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The Law On Budget And Financial Management

Original Language Title: Likums par budžetu un finanšu vadību

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The Saeima has adopted and the President promulgated the following laws: the law on budget and financial management, this law establishes the State budget and local budget development, approval and implementation of and responsibility for the estimate process. Financial management within the meaning of this law applies to the State budget and local budget funds. Provisions of this Act do not apply to State and local financial activities of the company, except when it is specifically determined by law or Cabinet regulations.
I. the terms used in the Act appropriation — the budget law or other statutory powers granted to certain extent, allowing the Treasury to reassign and make payments for specific purposes from the State budget revenue.
Appropriation — power to engage or take from the State budget funds for specific purpose payments, on the basis of an appropriation.
Budgetary institutions — all bodies financed from the budget.
Budget performers, directors who make the appropriations authorised budget expenditure or commitments with respect to the budget.
Deficit or surplus – the difference between the revenue and expenditure of the year.
Dividends — revenue from the State capital, not including interest charges.
Grants — funds that are transferred or received as gifts, with the objective of use or without it, without the requirement for beneficiaries to assume obligations to repay them.
Revenue — all State and local government bodies or public purposes in accordance with the tax laws of the collected or received funds (income), fees, and payments for budgetary institutions (artist) services and other revenue, including sales of assets net revenue received interest and dividends, grants and donations, in cash or in kind (cash accounting) and loans to finance budget deficits.
Investment-fixed capital formation, equities, bonds and cash loans.
Expenditure — all payments from the budget, excluding debt repayment of principal.
In General, the main part of the budget of all State and local revenue, including taxes and other revenue, except those specifically earmarked for specified purposes and the expenditure for the cover of these revenues.
Permanent appropriation-appropriation which shall enter into force with the law, with no need for additional appropriations.
Powers of the future — the power to commit for a period exceeding the frame of the financial year.
Obligations — filed the order, contract, service or similar received in the deal, to be paid under the financial year or a subsequent financial year.
Departments, ministries and other central public authorities, which provides direct budget appropriation.
The special budget, the budget, the revenue earmarked in particular and whose funds are to be spent on these revenues.
The Treasury — Minister of finance subject the body to allocate and make payments for specific purposes from the State budget revenue, organizing and carrying out of the national budget control and accounting functions as well as other financial management related functions.
II. General provisions article l. Budget and the objective (1) budget is a tool for the implementation of the national policy with financial methods. The budget is the Government's financial activities and management.
(2) budget aims to identify and justify any means necessary to the Government, other State bodies and local authorities of their official duties, the financing of which was established by law to ensure that during the period for which these funds are intended to cover expenditure corresponding to revenue. The drafting of the budget, should take into account the need to ensure the general economic balance.
2. article. Financial management (1) financial management includes all the development and execution of the budget process to ensure that the necessary administrative measures, including measures of control and responsibility.
(2) the Cabinet of Ministers ensures the national budget formulation and execution, as well as the financial performance of local arrangements.
(3) the Cabinet of Ministers issued the orders, instructions and recommendations for detailed application of this law.
3. article. Breakdown of budget (1) the budget shall be divided into the State budget and municipal budgets.
(2) the State budget and municipal budgets consists of the General and special budget.
(3) for information purposes, in the national budget and local budget summary — the general budget of the Republic of Latvia.
4. article. Financial year the Financial year begins on January 1 and ends on December 31.
5. article. State budget (1) all Government (public institutions) or collected revenue received is the national budget funds appropriations by the State.
(2) the national budget can be assigned to or receive only the appropriations provided for in the law.
(3) the State budget for each financial year, consists of State budget revenue and expenditure, as well as the State budget revenue and expenditure.
(4) the State budget revenue shall consist of: 1) revenues collected in national targets in accordance with the tax laws, fees, and payments for budgetary institutions (artist) the services provided, and other revenue, including the realisation of assets, the net revenue received interest payments and dividends;
2) grants and donations, in cash or in kind (cash accounting);
3) borrowings to finance the State budget deficit.
(5) the national budget expenditure consists of: 1) appropriations for certain public purposes in accordance with the annual State budget Act;
2) appropriations in accordance with other laws, including the specific budget accounts.
(6) State budget income and expenditure the difference (net of loan repayment budget) has budget surplus (if the income is higher than expenses) or deficit (if expenditures are greater than income).
6. article. Municipal budget (1) municipal budget for each financial year, includes all of the municipalities (local government bodies) collected or received revenues that local municipal appropriations.
(2) the municipal budget funds can give or receive only with the municipal legal order committed appropriations.
(3) the revenue sharing between the State budget and local budgets, as well as communities in the national budget allocation and economic opportunity territory alignment specific laws on which this revenue, specific laws or annual national budget law.
(4) the municipal budget law regulates in detail the specific law.
7. article. (1) General General is a key part of the budget that includes: 1) all State or local revenue for general expenses and is not marked for a specific purpose;
2) appropriations for all State or local expenditure-from the General intended to cover;
3) the revenue and expenditure of the general budget.
(2) Government borrowing, spending and national debt service the State guarantees and guarantee obligations apply only to General if the law does not stipulate otherwise.
8. article. Special budget (1) special budget includes appropriations for State or municipal purposes in the following cases: 1) where the law requires expenditure from earmarked revenue sources;
2) if State, local, or a certain budget authority (performer) has received a grant or donation to the defined objective;
3 If the budget authority) (artist) provide paid services, for which the revenue received is enough to create a separate special budget account.
(2) special budget account opened pursuant to law or by authorisation of the Minister of finance.
(3) transfers from the General account to the special budget account is good only through appropriation.
9. article. Appropriations (1) national budget appropriations allocated under the annual State budget law and subject to the requirements laid down in this law. Municipal budget appropriations in this law means that other laws.
(2) any amendment relating to appropriations or the time, to do according to the provisions of this law.
(3) the Minister of Finance in the cases specified in the State budget appropriations may be used, if not completely due to the changed circumstances required less expenditure.
(4) a special budget is a permanent appropriation to allow only such expenses, not exceeding the actual revenue level.
(5) all appropriations lapse at the end of the financial year, unless the law provides for a long-term appropriation. The Finance Minister in the interests of efficiency and conservation can give permission to extend long-term appropriations measures.
10. article. Amended budget revenue and expenditure

(1) laws or proposals, the adoption of which is associated with new spending or revenue decreases during the period in respect of which has already been approved and entered into force for the annual State budget act in the light of the constitutional article 66 the second part, to be presented to the source of funds from which to cover the new expenses or revenue reductions. This amendment must not increase the State budget law approved in the national debt, guarantees and guarantee liabilities. All such bills and proposals before it for discussion in the Cabinet and the Parliament to the Minister of finance added a reference that he submitted a bill or proposal to the applicant not later than two weeks from the receipt of the Bill or proposal.
(2) If, after the national budget law enters into force, the Parliament shall adopt laws or decisions of the Cabinet of Ministers, which, in the current financial year causing the municipal budget spending increases or revenue decline, then such laws or decisions, of which the State budget will cover municipal budgets expenditure increases or reduction in revenue.
(3) If, after the approval of the national budget the Parliament adopted laws or decisions of the Cabinet of Ministers, which allow to reduce the municipal budget expenses or increase their revenue, then the following surplus national budget appropriations may target State or municipal needs.
(4) If a municipality in breach of their responsibilities, make decisions, which results in a reduction of the State budget revenues or increased expenditures, the amounts required to cover the loss of municipal budgets included in the State budget.
11. article. Classification is determined by the Cabinet of Ministers national budgetary expenditure and revenue, as well as classification, which provides funding for the budget covering control and enables you to carry out the necessary analysis under administrative, functional and economic categories.
12. article. Funds for contingencies means for contingencies and national measures are of particular interest included as part of the Ministry of Finance held by the State budget appropriation. Minister of finance quarterly reports to Parliament on the use of these appropriations.
13. article. State secret (the secret) (1) the State budget should be explained to all expenditure, except expenditure purposes related to State secrets. Certain national security measures secret expenses envisaged may be mentioned without detailed outline.
(2) the statement of expenditure of the Secret State Minister of finance in the budget submitted to the Special Parliamentary Commission, which provides a separate report on the budgetary and financial (tax) to the Commission before the approval of the national budget, unless the Parliament has not decided otherwise.
(3) the secret spending audits are conducted in accordance with the rules, issued jointly by the Minister of finance and the National Audit Office.
14. article. Information on the availability of budget (1) information on the State budget is regularly published in full the comprehensive and easily understandable to the public. All the major reports on the State budget is available to the public.
(2) the State budget and its performance indicators are published in the Official Gazette at least once in a quarter of the municipal budget should be available to the public in each respective municipality.
15. article. Public spending policy, if the use of the entry into force of the annual national budget law If before the start of the financial year the entry into force of the annual State budget law, the Minister of finance approves the national action needed State budget expenditure, provided that: 1) are paid services (tasks) that are not provided (made) in the preceding financial year;
2) expenditure per month does not exceed the twelfth part of the appropriations of the previous year;
3) mandate granted under this article shall enter into force when the annual State budget, and all expenditure from the beginning of the financial year are recorded in accordance with the new law, the annual State budget.
III. The annual State budget ACT in the project preparation, submission and acceptance of article 16. Responsibility for the preparation of the draft budget law for the Minister of finance is responsible for the annual State budget law project and the preparation of the memorandum.
Article 17. Budget request dialing instructions (1) the Minister of Finance issued budget request dial instructions, inform the Department of the economic conditions in the next financial year, suggest prices or pay attention to other factors which should be taken into account, and provide recommendations to the budget request.
(2) budget request dialing instructions can determine the financial restrictions that must be followed when preparing the budget estimates.
18. article. Budget request (1) budget requests: 1) indicate a specific purpose for the quantity of money in the past, the current, next and next financial year in accordance with the specific classification;
2) must be given a summary of the permanent and temporary staff unit (staff), which is to be maintained from the budget;
3) indicate the intended purpose of the required amount of money and give a summary of the State units (workers) to be able to analyze the budget law and information on budget requests, as well as to provide explanations.
(2) budget request may be submitted relating to future obligations or expenses in respect of a period that follows the financial year for which the budget is drawn up. Powers relating to the obligations in the future, be reflected in the annual State budget act separately from the annual budget appropriations.
(3) the Ministry of Finance issued instructions on how to use the powers in the future, and the reasons for such request form.
19. article. State budget request and the State budget law for the development and analysis of a project (1) the Cabinet of Ministers, in consultation with the Bank of Latvia and taking into account the macroeconomic development trends, determine the financial strategy in the next financial year and the State budget State budget law, project development. The Minister of finance determines the overall budget revenue and spending the country can plan in the budget for the following financial year and shall assess the deficit level.
(2) the Minister of Finance shall draw up an annual national budget law, on the basis of the budget request submitted pursuant to this law, 17 and to the provisions of article 18.
(3) the Minister of finance in the State budget law any project development stage is entitled to examine the budget requests for the purposes of compliance, economy and efficiency. Based on the results of such assessment, the Minister of Finance shall decide on the budget request for the national inclusion project in the budget law to its submission to the Cabinet. Finance Minister in any national budget law draft stage can express their views, add the necessary opinions, as well as the results of the audit.
20. article. The State budget law for the draft Cabinet of Ministers (1) all departments receive State budget law and two weeks to submit to the Minister of finance can motivate claims regarding this project.
(2) the Minister of Finance shall endeavour to reach agreement with the relevant heads of departments. If no agreement is reached, he submitted to the Cabinet of Ministers of the draft law to the State budget shall be accompanied by a statement of those claims in respect of which an agreement has been reached.
(3) the Minister of Finance shall submit the draft State budget law and the explanations of the Cabinet.
(4) issues not resolved before budget request, the Department may put resolutions to the Cabinet.
(5) Cabinet of Ministers decision on the State budget law for the submission of the draft to the Parliament.
21. article. The annual State budget law project (1) cabinet up to the year's October 1 submitted to the Saeima for adoption at the annual State budget act in the project following financial year, the ' proposals for amendments to the law to meet budget requests, and general explanations.
(2) the national budget explanations include: 1) introductory report to the Prime Minister;
the Finance Minister's message 2), which provides the main State budget law project explanations;
3) information on national economic situation and State budget based on sound macroeconomic strategy;
4) funds expenditure by budget classification categories, explaining the purpose of the expenditure. Each budget must be submitted to expand;
5) feature request for completion of the project requires expenditure in future years, if the request contains a new project, which exceeds the frame of the financial year, as well as annual operating expenses after completion of the project;
6) details and summaries by budget classification categories which reflect the revenue and expenditure estimates for the financing of loans, as well as proposed tax relief;
7) revenue, future commitments, expenditures and municipal budget forecasts and summaries to the general budget of the Republic of Latvia, including the State budget and local budget forecasts;

8) proposals for amendments to the law to meet budget request;
9) explanations justifying the annual State budget law, together with data on revenue and expenditure, commitments and operations with loans current, previous, next and next financial year;
10) debt and financial commitments set out the guarantees relating to the current financial year and for at least five years, this figure includes funds for contingencies to cover expenses which may arise in the performance of the State budget-related debt obligations.
22. article. The annual State budget law (1) the Cabinet of Ministers submitted the draft law to the State budget in the Parliament examined and approved by the legislative agenda.
(2) the national budget law includes: 1) debt and the budget deficit ceiling for the financial year to cover the deficit in national spending credit ceiling and the next financial year, the State budget to be used for short term borrowing, as well as the rules of State guarantees and guarantee obligations and this guarantee and commitment;
It features 2) volumes in the next financial year appropriations in order to be granted for each category of expenditure in accordance with the classification of the budget, indicating for each category of products;
3) permanent and temporary staff (employees);
4 volumes of funds) from previous years (if such means are) who need repeated appropriation;
5) powers the future obligations for each category of expenditure concerned budgetary classification;
6) rules that all appropriations to be added.
(3) to the State budget law for the draft of this law, subject to of article 10 provisions provided for in the first subparagraph.
(4) Parliament approved the State budget law promulgated in accordance with the procedure laid down in the Constitution.
IV. National budget execution article 23. Treasury the Treasury's financial Minister exposed the body to allocate and make payments for specific purposes from the State budget revenue, organizes and carries out the national budget control and accounting functions as well as other financial management related functions.
24. article. Expenses, which are provided by law (1) the State budget officers can do the State budget expenditure or commitments only with allocations issued by the Treasury with the Finance Minister's Office.
(2) only the Treasury may be granted appropriations expenditures or commitments for the future, the powers set out in the order of the appropriations in accordance with the law.
25. article. Revenue and expenditure control (1) the State Treasury, in partnership with the State revenue service, then follow it to all revenue owed to the State budget, would be received in time and to the extent applicable, and ensure that public spending is done in accordance with existing laws.
(2) the Minister of finance may delay the appropriations if it is expected that the State budget deficit will exceed the annual State budget law approved in the deficit level. Of this allocation, delay must immediately report to the Cabinet of Ministers a week to decide.
(3) If the Minister of Finance has reason to believe that revenues will not be enough to make the appropriations under the Government budget appropriations, taking into account the annual State budget deficit statutory level, he shall draw up a report on the State of the implementation of the budget. The Cabinet of Ministers submitted to the Saeima for consideration proposals for amendments to the State budget.
(4) specific budget appropriations Treasury made it to this expenditure budget targets would not be greater than the means by which these goals received special budget.
26. article. The appropriations amendment (1) the State budget appropriations, including their scope, objectives and deadlines, may be amended only if it is defined in the annual State budget act or in another act that establishes the new appropriation.
(2) expenses that are not included in the objectives adopted in the appropriations, can be done only if the law is adopted to amend the appropriations. Proposals for the amendment of the appropriations for the following purposes and be presented in the order laid down in the budget request.
27. article. The closing of accounts at 31 December each year, the end of the financial year, the Treasury closed all of the current financial year of open accounts, in order to draw up the annual accounts. Special budget account shall be opened in the next financial year, including all those balances from the previous year.
28. article. Report on the State of the implementation of the budget (1) Cabinet until June 1 of the current year shall be submitted to the Parliament a report on the financial situation of the country and simultaneously evaluate the macroeconomic development projections and assumptions that were used in approving the State budget, as well as take into account the economic situation of the period concerned.
(2) the report on the condition of the State budget revenues, spending, deficits and lending summaries are compared to the State budget law approved in the levels as well as being the principal gives details on the amendments.
V. accounting and financial statement in article 29. Accounts (1) the Treasury manages the official financial records recording the national budget accounts, assets and liabilities.
(2) the Budget of the artist pursuant to Treasury regulations, registered accounts and accounting records, these records are matched with Treasury's accounting records.
30. article. Statements and reports to the Treasury (1) budget performers under the Treasury orders and instructions and shall report on the implementation of the budget.
(2) in accordance with the Treasury orders and instructions shall submit detailed reports and reports on the entire revenue, spending and borrowing, including a special budget.
31. article. Financial year in review (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 (the financial situation) for the financial year in question.
(2) a statement of the financial year include: 1) all State budget account closing balance compared to the previous year's balances;
2) a statement of revenue and expenditure of all State budget payments compared with the State budget appropriations and the previous year's revenue and expenditure, together with the annexes on the basis of amounts carried over to subsequent years;
3) overview of expenditure due to unforeseen circumstances during the year (under article 12);
4) comparison table showing: (a)) public debt outstanding and payments, in accordance with the commitments made in debt during the year and in the last three years, b) shows the annual commitment for five years;
5) outstanding public debt, the Government takes the loan and give a complete list of the loans;
6) overview of State guarantees issued on behalf of and guarantees, as well as transactions in the context of State guarantees and guarantee obligations;
7 overview of Finance Ministers) the investments article 34 of this law;
8) municipal budget execution and the summary execution of the general budget;
9) another explanation, that the Minister of finance considers necessary.
32. article. National control audit (1) the Minister of Finance shall submit to State control report of the financial year up to the year following financial year to 30 April.
(2) the report of the financial year, together with the opinion of the State Audit in accordance with the law «On 2 august 1923 law «On State control»» finance renewal shall submit to the Minister the Cabinet. The Cabinet of Ministers of the annual report, together with the opinion of the State audit report shall be submitted to the Parliament in the following year in the current financial year to august 31.
Vi. Banking and investment article 33. Treasury budget accounts in the bank (1), the Treasury will hold all State budget accounts in banks, and will be called the Treasury budget accounts.
(2) the Minister of finance may authorize the Treasury or other legal persons, open and use accounts or to open the accounts of funds are credited to the budget the Treasury accounts.
34. article. The State budget investment of funds (1) the Minister of finance money management can make a short-term investment of deposit or the State in the form of securities, using money that is in the budget the Treasury accounts, such terms and on such terms and conditions as he considers reasonable, as well as to eliminate such investments to ensure the State Treasury.
(2) the payments referred to in the first subparagraph to investment purposes is a permanent appropriation. All interest received shall be paid into the General State account.
VII. The BORROWING and LENDING of article 35. Borrowing limits (1) the Government can take loans in the annual State budget act in the allowed quantities. Loan funds are spent only to the appropriation. Borrowings are not used in the Government's ongoing (routine) for financing of expenditure, except where it is necessary to maintain the overall economic balance.
(2) the Minister of economy, Financial and efficiency, may designate lenders, loan type and currency.
(3) loans can be taken in Latvia or abroad, skipping through the securities loan agreement or through other loan features.

(4) the annual State budget Act determines the outstanding national debt and the Government's action limits of unforeseen circumstances caused by the Government's commitment. These limits are specified in the local currency of the Bank of Latvia exchange rate that was in effect the year the State budget law was adopted.
36. article. Borrowing or lending authority Finance Minister may Only sort state borrowing or lending things with the annual State budget act in the framework of, and so he: 1) represents the Government in all borrowing or lending agreements;
2) keep the original documents and all the Government borrowing and lending, as well as a register of unforeseen circumstances created by conventional debt obligations register;
3) make public the text of the Government contracts regulations relating to loans of money or capital market.
37. article. Warranties and guarantees Only the Finance Minister can give assurances and guarantees that obliges the State, provided that: 1) has the required Parliamentary authorisation of such warranty or guarantee going;
2) he has received and reviewed the required justification and obligation in the context of proposed or already existing guarantees and sureties;
3) public expenditure related to guarantees and guarantee obligations, apply to the national debt.
38. article. The borrowing rules of employee turnover (1) Government cannot unilaterally change the terms of the loan agreement and commitment to outstanding loans.
(2) in the first paragraph of this article shall not exclude the possibility of the Government was to offer the loan obligation promissory note early redemption if the redemption of such contracts allow.
39. article. Appropriation for repayment of public debt expenditure show the relationship, also debt repayment and interest payments are a permanent appropriation. Spending on debt liabilities must be made in accordance with the loan agreement regardless of the annual State budget funds intended for these purposes. If the Minister of finance finds that expenses for the sort of public debt may exceed the annual State budget for these purposes in the amount of the funds, he shall immediately inform the Cabinet and the Parliament.
40. article. Loans to municipalities, the Minister of finance may make short-term loans to municipalities, provided that such loans are spent only for the short term financial management purposes. Such loans are a permanent appropriation.
VIII. Local budget law and procedures in article 41. The budget rights (1) municipalities have the right to independently create and approve their budgets.
(2) municipal budgets must reflect the local administrative structures, and shall be in accordance with the revenue, expenditure and financing requirements for classification.
(3) the municipal budget and framework (volume) sets specific rules.
(4) If the Municipal Act as national representatives, the State fully covers their expenses. After the adoption of the State budget financial liabilities non-municipal budget may be made if you do not specify the sources of the funds that the State has granted these obligations.
42. article. Municipal law on revenue (1) municipalities are entitled to budget revenue in accordance with the law to ensure steady and safe, appropriate macroeconomic stability requirements in the revenue base.
(2) local governments shall have the right to impose fees of local laws and policy set.
43. article. Local government financial accounts (1) the Minister of Finance shall determine the authorities of a single budget of revenue and expenditure and the classification, as well as financing raised by the rules on budget reports to the public are kept informed about the financial activities of the local authorities.
(2) all municipal financial transactions are recorded in the official local Government Financial accounting. According to the reports are submitted in the form prescribed by law.
44. article. Grants for municipal budgets (1) local government budgets to be allocated to the national budget allocation structure shall be determined by special laws.
(2) local government budgets to be allocated in the State budget grants are determined in the annual State budget Act.
(3) grants, also with the overall financial aid grants and mērķdotācij, with the annual national budget law may be given to the measures which the State and local authorities have a common interest.
(4) If, after the national budget and local budget for the approval of the Parliament adopted laws or decisions of the Cabinet of Ministers, which allow to reduce the municipal budget expenses or increase their revenue can then be amended local government subsidies or grants awarded.
45. article. Municipal borrowing to keep the overall economic balance, the cabinet shall determine the maximum loan to local authorities and guarantee.
IX. Liability and sanctions article 46. Responsibility for the implementation of the budget (1) budget are responsible for enforcing this law and order and compliance, enforcement and control, as well as on the State budget of the efficient and economic use according to the intended purpose.
(2) the Minister of finance is responsible for the execution of the State budget process and management of the Organization, as well as monitor the functioning of the Treasury in accordance with the requirements of the law.
(3) officials of the Treasury is responsible for financial management in accordance with the law and civil service rules.
(4) the obligations entered into by the parties in relation to the national budget without authorisation (appropriations) or exceeding the assigned authority (appropriation), are not considered national commitment.
47. article. Violations of this law and sanctions (1) For the State budget the amount due to the untimely or incomplete instalment State Treasury accounts of the budget the Treasury, if it wasn't for the other State institutions, the balance in the general revenue shall recover the unpaid amount and can recover the delay money 0.1 per cent, of the amount of time the outstanding amount for each delayed day, if laws and Cabinet regulations no specific agenda other.
(2) in order to cover the losses incurred on a budget, the Treasury may set off the amount of general revenue, withdraw or suspend the appropriations if: 1) is not filed in time or are not completely in accordance with this law provided for the budget and financial management;
2) law is established in the budget and deal with these features, as well as not reported on them;
3) records do not meet the stated policy and thus are hidden due to budget funds.
(3) if there is a breach of the financial management rules, in accordance with this Act, the Minister of finance, as well as the Treasury and departments regarding budget performers to whom they have granted the appropriations may take the following measures: 1) temporarily take away authority to reassign or tool of budgetary revenues or expenses;
2) to determine the budget 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 the initiation of the criminal proceedings.
48. article. Violation of this law the arbitration proceedings (1) the Cabinet of Ministers or the Minister of finance may establish the Commission of the offence referred to in this law, subject to State control. On the basis of the Commission's decision, the Minister of Finance within their competence, shall take the appropriate measures to remedy the effects of the infringement.
(2) any person to whom the applicable penalties under this Act, may lodge a complaint to the Minister of finance and, if it is not satisfied with the decision of the Minister of finance, to appeal to the Court or – to act in a different manner provided for by law.
(3) the decisions adopted in the context of the financial management regulations, the Minister of finance, Treasury and budget performers must immediately notify the State control.
(4) if the financial management rules are violated, the financial Minister, the person who found this infringement, notify in writing to State control, the Cabinet and the Parliament, citing specific facts characterising the infringement.
Transitional provisions 1. Minister of Finance provides the necessary orders, instructions and recommendations for the development and implementation of the 1994 financial year.
2. With the entry into force of this law the law «on the budget of the Republic of Latvia of rights» (the Republic of Latvia Supreme Council and Government Informant, 1990, 1992, 29; 29/31) 1-18, 20 and 21 are considered unenforceable.
Note the. The rest of the law «on the budget of the Republic of Latvia Law "article lapse together with the law on municipal budgets.
The Parliament adopted the law of 24 March 1994.
The President g. Ulmanis in Riga 1994 April 6.