The Saeima has adopted and the President promulgated the following laws: State estimate 2015 article 1. To approve the State budget for the year 2015 in revenue of eur 7 253 942 233, in accordance with annexes 1 and 2. 2. article. To approve the State budget for the year 2015 eur 7 471 315 445 editions under 1., 3., 4. and 5. 3. article. (1) to confirm the amount of municipalities mērķdotācij 338 175 326 € including: 1) municipal basic and general secondary education institutions, municipal special educational establishments, local training institutions and partial interests in education and sports school teacher pay and State social insurance contributions in the amount of eur 235 321 980 in accordance with annex 6 and 7; 2) municipal special educational institutions, boarding school, educational institutions registered in the registry development and rehabilitation centres and special boarding school for children with physical and mental disabilities 76 845 372 euros in accordance with Annex 8; 3) municipal education of children from the age of five years educating educators employed in wage and State social insurance contributions in the amount of eur 23 791 537 in accordance with Annex 9; 4) artistic collective heads of State wage and social security payments in the amount of eur 778 430 in accordance with annex 10; 5 mērķdotācij of municipal measures) 1 438 007 euros in accordance with annex 13. (2) the Cabinet, based on the Ministry of education and science of the information provided, have the right to change the first paragraph of this article 1, 2 and 3 of the annexes referred to in paragraph determine the funding distribution by municipalities. (3) the Cabinet, based on the information provided by the Ministry of culture has the right to change the first paragraph of this article, paragraph 4 in annex referred to funding by local authorities. 4. article. To approve the State budget grant of eur 36 479 383 municipalities, including: 1) of the Act "on financial cohesion" to implement rules: (a) the amount of eur 18 212 743) financial cohesion fund eur 12 088 277 b) municipalities bērnunamo for children (one child 8540 euro) and the occupants, old people's homes and centres (for one occupant 4270), which they placed in 1998 to 1 January , in the amount of eur 1 041 880 cabinet order, c) municipalities that have a lower revenue rate per capita after financial cohesion, eur 5 082 586 cabinet order; 2) county municipalities 18 266 640 euro measured by revenue assurance financial cohesion financial need is not the lower limit of the 99 percent level the Cabinet. 5. article. The Ministry of finance, through financial equalization calculation: 1) divides the total local financial need of the city authorities of the Republic by a group of local, County, 0.48 factor group by factor 0.52; 2) apply to the law "on financial cohesion" article 9 of the sixth part of the demographic proportion in certain criteria; 3) used real property tax forecast (land without the restrictions of the increase the amount of tax) that the authorities are calculated and submitted to the Ministry of finance, on the basis of the Cabinet of Ministers of 24 august 2010 regulations No 802 "rules on real estate tax forecast". 6. article. To approve the State budget long-term commitment for the maximum allowable amount in accordance with Annex 11. 7. article. In the preparation of this law used the gross domestic product (current prices) forecast 2015 25 365 600 000 euros. 8. article. Determine that the 2015 levels in the General Government budget deficit resulting from the structural budget balance target, according to the European system of national and regional accounts in the European Union methodology is 1.0 percent of gross domestic product. 9. article. Set a maximum national debt by the end of 2015 at the nominal 8 650 000 000 euro. 10. article. Determine that the Finance Minister may 2015 on behalf of the State to provide guarantees of eur 37 752 436 in accordance with annex 12, as well as to determine that the Finance Minister may act on the budget and financial management in the first part of article 8.1 of the objectives set out in the law on budget for marketing and financial management of the ninth paragraph of article 37 of the order on behalf of the State to provide guarantees, up to 10 percent of this law, article 7 of gross domestic product laid down in the forecast. 11. article. Fix State budget the total increase in loans in the amount of eur 177 819 079, which does not include this law laid down in article 14 of the municipal loan total increase, if borrowings are taken from the public Treasury, as well as to determine that the Finance Minister of the law on budget and financial management in the first part of article 8.1 of the objectives set out in the law on budget for marketing and financial management of the sixth paragraph of article 36 of the order can provide loans not exceeding 10 per cent of this law, article 7 of gross domestic product laid down in the forecast. 12. article. To determine the maximum amount of expenditure to support the borrowers a loan guaranteed State obligation to ensure compliance in 2015 764 776. The Government's action limits to cover the State budget deal on behalf of the State guarantee provided debt commitment in 2015 are rated 133 820 280 €. 13. article. Allow Finance Ministers to the Cabinet in accordance with the procedure laid down in 2015 to delete State loans of eur 5 727 435 liquidated enterprises (companies) or commercial companies. 14. article. (1) determine the total magnification of the municipal loan in the amount of eur 56 914 872 of the European Union and other foreign financial assistance for the implementation of co-financed projects, including the increase in the share capital of a capital company to provide local co-funding by the European Union and other foreign financial assistance for the implementation of projects co-financed, as well as climate change and financial instrument of emission izsolīšan instrument for the implementation of projects co-financed. (2) determine the total borrowing of local increase of eur 284 574 financial stabilisation loan for those municipalities in which runs the financial stabilisation process according to the law "on financial stability and financial supervision of the municipality", and the European Union and other foreign financial assistance for the implementation of co-financed projects, including the increase in the share capital of a capital company to provide local co-funding by the European Union and other foreign financial assistance for the implementation of projects co-financed climate change, as well as the financial instrument and of emission izsolīšan instrument for the implementation of projects co-financed. (3) determine the total borrowing by local governments, the increase of eur 32 457 436 educational institutions, including educational institutions, investment projects, social programs for investment projects, municipal boilers (with capacity up to 3 MW) energy efficiency investment projects, of the national sports infrastructure development projects in 2015 for the State budget, co-financing and investment consequences of emergency (emergency) emergency prevention. (4) determine the total borrowing by local governments, the increase of eur 426 863 fuel purchase. (5) determine the total borrowing of local increase in the amount of eur 8 114 359 municipal autonomous functions required for the acquisition of transport, pre-emptive rights, invest in national and local monuments of architecture of autonomous functions required for real estate located in other municipal administrative territory. (6) determine the total borrowing of local increase of eur 19 940 154 road, street, and bridge investment projects which: 1), which receives this law, article 4, paragraph 1, or in subparagraph "c" of article 4, paragraph 2 of the grant, the budget actual contributions (co-financing) 2015 is not less than 20 percent of the total cost and the required loan amount is not greater than 80 per cent of the total cost; 2) who does not receive this law, article 4, paragraph 1, or in subparagraph "c" of article 4, paragraph 2 of the grant, the budget actual contributions (co-financing) 2015 is not less than 30 per cent of the total cost and the required loan amount is not greater than 70 percent of the total cost. (7) to determine the guarantee provided by the municipalities a total increase of eur 56 914 872 of them shows the obligations of the Corporation of the municipality of pick up the European Union, other foreign financial assistance for the implementation of projects co-financed, climate change and financial instrument of emission izsolīšan instrument for the implementation of projects co-financed the purchase of fuels, investing in contingency (emergency) situation in emergency prevention, investment projects relating to the provision of service to the public, as well as those debt obligations which take learners study loan and student loans from credit institutions. (8) provide that municipalities have no right to assume the long-term liabilities according to the law "on local government budgets," except article 22:1) for up to three years for the provision of local autonomous function requires the services, hardware, communication and other Office equipment purchase; 2) in the first, second, third, fifth and sixth part of investment projects implementation; 3) public-private partnership law accepted public-private partnership projects. (9) in order to prevent the European Union and other foreign financial assistance in the implementation of projects co-financed, to allow the Finance Minister to grant a loan or guarantee the municipality where a municipal obligations (loans, bonds, other long-term liabilities) exceeds 20 percent of the municipal budget revenue in 2015 without State budget transfers in particular purpose and contribution financial cohesion fund, on the condition that the municipality will be able to meet their obligations and to make payments that the repayment term. (10) the Minister of Finance has the right to change the first, second, third, fourth, fifth and sixth part of the loan increase, up to a total increase of municipal borrowing. (11) By 2015, within three months of the request of the municipal loan supported the overall size of the evaluation to allow Finance Ministers to grant loans to local authorities local government implementation of priority investment projects with a maximum loan amount of local 250 000 euros on condition that the municipality is not exceeded the total increase in borrowing. 15. article. Fix to the Ministry of education and Science funding for student loans and student loans 1 921 660 € for deletion. 16. article. (1) provide that in accordance with the law "on State social insurance" the social insurance special budget revenue, the proportion of annual social security funding in the amount of services is as follows: State pension special budget — 72.27 percent; disability, maternity and sickness special budget: 20.34 percent; the employment special budget: 5.82 percent; work-special budget-1.57%. (2) the cabinet shall have the right to change the first paragraph of this article under the social insurance special budget, the share of revenues if: 1) shall enter into force laws that have a financial impact on the State social insurance special budget expenditure; 2) changes during the year and the number of beneficiaries of pensions and allowances and pensions average about and in addition to the necessary expenditure not covered by each of the special budgets for the planned appropriations — not exceeding the amount of the social insurance special budget in the statutory appropriation. Article 17. Determine that individual income tax revenue allocation between the State budget and municipal budgets are the following: the municipal budget, 80 percent and the national budget, 20 percent; the individual income tax rate is 23 percent, paying a monthly non-taxable minimum 75 euros and the personal income tax relief for a dependent person: 165 € per month. 18. article. (1) determine that the projected personal income tax revenue of local government budgets are 1 133 064 800 euro. (2) the first paragraph of this article of the personal income tax estimated revenue percentage quarterly breakdown is set out in the following: (I) quarter, 22 percent, quarter II — 24 percent, III quarter, 26 percent, IV quarter, 28 percent. (3) the Ministry of finance assessed the first paragraph of this article the actual personal income tax revenue performance for the previous month, compared with the forecast according to the second subparagraph, a percentage that (one-third of quarterly projections). Case of personal income tax revenue without execution (from the beginning of the year), then, on the basis of the order of the Minister of finance, to compensate for the country in General in favour of the individual income tax. If compensation is paid to local authorities, but the forecast period is packed, the Finance Ministry has the right to withhold from the overflow of compensation paid and to transfer it to the State budget. (4) provide that in 2015 the municipal contribution financial cohesion fund pursuant to the Cabinet of Ministers regulations on financial cohesion fund revenue and distribution arrangements in the 2015 percentage of personal income tax revenue in the actual execution. Grant from the financial cohesion fund receives pursuant to those provisions stipulated percentage of financial cohesion fund amounts paid. 19. article. Provide that the Ministry of Finance of the 42.00.00 program "State budget loans and their repayment" performer's Treasury and it supports these programs record the State budget within the financial balance. 20. article. Determine that the budget of the Department "Mērķdotācij 62. local authorities ' programs ' educational Mērķdotācij 01.00.00 measures", the "municipalities — Mērķdotācij 05.00.00 municipal educational institutions teacher pay and State social insurance contributions" and programs of the municipality — Mērķdotācij 10.00.00 "local education of children from the age of five years educating educators employed in wage and State social insurance contributions," the artist is the Ministry of education and science, and it gives the program a financing plan submitted to the Treasury. 21. article. Determine that the budget of the Department "Mērķdotācij" 62. Government programs "Mērķdotācij local 02.00.00 folk art collective ceo pay and the State social insurance compulsory contributions" performer is the Ministry of culture and of providing these programs financing plan submitted to the Treasury. 22. article. Determine that the budget resort "64. Grant local governments ' programs ' grant 01.00.00 financial cohesion fund" performer is the Ministry of finance and the programs it supports financing plan submitted to the Treasury. 23. article. Determine that the budget resort "74. Annual State budget execution process transferable funds" program "appropriation reserve 01.00.00" programs "means 02.00.00 for contingencies", the Latvian Presidency 04.00.00 the Council of the European Union in 2015 "provision and application 80.00.00" unallocated funding instrument of the policy of the European Union and other foreign financial assistance and projects co-financed measures "performer is the Ministry of finance, and supports this program financing plan submitted to the Treasury. 24. article. Performers of the budget legislation in order to prepare and approve the State budget, the State budget programme and sub-programme, as well as estimates of the measure. The budget funds allocated for performers within the State budget provides an effective and rational use of those planned, to ensure the will of the public functions. 25. article. Ministries and other central public authorities provide revenue for the transfer of the activities of the general revenue account to the extent planned in accordance with Annex 2. 26. article. The Minister of finance, where the institutions of the European Union on Latvia's contributions to the budget of the European Union exceeds the approved amount of this law, authorized to make the necessary payments. 27. article. If, after the entry into force of this law, the laws are carried out in the cases provided for the redistribution of appropriations between budget departments, programmes, sub-programmes and spending codes according to economic categories, or changes are made to the appropriations, the Ministry of finance each month until the tenth month, according the changes clarify the national budget summary data and electronically submit to the Treasury. 28. article. The Minister of Finance has the right to reallocate the relevant ministries or other Central National Authority budget resort "74. Annual State budget execution process transferable funds" in 80.00.00 "unallocated funding instrument of the policy of the European Union and other foreign financial assistance and projects co-financed measures of the appropriations provided for" European Union policy instruments and other foreign financial assistance and projects co-financed measures, climate change and financial instrument of emission izsolīšan instrument for the implementation of the project. 29. article. The Minister of finance have the right policy instruments of the European Union and other foreign financial assistance co-financed projects and measures, climate change and financial instrument of emission izsolīšan instrument for the implementation of the budget of the project Department of the statutory framework to reallocate appropriations appropriations between programs, sub-programmes and spending codes According to economic categories. 30. article. The Minister of Finance has the right to resort to the statutory budget appropriations within the repartition of appropriations between programs, subprograms, budget codes corresponding to economic categories, subject to the following conditions: 1 the total amount of the reallocation) among the General applications (sub) should not lead to individual programs (sub) increase, which would be greater than 5 per cent of the programme (sub) approved annual appropriations; 2) is allowed only on the transfer of appropriations from the capital expenditure on current expenditure which does not affect the ministries or other Central Government authority in the next periods at certain maximum amounts of expenditure; 3) transfers from the State budget to the municipalities, partly funded derived public persons and not financed from the budgetary authorities are only provided with the transfer; 4) appropriations redistribution is not permitted to increase the remuneration, if it affects the ministries or other central national authority next periods specified reimbursement for expenses the maximum amount and the total spending; 5) appropriations are not permitted redistribution of social benefits and pensions (retirement pension) on other expenses; 6) is not permitted in the redistribution of appropriations expenditure policy instruments of the European Union and other foreign financial aid projects and the implementation of measures on other expenses; 7) are not accepted changes state appropriations for the implementation of the basic functionality, increasing the Ministry's long-term commitment to the maximum extent; 8) is not permitted transfer of appropriations between this law and approved the general budget; 9) appropriations redistribution is not permitted to increase the appropriations for the State social insurance special budget of the Agency; 10) is not permitted transfer of appropriations from the Ministry or other Central Government institutions budget programs 96.00.00 "the Presidency of the Council of the European Union in 2015, ensuring" for other purposes; 11) is not permitted transfer of appropriations from the new policy initiatives granted funds for other purposes. 31. article. This law, the provisions of article 30 shall not apply to: 1) 28 and 29 of this law as provided for in article reallocation of appropriations; 2) redistribution of appropriations between programs, and budget of expenditure sub code for economic categories of the budget Department of the General Appropriations Act, if the reallocation of expenditure on social benefits and pensions (including retirement pensions); 3) appropriations redistribution between programs, and budget of expenditure sub code for economic categories of the budget Department of the General Appropriations Act, if a redistribution of expenditure carried out social benefits that the budget Department of the planned costs of the approved Fellowship in vocational and higher education programmes for students; 4) appropriations between programs, redistribution and budget of expenditure sub code for economic categories of the budget Department of the statutory appropriation, if it is accepted the decision of the Cabinet of Ministers and the Cabinet of Ministers has delegated to the Minister of finance the right to reallocate appropriations, without application of article 30 of this law. Such a reallocation of appropriations authorized, if the parliamentary budget and financial (tax) the Commission shall, within five working days of the receipt of the information in question is not raised an objection to the reallocation of appropriations; 5) redistribution of functions or structural reforms, if it is accepted the Cabinet decision and the Parliament law is accepted in accordance with the procedure laid down for such redistribution. 32. article. (1) the Minister of Finance has the right to redistribute this statutory appropriation budget resort "74. Annual State budget execution process transferable funds" appropriations "in reserve" 01.00.00 to ministries and other central public authorities to carry out final settlement payments for 2014 in the received services and implementation of investment projects, subject to the following conditions: 1) launched in 2014, but do not complete the purchase procedure in 2015 if the measure in question is not granted or the appropriations planned is not enough; 2) 2014 State budget planned and ongoing investment projects (except expenses reimbursement) for completion in 2015, if these objectives are not granted or the appropriations planned is not enough; 3) payments needed for the 2014 national budget planned and ongoing activities and orders, if the final settlement payments (excluding utilities) could not provide suppliers of goods or services in the work of unsatisfactory quality or delayed delivery and in 2015 for these purposes has been granted or the appropriations planned is not enough; 4) preparation of investment projects for the acquisition of land (the expropriation), if you have filed an objective justification for the necessity of the acquisition. (2) the Minister of Finance has the right to redistribute this statutory appropriation budget resort "74. Annual State budget execution process transferable funds" appropriations "in reserve" 01.00.00 to ministries and other central public authorities to ensure the finished instrument, the European Union and other foreign financial assistance in the maintenance of projects co-financed under the following conditions: 1) the project is fully completed and definitive settlement has been made; 2) 2015 project for maintenance of appropriation is not assigned. (3) the Minister of Finance has the right to the ministries and other Central Government institutions by 2015. October 15, does not break the budget resort "74. Annual State budget execution process transferable funds in appropriation reserve 01.00.00" ' set the repartition of appropriations to 02.00.00 "contingencies". 33. article. The Finance Minister has the right to reallocate appropriations, if it is matched with the Presidency of the Council of the European Union secretariat: 1) ministries or other Central Government institutions budget programs "Latvijas 96.00.00 Presidency of the Council of the European Union in 2015, ensuring" and budget sub 70.20.00 ' projects and measures of the Latvian Presidency of the Council of the European Union in 2015 to ensure "; 2) as transfer transfer to other ministries or other Central Government institutions budget programme "Latvijas 96.00.00 Presidency of the Council of the European Union in 2015, ensuring" and budget sub 70.20.00 ' projects and measures of the Latvian Presidency of the Council of the European Union in 2015 to ensure "; 3) from budget resort "74. Annual State budget execution process transferable funds" program Latvian Presidency 04.00.00 the Council of the European Union for assurance in 2015 "to ministries or other Central Government institutions budget programme" Latvijas 96.00.00 Presidency of the Council of the European Union in 2015 "provision and of the ministries or other Central Government institutions budget programs" Latvijas 96.00.00 Presidency of the Council of the European Union in 2015 "provision to a budget resort" 74. Annual State budget execution process transferable funds "program Latvian Presidency 04.00.00 the Council of the European Union in 2015, ensuring"; 4) from ministries or other Central Government institutions budget programs "Latvijas 96.00.00 Presidency of the Council of the European Union in 2015, ensuring" or other basic budget program to ministries or other Central Government institutions budget sub 70.20.00 ' projects and measures of the Latvian Presidency of the Council of the European Union in 2015 "to provide or to the structural funds of the European Union, European economic area and the Norwegian financial instrument, the solidarity and management of migration flows programme or a European Union programme" Erasmus "programme financed + implementation of the measures, projects and programs (subprograms). 34. article. The Minister of Finance has the right to a Ministry or other central State administration in the statutory framework to reallocate appropriations appropriations from budget codes corresponding to categories on financing economic classification category codes, if it is accepted the Cabinet's decision and the redistribution of appropriations has no negative impact on the General Government budget balance in nominal terms, according to the European system of national and regional accounts in the European Union methodology. 35. article. (1) provide that the transfer of appropriations between budget resort is done as a transfer, redistributive transfer if the result does not change the purpose of the use and appropriation of the same is used for the implementation of the action or of the service. (2) the first subparagraph shall not apply to the transfer of appropriations between budget resort "74. Annual State budget execution process transferable funds" and other budget departments. 36. article. Determine that the State President's Office program 04.00.00 "the President's action" within the expenditure of the President remuneration does not exceed 4269 euro per month and representation expenses does not exceed € 854 per month. 37. article. If the actual income in 2015 from European Union policy instruments and other foreign financial aid in excess of the amount planned in this Act, the relevant amount is increased appropriation budget resort "74. Annual State budget execution process transferable funds" in 80.00.00 "unallocated funding instrument of the policy of the European Union and other foreign financial assistance and projects co-financed measures". About that additional revenue diversion policy instruments of the European Union and other foreign financial assistance measures co-financed projects and to finance additional expenditure, Finance Minister immediately informed the Cabinet and the Parliament. Expenditure for that purpose, if allowed to take parliamentary budgetary and financial (tax) the Commission shall, within five working days of the receipt of the information in question has not objected to the increase in appropriations. 38. article. The fee is deducted from the State pension, allowance or remuneration for their delivery to the recipient's residence is 1.74 eur. The fee for the State pension, allowance or remuneration at the residence of the beneficiary of the supply to the State social insurance agency paid the State joint stock company "Latvijas Pasts" of its budget, from which the State pension is paid, benefits or rewards. 39. article. "National defence, security and NATO integration" uses is determined by the Cabinet of Ministers. 40. article. If the State revenue service and Criminal money laundering prevention officers (employee) direct action results in an open and prevent large scale criminal offences the State revenue and tax administration in the area, seized smuggled goods and prohibited articles conventional inward and outward, eliminate a significant money laundering a crime and as a result has increased or is expected a substantial increase in the revenue of the State budget, the Cabinet of Ministers adopted a decision on the institution of an official (employee) incentives and increase the funding of the appropriations assigned. The Minister of Finance has the right to increase the appropriation for expenditure if the parliamentary budget and financial (tax) the Commission shall, within five working days of receipt of the relevant information has been reviewed by them and not objected to the increase in appropriations. Article 41. If the 2015 nine months of public debt management the Treasury officials (employees) of the result of a significant reduction in public spending compared with the law "on the State budget for the year 2015" at the date of entry into force of the planned interest spending budget subprogramme "31.02.00 control" of public debt and interest expenditure is projected to decrease by the end of the year, the Cabinet of Ministers adopted a decision on public debt management the Treasury officials (employees) and the increase in appropriations and motivating routed of the amounts not exceeding 2 percent of the Cabinet's decision the day some and by the end of the planned State budget reductions total interest expense budget of subprogramme 31.02.00 "public debt management". The Minister of Finance has the right to increase the appropriation for expenditure budgetary subprogramme "budget" 31.01.00, including reimbursement, if the parliamentary budget and financial (tax) the Commission shall, within five working days of receipt of the relevant information has been reviewed by them and not objected to the increase in appropriations. Article 42. If the 2015 six and nine months of shadow economy in the implementation of the measures to combat the activities of involved substantially improves the situation in fighting the shadow economy and the promotion of fair competition and significant improvements are expected until the end of the year, the Cabinet of Ministers adopted a decision on measures to combat the informal economy involved in the implementation of the institution of an official (employee) incentives and an increase in the appropriations assigned to the amount of funding that does not exceed 5 per cent of the national budget in the planned tax revenue in the overflow. The Minister of Finance has the right to increase the appropriation for expenditure, including shifting the consideration given in the budget: the Ministry of Finance (Department of revenue) not more than 79.5 interest; The Ministry of the Interior (national police, the National Guard) not more than 16 percent; The Ministry of welfare (the State labour inspectorates) no more than 2 percent; The Ministry of agriculture (food and veterinary service, national forest service, national plant protection Office) no more than 2 percent and the public prosecutor's Office (Criminal money laundering prevention Office), not more than 0.5% of appropriations increase, if the parliamentary budget and financial (tax) the Commission shall, within five working days of receipt of the relevant information has been reviewed by them and not objected to the increase in appropriations. 43. article. Determine that under the agricultural and rural development Act, the State shall be responsible for the amount of eur 60 000 000 public joint stock company "rural development" or that State the relation of public limited liability companies and successors to the issued guarantees. 44. article. To ensure Latvian National Library law enforcement project implementation, allow the cover to the Minister of culture of the Latvian National Library project expenditures of the Ministry of culture for the implementation of the open project accumulating current account in the Treasury balance. Article 45. Determine that the budget of the Ministry of Economic Affairs subprogramme 29.02.00 "power user" can use the appropriations provided for all electricity users, partially offsetting the cost of the compulsory purchase component. Article 46. (1) the budget of the Ministry of Economy in 33.00.00 "economic development program" included features are usable return migration support plan and the first housing programme, as well as other jobs and families supporting measures and advanced system administration costs. (2) the first paragraph of this article for the purposes of redistribution between appropriations the Ministry of economy and other budget departments is carried out as the transfer remittance. 47. article. The Ministry of education and science ensure that in addition to the funding allocated for the development of the scientific activities of universities and colleges in 2015 in the amount of eur 4 000 000 is divided between the Ministry of education and science, Ministry of culture, the Ministry of health and Ministry of agriculture departments in higher education institutions, providing funding for a single criteria. 48. article. The Ministry of education and science in 2015 to ensure 2013 launched in State aid for local preschool institutions in line for elimination of the Cabinet of Ministers duly registered childcare providers. The Cabinet of Ministers prepares the necessary laws and regulations determining the funding of one child and the cost of the order. 49. article. Determine that the new teachers ' wage model for introduction of the State, municipal and private educational institutions from 1 September 2015 for the national budget in 02.00.00 "unexpected cases" reserved funds 2015 four months is eur 3 000 000, provided that the funds are redistributed after the model approval process expires and after the adoption of the law on the Cabinet of Ministers. 50. article. Determine that the State budget funds for microenterprise tax revenues the State Treasury shall be distributed as follows: 1) the taxpayer's micro-companies with limited liability, company or individual farmer or fisherman's farm, which the previous taxation period from business income pay corporate income tax, — reimbursing State budget micro tax revenues: a) 0.1 percent including business risk duty account b) 69.4 percent — the State social insurance compulsory contribution account 26.2 percent, c)-individual income tax account, d) interest – 4.3 a corporate income tax account; 2) micro-taxable persons registered in the State revenue service as an economic analyst, — reimbursing State budget of tax revenue for the micro: 69.4 percent included a) State social security payment account, (b) 30.6 percent) — personal income tax account; 3) micro-individual taxable trader, company or individual farmer or fisherman's farm, owned by the previous tax period of the individual enterprise, farmer or fisherman's farm income pay personal income tax, — reimbursing State budget micro tax revenues: a) 0.1 percent including business risk duty account b) 69.4 percent — the State social insurance compulsory contribution to the account, c) 30.5 per cent — personal income tax account. 51. article. The Treasury to the quarter in the following month, as well as 20 date of the financial year, on the last working day of the clearing micro-tax revenues accounts in accordance with article 50 of the law set forth in the distribution. 52. article. Allow the Minister of Finance on behalf of the State to provide a guarantee for the European investment bank for financing of the projects financed by the African, Caribbean and Pacific States and the overseas countries and territories in the amount of eur 1 795 816, without applying the master on behalf of the State guarantee provided for a procedure for the provision to be determined by the Cabinet of Ministers. 53. article. Allow Finance Ministers to the Cabinet in the order to increase obligation to the Republic of Latvia to International Development Association 2 660 000 euro for International Development Association resources in addition to seventeenth. 54. article. Allow the Minister of finance after the adoption of the Cabinet decision on the increase of the current share capital of limited liability company "European railway lines", to increase the appropriations for the Ministry of transport resources from grants from the general revenue to increase the share capital of the company with limited liability "the European railway lines". 55. article. Provide that the Department of defense budget programs 30.00.00 "national defense policy enforcement" within the funding provided for eur 70 000 Latvian transatlantic organization to the maintenance and operation of the Riga Conference. Article 56. Determine the order in which the protection of the environment and regional development Ministry of budget programs 30.00.00 ' municipal development national support "within the intended appropriation of € 919 739 granting State and local joint customer service network of County and 89 21 regional development centers, established by the Cabinet of Ministers. 57. article. Given that the 2014 reorganisation results in a society with limited liability "the Kuldīga district hospitals" were added to the limited liability company "JSC," hospital to allow Finance Ministers to conclude the novation agreement with joint stock company "DNB bank", resigned a June 6, 2002 the State guarantee agreement if the Cabinet has ruled on June 6, 2002, the Government guarantee of pārjaunošan of the Treaty, subject to the following conditions: 1) on 6 June 2002, the Government guarantee contract is pārjaunot with the joint stock company "DNB bank" for the society with limited liability "the Kuldīga district the Hospital of "successor rights and obligations — the society with limited liability" Ma "— hospitals; 2) limited liability company "Kuldīga hospital" gives the State‐guaranteed loan collateral. 58. article. Determine that the Cabinet until 2015 December 31, shall be submitted to the Parliament a draft law on financial cohesion. Article 59. Determine that the budget of the Department "Mērķdotācij" 62. Government programme 12.00.00 "local events" Mērķdotācij executor is the protection of the environment and the Ministry of regional development and it provides these programs financing plan submitted to the Treasury. 60. article. Determine that the budget of the Department "Mērķdotācij" 62. Government programme 12.00.00 "Mērķdotācij measures" of the local funding authorities up to 2015 December 31 and the protection of the environment and regional development Ministry controls the use of funding under the measure. 61. article. Allow the Minister of finance after the adoption of the decision, the Cabinet of Ministers to increase public joint stock company "Privatization Agency" capital. If the Cabinet's decision provides for the appropriation of this statutory changes, the following appropriations allows changes, if the parliamentary budget and financial (tax) the Commission shall, within five working days of the receipt of the information in question has not objected to the change in appropriations. 62. article. If the 2015 the entry into force of the amendments to the law "on the excise tax", which provides for the increase in the rate of excise duty on alcoholic beverages, including beer, in relation to national fiscal and health goals and provides additional revenue in the general budget, the Minister of finance, on the basis of the decision of the Cabinet of Ministers shall have the right, starting from 1 September 2015, the increase in appropriations for expenditure related to the implementation of the measures of education, if the parliamentary budget and financial (tax) the Commission shall, within five working days of the receipt of the information in question has not objected to the increase in appropriations. The law shall enter into force on January 1, 2015. The Parliament adopted the law in 2014 on December 17. The President a. Smith in Riga 2014 on December 30, annex 1 Annex 2 in EXCEL format, EXCEL format, EXCEL format in annex 3 Annex 4 Annex 5, in EXCEL format, EXCEL format, EXCEL format in annex 6 Annex 7 Annex 8 in EXCEL format, EXCEL format, EXCEL format in annex 9 Annex 10 in EXCEL format in EXCEL format in annex 11 appendix 12 EXCEL format 13. attachment in EXCEL format