The Saeima has adopted and the President promulgated the following laws: the law on budget and financial management to make the law on budget and financial management (Latvian Saeima and the Cabinet of Ministers rapporteur, 1994, no. 8; 1996; 1997, no. 24, no. 21; 1998, nr. 9; 1999, no. 24; 2001, nr. 1; 2002; 2003, 23, the No. 2, no. 2., 24; 2005, no. 3, no; 2007; 2008 , 1, 24 no; 2009, 13, 15, 20 no; Latvian journal, 2009, 200. no; 2010, 206.178. no; 2011, 103, 117, 184. No.) the following amendments: 1. Chapter I: off the term "financial statements" and its explanation;
to make the term ' directly financed from the budget "and the proprietors of the following explanation:" the budget funded directly from the merchant, the society and the Foundation: the company, society and Foundation, which according to the annual State budget Act appropriation from the budget of the artist receives a grant or mērķdotācij on a contractual basis or a legislative delegation on the agenda as a means to support public administration a specific task or a specific target (project or measure) implementation. "
2. Supplement article 3 first paragraph, after the words "municipal budgets" with the words "the State budget funded partly derived public person not budget-funded budgets and the budgets of the institutions".
3. Article 9: Supplement to article 13.1 part as follows: "(131) to the Minister of Finance has the right to be informed of the Parliament, make the following changes: 1) of appropriations between the ministries and other central public authorities to carry out the transfer annual State budget execution process, as well as the State budget transfers receivable from the municipal budget, the State budget funded partly derived public person and not the budget budget-funded institutions ' budgets;
2) national public institutions foreign financial assistance granted for the use of the resources and of this law article 27 calculated in accordance with the procedure laid down in foreign financial aid the current balance at the beginning of the financial year. ';
to make the 14th part of paragraph 1 by the following: "1) State budget revenue authorities on the charges and other revenues, as well as in article 27 of this law established the calculated revenue for paid services rendered and other revenue balance at beginning of the financial year;"; "
replace the 14th part of paragraph 2, the words "community" with the word "Union".
4. To make the title of chapter III as follows: "the medium-term budgetary framework law and the annual State budget act in the project (the budget bill in the package), submission and acceptance".
5. Express 16, 16.1 and 16.2 of the article as follows: "article 16. Responsibility for the medium-term budgetary framework law project and the annual State budget act in the project (the budget bill in the package) in the preparation of the Finance Minister is responsible for the medium-term budgetary framework law project, the annual State budget act in the project (the budget bill in the package) and the development of the explanatory notes.
16.1 article. Medium-term objectives and initiatives (1) the Minister of finance until 30 November of the current year shall be submitted to the Cabinet for the medium-term budgetary framework law project and the annual State budget act in the development of the project and the timetable for submission of the draft next year.
(2) If the relevant subsequent financial years according to the current medium-term budgetary framework law is projected features new policy initiatives, the ministries and other central public authorities submit the new policy initiatives in accordance with the medium-term budgetary framework law project and the annual State budget act in the development and submission of a project schedule.
(3) the ministries and other central public authorities draw up new policy initiatives based on the national development plan and the concept of national defence priorities and objectives.
(4) If the next financial years according to the current medium-term budgetary framework law is not projected features new policy initiatives, the ministries and other central public authorities the new policy initiatives do not submit.
16.2 article. Medium-term budgetary framework law (1) the Minister of finance each year: 1) in collaboration with the Minister of the economy and in consultation with the Bank of Latvia, the updated medium-term macroeconomic development forecasts;
2) draw up a medium-term budgetary framework the draft law in the next three financial years and submit it to the Cabinet in accordance with the medium-term budgetary framework law project and the annual State budget act in the development and submission of a project schedule.
(2) the medium-term budgetary framework law for each year of the period of the law specifies: 1) the medium-term budgetary objectives and priority directions of development of the national development plan and the National Defense concept and for the achievement of the priorities for implementation;
2) Government fiscal policy objectives;
3) forecasts gross domestic product;
4) Government budget revenue forecasts;
5) Government financial balances (the maximum deficit level or minimum surplus levels), expressed as a percentage of gross domestic product for the year in question;
6) maximum total public spending;
7) maximum permissible national budget the total level of expenditure for each Ministry and other central public authorities.
(3) the medium-term budgetary framework law explanation intermediate period includes: 1) analysis of the situation and the macroeconomic development scenario;
2) Government fiscal policy objectives of the measures to be implemented;
3) tax and non-tax revenue forecasts;
4) government debt medium-term trends.
(4) the cabinet shall be governed by the procedure for the determination of the maximum total government expenditure and maximum public spending the total volume of each Ministry and other central public authorities in the medium-term.
(5) developing medium-term budgetary framework, the draft law takes into account the following conditions: 1) the second subparagraph of article 6 and 7 above values with respect to the medium-term budgetary framework provided for in the draft law for the first year of its operation is defined in the scope in which they were defined for the previous period of the medium-term budgetary framework law concerning the second year of its operations, subject to the conditions of the sixth part;
2) of the second paragraph of this article 6 and 7 above values with respect to the medium-term budgetary framework provided for in the draft law the second year of its operation are determined by the previous period's medium-term budgetary framework law concerning the third year of its operations in certain values and taking into account the expected changes in the macroeconomic situation.
(6) in the fifth subparagraph of this article referred to in paragraph 1, the value is adjusted for the following positions: 1) changes in foreign financial assistance;
2) changes in editions that are covered by the revenue from fees and other revenue for themselves;
3) changes to national budgetary interest expenditure;
4) changes associated with the European Union's own resources;
5) changes the General expenditure due to urgent national social benefits and pension beneficiary contingent forecasts;
6) changes in the budget of the special editions in connection with the current social insurance services forecasts contingents, as well as the social insurance special budget increase in the volume of expenditure arising from the expected increase in social security contributions.
(7) in developing the medium-term budgetary framework the draft law or making amendments to the medium-term budgetary framework law, the Cabinet of Ministers of the common authorized representative of the Union of the municipalities of Latvia and talks about local interests relating to the Bill-related questions. The results of the negotiations presented in the form of a Protocol and adds to the Bill moving to the Saeima.
(8) the Cabinet of Ministers, in deciding on the medium-term budgetary framework law or the draft medium-term budgetary framework law amendments, the President of the Office shall be heard by the Supreme Court, the Constitutional Court, the Judicial Council, State control, the national electronic media Council, the Office of the Ombudsman, the public service Commission and the Prosecutor General's Office on the maximum public spending in the total volume of the authority concerned and to ensure that authorities and the grounds for the decision of the Cabinet of Ministers into the Cabinet minutes of the hearing added to the Bill, it moves to the Saeima.
(9) the Cabinet of medium-term budgetary framework the draft law provides that the previous medium-term budgetary framework of rules of law that apply to the second and third years of operation, it shall cease to apply to the next medium-term budget framework for the entry into force of the law.
(10) the Cabinet of medium-term budgetary framework the draft law to three years shall be submitted to the Parliament during the year to 30 April. "
6. Replace article 17, paragraph 1, second subparagraph, the words ' medium-term macroeconomic development and fiscal policy framework "with the words" the medium-term budgetary framework law ".

7. Express article 18, first subparagraph and 1.1 in the following wording: "(1) the ministries and other central public authorities, in accordance with the medium-term budgetary framework law project and the annual State budget act in the development of the project and the timetable for submission and submit the design to the National Ministry of finance budget request prepared pursuant to the request of the development budget.
(11) the ministries and other Central Government institutions developed the national budget requests to the medium-term budgetary framework law for the year for the maximum amount of expenditure in the State budget. The maximum total government spending in each Ministry and other central public authority may exceed only in the following cases: 1) if the additional expense will be covered by additional revenue or surplus from the previous financial year from fees and other revenue for themselves;
2) where the foreign financial assistance co-financed projects and activities will be covered by additional foreign earnings of financial assistance or the balance from the previous financial year;
3) if there have been unforeseen changes in the percentage of national budget expenditure;
4) if there are changes that are associated with the European Union's own resources;
5) if additional expenditure in the budget is related to the change of State social benefits and pension beneficiary contingent forecasts;
6) where the special budget is associated with changes in macroeconomic forecasts or social security recipient contingent forecasts, as well as the social insurance special budget increase in the volume of expenditure arising from the expected increase in social security contributions;
7 if one Ministry or) other central public authorities the maximum increase in the volume of expenditure will be covered by other ministries, other Central Government institutions or separate from the Ministry or other central public authorities ' budgets planned budgetary program maximum allowable expense reduction. "
8. Article 19: replace the second paragraph, the words "medium-term macroeconomic development and fiscal policy framework" with the words "of the medium-term budgetary framework law";
to supplement the first sentence of the third paragraph after the words "intended" with the words "the results to be achieved, the medium-term budgetary framework law the budget objectives and priority directions of development, as well as";
express the fifth and sixth the following: "(5) the State Chancellery of the President, the Supreme Court, the Constitutional Court, the State Audit, the national electronic media Council, the Ombudsman and the Office of the public service Commission the budget request to the annual budget law for the submission of the draft to the Cabinet without the consent of the applicant is not amenable to, subject to the condition that the budget request does not exceed the medium-term budgetary framework approved by law the maximum public spending in the total volume of the relevant authority and in the light of article 18 of this law in part 1.1. If the Cabinet amended budget request without the consent of the applicant, the decision shall indicate the grounds, as the reduction of funding will affect the legislation in certain of the activities of the authorities concerned.
(6) the land registry office, district (City) courts, regional courts and the prosecution authorities, the budget request to the annual budget law for the submission of the draft to the Cabinet without the consent of the applicant is not amenable to, subject to the condition that the budget request does not exceed the medium-term budgetary framework approved by law the maximum public spending in the total volume of the authority concerned, and in the light of article 18 of this law in part 1.1. If the Cabinet amended budget request without the consent of the applicant, the decision shall indicate the grounds, as the reduction of funding will affect the legislation in certain of the activities of the authorities concerned. Land Registry Office, district (City) courts and regional courts budget requests submitted by compile and transmit to the Ministry of finance, the Ministry of Justice, but the prosecution authorities, the budget requests submitted and passed the General Prosecutor's Office. "
9. To supplement the law with article 19.2 as follows: "article 19.2. The loan included in the annual State budget act in the order in which the ministries and other Central Government institutions include the annual State budget act in the draft loan requests shall be determined by the Cabinet of Ministers. "
10. Article 20: replace the title and the text, the words "public law" (fold) with the words "annual State budget law" (fold);
make the third paragraph as follows: "(3) the Minister of Finance shall submit the Cabinet's annual State budget law project (budget package) and its explanations.";
Express 4.1 part as follows: "Cabinet of Ministers (41) listen to the President's Office, the Supreme Court, the Constitutional Court, the Judicial Council, State control, the national electronic media Council, the Office of the Ombudsman, the public service Commission and the Prosecutor General's Office on the draft budget of the bodies concerned, providing the point of view of those bodies and the rationale of the decision of the Cabinet of Ministers into the Cabinet minutes. ';
turn off the sixth.
11. Article 21: make the first paragraph by the following: "(1) the cabinet up to the year's October 1 shall submit to the Parliament the annual State budget act in the project (budget package) the following financial year, proposals for amendments to the law to meet budget requests and annual State budget law project (budget package) explanations.";
replace the second paragraph, the words "public law" (fold) with the words "annual State budget law" (fold);
to make the second part of paragraph 17 the following: "17) for information on the Office of the President, the Supreme Court, the Constitutional Court, the Judicial Council, State control, the national electronic media Council, the Office of the Ombudsman, the public service Commission and the Prosecutor General's Office, in writing, of the views about the budget of the institutions, article 16.2 of this law in the eighth and article 20 of part 4.1 of the Cabinet meeting, and in accordance with the law" on judicial power "procedures of the Justice Council provided views If the Cabinet is presented; "
to complement the second paragraph with the following paragraph 18: "18) for information on the annual national budget law's compliance with the year's medium-term budgetary framework law this law contained in the second paragraph of article 16.2 4., 5., 6., 7. the values referred to in paragraph 1. ';
off in the third paragraph, the words "and the medium-term macroeconomic development and fiscal policy framework";
replace the fifth part in the introductory part, the words "the State budget law" with the words "annual State budget law";
adding to the fifth subparagraph of paragraph 9, after the words "the Office of the Ombudsman" with the words "as well as the public service Commission of adjustment".
12. in article 22: replace the first, second, third and fourth paragraph, the words "public law" (fold) with the words "annual State budget law" (fold);
turn off the fifth.
13. Article 27: make the first paragraph by the following: "(1) State budget appropriations and the authority to carry out expenditure from the State budget and the general budget of the State open government special budget accounts only. The national budgetary authorities of the funds deposited in the account shall be opened only for the Treasury. Budget-funded institutions not open current accounts only. The State budget funds and expenditure financed from them for the purpose of budget-funded institutions except national budgetary institutions, opens current accounts only Treasury, if other law does not provide otherwise. State budget expenditure repayment of State budget-funded institutions except national budgetary authorities, credit institutions may receive account. ";
make the second paragraph, the second sentence as follows: "special budget account, opened a donation and gift accounting, funds deposited in the account and the account is closed under budget-funded institutions application.";
Express 2.3 part as follows: "(23) at the end of the year special budget accounts, opened a donation and gift accounting, funds deposited in the accounts and current accounts balance remains in the budget-financed institutions, and it may be used next year to finance expenditure, where the law provides otherwise. ';
to make a fifth by the following:

"(5) the cabinet shall determine the types of payment services and the order in which the State Treasury shall ensure the provision of budget-financed institutions, local authorities, the budget does not fund authorities, bailiffs and sworn to a corporation in which the State or local government invested capital."
to supplement the article with the sixth part as follows: "(6) the order in which the Treasury supports the electronic exchange of information with institutions financed by the budget, not the budget financed by local governments, authorities, ports and port authorities, sworn bailiff for the Auditors, sworn or certified auditor commercial companies, corporations that invested in the State or local Government of the capital, as well as persons who do not have an account operator, but have received an account operator permission to receive the information, shall be determined by the Cabinet of Ministers."
14. Express article 28.2 as follows: "article 28.2. Report on the findings pertaining to the expenditure policy of the European Union, the European Community initiative, pre-accession funds and assistance within the framework of the transitional period (1) ministries, which provides the functions of the managing authority or national officers duties until 1 March of the current year shall be submitted by the European Union on the protection of the financial interests of the Coordination Council, a summary of the findings in the previous year, according to the expenditure not to administer the European Union policy instruments The European Community initiative, pre-accession funds and transitional assistance.
(2) the Ministry of Finance within two months after the reconciliation with the European Union's financial interests in the Coordination Council to submit to the Cabinet a report on the findings of information irrelevant to the expenditure policy of the European Union, the European Community initiative, pre-accession funds and assistance within the framework of the transitional period. "
15. off the fourth part of article 29.
16. Article 30 of the Present fourth paragraph as follows: "(4) the cabinet shall determine the procedures and the extent to which ministries and other central public authorities, as well as the municipal assembles them Corporation financial reports and financial information that State and local governments are the shareholders, and the order in which the corresponding financial statements and financial information submitted to the public Treasury."
17. Add to article 30.1 of the third paragraph as follows: "(3) in the first and second part of the above informational messages are posted on the Ministry's website on the internet."
18. Article 31: make first and second subparagraph by the following: "(1) the cabinet shall submit to Parliament an annual report on the financial state of the implementation of the budget and the budgets of the local authorities, together with the opinion of the State Audit to review the year in the current financial year following 15 October.
(2) the cabinet shall determine the procedures and the extent to which the Ministry of finance prepares a report of the financial year, including a Ministry of finance report on the review of the financial year, the consolidated accounting balance sheet of the country and its attachments, an overview of the consolidated general budget execution and its annexes and the review of the consolidated debt of the country and its annex. ";
turn off the fourth.
19. Article 32: Supplement to article 1.1 part as follows: "(11) the State shall submit to the Minister of finance control opinion on the annual accounts of the financial year following the reporting of the current financial year September 15.";
make the second paragraph as follows: "(2) the Minister of Finance shall submit to the Cabinet a report of the financial year, together with the opinion of the State Audit to review the year following the current financial year October 1."
20. Supplement article 33 in the first part of the sentence the following wording: "to the money that is in the budget the Treasury accounts, cannot draw, and these accounts are not attachable."
21. the express article 34 the first part as follows: "(1) the Minister of finance money management may invest in the Treasury accounts of the budget funds to fixed-income securities or deposit in the form of eliminating such investments to ensure the implementation of the budget, as well as to use money management within financial derivatives, including such derivative financial instruments, providing financial support, including the guarantee deposit acceptance or deployment. Investments in deposits, fixed-income securities or other assets in the form of this law in the first part of article 8.1 of the objectives set for the implementation of the Finance Minister is empowered to make only in accordance with the Cabinet decision. "
22. Article 35 of the Present fifth paragraph 2 by the following: "2) in a separate decision of the Parliament has agreed to the release of the securities or the request for the issue of funds."
23. Make the article 36 of the sixth part of paragraph 2 as follows: "2) in a separate decision of the Parliament has agreed to provide a loan for the country."
24. Article 37 of the Present sixth paragraph 2 by the following: "2) in a separate decision of the Parliament has agreed to the provision of guarantee."
25. The transitional provisions: replace paragraph 37 in the numbers and the words "31 December 2011" with numbers and the words "31 December 2012";
transitional provisions be supplemented with 58, 59, 60, 61, 62 and 63 by the following: "58. This law the fourth paragraph of article 16.2 the provisions referred to in the Cabinet of Ministers issued up to 2012 October 1. Up to the date of entry into force of the relevant provisions, but no longer than up to 2012 October 1 is applicable to the Cabinet of Ministers of 20 March 2007 No. 198 of the regulations "regulations on the maximum levels of public spending and the total maximum permissible national budget expenditure the total amount for each Ministry and other central public authorities the methodology for determining medium-term", in so far as they do not conflict with this Act.
59. Article 30 of this law, the fourth paragraph of those provisions, the Cabinet of Ministers issued up to 2012 October 1. Up to the date of entry into force of the relevant provisions, but no longer than up to 2012 October 1 is applicable to the Cabinet of Ministers of 21 March 2000 No 111 of the rules "rules for the Ministry and the central State institutions under the control of the company (the company) financial statements and financial information" to the extent they do not conflict with this Act.
60. Ministry by 2012. February 1, article 18.7 of the Act provides for the enforcement of part three concerning the information also reports that were submitted to the Cabinet on 1 September 2011 and the 2011 December 30.
61. Article 27 of the Act, article 19.2 of the fifth and sixth and the second paragraph of article 31, the provisions referred to in the Cabinet of Ministers issued up to June 1, 2012.
62. The medium-term budgetary framework law in 2013-2015 project submitted to the Saeima, the Cabinet of Ministers, together with the law on State budget for 2007-2013 (budget bill in the package). This law, in the third paragraph of article 16.2, these explanations are medium-term budgetary framework law 2013-2015 submitted.
63. The amendments to this law, 16.2, 17, 18 and article 19, in so far as they affect the maximum amount of expenditure and the budget request association with the medium-term budgetary framework law, applicable from 1 January 2013. "
The law shall enter into force on January 1, 2012.
The law adopted by the Parliament in 2011 on 15 December.
The President a. Smith in 2011 December 29.