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, nr. 178.) the following amendments: 1. Replace the words "the whole law State or municipality budget financed partly derived public persons" (fold) with the words "State budget financed partly derived public persons" (fold).
2. Add to chapter I the term "special budget" explanation with the words "or other specific budget".
3. Put article 5 the twelfth part as follows: "(12) the cabinet shall determine any planned and accounted for revenue from the national budget of the institutions charged with the provision of those services and the associated costs, as well as paid service pricing methodology of determination."
4. in article 8: make the first part of paragraph 3 as follows: "3) loans from the State budget or other specific budget and repay the State budget or other special budget;"
to supplement the first part with a 3.1 point as follows: "31) the social insurance special budget deficit non-interest-bearing borrowings used to finance from other social insurance special budget balance;"
5. Supplement article 9 the third paragraph with the words "or other specific budget".
6. Replace article 14, in the third paragraph, the words "regional development and local government Ministry to" with the words "the protection of the environment and regional development Ministry".
7. Replace 16.1 in the first paragraph, the words "regional development and Municipal Affairs Ministry" with the words "the protection of the environment and regional development Ministry" '.
8. Supplement article 19 the fifth subparagraph following the words "State control" with the words "national electronic media Council".
9. Supplement article 25 a quarter with the words "or other specific budget".
10. Make the article 29 the fourth paragraph as follows: "(4) the Government authorities of the State budget in part derived public persons and institutions financed by the budget does not provide a registration obligation Cabinet."
11. Article 30: supplement the first sentence of the third paragraph with the words "in accordance with the law on annual accounts procedures";
to supplement the article with the tenth and the eleventh subparagraph by the following: "(10) the budgetary authority, partly from the State budget financed derived public persons and institutions funded by the budget of its operations in the beginning prepare operation financial reporting. Authority by reorganizing or termination of its operation, prepare a closing report of the institution. Operation and transaction closing statement prepared and submitted in accordance with the procedures set out in the law on annual accounts.
(11) by reorganizing, and terminating a Ministry or central public authorities action, specific legislation, the institution responsible shall provide appropriate operating closing accounts of the State Treasury and State control within three months from the relevant ministries or other central public authorities the reorganisation or winding-up date. "
12. Express 30.1 article as follows: "article 30.1. Informational messages (1) cabinet ministries and other institutions on the State of shareholders appointed a Cabinet until the current year December 30, submitted to the Cabinet a report on national information Corporation, including the crucial impact on existing subsidiary, if any, as well as about the Corporation that in the next financial year for the implementation of the basic State is scheduled to grant a State budget subsidies or grants. Informative reports shall include the following: 1) corporations financial indicators planned for next year, including information on the expected profitability, including capital returns;
2) corporations projected operating results and planned performance indicators;
3) information on the Corporation's development and direction of investment attraction;
4) other information about planned state capital and State implementation of basic subsidies or grants.
(2) the ministries and other institutions on the State of shareholders appointed a Cabinet until the current year 1 September submitted to the Cabinet a report on national information Corporation, including the crucial impact on existing subsidiary, if any, as well as for those enterprises, which in the previous financial year for the implementation of State functions were assigned to the State budget subsidies or grants. Informative reports shall include the following: 1) the Corporation shall review the annual financial indicators, including information on profitability, including capital returns;
2) capital companies achieved fruitful results and the performance indicators;
3) other information about the national capital and national implementation of basic subsidies or grants. "
13. Express article 31, third paragraph as follows: "(3) the State revenue service to review the year following the financial year 1 November prepares information for State and local taxes and levies, tax debts, as well as the amount received, which created the taxpayer statutory tax relief as a result of the application, and submit this information for publication in the Ministry of finance in its homepage on the internet."
14. Add to article 34, the first paragraph with the words "also such derivative financial instruments, which provide financial security, including guarantees of acceptance or deployment of deposit".
15. off the sixth article 35.
16. Article 36: Add to the first paragraph, after the words "financial derivatives" with the words "the financial derivatives, providing financial support, including a guarantee deposit or placement";
make the first part of paragraph 6 by the following:

"6) loans by the State local government budget and financial management, as well as the financial stabilisation process, the State social insurance special budget to cover investments, the business support programme for implementation of the European Union co-financed projects and the implementation of measures, foreign financial assistance for the implementation of the projects funded, the purchase of fuel, as well as the loan and the repayment list.";
make the third paragraph as follows: "(3) the public budget for the special bailiff budget can take a loan if the loan on the date of the award of the specific budget balance is invested in deposits in the form of a Treasury and it is taken: 1) short term financial management, ensuring repayment within the financial year in which it was derived;
2) in the long term, the State social insurance special budget expenditure. ';
Add to article 3.1 and 3.2 part as follows: "(31) short term loan repayment of financial management in the financial year in which the loan was taken. A short-term loan is repayable for the purchase of fuel for one calendar year from the date of conclusion of the contract of loan.
(32) loans can be issued within a period of three years from the day of conclusion of the contract. ";
Add to article 5.2 part as follows: "(52) municipalities, to ensure that the law" on State and municipal property privatisation "of objects specified measures, has the right to issue loans from income from privatisation of municipal property objects.";
replace the seventh part number and the words "article 8" with a number and the word "the" in article 8.1.
17. Express 45. the third paragraph of article as follows: "(3) of the amount owed to the municipality from the personal income tax, or from financial cohesion fund grants the Treasury has the right to withhold amounts and in such cases amounting to: 1) if the municipality does not provide the loan agreements, the obligations in good time, the unpaid amount in a timely manner;
2) if the municipality does not provide public use of the loan under the loan agreement for the purpose laid down by order of the Minister of finance does not suit the purpose laid down in the contract, the loan amount used. "
18. transitional provisions: to replace in paragraph 17, the words "and the 2010 December 31" with numbers and words "2011 April 1";
Replace paragraph 37, the number and the word "2010" with a number and the word "2011";
turn off paragraph 37, the words "and the sixth";
Replace paragraph 49, the number and the word "2011" with a number and the word "2012";
transitional provisions be supplemented with 54 and 55 as follows: "54. This law, article 18.7 referred to in the second paragraph of information report 2011 on 2011 first half performance, including the preliminary report also details about the 2011 plan.
55. The amendments to chapter I of this law, the term "special budget", article 8, paragraph 3, first subparagraph, article 9 and 25 in addition with other special budgets, as well as article 8 of the first paragraph of point 3.1 shall enter into force on January 1, 2012. "
The law shall enter into force on January 1, 2011.
The Parliament adopted the law on 20 December 2010.
President Valdis Zatlers in Riga of 2010 December 30.