The Order In Which Provides The Functions Of The Audit Authority Of European Union Fund Management

Original Language Title: Kārtība, kādā nodrošina revīzijas iestādes funkcijas Eiropas Savienības fondu vadībā

Read the untranslated law here: https://www.vestnesis.lv/ta/id/177278

Cabinet of Ministers Regulations No. 455 in Riga, June 17, 2008 (pr. No 42 50) order in which provides the functions of the audit authority of European Union fund management, issued in accordance with the European Union's structural funds and the Fund control law ohēzij article 18 (4) i. General questions 1. determines the order in which provides the functions of the audit authority of European Union funds. The rules issued in accordance with Council of 11 July 2006, Regulation No 1083/2006/EC laying down general provisions on the European regional development fund, the European Social Fund and the Cohesion Fund and repealing Regulation (EC) No 1260/1999/EC, and Commission of 8 December 2006, Regulation No 1828/2006/EC laying down provisions for implementing Regulation No 1083/2006/EC laying down general provisions on the European regional development fund , The European Social Fund and the Cohesion Fund, and European Parliament and Council Regulation No 1080/2006/EC of the European Parliament and of the Council on the European regional development fund. 2. the rules apply to the managing authority, payment authority, certifying authority, responsible authority, liaison body, the procurement monitoring Bureau (hereinafter referred to as the institutions), audit authority and European Union Fund finances you requested. 3. The Ministry of Finance shall perform the following functions of the audit authority: 3.1 prepare joint audit strategy and ensure its updating;
3.2. provide institutions and audit authority of European Union fund set up management and control systems for conformity assessment;
3.3. European Union fund management and control systems of managing the audit body, the procurement monitoring Bureau and the Central Finance and contracting agency;
3.4 certification bodies approved the audit of expenditure;
3.5. preparation of the annual control report;
3.6. in the final Declaration of expenditure;
3.7. preparing final control report;
3.8. additional European Union fund management and control systems according to audit internal audit regulatory laws. 4. the responsible authorities, cooperation agencies and the Treasury internal audit department shall cooperate with the audit authorities in the implementation of its functions: 4.1 preparing information for inclusion in the single audit strategy;
4.2. the European Union fund management and control system of the audit authority, responsible for cooperation, payment and certificate information;
4.3. preparing information for inclusion in the annual control report. 5. the institutions of the European Union and the beneficiary of the Foundation provide the authority, as well as responsible authorities, cooperation agencies and the Treasury internal audit departments, unlimited access to all types of documents, records and other funds of the European Union project management related information. II. Joint audit strategy 6. single audit strategy is a planning document, which, in cooperation with the responsible authorities, cooperation agencies and the Treasury internal audit structure units prepare audit authority and specifying the objectives, scope and methodology the audit authority for the planning and implementation of the funds of the European Union 2007-2013 programming period. 7. the responsible authorities, cooperation agencies and the Treasury Department and the internal audit's audit authority of European Union fund management and control system of audits and certification authorities audit plan of approved expenditure so that each year, on the basis of the joint audit strategy included in the audit and the results of the audit, the audit authority to prepare an opinion on the European Union fund management and control system. 8. the competent authority, liaison body and the Treasury to July 7, 2008, to submit information on the audit authority: 8.1 internal audit departments in the strategic plan priorities according to the performed risk assessments in respect of European Union fund management and control system of the audit of the 2007 to 2013 programming period;
8.2. the internal audit unit and the planned European Union fund management and control systems audits for the period from 1 January 2007 to 30 June 2008;
8.3. the internal audit unit's planned European Union fund management and control system audits during the period from 1 July 2008 to 30 June 2009;
8.4. changes in internal audit departments strategic plan according to the performed risk assessment. 9. the audit authority shall consider the provisions of the information referred to in paragraph 8 and, if necessary, request the competent authority, and the Treasury the authority to submit additional information. 10. From 2009 to 2015, the responsible authority and the Treasury each year until June 1 to submit the information on audit authority: 10.1. internal audit departments in the planned European Union fund management and control system audits during the period from 1 July to 30 June of the following year;
10.2. changes in internal audit departments strategic plan according to the performed risk assessment. 11. a single audit authority, the audit strategy is submitted for the approval of the Secretary, Ministry of Finance (hereinafter referred to as the Secretary) and up to 2008 September 18, forward it to the European Commission. 12. The audit authority within 10 working days of the dispatch of joint audit strategy to the European Commission its insertion in the European Union fund homepage on the internet (www.esfondi.lv) and inform the authorities. 13. Audit authority during the period from 2009 to 2015 every year to 30 June the joint audit strategy articulates the basis: 13.1. This provision of the information referred to in paragraph 10;
13.2. information about the European Union fund management and control system audit and certification bodies approved the results of the audit of expenditure;

13.3. changes in European Union funds management and control system description. 14. The audit authority within 10 working days, updated single audit strategy sent to the European Commission for its insertion in the Foundation of the European Union's homepage on the internet (www.esfondi.lv) and inform the authorities. III. European Union fund management and control system of conformity assessment 15. The managing authority shall ensure the European Union fund management and control system of preparation, the description on the basis of the authority and the audit authority submitted information about European Union fund management and control system in accordance with the Commission on 8 December 2006, Regulation No 1828/2006/EC laying down provisions for implementing Regulation No 1083/2006/EC laying down general provisions on the European regional development fund, the European Social Fund and the Cohesion Fund, URNr.XII, and annex it into the Foundation of the European Union's homepage on the internet (URwww.esfondi.lv). 16. the managing authority during the period from 2008 to 2015 every year to 30 June, the European Union supports the management and control systems for the updating of the description. 17. the European Union fund management and control systems assessment conducted to verify these rules referred to in point 15 of European Union fund management and control system in compliance with the description of the laws and regulations of European Union funds management and control. 18. the audit authority shall ensure that the European Union fund management and control systems assessment of institutions, as well as the conformity assess you a report and the preparation of the opinion on the European Union fund management and control system. 19. the conformity assessment report to remedy the deficiencies found, the audit authority shall draw up a plan for correction of deficiencies and shall send it to the authorities. 20. the institutions confirm the remedial plan, which specifies the measures to be carried out the conformity assessment report identified deficiencies, as well as about the lack of officials responsible for the prevention and correction of deficiencies. 21. the institution responsible for deficiencies in the implementation of the measures included in the plan according to the deadline set in the plan, but no later than the European Union fund management and control system, a description of the conformity assessment report and opinion on the European Union fund management and control system for submission to the European Commission. 22. the audit authority shall take remedial measures included in the plan of implementation of the monitoring and up to 2008 December 18, sent to the European Commission the European Union fund management and control systems of the description of conformity assessment reports and views on the European Union fund management and control system, as well as information about institutions approved remedial plan. IV. European Union fund management and control system of the audit to check the 23 European Union fund management and control system of the audit authority under this provision prescribed in paragraph 3.3, but the responsible authorities, cooperation agencies and the Treasury Department internal audit in accordance with the provisions laid down in point 4.2 the European Union fund management and control system audits, which ensure compliance with the essential requirements of the testing authorities delegated functions. 24. the essential requirements to the managing authority, the responsible authority and the institution of cooperation: 24.1. clearly defined and separated the functions of the managing authority, the responsible body and authorities, as well as the cooperation between the managing authority, the responsible authority and liaison body;
24.2. develop procedures for selecting projects under the European Union and the Republic of Latvia laws the European Union fund management and procedures;
24.3. clear and adequate information and guidance on the provision of European Union Fund beneficiaries according to the European Union and the Republic of Latvia laws the European Union fund management;
15.2. procedure checks developed project locations and monitoring European Union funds in line with the European Union and the Republic of Latvia laws the European Union fund management and procedures;
15.2. a clear and traceable documentation evidence of European Union fund management, according to the European Union and the Republic of Latvia laws the European Union fund management;
24.6. the European Union fund management information system of accounting for the funding, monitoring and reporting under the European Union and the Republic of Latvia laws the European Union fund management and in accordance with interdepartmental agreements;
24.7. measures of public audit body systemic failures and repair. 25. the essential requirements for the certification authority and payment authority: 25.1. clearly defined and separated the functions of certification authority and payment authority, as well as the certification authority, payment authority, the responsible authority and the liaison body;
25.2. clear and traceable documentation and information system for evidence of certified expenditure accounts according to the European Union and the Republic of Latvia regulatory enactments;
25.3. developed a procedure for the certification of expenditure under the European Union and the Republic of Latvia laws and procedures;
25.4. developed the procedure unduly payments accounting and recovery in line with the European Union and the Republic of Latvia laws and procedures. 26. the essential requirements for the procurement monitoring Bureau: 26.1. a clear, separate the functions of the procurement monitoring Bureau;
26.2. the procurement procedure developed documentation and procurement procedures for random pre-verification to the European Union and the Republic of Latvia laws and procedures;
26.3. clear and traceable documentation evidence of European Union fund management, according to the European Union and the Republic of Latvia laws. 27. The audit authority shall issue guidelines for responsible authorities, cooperation agencies and the Treasury internal audit departments, 24 and 25 of these regulations. compliance with the essential requirements referred to in point of the exercise. 28. the European Union fund management and control systems for the assessment of compliance with the essential requirements shall be based on the following categories:

28.1. works well, if deficiencies are not found or shortcomings does not affect the European Union fund management and control system;
28.2. works but need some improvement if found deficiencies will not significantly affect the European Union fund management and control system;
28.3. works partially, and necessary improvements, if deficiencies significantly affecting the European Union fund management and control system;
28.4. does not work if you have found a large amount of systematic and significant deficiencies, which significantly affects the European Union fund management and control system. 29. the audit authority shall ensure that the responsible authorities, the institutions and the Treasury's internal audit divisions: 29.1. European Union fund management and control system audit under the joint audit strategy and regulations in the area of internal audit;
29.2. enter European Union fund management information system for the European Union concluded in fund management and control systems, the audit found deficiencies and recommendations, as well as information on the implementation of recommendations. 30. the competent authority, liaison body and the Treasury within 10 working days after the conclusion of the audit, the audit report shall be submitted to the Authority (a copy) of European Union funds management and control system audit, conducted under the joint audit strategy. 31. The audit authority within 10 working days after the European Union fund management and control system of the audit report sent to the receipt of their copy to the European Commission. V. expenditure certified by the certifying authority audit 32. Audit authority under the joint audit strategy make the expenditure certified by the certifying authority (hereinafter referred to as the certified expenditure) audit of the responsible body or authority and cooperation at the European Union Fund beneficiaries to ensure that the operational framework of the certified expenditure – the European Commission sent statements of expenditure included in the eligible expenditure – apply and made in accordance with the laws of European Union funds management and control. 33. The certifying authority shall submit twice a year, the audit authority: 33.1. list of certified expenditure during the period from 1 July of the previous year to 31 December of the current year, up to 15 January;
33.2. the list of certified expenditure during the period from 1 January to 30 June of the current year, up to 15 July. 34. The audit authority of the certified expenditure within 10 working days before the start of the Court shall inform the institution and liaison body. 35. The audit authority shall prepare a certified expense audit report and schedule of implementation of the recommendations of the draft and sends it to comment the relevant responsible authority and cooperation body. 36. If the responsible authority concerned and the cooperation of the Authority's comments on this provision, paragraph 35 of the report and recommendation of the timetable for the implementation of the project, the audit authority shall be submitted in writing within 10 working days of the receipt of the said project. 37. The audit authority shall prepare a certified expense audit report and a timetable for the implementation of the recommendations, considering the comments and, if necessary, making him his revisions. The Secretary of State approved certified expenditure the audit report and the Secretary of State agreed a timetable for the implementation of the recommendations sent to the relevant responsible authority and cooperation body. 38. the responsible authority and the liaison body prepared and approved a timetable for the implementation of the recommendations of the audit authority shall be submitted within 10 working days of the certified expenditure approved the audit report and schedule of implementing the agreed recommendations. The authority is responsible for the implementation of recommendations. 39. Based on the request of the European Commission, the audit authority within 10 working days, send to the Commission a certified copy of the audit report of the expenditure. 40. the audit authority shall enter the information concerning the certified audit of expenditure, found deficiencies and recommendations, as well as their implementation in the European Union fund management information system. 41. The audit authority shall monitor the certified expenditure audits implementation of recommendations provided. 42. the authority may take additional certified audit of the expenditure if it finds that the operational programmes within the certified expenditure is not made in accordance with the laws of European Union funds management and control. Vi. Annual control report 43. Audit authority during the period from 2008 to 2015 and every year up to December 31, the European Commission, the Secretary of State approved the annual control report and opinion on the European Union fund management and control system performance. 44. the responsible authority, the authority and the Treasury the annual control report shall be submitted to the audit institution: 44.1. reports on audits carried out under the joint audit strategy, specifying information about the European Union fund management and control system of the audit findings, conclusions and recommendations;
44.2. this rule 24, 25 and 26 of the essential requirements referred to in respect of assessments and views on European Union fund management and control system;
27.5. for information on the implementation of approved recommendations, measures taken to improve the system, as well as specifies or is openly and systematically important deficiencies. 45. This provision of the information referred to in paragraph 44 of the responsible authority, in collaboration with Beebe and the State Treasury shall submit the audit institution: 45.1. up to august 1, 2008, for the period from 1 January 2007 to 30 June 2008;

45.2. the period from 2009 to 2015 every year until august 1, for the period between the previous July 1 to June 30 of the current year. 46. The annual control report and opinion on the European Union fund management and control system, the audit authority shall draw up, on the basis of this provision of the information referred to in paragraph 44, the audit institutions of the European Union made fund management and control system of audit and certification bodies approved the results of the audit of expenditure. 47. Views on the European Union fund management and control system, the audit authority shall draw up the rules in accordance with paragraph 28 of these categories. 48. the audit authority shall ensure that the Secretary of State approved the annual control report into the Union fund homepage on the internet (www.esfondi.lv) and 10 working days after the annual control report to the European Commission to inform the authorities. VII. Closing declarations of expenditure audit and final control report 49. The audit authority in accordance with the audit strategy of the joint operational programme, carried out in the final Declaration of expenditure audits to make sure that the final Declaration of expenditure contained in a certified and eligible expenditure made in accordance with the laws of European Union funds management and control. 50. On the final statement of expenditure, the audit authority, the audit until 2017 February 1, prepare a report and sends it to comment the managing authority, certifying authority, the responsible authority and the liaison body. 51. If the managing authority, certifying authority or the competent authority concerned and cooperation body is the comments on this provision, paragraph 50 of the report, the audit authority shall be submitted in writing within 15 working days of receipt of the draft report. 52. the audit authority shall, on the basis of the comments received, within 10 working days of receiving them, prepare a report on the final statement of expenditure and the audit opinion, and shall submit it for approval to the Secretary of State. 53. The audit authority information concerning its final declarations of expenditure audit enters the European Union fund management information system within 10 working days of the dispatch of such documents to the European Commission. 54. The audit authority shall draw up the final inspection report and submit it for approval to the Secretary of State. 55. The audit authority until 2017. on 24 March the European Commission Secretary approved the following documents: 55.1. the report on the final statement of expenditure and the audit opinion for each operational programme;
55.2. final inspection report. 56. This provision, paragraph 55 of document copies of the audit authority sends the managing authority and certifying authority. 57. The audit authority shall ensure that the documents referred to in paragraph 55 of the insertion of the Foundation of the European Union's homepage on the internet (www.esfondi.lv) within 10 working days of the dispatch of such documents to the European Commission and inform the authorities. VIII. Closing question 58. Be declared unenforceable in the Cabinet of 7 august 2007 Regulation No 529 "order in which provides the functions of the audit authority of European Union fund management" (Latvian journal, 2007, 129 no). Prime Minister-children and Family Affairs Minister a. Baštik a Minister with special responsibility for European Union financial management matters N. Brok