Minister of Finance on the proposal of the respective primary budget. "
§ 2. In art. 23 be made the following amendments:
1. In para. 3 words "trigger automatic correction mechanisms set by the National Assembly" are replaced by "apply automatic correction mechanisms in accordance with the Law on Fiscal Council and the automatic correction mechanisms."
2. A new paragraph. 4:
"(4) significantly accepts any deviation from fiscal rule under par. 2, which is equal to or exceeds 0.5 percent of GDP per year or an average of two years. "
Third. Former para. 4 becomes para. 5.
§ 3. In art. 29, para. 4 finally put a comma and added "and other entities falling within the sector" government ".
§ 4. Article 35 is amended as follows:
"Art. 35. The Minister of Finance shall determine the detailed rules and deadlines for providing information about the status and movement of municipal debt, social security funds and other entities falling within the sector "government" and their assets in the form of debt instruments including their intentions to take on debt and guarantees issued by the municipalities. "
§ 5. In art. 36 new paragraph. 3:
"(3) The Ministry of Finance publishes monthly official information on debt and guarantees of" central government "."
§ 6. In art. 37, para. 1, p. 1, letter "b" finally put a comma and added "except for the collateral received funds under Art. 152, para. 5, 8 and 12, and the means of art. 156 and foreign agents. "
§ 7. In art. 51 para. 2 is amended as follows:
"(2) Budget relationships under par. 1 can not be changed under this law, based on another law or the Council of Ministers. "
§ 8. In art. 69, para. 1 pt. 2 finally added "according to the classification of art. 18, para. 4 ".
§ 9. In art. 72, para. 1, 'and update management strategy of government debt under the Law on public debt "shall be deleted.
§ 10. In art. 74, para. 1 after the word "budget" add "except for mayors of municipalities."
§ 11. A Art. 77a:
"Art. 77a. Annually by 31 October the Council of Ministers on a proposal from the Minister of Finance approves strategy for managing government debt under the government debt over the period of the medium-term budget forecast. "
§ 12. In art. 79, para. 7 after the word "year" insert "and tax laws."
§ 13. In art. 84 be made the following amendments:
1. Paragraph 2 is repealed.
2. Created al. 5 and 6:
"(5) The mayor of the municipality in the process of financial recovery sent the draft budget of the municipality for consultation by the Minister of Finance.
(6) Within the period under par. 4 the mayor presents the draft budget for public discussion from the local community and disclose the date of the discussion at least 7 days in advance on the website of the municipality and the local media. Public discussion is conducted in an order determined by the municipal council. Of proposals are drawn up, which shall be submitted to the Municipal Council with the final draft of the budget. "
§ 14. In art. 86 made the following amendments:
1. In para. 3 words "para. 5 "is replaced with" para. 6 '.

2. Paragraph 4 is amended as follows:
"(4) The law on the state budget can be determined limits for personnel costs to the budgets of first-level spending budget in the state budget."
Third. A new paragraph. 5:
"(5) The law on the state budget can be empowered with the Council of Ministers decree on implementation of the state budget to set limits for the personnel costs to the budgets of the respective spending budget except for the budgets of the National Assembly and the judiciary. "
4. Former para. 5 becomes para. 6.
§ 15. In art. 87 be made the following amendments:
1. In para. 1, 'costs are made in sizes no larger than the amount of expenditure for the same period of the previous year "are replaced by" carrying costs and providing transfers in an amount not greater than their size in the same period of the previous year to the extent of receipts, grants and donations "and the word" statutory "is deleted.
2. A new paragraph. 2:
"(2) In the cases under par. 1 Council of Ministers may assume debt to refinance outstanding debt to the amount of the annual payments on state debt, incurred until the beginning of the budget year. "
Third. Former para. 2 becomes para. 3 and it finally put a comma and added "in this period does not include the time during which no elected National Assembly."
4. Former para. 3 becomes para. 4 and is amended as follows:
"(4) In cases where the state budget is not adopted within the period under par. 3 National Assembly at the proposal of the Council of Ministers decided by extra time to collect revenue for incurring expenses and provide transfers. With regard to the assumption of debt shall apply accordingly par. 2. "
§ 16. In art. 92, para. 1 after the words "Council of Ministers" insert "at the proposal of the Minister of Finance."
§ 17. In art. 94 made the following amendments:
1. In para. 3:
a) in item. 1 number "5" is replaced by "15";
B) in item. 2 number "30" is replaced by "50".
2. A new paragraph. 5:
"(5) Upon examination of the municipal council of the Municipality budget in the process of financial recovery is discussed and the opinion of the Minister of Finance in the draft budget of the municipality."
Third. Former para. 5 and 6 become par. 6 and 7.
§ 18. In art. 99 create par. 4 and 5:
"(4) In the cases under par. 1 and 2, the Minister of Finance determines the amount of budgetary relations between the municipalities of the state budget on the basis of criteria and mechanisms within the approved annual budget law parameters.
(5) The mayor of the existing municipality under par. 1 Mayor / mayors of the newly formed / newly formed municipality / municipalities under par. 2 jointly submitted to the Minister of Finance necessary information on physical and value indicators of the municipalities within 14 days after the deadline set under par. 1 - 3. "
§ 19. In art. 103 new para. 4:
"(4) The Minister of Finance may extend the period for recovery of loans under par. 1 of municipalities for another year or to grant a new loan from the central budget to refinance outstanding in the period under par. 1 part of the loan on a reasoned proposal by the mayor and subject to the decision of the municipal council. "
§ 20. In art. 109 be made the following amendments:
1. In para. 1 after the word "approved" insert "the annual state budget law," and after the word "policies" insert "and budget plans."
2. In para. 7 the words "under par. 3 "are replaced by" paragraph. 1-3. "
§ 21. In art. 110 made the following amendments:
1. In para. 4 finally put a comma and added "including by changing their budgetary relations with the central budget."
2. In para. 10 words "under par. 1, 2, 4, 5 and 6 "is replaced by" under par. 1-6. "
§ 22. In art. 112 made the following supplements:
1. In para. 5 after the word "spending" insert "and ushers in art. 11, para. 9 ".
2. A par. 8:
"(8) In the cases under par. 2 and 3 respective primary budget in the state budget if appropriate, make changes in indicators of art. 86, para. 2 pt. 5 and 6, which shall notify the Minister of Finance. "
§ 23. In art. 113 be made the following amendments:
1. In para. 1 the words "para. 1-7 "is replaced with" para. 1, 2, 3, 5, 6 and 7 ".
2. A new paragraph. 7:
"(7) In the cases under par. 2, 3 and 6 respectively primary administrator of budget done and changes in indicators of art. 86, para. 2 pt. 5 and 6. "
third. Former para. 7 becomes para. 8 and her number "6" is replaced by "7".
§ 24. In art. 124, para. 5 'and par. 5 "is replaced by" and par. 6 '.
§ 25. A Chapter Eight "and" with art. 130a - 130l:
"Chapter Eight" and "
MUNICIPALITIES WITH FINANCIAL DIFFICULTIES Section
I

General Provisions Art. 130a. (1) The financial difficulties of municipalities for which there are three or more of the following conditions:

1. not comply with fiscal rules under Art. 32, para. 1 and 2;
2. available at year-end liabilities for costs of the municipal budget exceeded 15 percent of the average amount of expenses reported for the last four years; 3
. available at year-end commitments for expenditure on the municipal budget exceeded 50 percent of the average amount of expenses reported for the last four years;
4. available at year-end arrears on municipal budget exceed 5 per cent of that recorded for last year cost the municipality;
5. the balance of the municipal budget in the last three years is negative for each of the three years;
6. the average collection rate for property tax and tax on vehicles is below average collection of both tax to all municipalities reported last year.
(2) The Minister of Finance may decide to be assisted with temporary interest-free loan of art. 130g par. 1 municipalities with financial difficulties.
Art. 130b. (1) For municipalities with financial difficulties to open a procedure for financial recovery in order to achieve financial sustainability and stability of municipal finances.
(2) The procedure for financial recovery of the municipality shall be open for a period of one to three years.
(3) the procedure for financial recovery into account the interests of the local community.
Art. 130c. (1) The Ministry of Finance monitors the municipalities to assess the performance of art. 130a.
(2) In establishing the existence of three or more of the conditions under Art. 130a Minister of Finance shall notify the mayor to take action under Art. 130e, para. 2.
Art. 130d. (1) The Minister of Finance shall issue methodological guidelines and instructions on the application of Art. 130a para. 1, which are published on the website of the Ministry of Finance.
(2) Each quarter the website of the Ministry of Finance publishes information from reporting data to municipalities for their financial situation.
Section II
Initiation of a financial recovery
Art. 130e. (1) annually by March 10 the mayor assess for the presence of the conditions under Art. 130a para. 1 at the end of the previous year.
(2) Where the assessment under par. 1 is established that there are three or more of the conditions under Art. 130a para. 1, the mayor within 7 days notify the city council that the municipality is in financial difficulty and offers city council to be open procedure for financial recovery.
(3) Within 10 days of notification under par. 2 municipal council by resolution adopted by a majority of more than half of the total number of councilors:
1. initiate the procedure for financial recovery;
2. assigned to the mayor to prepare a recovery plan and hold a public discussion of the plan with the local community; 3
. set a deadline for drawing up the plan, which may not be longer than one month and sets order and timeframe for public discussion, which can not be shorter than 14 days.
(4) Within 7 days of conducting public debate Municipal Council shall determine the duration of the procedure of financial recovery and adopts plan for financial recovery.
(5) decisions under par. 3 and 4 Municipal Board may instruct the mayor to make a request to the Minister of Finance for financial support of the municipality in the form of temporary interest-free loan from the central budget for the implementation of the plan for financial recovery.
(6) The mayor regularly monitor the conditions of Art. 130a para. 1, must evaluate, analyze and forecast their amendment to the first half and the end of the current budget year, if necessary, sets deadlines and steps to take appropriate action.
Section III
plan for financial recovery of the municipality. Implementation of the plan
Art. 130f. (1) The plan for financial recovery includes:
1. a system of criteria and financial indicators set for monitoring in order to achieve financial sustainability and stability of municipal finances;
2. performance indicators to evaluate the achievement of targets on performance indicators, including measures to optimize the structure and number of staff and a timetable for their implementation; 3
. managerial, organizational, legal, financial, technical and other actions for implementation of the plan, including measures to improve the collection of local revenues;
4. assessment of the impact of the plan on the services provided;
5. other measures appropriate for the financial recovery of the municipality.
(2) The plan for financial recovery, the responsibilities of the mayor and the municipal council for the implementation of the measures contained therein and activities.

(3) In cases where the municipality has overdue obligations to the plan under par. 1 mandatory program applies for payment of arrears of the municipality, which includes:
1. measures for prioritization and cost optimization;
2. measures to enhance revenue collection; 3
. timetable for servicing arrears until paid in full.
(4) The plan for financial recovery, which provides for the use of temporary interest-free loan of art. 130g par. 1 is agreed in advance with the Minister of Finance during the period for public comment, determined by the municipal council. The Minister of Finance may give further guidance on the preparation and content of the plan.
(5) Since its adoption by the City Council plan under par. 4 sent to the Minister of Finance.
(6) The mayor quarterly published on the website of the municipality information on the implementation of the plan for financial recovery.
Section IV
temporary interest-free loan for implementation of the plan for financial recovery
Art. 130g. (1) The Minister of Finance may grant the expense of the central budget temporary interest-free loans for the purpose of implementing the plan for financial recovery of the municipalities whose financial recovery plans are consistent with the opinion of the Minister of Finance.
(2) The temporary interest-free loans under par. 1 granted under conditions determined by the Minister of Finance for a period of recovery, which can not be longer than the duration of the procedure for financial recovery set by the municipal council.
(3) For loans under par. 1, the provisions of Art. 105 and 106.
Art. 130z. (1) The mayor reported quarterly to the Minister of Finance for implementation of the plan for financial recovery, for which the loan under Art. 130g par. 1.
(2) If the trends of default targets for financial sustainability and stability of municipal finances and lasting improvement in the financial position of the municipality in the process of financial recovery municipal council only after prior consent of the Minister of Finance may decide to obtain interest-free loans, and decisions to take municipal debt by entering into loan agreements or issuing municipal securities and the issuance of municipal guarantees under conditions and procedures specified by law.
(3) The Minister of Finance expressed its opinion under par. 2 within 30 days of notification of the intention of the municipality to take on debt.
Art. 130i. In the cases of art. 130g par. 1 Ministry of Finance carries out monitoring on a quarterly basis for the implementation of the plan of art. 130f. In a departure from the objectives of the plan, the Minister of Finance may suspend the loan of art. 130g par. 1, as provided for delivery into separate tranches, upon presentation of written justification by the mayor of the reasons for this failure.
Art. 130k. (1) At the proposal of the Minister of Finance to the Council of Ministers of the municipalities may be granted additional subsidy from the central budget to repay the loans of art. 130g par. 1 when it is established that there is a steady tendency to improve the financial position of the municipality, as in the implementation of the plan of art. 130f are met:
1. reduction of arrears;
2. primary budget surplus for the last reporting period of the municipality, which is the positive difference between revenues and aid donations, spending and budgetary relations, without considering the cost of servicing the debt of the municipality; 3
. sustained increase in their municipal revenues, excluding these one-off;
4. increased collection of own revenues;
5. reduction of administrative costs, without taking into account costs a one-off character.
(2) The request for additional subsidy is made by the mayor to the Minister of Finance not earlier than six months after adoption of the plan for financial recovery.
(3) The request under par. 2 necessarily apply evidence of implementation of the plan for financial recovery and offers additional amount of subsidy. The Minister of Finance may determine additional requirements for information.
Section V
Early termination of the procedure for financial recovery of the municipality
Art. 130l. (1) At the suggestion of the mayor Municipal Board may terminate the procedure for financial recovery before the end of its term if the municipality went from a state of financial difficulty.
(2) Proposal for early termination of the procedure for financial recovery, which provides a plan for financial recovery with financial support to interest-free loan from the state budget is agreed in advance with the Minister of Finance. "
§ 26. In art. 140 is amended as follows:

1. Paragraph 1 shall be amended as follows:
"(1) The mayor shall prepare an annual report on the implementation of the budget indicators, which was adopted together with the report, and by 31 August of the following financial year, submit it for adoption by municipal Council. Where the Court of Auditors carry out a financial audit of the annual report of the municipality, the mayor submit for approval the audited accounts together with the audit opinion of the Court to certify the annual financial statements of the municipality. "
2. In para. 5 words "31 December" is replaced by "30 September".
§ 27. In art. 153, para. 7 after the words "under par. 1 "is added" and their spending budget included in the system for electronic budget payments "and a comma.
§ 28. created art. 173a and 173b:
"Art. 173a. Mayor of who does not fulfill his obligation under Art. 130e, para. 2 is punishable by a fine of 500 to 2,000 lev.
Art. 173b. For failing to provide information under Art. 35 guilty official shall be fined from 100 to 500 lev and for repeated violation of the offender shall be fined double the amount. "
§ 29. In art. 175 words "Art. 173 "are replaced by" Art. 173, 173a and 173b. "
§ 30. § 1 of the additional provisions be made the following amendments:
1. In item. 16 in the first sentence after the word "pension" insert "and treated as such payments."
2. In item. 22 in the first sentence after the word "pension" insert "and treated as such payments." 3
. In item. 27 after the word "contract" conjunction "and" is replaced with a comma after the word "acts" a comma and added "judgments and arbitral awards" and then the word "pension" insert "and assimilated payments ".
4. At p. 29 in the first sentence the words "public state and municipal debts" are replaced by "taxes, contributions, other contributions, fees."
5. In item. 39 is a second sentence: "For the purposes of cash performance and making changes in the respective budgets and accounts for EU funds restoration of received / given transfer is treated similarly payments representing a recovery of revenues, respectively reimbursement . "
§ 31. In the transitional and final provisions be made the following amendments:
1. In § 8, para. 1 the words "para. 2 and 5 "is replaced with" para. 2 and 4 ".
2. A § 20a:
"§ 20a. (1) The available funds in the accounts of art. 152, para. 1 can provide banks with claims on the debt of the Republic of Bulgaria, poet ratified contracts transferable loans with fixed interest rates between the Republic of Bulgaria as borrower and Deutsche Bank Aktsiengezeltshaft as lender and paying agent, signed on 4 November 2013
(2) Securing under par. 1 is based on a written agreement and have the effect of financial collateral agreement to provide pledge on receivables in favor of the Ministry of Finance. Banks secured by receivables under par. 1, free from any encumbrances and security and disposition of these claims is carried out only with the consent of the Ministry of Finance.
(3) The provisions of Art. 152, para. 9, 10 and 13 shall apply accordingly collateral under par. 1. "
Transitional and Final Provisions
§ 32. In 2016, the assessment of performance under Art. 130a is made based on the data from the reports of municipalities to December 31, 2015
§ 33. Within one month from the entry into force of this Act the Minister of Finance shall issue instructions Art. 130d, para. 1.
§ 34. In the Government Debt Act (prom. SG. 93 of 2002 .; amend., SG. 34 of 2005, No. 52 of 2007, pcs. 23 2009 n. 101 of 2010, No. 99 of 2011 pcs. 103 of 2012, pcs. 15 of 2013 and SG. 50 of 2015) is amended as follows: | || 1. In art. 16 para. 1 is amended as follows:
"(1) The Minister of Finance is developing a strategy for managing government debt over the period of the medium-term budget forecast to be approved by the Cabinet."
2. In art. 38 para. 2 is repealed.
§ 35. In the Law on Fiscal Council and the automatic correction mechanisms (SG. 29 of 2015) is amended as follows:
1. In art. 1 the words "automatic correction mechanisms under Art. 23, para. 3 of the Law on public finances "are replaced by" automatic correction mechanisms. "
2. In art. 6 para. 1, p. 7 the words "under Art. 23, para. 3 of the Law on public finances "are deleted. 3
. In art. 17, para. 1 the words "under Art. 23, para. 3 of the Law on public finances "are deleted.

§ 36. In the Law on Local Taxes and Charges (prom. SG. 117 of 1997 .; amend., SG. 71, 83, 105 and 153 in 1998, pcs. 103 of 1999 . No.. 34 and 102 in 2000, pcs. 109 of 2001, pcs. 28, 45, 56 and 119 of 2002, pcs. 84 and 112 of 2003, pcs. 6, 18 36, 70 and 106 of 2004, pcs. 87, 94, 100, 103 and 105 of 2005, pcs. 30, 36 and 105 of 2006, pcs. 55 and 110 of 2007, pcs. 70 and 105 of 2008, pcs. 12, 19, 41 and 95 of 2009, pcs. 98 2010 pcs. 19, 28, 31, 35 and 39 of 2011 .; Decision № 5 Constitutional Court of 2012 - SG. 30 of 2012 .; amend., SG. 53, 54 and 102 of 2012, pcs. 24, 30, 61 and 101 of 2013 pcs. 105 of 2014 ., No. 14, 35, 37, 79 and 95 of 2015 and SG. 32 of 2016) creates art. 129:
"Art. 129. (1) In default of art. 5a par. 1 and 2 guilty official shall be fined from 500 to 2,500 lev.
(2) For repeated violation under par. 1 fine ranging from 1,000 to 5,000 lev Re is the offense committed within one year from the entry into force of the penal provision by which the person has been punished for the same offense.
(3) The acts for establishing the offenses under par. 1 and 2 shall be issued by authorized by the Minister of Finance officials and the penalty shall be issued by the Minister of Finance.
(4) Establishment of violations, issuance, appeal and execution of penalty decrees shall follow the Law on Administrative Offences and Penalties. "
§ 37. In the Municipal Debt Act (prom. SG. 34 of 2005 .; amend. pcs. 105 of 2005, pcs. 30 and 37, 2006, issue. 80 of 2007, pcs. 93 and 110 of 2008, pcs. 99 2010 SG. 35, 93 and 99 of 2011, pcs. 45 of 2012, pcs. 15 of 2013 and SG. 61 of 2015) in art. 58 is amended as follows:
1. Paragraph 2 is repealed.
2. In para. 4 words "para. 1-3 "is replaced with" para. 1 and 3 ". 3
. In para. 5 'and 2 "are deleted.
§ 38. In the Law for the management of EU structural funds and investment funds (SG. 101 of 2015) the following amendments:
1. In art. 5 the par. 4:
"(4) The provision of Art. 153, para. 8 of the Public Finance Act applies to the person under par. 3, and other entities that are controlled by the state and by virtue of a statutory instrument entrusted such governance of the European Union and their banking services are provided by the Bulgarian National Bank. "
2. In art. 7, para. 4:
a) Section 3 shall be repealed;
B) pt. 4, after the words "determined by a statutory instrument rules" insert "a payment" and a comma. 3
. In art. 24:
a) a new para. 4:
"(4) The bodies under par. 1 can provide grants for major projects within the meaning of Art. 100 of Regulation (EU) № 1303/2013 year and before a decision on the major project under Art. 102 of the regulation based on the Council of Ministers. The decision of the Council of Ministers indicate the source of funding for the project in case of a negative decision on the major project. "
B) the previous paragraph. 4 becomes para. 5.
4. In art. 26, para. 3 finally added "and according to his powers under state aid."
5. In art. 48:
a) a new para. 3:
"(3) The head of the managing authority unilaterally terminate the administrative contract under Art. 24, para. 4 in case of a negative decision on the major project. "
B) the previous paragraph. 3 and 4 shall become par. 4 and 5.
6. In art. 61, para. 2 words "item. 3 "are replaced by" item. 4 ".
7. In art. 64 para. 2 is amended as follows:
"(2) If the beneficiary does not make a request for final payment within one month of completion of all project activities, the managing authority may make the official completion of the project based on tests carried out on place. "
8. In art. 68 word "acts" be replaced by "acts" and the words "item. 3 and 4 "are replaced by" item. 4 ".
9. Article 75 is amended as follows:
"Art. 75. (1) The financial corrections imposed on beneficiaries under the operational programs financed by the European Regional Development Fund, European Social Fund and the Cohesion Fund are borne by the beneficiaries.
(2) The financial correction is done through voluntary compliance by the beneficiary or next payment on the project, and where this is impracticable - through the exercise of rights given by the beneficiary collateral under Art. 61, para. 2, together with the interest due on arrears after 14-day deadline for voluntary execution of the operational programs financed by the European Regional Development Fund, European Social Fund and the Cohesion Fund or the 30-day deadline for CBC programs at external borders of the European Union in order and manner specified in the instrument of art. 7, para. 4 pt. 4. The court challenging the decision, which defined the financial correction does not stop payment.

(3) Where financial corrections set of beneficiaries - budget organizations under § 1, p. 5 of the Supplementary Provisions of the public finances are not reimbursed by the respective beneficiary under par. 2, they are recoverable from the respective budgets of first-level spending budget, authorizing budget under Art. 11, para. 9 of the Law on public finances or budget organizations under Art. 13 para. 4 of the same law, whose structure is the beneficiary, in the manner and form set out in normative act pursuant to Art. 7, para. 4, item. 4.
(4) For non-recovery under par. 2 and 3 financial corrections set of beneficiaries - budgetary organizations can apply the provisions of art. 106 of the Law on public finances. "
10. In art. 76 para. 2 is repealed.
11. In § 5 of the Supplementary Provisions:
a) in item. 3, 'the organization's bank accounts and "shall be deleted;
B) the item. 5:
"5. draft guidelines and / or other document setting out the conditions for application and conditions of implementation of approved projects before submitting them for approval, be agreed for compliance with applicable rules on state aid pursuant to Art. 26, para. 3. "
12. In § 8, para. 2 of the transitional and final provisions after the word "law" is added "and issued by the Minister of Finance guidelines for the payment of grants, verification and certification costs for the organization of the accounting process, recovery and write-off of irregular expenditure and the completion of the operational programs. "
§ 39. In the Law for the national accreditation of conformity assessment (prom. SG. 100 of 2005 .; amend. Pcs. 105 of 2005, pcs. 30 2006 pcs. 42 and 82 in 2009, pcs. 41 and 97 of 2010, pcs. 38 of 2012 and SG. 14 of 2015) is amended as follows:
1. In art. 6 para. 2 words "secondary authorizing officer to the Minister of Economy" shall be deleted.
2. In art. 7 par. 1 is amended as follows:
"(1) Body Management Agency Executive Director, who is a secondary administrator of budget to the minister of economy and in the performance of its activities shall be assisted by the Accreditation Council."
§ 40 . In the physical education and sports (prom. SG. 58 of 1996 .; Decision № 8 of the Constitutional Court from 1997 - SG. 53 of 1997 .; amend. pcs. 124 1998 . No.. 51 and 81, 1999, issue. 53 of 2000 .; corr. SG. 55 of 2000 .; amend., SG. 64 of 2000, pcs. 75 2002 .; decision № 6 of the Constitutional Court from 2002 - SG. 95 of 2002 .; amend. pcs. 120 of 2002, pcs. 96 2004 pcs. 88 and 103 of 2005, pcs. 30, 34, 36 and 80 of 2006, pcs. 41, 46 and 53 of 2007, pcs. 50 of 2008, pcs. 74 2009 n. 50 and 96 of 2010 pcs. 35 and 99 of 2011, pcs. 45, 87 and 102 of 2012, pcs. 15 and 68 of 2013, pcs. 21 and 66 of 2014 pcs. 14, 61, 79 and 101 of 2015) in art. 41a para. 1, the words "officer" is replaced by "budget".
§ 41. In the Law for Medicinal Products for Human Use (prom. SG. 31 of 2007 .; amend., SG. 19 of 2008 .; Decision № 5 of the Constitutional Court from 2008 - SG. 65 of 2008 .; amend., SG. 71 of 2008, pcs. 10, 23, 41, 88 and 102 of 2009, pcs. 59 and 98 in 2010, pcs. 9, 12 60 and 61 of 2011, pcs. 38, 60 and 102 of 2012, pcs. 15 of 2013, pcs. 1 and 18 of 2014 .; Decision № 1 of the Constitutional Court from 2015 - SG. 12 of 2015 .; amend., SG. 48 of 2015) in art. 258, para. 1, the words "officer" is replaced by "budget".
§ 42. In the Duty Free Trade Act (prom. SG. 105 of 2006 .; amend., SG. 52 of 2008) in art. 19, para. 2 pt. 5, the words "state budget" are replaced by "the state budget."
§ 43. In the Law of tax on insurance premiums (prom. SG. 86 of 2010 .; amend. Pcs. 105 of 2014 pcs. 102 of 2015) in art. 15, para. 2 and 3 the words "state budget" are replaced by "the state budget."
§ 44. In the Concessions Act (prom. SG. 36 of 2006 .; amend., SG. 53, 65 and 105 of 2006, pcs. 41, 59 and 109 of 2007 No.. 50, 67 and 102 of 2008, pcs. 47, 99 and 103 of 2009, pcs. 52 and 54 of 2010, pcs. 50 and 73 of 2011, pcs. 45 and 102 by 2012, pcs. 15, 24 and 66 of 2013, pcs. 98 and 107 in 2014, pcs. 14 of 2015 and SG. 13 of 2016) in art. 19, para. 1 p. 2 is amended as follows:
"2. Minister to whom the ministry, whose head is secondary administrator with budget and to whom the relevant object is allocated for governance. "

§ 45. In the Municipal Property Act (prom. SG. 44 of 1996 .; amend. Pcs. 104 of 1996, pcs. 55 1997 pcs. 22 and 93 1998 pcs. 23, 56, 64, 67, 69 and 96 of 1999, pcs. 26 2000 SG. 34 of 2001 pcs. 120 of 2002 pcs. 101 2004 pcs. 29, 30 and 36 of 2006, pcs. 59, 63 and 92 of 2007, pcs. 54, 70 and 100 of 2008, pcs. 10, 17, 19 and 41 2009 n. 87 of 2010, pcs. 15 and 19 in 2011, pcs. 45 and 91 in 2012, pcs. 15 2013 .; Decision № 6 of the Constitutional Court from 2013 - SG. 65 of 2013 .; amend., SG. 66 and 109 of 2013, pcs. 98 and 105 of 2014 and SG. 13 of 2016) in art. 52, para. 5 the word "municipal" is replaced by "Director of the municipal".
§ 46. In the Law on Internal Audit in the public sector (prom. SG. 27 of 2006 .; amend., SG. 64 and 102 in 2006, pcs. 43, 69, 71 and 110 2008, pcs. 42, 44, 78, 80, 82 and 99 of 2009, pcs. 54 of 2010, pcs. 8 and 98 in 2011, pcs. 50 of 2012, No. . 15 of 2013 pcs. 101 of 2015) is amended as follows:
1. In art. 13 para. 4 words "checks in secondary spending budget in which" are replaced by "inspections in organizations whose managers are secondary authorizing budgets to that."
2. In art. 14, para. 3, 'in which "are replaced by" at that. " 3
. In art. 40, para. 3 words "heads of" shall be deleted.
4. In art. 55, para. 2 words "heads of" shall be deleted.
§ 47. In the Civil Procedure Code (prom. SG. 59 of 2007 .; amend., SG. 50 of 2008 .; Decision № 3 of the Constitutional Court from 2008 - pcs. 63 2008 .; amend., SG. 69 of 2008, pcs. 12, 19, 32 and 42 of 2009 .; Decision № 4 of the Constitutional Court from 2009 - SG. 47 of 2009 .; amended. SG. 82 of 2009 n. 13 and 100 in 2010 .; Decision № 15 of the Constitutional Court from 2010 - pcs. 5 2011 .; amend., SG. 45, 49 and 99 of 2012 SG. 15 and 66 in 2013, pcs. 53 and 98 in 2014, pcs. 50 of 2015 and SG. 15 of 2016) in art. 27 para. 2 is amended as follows:
"(2) The legal capacity are public institutions whose leaders are spending budget. When the head of the state department is not spending budget, court proceedings are carried out by and against the exploitation of the superior institution whose leader is spending budget. "
§ 48. In the Medicinal Products Act (prom. SG. 46 2007 .; amend. pcs. 110 of 2008, pcs. 41 and 82 in 2009, pcs. 98 2010 pcs. 39 and 60 of 2011, pcs. 54 and 84 of 2012 SG. 14 and 38 of 2015 and SG. 14 of 2016) in art. 30a para. 1 everywhere the word "state" is replaced by "the state".
§ 49. In the Law on Local Government and Local Administration (Prom. SG. 77 of 1991 .; amend., SG. 24, 49 and 65 of 1995, pcs. 90 1996 No.. 122 of 1997, pcs. 33, 130 and 154 of 1998, pcs. 67 and 69 in 1999, pcs. 26 and 85 of 2000, pcs. 1, 2001, issue . 28, 45 and 119 of 2002, pcs. 69 2003 pcs. 19 and 34, 2005, issue. 30 and 69, 2006, issue. 61 and 63 of 2007, No. . 54 and 108 in 2008, pcs. 6, 14, 35, 42 and 44 of 2009, pcs. 15 and 97 of 2010, pcs. 9 and 32 in 2011 .; Decision № 4 of the Constitutional Court from 2011 - SG. 36 of 2011 .; amend., SG. 57 of 2011, No. 38 of 2012, No. 15 of 2013 and No.. 1, 19 and 53 of 2014 ) The following amendments and supplements:
1. In art. 34 new paragraph. 9:
"(9) If the term of art. 94, para. 2 of the Law on public finance chairman of the municipal council and the councilors are not paid remuneration for the period after the expiry of the relevant period to the adoption of the municipal budget. Due for this period wages paid after the municipal council adopted the municipal budget. "
2. In art. 52, para. 1 the word "Republican" is replaced by "the state". 3
. In art. 54, para. 2 word "Republican" is replaced by "the state".
§ 50. In the Law of certain rights of persons who have been presidents of the Republic of Bulgaria (prom. SG. 59 of 2003 .; amend., SG. 95 of 2006, pcs. 15 2013) in art. 2 para. 3 word "Republican" is replaced by "the state".
§ 51. In the Law for political and civil rehabilitation of repressed persons (prom. SG. 50 of 1991 .; amend., SG. 52 of 1994, No. 12 of 2004, No. . 29, 2005, issue. 30 and 81, 2006, issue. 60 of 2007, No. 26 of 2008 pcs. 103 of 2009 and SG. 62 of 2010) Art. 9, para. 2 word "Republican" is replaced by "the state".
§ 52. In the Law on Publicity of property of persons occupying high state and other positions (prom. SG. 38 of 2000 .; amend., SG. 28 and 74 of 2002, pcs. 8 of 2003, SG. 38 of 2004 pcs. 105 of 2005, pcs. 38 and 73, 2006, issue. 109 of 2007, pcs. 33, 69 and 94 of 2008 ., No. 93 of 2009 n. 18 and 62 of 2010, pcs. 38 of 2012, pcs. 30 and 71 of 2013 pcs. 12 and 17 of 2015) in Art . 8, para. 3 word "Republican" is replaced by "the state".

§ 53. In the Tourism Act (prom. SG. 30 of 2013 .; amend., SG. 68 and 109 of 2013, pcs. 40 of 2014, pcs. 9, 14 and 79 of 2015 and SG. 20 of 2016) in art. 59 para. 2 pt. 1 the word "Republican" is replaced by "the state".
§ 54. In the Law for the settlement of some labor and insurance rights of Bulgarian citizens (SG. 98 of 2008) is amended as follows:
1. In art. 2 para. 2 word "Republican" is replaced by "the state".
2. In art. 3, para. 3 word "Republican" is replaced by "the state". 3
. In art. 4 the word "Republican" is replaced by "the state".
§ 55. In the Law on Public Financial Inspection (prom. SG. 33 of 2006 .; amend., SG. 59 of 2006, pcs. 59, 64 and 86 of 2007, No. . 98 2008 pcs. 42 2009 n. 60 of 2011, No. 38 of 2012, No. 15 of 2013 pcs. 14 and 61 of 2015) in § 1, p. 1 of the supplementary provisions words "item. 4 "are replaced by" item. 5 ".
§ 56. In the Law of Condominium Management (prom. SG. 6 2009 .; amend., SG. 15 of 2010, pcs. 8 and 57 in 2011, pcs. 82 in 2012, pcs. 66 of 2013, pcs. 98 2014 SG. 26 of 2016) in § 4 of the transitional and final provisions, the words "officer" is replaced by "budgets" .
§ 57. In the Law for financial management and control in the public sector (prom. SG. 21 of 2006 .; amend., SG. 42 of 2009 n. 54 of 2010, No. . 98 of 2011 and SG. 15 of 2013) in § 1, p. 1 of the additional provision, the words "including budget revenues, loans, expenses and subsidies" shall be deleted.
The law was adopted by the 43rd National Assembly on May 25, 2016 and was affixed with the official seal of the National Assembly.
Chairman of the National Assembly Tsetska Tsacheva
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