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.) the following amendments: 1. Chapter I: replace the term "Appropriations" in the explanation of delay, the word "quarter" with the word "month";
replace the term "reduction" explanation of appropriations, the word "quarter" with the word "months";
to complement the chapter after the term "budget-funded institutions" with the term "budget does not fund agencies" and the explanation by the following: "budget funded institutions, a cabinet member of the subordinated direct public administration institutions, which perform a specific government functions or tasks and in full, except in the cases provided for in the Act, is financed from the proceeds of the fee for other services and the same revenue, gifts, donations and foreign financial assistance."
turn off the use of the term "budgetary authority" after the words "explanation as well as the words" national "or";
to make the term "consolidated" and its explanation of the general budget by the following: "consolidated budget, national budget, the national special budget, local budget, local budget, from special State or local government partly financed the public person derived budget and budget institutions funded budget amount, less the transfer.";
turn off the term "continuous appropriation" and its explanation.
2. Supplement article 2, second paragraph, after the word "authorities" with the words "and the budget does not fund the institutions".
3. turn off the third paragraph of article 3, the words "the State budget and municipal budget summary".
4. To supplement the law with article 6.1 as follows: "article 6.1. The budget does not fund the budgets of the institutions (1) budget funded institutions make up the revenue authorities, revenue for the fees and other revenue, gifts and donations, as well as foreign financial help.
(2) If, with the adoption of the law or the decision of the Cabinet of Ministers, the budget does not Fund Authority is a specific task of Government, which are not intended to finance the cost of revenue for services or other own revenue, such a task for the enforcement of the budget not financed by the authority according to the annual State budget law may receive a grant from the general revenue.
(3) budget funded institutions may participate policy instruments of the European Union and other foreign financial assistance projects without public co-financing.
(4) the budget of the authority may be funded to undertake a long-term commitment if this commitment is matched by the Ministry (supervisory body). Long-term commitment period may not exceed 10 years, and the maximum amount of long-term liabilities that fall due during the financial year in question, does not exceed 20 percent of the planned budget was funded during the financial year of the Authority's revenue.
(5) the budget does not fund the interinstitutional balance in the year can be used next year to finance spending. "
5. in article 9: turn off the fifth, sixth, seventh, eighth, ninth, tenth, eleventh and twelfth;
to supplement the article with the thirteenth, fourteenth and fifteenth part as follows: "(13) to the Minister of Finance has the right to set the agenda of the Cabinet, telling Parliament, do the following: 1) reallocation of appropriations for the Ministry or other central State administration in the annual State budget act in the framework of the appropriations between programs, subprograms, and expense code for economic categories. Annual State budget law includes conditions that the Finance Minister observed, deciding on the reallocation of appropriations;
in a separate budget 2) from the planned appropriations in the programme retained for funding the European Union policy instruments and other foreign financial assistance for the implementation of projects and activities that are planned for ministries or other Central Government institutions budget, to the ministries and other central public authorities, as well as appropriations of ministries and other central public authorities policy instrument of the European Union and other foreign financial aid projects and the implementation of measures to a single programme in the budget where are planned appropriations funding for the whole European Union policy instruments and other foreign financial assistance for the implementation of projects and activities.
(14) the Minister of Finance has the right to increase the annual State budget of appropriations Act, if the parliamentary budget and financial (tax) the Commission shall, within five days of receipt of the relevant information has been reviewed by them and not objected to an increase in the appropriations for the following purposes only: 1) State budget revenue authorities paid services rendered and other revenue, foreign financial assistance, the annual State budget execution process in the transfer as well as article 27 of this law in accordance with the procedure laid down in the calculated revenue balance at beginning of the financial year;
2) European Community own resources for capacity building and settlement with the European Union;
the International Court and 3) Constitutional Court judgment;
4) public debt to discharge liabilities;
5) European Union policy instruments and other foreign financial aid projects and measures;
6) the statutory social insurance special budget to cover;
7) the statutory guarantee claims for the payment of the deposit guarantee fund for the missing funds.
(15) the Minister of Finance has the right to make the reallocation of appropriations between the ministries and other central public authorities, including the redistribution of functions or structural reforms where there are adopted the decision of Cabinet of Ministers and the Saeima legal order has agreed to such a redistribution. "
6. turn off the third paragraph of article 9.1.
7. Express article 12 first and second subparagraph by the following: "(1) funds for contingencies and non particularly important measures determined in the annual State budget act in the budget in a separate" contingencies "that planned separately from the Ministry or other central public authorities ' budgets.
(2) the order in which the ministries, other Central Government institutions and local authorities draw up a separate programme budget funds for contingencies "for a feature request, this request for arbitration proceedings, the criteria for allocation of funds, the funds, accounting, control and reporting procedures, as well as the special conditions governing local government cabinet."
8. Make a second article 14 and the third subparagraph by the following: "(2) the ministries and other central public authorities a month after the annual State budget act in the tender shall be published in the national budget they approved resources to cover the expenses and costs, as well as explanations in its homepage on the internet. The municipal budget should be available to the public in each respective municipality.
(3) to inform the public of the institution's operational objectives and results, as well as of the national budget allocated to the use of funds in the previous year, the ministries and other central public authorities, all their subordinated institutions financed by the budget, not the budget-funded institutions and the local authorities to review the year following July 1, prepare an annual public report, and one month of preparation publish them on your website in the internet. The municipality's annual public report shall be submitted to the regional development and local government Ministry for publication in its homepage on the internet. The municipality's annual public report should be available to the public in each respective municipality. The Cabinet of Ministers shall determine the annual public report content and preparation. "
9. Supplement article 16.1 of the fourth subparagraph by the following: "(4) where the relevant subsequent financial years is not expected features new policy initiatives, is designed in the first part of the legislative proposal for the medium-term budgetary objectives and the priority development directions of the next three financial years."
10. off 16.2 the second paragraph of article 5.
11. To supplement the law with article 19.1 the following: ' article 19.1. On behalf of the State guarantee provided for inclusion in the annual State budget bill in the order in which the ministries and other Central Government institutions include the annual national budget bill requests on behalf of the State rendered guarantees, established by the Cabinet of Ministers. "
12. Article 21, second paragraph: turn off paragraph 11, the words "including the draft State budget and local budgets draft summary forecasts";
Add to part with 16 points as follows:

"16) for information on the Ministry of subordinated to the State budget funded partly derived public persons and institutions funded budget."
13. Article 25: adding to article 1.1 part as follows: "(11) the procedure, how to balance the State budget, as well as the order in which payments received shall be established as the State budget, and online payment services for payments to the State budget shall be determined by the Cabinet of Ministers."
to supplement the article with the sixth part as follows: "(6) the ministries and other central public authorities ensure that revenue on stamp duties and other non-tax revenue from State institutions activities are credited to the general revenue accounts in the annual State budget act in the future."
14. Article 27: put the name of the article as follows: "account opening, closing and execution of payments";
to supplement the first sentence with the following: "budget funded institutions not open current accounts only Treasury.";
replace the words "in part 2.1 open the General" with the word "open";
to make the fourth subparagraph by the following: "(4) the municipality and the State budget funded partly derived public persons as well as companies in which the State or the local government invested capital may open accounts in the Treasury."
to supplement the article with a fifth by the following: "(5) the order in which the budget-funded institutions, local authorities, not the budget-funded institutions as well as corporations that invested in State or local Government of the capital, open and use accounts for the Treasury, as well as submit payments and Treasury what to do, set by the Cabinet of Ministers."
15. To supplement the law with article 28.2 of the following: ' article 28.2. Report on the improper 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 responsible executive duties until the current year, and 1 March and 1 September the European protection of the financial interests of the Community Coordination Council summary of the previous half year not corresponding to the expenditure of EU policy instruments The European Community initiative, pre-accession funds and transitional assistance, which they administer.
(2) the Ministry of Finance within two months after the reconciliation with the European protection of the financial interests of the Community Coordination Council to submit to the Cabinet a report on the information 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, together with the European protection of the financial interests of the Community Coordination Council opinion. "
16. Article 29: Add to the third paragraph after the words "derived public persons" with the words "and the budget not financed by the authorities";
to supplement the article with the fourth paragraph as follows: "(4) the budget authority from the State or local government partly financed derived public persons and institutions financed by the budget does not provide a registration obligation set by cabinet order and volume."
17. Article 30: make the first paragraph by the following: "(1) the budget authority from the State or local government partly financed derived public persons and not financed by the budget authority shall prepare and submit an annual report to the Cabinet in the order and volume. ';
to turn off the second part;
make the third paragraph as follows: "(3) the ministries and other central public authorities, as well as the municipality of consolidated annual accounts submitted to the Treasury until the year following the financial year to May 1. Ministries and other Central Government institutions annual report national control is added to the opinion on the annual report for accuracy. The municipality's annual report shall be accompanied by a sworn auditor's report. State control annual report shall be accompanied by a sworn auditor certified auditor or company message. ";
expressions of the sixth, seventh, eighth and ninth subparagraph as follows: "(6) the budget authority from the State or local government partly financed derived public persons and a budget funded institutions shall prepare and submit to the Treasury monthly report of the Cabinet of Ministers in the order and volume.
(7) the budgetary authority of the State or local government partly financed derived public persons and a budget funded institutions prepare and submit quarterly reports to the Treasury in the Cabinet in the order and volume.
(8) the ministries and other central public authorities, as well as local consolidated monthly and quarterly report submitted to Treasury within the time limit set by the Cabinet of Ministers.
(9) the ministries and other central public authorities submit to the Treasury on the consolidated accounts of subordinated to the State budget funded partly derived public persons and institutions funded budget. "
18. To supplement the law with article 30.1 of the following: ' article 30.1. Informational messages to the Cabinet of Ministers (1) ministries and other Central Government institutions which are holders of the shares until the current year December 30, the Cabinet submitted the informative message for next year projected financial indicators, expected results and performance indicators of the State budget subsidies and grants, which are awarded to the Corporation, which invested public capital.
(2) the ministries and other Central Government institutions which are holders of the shares until the current year 1 September submitted to Cabinet information report for the year under review the financial performance, results achieved and performance indicators of the State budget subsidies and grants, which are awarded to a capital company, which invested public capital. "
19. Make 31. the second paragraph of article 8 paragraph by the following: ' 81) from the State budget in part of a derivative of a public person and the budget does not fund the summary execution of the budget of the institutions; ".
20. Supplement article 34 the third paragraph after the words "public corporation" with the words "budget funded institutions".
21. Article 36: make the first part of paragraph 1 by the following: "1) represents the State in all borrowing, lending and loan collateral agreements or authorizes another person to sign these contracts;"
make the second paragraph as follows: "(2) the national budgetary institutions and budget funded institutions do not have the right to enter into financial leasing contracts and to take loans.";
Add to article 5.1 part as follows: "(51) loans may be issued to port authorities of European Union funds for the implementation of the project."
22. Article 37: make the introductory part of the first subparagraph by the following: "(1) only to the Minister of Finance has the right to give on behalf of the State guarantees for liabilities in dollars or other currency according to the annual State budget law provided that:";
to supplement the first part of paragraph 3 with the following: "3) guarantees are provided for existing obligations arising from the agreements concluded.";
to make a fifth by the following: "(5) the guarantees on behalf of the State only provides Studio and student lending and business support programmes, as well as for the implementation of public investment projects.";
Add to article 5.1 part as follows: "(51) If you pārkreditēt already issued loan, for which the State guarantee on behalf of, and does not increase the guarantee, on behalf of the State guarantee should not be included in the annual State budget Act."
23. To make the title of Chapter VIII in the following wording: "(VIII). From the State budget in part of a derivative of a public person, not budget-funded institutions and municipal budget law and procedures".
24. Supplement article 41 with the 1.1 and 1.2 in part as follows: "(11) budget funded institutions for next year's budget for the project for approval to the Cabinet of Ministers submitted to the Ministry (oversight bodies) in the current year to 1 September, and the Cabinet of Ministers approved up to the current year's September 15.
(12) the budget does not fund the budget authorities for approval of amendments to the Cabinet of Ministers submitted to the Ministry (supervisory authorities). "
25. Article 43: the name of the article be expressed as follows: "from the State budget in part fund the derived public person, not the budget-funded institutions and the local financial records";
adding to the third paragraph after the words "public persons" with the words "and the budget not financed by the authorities".
26. in article 46: replace the first paragraph, the words "budget funded institution heads" with the words "budget-funded institutions, the budget does not fund the institutions and municipalities, as well as the Corporation, which invested in State or local Government of the capital, the leaders";
Supplement fifth subparagraph following the words "budgetary control" by the words "adequate for the intended purpose".
27. Express article 47 in the third part as follows:

"(3) if the budget of the institutions financed by the budget not financed institutions and municipalities, as well as corporations that have invested in State or local Government of the capital, is in violation of this law is provided for in the rules of financial management, the Finance Minister, Treasury Manager, ministries and other central State Directors within the limits of its competence, you can perform the following steps: 1) temporarily take away authority to reassign or tool of budgetary revenues or expenses;
2) define account use restrictions;
3) withdraw or suspend the appropriations to compensate for illegal use, or require the illegal reimbursement of the funds spent;
4) to submit a civil claim in court or submit materials to competent officials the question of criminal proceedings for decision;
5) withdraw or suspend payments. "
28. The transitional provisions: replace paragraph 37, the words and figures "to 2009 December 31" with the words and figures "to 2010 31 December";
transitional provisions be supplemented with 41, 42, 43, 44, 45, 46, 47, 48, 49, 50, 51, 52 and 53 by the following: "41. amendments article 1 in this law in relation to the word" State or municipal agency "with the words" local agency "term" budgetary authority "shall enter into force in 2013 explaining on 1 January.
42. by article 9 of this law thirteenth provided for in paragraph 1 of part of the Cabinet from the date of entry into force of the provisions, but not longer than until 1 June 2010 for the Cabinet of Ministers of 28 august 2007, Regulation No 584 "procedures for ministries and other Central Government institutions develop and Finance Ministry will assess requests for reallocation of appropriations between programs and expenditure programmes of economic classification codes", in so far as they do not conflict with this Act.
43. by article 9 of this law thirteenth part provided for in paragraph 2, the Cabinet from the date of entry into force of the provisions, but not longer than until 1 June 2010 for the Cabinet 10 June 2008. Regulation No 430 "regulations on the Finance Ministry's budget funding subprogrammes" policy instruments of the European Union and other foreign financial assistance and projects co-financed measures "the reallocation of funds", to the extent they do not conflict with this Act.
44. this law, article 12 provided for in the second paragraph of the Cabinet from the date of entry into force of the provisions, but not longer than until 1 June 2010 for the Cabinet of Ministers of 20 January 2009 Regulation No 62 "the order in which requests and used the Ministry of finance, the General Features of the sub-programme for contingencies" approved "means, in so far as they do not conflict with this Act.
45. Article 14 of this law is provided for in the third paragraph, the Cabinet of Ministers regulations for entry into force, but no longer than up to 2010 April 1, apply to the Cabinet on 19 February 2002, the Regulation No 69 "rules for State agencies and local government agencies in the annual public accounts" and the Cabinet of Ministers of 17 January 2006, Regulation No 44 "rules on annual public report content and preparation order" in so far as they do not conflict with this Act.
46. By 1 January 2010 in the meaning of this law as a budget funded institution starts to operate a government agency "Civil Aviation Agency", national railway technical inspection, the National Rail Administration, Transport accident and incident investigation Bureau that the forecast of 2010 are no longer being planned in the State budget.
47. This law, the provisions referred to in article 19.1, the Cabinet of Ministers issued until 1 June 2010.
48. Article 25 of this law, the provisions referred to in paragraph 1.1, the Cabinet of Ministers issued before 1 June 2010.
49. Article 29 of this law a quarter shall enter into force on January 1, 2011.
50. Article 30 of the law referred to in the first subparagraph of the Cabinet from the date of entry into force of the provisions, but no longer than up to 2010 December 1 apply to the Cabinet of Ministers of 20 October 2009 Regulation No 1193 "reporting arrangements", in so far as they do not conflict with the law.
51. Article 30 of this law up to sixth and eighth in the Cabinet from the date of entry into force of the provisions, but no longer than up to January 1, 2011 the budget not financed institutions shall submit reports to the Treasury Cabinet on 22 September 2009. Regulations No. 1071 "rules on the amount of the monthly review, preparation and submission of the order".
52. Article 30 of this law in the seventh and eighth Cabinet referred to the date of entry into force of the provisions, but not longer than until 1 June 2010 budget funded institutions shall submit reports to the Treasury Cabinet on 10 March 2009 the regulations No. 224 "order in which government authorities, municipalities and the State budget funded partly derived public persons shall prepare and submit quarterly financial reports".
53. Article 36 of this law shall apply in part 5.1 up to 2012 December 31. "
The law shall enter into force on January 1, 2010.
The law adopted by the Parliament in 2009 on 1 December.
President Valdis Zatlers in Riga V 2009 December 21