Solidarity And Management Of Migration Flows Framework Programme 2007-2013 For The Implementation Of The Fund, Management, Control And Monitoring Arrangements

Original Language Title: Solidaritātes un migrācijas plūsmu pārvaldīšanas pamatprogrammas 2007.-2013.gadam fondu īstenošanas, vadības, kontroles un uzraudzības kārtība

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Read the untranslated law here: https://www.vestnesis.lv/ta/id/172649

Cabinet of Ministers Regulations No. 167 in Riga, 10 March 2008 (pr. No 15 29) solidarity and management of migration flows framework programme 2007-2013 for the implementation of the Fund, management, control and monitoring procedures issued under Cabinet installations article 14 of law, first paragraph, point 3 i. General questions 1. determines the order in which ensures solidarity and management of migration flows framework programme 2007-2013 (hereinafter referred to as the program), created by the external borders Fund (2007-2013), the European third country nationals Integration Fund (2007-2013) , The European return Fund (2008-2013) and the European Refugee Fund (2008-2013) (hereinafter referred to as the Fund) implementation, management and monitoring, as well as the rights and obligations of the institution. 2. Fund implementation, management and monitoring provide: 2.1. managing authority;
2.2. delegated authority;
2.3. the audit authority;
2.4. the certification authority;
2.5. payment institution;
2.6. the Management Committee;
2.7. the beneficiaries. 3. The managing authority of the delegated authority, the audit authority, the certification authority and payment authority approved by cabinet order. 4. the managing authority shall issue internal regulations or switch arrangement with delegated authority on the extent of the tasks entrusted to it, as well as the tasks and reporting procedures. 5. the managing authority manages the multiannual programme of the Fund and the implementation of the annual programme, provides information to the public on the multiannual programmes and the implementation of the annual programme, as well as contact with the European Commission. 6. the audit authority of the managing authority and the certifying authority, functionally independent of the authorities that carry out audits to make sure that the management and control systems are effective, and random checks to make sure that expenditure on the declarations of expenditure to the legality and regularity of expenditure. 7. the certification authority certifies the Fund in the framework of the project expenses incurred before the progress or final report submitted to the European Commission. 8. Payment institution: 8.1 includes leading authorities on account of the European Commission received financial resources;
8.2. making payments on the basis of the managing authority and the beneficiary of the payment orders. 9. the Steering Committee is a collegial management of funds, implementation and monitoring of the body involved in supervising the implementation of the Fund and the multiannual and annual programmes defined objectives. 10. the Management Committee shall approve the composition of the managing authority. The Steering Committee shall operate in accordance with its approved Charter. The Steering Committee is headed by a representative of the managing authority. The managing authority shall provide the Secretariat of the Management Committee. 11. the authorities competent to issue the relevant Fund, the Management Committee shall include representatives with voting rights, but from a certification authority and audit bodies, representatives of the Advisory-rights. The certifying authority and the audit authority shall have voting rights in relation to issues of technical assistance. If the Fund issues affect the competence of the social partners, the Management Committee may include representatives of the Advisory rights of said institutions. 12. the Management Committee shall have the following main responsibilities: 12.1. develop and approve fund multiannual and annual programmes, as well as changes therein;
12.2. to monitor the Fund in the multiannual and annual programmes defined objectives;
12.3. to propose to the managing authority will fund specific project submission evaluation criteria;
12.4. to participate in the Foundation's project submission in accordance with the evaluation project tender shall set specific criteria;
12.5. to assess the implementation of the annual programme of the Fund and the progress fund multiannual programmes in the implementation of the objectives, as well as to approve the final report to the European Commission on the implementation of the annual programme;
12.6. to propose to the managing authority measures that raise the use of the Fund's effectiveness and efficiency. 13. The beneficiaries are the Republic of Latvia, direct or in direct public administration, derived public persona, other public or private-law legal person for the project application is approved for funding from the financial means of the Fund (hereinafter Fund project). 14. the Fund project, the managing authority by the beneficiary of the financing switch: 14.1 civil contract-if the beneficiary is a private-law legal person;
14.2. the agreement for the implementation of the project of the foundation-if the beneficiary is direct or mediated by the national regulatory authority, derived public person, or other public authority. 15. The beneficiary shall ensure the implementation of the project of the Foundation under civil law contracts or agreements (referred to as grant agreement) on the conditions and in accordance with the Republic of Latvia and the European Union legal requirements in public procurement, budget and financial control, as well as the European Commission's guidance on the implementation of the Fund. 16. The beneficiary shall have the following main responsibilities: to provide individual computerised 16.1. analytical accounting, financial transactions for the project implementation activities;
16.2. According to the procurement laws and regulatory requirements to make procurement funds for the implementation of the project;
16.3. to supervise the activities of the contractor, to ensure the conformity of the expenditure of the Fund, the project's goals and the types of eligible costs;
16.4. acknowledge receipt of supplies and services, as well as the performance of construction work before payment is made to the contractor submitted test invoices and expense justification documents;
16.5. to make payments in accordance with the concluded contracts or expenditure source documents;
10.3. submit the leading body of the Foundation project progress reports with the excuse of expenditure documents;

16.7. to provide information to the public about the European Union's contribution to the Fund for the project. 17. the managing authority, delegated authority, the audit authority and the certifying authority is entitled to receive the Fund's technical assistance funding. Multiannual and annual programmes shall provide the financial resources of the Fund for technical assistance. The managing authority shall conclude a contract with the consignee for the technical assistance fund for technical assistance funds. II. the Fund's management and control system in the implementation of the Fund, 18 of the control and supervision of participating institutions provide the internal control system and functioning in accordance with the Republic of Latvia and the European Union legislation. On the establishment of internal control systems and compliance with the legislation of Latvia is responsible of the institution concerned. 19. the managing authority shall coordinate the management and control system preparation or updating of the description and submit it to the European Commission. The managing authority shall submit the draft annual programme, inform the European Commission, if changes are made to the Fund management and control system. For material changes to the Fund's management and control systems by the managing authority shall inform the Commission within 10 working days after this change is made, or the receipt of information from other programs in the implementation of the Fund, the management or supervision of the institutions involved. 20. in the implementation of the Fund, the management and supervision of the institutions involved in the Fund's annual programme preparation process will inform the managing authority for the changes made in the Fund's management and control system. For material changes to the Fund's management and control system in the implementation of the Fund of the programme, the management and supervision of the institution concerned shall inform the managing authority within 10 working days after the change. 21. The beneficiaries of the Fund project implementation management and control requirements and procedures of the internal control system (manual) for the description of the creation is determined in the contract grant, depending on the beneficiary's legal status. 22. the implementation of the Fund, under the direction and supervision of the participating institutions according to their competence ensures an adequate audit trail and stored with the Fund's project-related documents for at least eight years after the end of the implementation of the programme. III. Fund multiannual programme and the annual programme and the approval of 23. Multi-annual programme of the European Commission approved a document that contains a description of the current situation, needs analysis, appropriate strategies and financial plans for the entire period of operation of the Fund. 24. The annual programme is the European Commission approved the document, drawn up in accordance with the multiannual programme and the annual fund implementation conditions and priorities, as well as the available financial resources and their breakdown, the General rules for selection of projects, the foundation year program description. 25. the managing authority manages the Fund the draft multiannual programme and annual programmes for the development, updating and approval of the Management Committee, and submit these documents to the European Commission, European Parliament and Council decisions and the decisions of the European Commission, within the time limits laid down. 26. the Steering Committee shall provide the members of the leading body proposals for multiannual and annual programmes, as well as information on necessary changes. 27. the Management Committee shall approve the changes in the multiannual and annual programmes, as they affect priorities, eligible activities and funding distribution between priorities and activities, as well as in other cases, if the managing authority considers it necessary. 28. After the draft multiannual programme and the annual programme of the European Commission on the approval of the managing authority shall ensure the dissemination of information on those documents and its availability to the widest possible audience. 29. If after evaluation of the application of the project results in one of the priorities for funding and activity supported the implementation of the project requires a smaller amount of priority assigned to the activity or financial resources, the Management Committee may decide to reallocate the remaining amount in other priorities or activities of the project submitted for financing application. 30. If, after the fiscal redistribution in accordance with the requirements of the European Commission, it must submit for approval in the specified year in the specified year of the programme, a programme to develop, approve and submit to the European Commission pursuant to the provisions of paragraphs 24 and 25. IV. Fund for the project tendering and selection of recipients of funding 31. Fund beneficiaries selected in accordance with the annual programme Fund, the Fund organized a design contest. Fund design competition of the Republic of Latvia may participate directly or vicariously in public administration, public persona, derived from other public or private-law legal person acting in accordance with the objectives of the Fund. 32. the managing authority shall establish procedures for the selection of projects of the Fund (hereinafter-contest rules), and the move to the Cabinet for approval. 33. the managing authority shall ensure that the draft invitation to tender for the Fund and ensure that potential beneficiaries have access to distributed information on the Fund's design competition. 34. the managing authority shall organise the Fund project, the evaluation of the application in accordance with the contest rules. 35. the Fund's project submissions valued at three stages: 21.8. the managing authority shall ensure evaluations: 35.1.1. by administrative criteria;
35.1.2. quality criteria;
35.2. the Management Committee assessed by specific criteria. 36. the project evaluation after application criteria specific to only the members of the Management Committee with voting rights. Member of the Management Committee, which represents the body which submitted the relevant Fund project application, it does not participate in the assessment. 37. the managing authority according to the project of the Foundation the applicant's legal status issue administrative acts or decisions of Government adopted for the project approval or rejection of the application, and send it to the Foundation's project, informing the applicant of the decision of the opposition and appeal procedures. Board's decision is not appealable to the Court. 38. the decision on approval of the application for the project of the Foundation shall be adopted if it meets fund project application evaluation criteria. This decision may also be accepted provided that the applicant carried out the project of the fund managing authorities established to fund projects could adequately prepare and implement. 39. the decision on rejection of the application of the project of the Foundation shall be adopted if it does not comply with the draft Fund application evaluation criteria. 40. the managing authority shall conclude grant agreements with the institutions that Fund project application submitted: 24.9. is approved;
40.2. has been approved with conditions, and this condition is fulfilled. 41. the Grant Agreement shall specify the following: 41.1. the maximum amount of eligible costs;
41.2. the Fund's contribution and national cofinancing from national budgets;
41.3. eligibility criteria;
25.7. the beneficiary's duties and responsibilities;
25.8. the Fund's financing of the project, progress reports and expenditure justification procedure of submission of documents;
25.8. the requirements of the Fund's project management and control systems, including the accounting of expenses and the Fund's project document storage requirements;
25.9. grant, termination and amendment procedures;
41.8. other information that the party considers relevant. 42. in the annex to the agreement of the gravel adds Fund approved project submission. 43. the managing authority after the grant or amendment of the contract signed by the certification authority and the audit authority sends: 43.1. grant agreement or its amendments, title, number and date;
43.2. this rule 41.2. the information referred to in subparagraph a;

26.9. after those bodies request-grant, contract, or a copy of the amendment. 44. If, after approval of the project of the foundation year programme remains divided into the financial resources of the Fund, the managing authority may organise additional design contest that means splitting. V. planning and Financing of the State budget in repaying 45. the managing authority shall inform the authority of the payment account where the subject of the European Commission received the annual programs Fund financial resources. 46. the paying authority within two working days after the annual programs Fund, the receipt of funds from the European Commission to ensure the transfer of the account and the managing authority shall submit the account statement. 47. the approved Fund project is assigned to the Fund and national financing from the State budget according to the proportion of the Fund. 48. Financing of the approved projects of the Foundation plans to separate relevant ministries or other Central Government authorities (hereinafter referred to as the central national body) in the national budget or the subprogramme as a grant from the general revenue of the institutional system of the beneficiaries who are the direct public administration, and a separate Ministry of the Interior and the special task Minister for society integration Affairs Secretariat in the national budget or subprogramme-for beneficiaries What is the national regulatory authorities. The central national authority plans to State budget long-term commitment the Fund approved projects. 49. If the central national authority and objective reasons not to plan the implementation of projects of the Fund for the national budget in a separate national programme or subprogrammes in the budget, it will coordinate with the Ministry of Finance of the Government program or subprogram in which the features are planned. 50. If reasonable and objective reasons it is not possible to schedule a funding project for the implementation of the Fund to the State budget law for the current year, the central national authority in accordance with the laws and regulations on the reallocation of funds requires appropriate funding for the implementation of the project of the Fund from the Ministry of finance budget sub 41.08.00 "funding policy instruments of the European Union and other foreign financial assistance and projects co-financed measures". 51. by law the national budget for the current year or the adoption of amendments of the central national authority in accordance with the laws and regulations on appropriations shall be prepared and approved a financing plan adequately fund and approved the State budget funding. Beneficiaries who are direct public administration, each fund project developed in individual financing plan. 52. the managing authority intends to fund repayment of a separate subprogramme on national budgets for all projects of the Fund as a foreign financial assistance. 53. the managing authority within 30 working days of the certification authorities confirmed the receipt of declarations of expenditure prepared payment order for transfer of funds to the State budget revenue in the amount of the expenditure certified, taking account of the approved projects of the Fund of funds specified in the financing and co-financing of national proportion and actual funds managing authorities of the balance of the account. 54. on receipt of the final payment from the European Commission's annual programme, the managing authority prepares a payment order for transfer of funds to the State budget revenue for the remaining part of the certified expenditure within 10 working days after the receipt of the funds from the European Commission in accordance with the provisions of paragraph 46 and submit payment. Vi. project financing of the Fund and to make payments 55. If the beneficiary of the Fund is to direct public administration, financed the project in accordance with the following principles: 55.1. the beneficiary, through the Fund, payments from the funds provided for in the central budget of the national authority for the implementation of the project and the Foundation has approved a financing plan. The beneficiary prepares a payment order and submitted to the paying authority;
55.2. the beneficiary shall provide the leading body of the Foundation project progress report and justification of expenditure include copies of grant agreement within the time limits and procedures;
55.3. managing authority 40 working days from this rule 55.2. receipt of documents referred to are provided: 55.3.1. the inspection of documents, if necessary, request from the beneficiary of the extra or missing expense justification documents or clarify progress report;
55.3.2. the preparation of an opinion on the eligibility of expenditure. Opinion indicates the expenditure deemed appropriate and not appropriate for a-, as well as the reasons for the decision;
55.4. where the beneficiary of these rules 55.2. referred to in documents submitted grant deadlines laid down in the Treaty, the managing authority can decide to request the payment authority to stop the project financing plan laid down in the laws and regulations on the allocation of the appropriations of the suspension. 56. If the beneficiaries of the Fund are directly in public administration, public persona, derived from other public or private-law legal person, the project shall be financed in accordance with the following principles: 56.1. project approval by the Fund's managing authority and the beneficiary agree on the Fund's financing arrangements for the project. Funding arrangements include the grant agreement that provides for one of the following: 56.1.1. the beneficiary receives the advance funding after the grant agreement is signed and the receiving of interim and final funding in accordance with the funding request submitted with the progress report of the project of the Foundation and justification of expenditure documents;
56.1.2. the beneficiary shall finance fund project from its own resources and the implementation of the project or part of it shall be submitted to the funding request for the reimbursement of expenditure together with project progress report by the Fund's expenditure and source documents;
56.2. the managing authority 56.1.1. these provisions in the case referred to in subparagraph within the time limits specified in the contract, grant, and in order to transfer an advance payment to the recipient of the funding. Advance and interim funding, as well as all the project-related payments open account beneficiary payment institution;
56.3. managing authority: 56.3.1. Note that the advance and the various intermediate pre-financing amount may not exceed 90% of the funds allocated to the financing of the project;
56.3.2. final funding granted by the managing authority after receiving final funding progress review and verification of receipt;
56.4. beneficiaries of the Fund, through the project costs from the receipt of the advance payment or your means;
56.5. beneficiaries of the Fund, together with the project's progress and expenditure review source documents submitted to the Managing Authority Fund project funding request interim financing or funding or closing a request for reimbursement of the grant agreement within the time limits and procedures;
56.6. the managing authority 40 working days from 56.5. these provisions referred to in the receipt provides: 56.6.1. the inspection of documents, if necessary, request from the beneficiary of the extra or missing expense justification documents or clarify progress report;
56.6.2. the preparation of an opinion on the eligibility of expenditure. Opinion indicates the expenditure deemed appropriate and not appropriate for a-, as well as the reasons for the decision;
56.6.3. interim or final transfer of the beneficiary of the financing, if necessary, deducting from the amount requested any inappropriate expenses. 57. If the funds in the course of implementing the project, the total expenditure under the Fund for the project exceeds the maximum approved amount of the eligible cost, the difference shall be borne by the beneficiary of the funds. VII. Reporting on identified inconsistencies in the implementation of the Fund, 58. Management and supervision of the institutions involved in the effective management and control system to prevent or resolve any discrepancies in the implementation of the project fund. 59. non-compliance With this provision in the sense understood by any fund management in the Republic of Latvia regulatory or European Union law, the resulting infringement of the managing authority, delegated authority, audit authority, certifying authorities, paying authorities or the beneficiary of the Act or omission which has or could have a negative impact on the European Community's general budget. 60. the budget of the European communities directly can affect such discrepancies: 60.1. significant inconsistencies in the tender process, which has affected the final result;
60.2. non-compliance with Fund project evaluation process;
60.3. non-compliance with procurement or contract award process;
60.4. conflict of interest Fund project evaluation, the tender process or the contract closure process;
60.5. accounting and expenditure justification document processing and storage, non-compliance with accounting requirements;
60.6. payments to non-compliance with the expenditure defined work volume;

60.7. technical discrepancies in the implementation of the project funds that affect or may affect Fund project budget;
60.8. inappropriate material or the use of high-quality services, which affect or may affect Fund project budget;
60.9. grant agreement, purchase agreement, or a breach of the law. 61. the managing authority, delegated authority, audit authority, certification authority or payment institution shall assess its possible non-compliance found and, if required, prepare an initial non-compliance report (annex). 62. Non-compliance with established authority in preparing initial reports of non-compliance, if at least one of the following conditions: 62.1. the funds for financing the amount in dollars, European Commission the monthly exchange rate is greater than EUR 10000 equivalent;
62.2. Fund funding amount, in LCY, of the European Commission in application of the monthly exchange rate, is less than EUR 10000 equivalent but not matching a particular fund established under the project;
38.7. systemic inconsistencies that may arise in the implementation of other projects;
38.8. There is reasonable suspicion that non-compliance may lead to effects outside the territory of the Republic of Latvia or of non-compliance with the sign of illegal activity that the methods used are considered to be new;
62.5. have reasonable suspicion of fraud or organised crime. 63. the initial report of non-compliance not prepared in the following cases: 39.2. If non-compliance has occurred, because the beneficiary has already implemented a project of the Fund, in whole or in part, of insolvency;
39.3. If the non-compliance found voluntarily reported by the beneficiary and the relevant possible non-compliance did not find the managing authority, certifying authority, audit authority, payment authority, the European Commission, the national audit office or other authority, which shall carry out the checks in the project of the Foundation, and if non-compliance is inevitable and fund the project is possible without the appropriate expense is deducted;
63.3. If a managing authority of non-compliance is detected and corrected before the interim or the final beneficiaries of the funding and the inclusion of the expenditure before the statement of expenditure, which is sent to the European Commission. 64. The delegated authority, the audit authority, the certification authority and payment authority the original message in the sent of non-compliance (paper and electronic), the managing authority shall send a copy of the certification authority and the audit authority, the following time limits: 64.1. This provision, and 38.7 38.6 62.1.. in the cases referred to in point-three weeks after the fact of detection of non-compliance;
64.2. This provision and 62.5 in 38.8. in those cases-three working days after the fact of detection of non-compliance. 65. The delegated authority, the audit authority, the certification authority and payment authority prepares the quarterly non-compliance report (annex) for each of its non-compliance found that these provisions have not yet been drafted, paragraph 71 of the concluding message of non-compliance, and send (paper and electronic), the managing authority shall send a copy of the certification authority and the audit authority, the following time limits: 65.1. for the current year quarter I-until May 1 of the current year;
65.2. for the current year quarter II-by 1 august of the current year;
65.3. the current year quarter III-1 for the year to November;
65.4. for the current year quarter IV-until next February 1. 66. If the quarter has not detected any discrepancies, delegated authority, the audit authority, the certification authority and payment authority in writing inform the managing authority the provision referred to in paragraph 65. 67. when preparing the initial report, all of the non-compliance with the provisions listed in the annex is not available or for the previous quarter the discrepancy report submitted the information required to update and supplement, delegated authority, the audit authority, the certification authority and payment authority provides the missing or updated information to the managing body, a copy of the certification authority or audit authority, in the next updated quarterly reports of non-compliance (paper and electronic). 68. the managing authority, delegated authority, the audit authority, the certification authority and payment authority provides accounting information (storage in electronic form) for each year in the implementation period, specifying the information that is provided in the reports of non-compliance. 69. the managing authority shall ensure that all submitted the report of the assessment of non-compliance, the leading authorities available other information evaluation and, if necessary: 69.1. Requests for additional information;
EB 69.2. suggests or take control and audit to gain the confidence of the non-compliance detection and prevention measures of the effectiveness and sufficiency;
69.3. proposes additional measures of control and audit programs, the implementation of the Fund management and supervision in participating institutions. 70. If, in accordance with the leading authorities available additional information referred to in the reports of non-compliance cases cannot be considered as non-compliance, it shall within two weeks of receipt of the report of the non-compliance shall inform the applicant of the discrepancy report, a copy of the audit authority and the certifying authority. 71. If the delegated authority, the audit authority, the certification authority and payment authority, based on the opinion of law enforcement authorities, or doing additional testing or considering other measures for the management of the Fund or to obtain additional information, consider the non-compliance report describes inadequacies of prevent, the authority delegated by the audit authority, the certification authority and the paying authority shall inform the managing authority, in preparing the final report of the non-conformity (annex) and basing why the described is to be considered as non-compliance. 72. the managing authority of the programme, when preparing the annual progress or final report, inform the European Commission of the identified discrepancies. VIII. annulment expenses corresponding 73. Managing Authority may recognise the costs of not appropriate in such cases: 73.1. after review of progress and expenditure justification document checks, preparing this 55.3.2.56.6.2. provisions and referred to the opinion of: 73.1.1. expenditure does not meet the Fund's expenditure provided for in the project;
73.1.2. expenditure does not meet the eligible cost of the Fund;
73.1.3. the beneficiary has not submitted the managing body the necessary justification of expenditure documents grant the contract within the time limits and procedures;
73.1.4. the beneficiary is not subject to the Republic of Latvia or European Union law or grant agreement;
73.2. conformity report and evaluation. 74. where the managing authority for the appropriate amount of expenditure recognised less, than the beneficiary of the Fund presented a progress report on the project, its about that amount reduces the total eligible costs of the project of the Foundation and ensure that appropriate records. IX. the appropriate recovery of expenses Not 75. the managing authority shall assess the costs of inadequate recovery process efficiency and effectiveness and makes a decision on improper spending 75.1.: withholding if the recoverable amount is possible to withhold from interim or final funding is to be allocated to the beneficiary;
75.2. inappropriate expense write-off their expenditure, if the recoverable amount of the Foundation project of one single case of non-compliance not exceeding 50 lats or if administrative and other expenditure related to inadequate spending recovery is greater than the recoverable amount;
75.3. inappropriate spending recovery, if it is not possible to withhold. 76. the managing authority shall open an account payment institution not appropriate for the recovery of costs. 77. This rule 75.1. in the case referred to in subparagraph managing authority of funding amounts to be awarded to the beneficiary does not report the correct amount of expenditure and will inform the beneficiary of the financing, specifying the amount of the withholding of funds and of the reasons why the expenditure recognised as inappropriate. 78. This rule 75.2. in the case referred to in subparagraph managing authority shall prepare the accounting statement showing the date when the corresponding expenses are written off against the corresponding expenses. That date shall be considered non-compliant expense recovery date. 79. This provision is 75.3. in the case referred to in subparagraph managing authority sends the request to the recipient of the funds to repay expenses irrelevant. Request: 79.1. the beneficiary of the financing, which carried out the project has identified inadequate expenditure;
79.2. project title and number;
findings of fact; 79.3.
49.3. reasons why the costs recognised as inadequate;
49.4. the inadequate amount of the expenditure, including: 79.5.1. the Fund's financing;
79.5.2. the State budget financing;
79.6. recoverable amount, including: 79.6.1. the share;
79.6.2. the State budget financing;
79.7. inadequate amount of the expenditure of the funds of the European Commission, if the managing authority has been received from the European Commission decision on recovery of funds;
inappropriate expenditure of 79.8. recovery period;

79.9. the account not refundable expenditure. 80. If the beneficiary is the national regulatory authority and managing authority cannot provide the appropriate expenditure not deducted or write-off, the managing authority shall inform the State control and also in the Cabinet. Inappropriate expense recovery shall be deemed to be the date when the information is sent to the said institutions. 81. If the beneficiary is of direct public administration, derived public persona, other State authority or a legal person in private law and managing authority cannot provide the appropriate expenditure not deducted or write-off, it recovers in the following order: 81.1. the managing authority shall send the beneficiary the terms referred to in paragraph 79 of the request and shall ensure that the beneficiary not pay off according to the expenses, including the provisions referred to in paragraph 76 of the account;
81.2. If the beneficiary does not reimburse the expenses of this provision irrelevant 79. request referred to in paragraph 1 and the time-limit set in the reasoned request is received to extend the period of recovery, the managing authority's funding requests the recipient to repay the relevant expenditure, not specifying the recovery period;
If these rules 81.3.81.2. activities referred to in the corresponding expenditure is not repaid, the managing authority shall decide on the procedures for bringing cases against beneficiaries. 82. the managing authority, received from the funding requested justified request to extend inappropriate expense repayment period, assesses the information submitted and take a decision on the extension or no extension and shall inform the beneficiary of the financing. 83. the managing authority shall ensure that the appropriate expenditure not recovered the transfer of State budget revenue, if these inappropriate expenditure not reimbursed to the European Commission in accordance with its request. 84. If the corresponding expenditure shall be repaid to the European Commission in accordance with the provisions referred to in paragraph 97 of the final decision of the European Commission, but the recovery from the beneficiaries is not possible, a leading authority on the basis of an order of the Cabinet of Ministers, released funds from the Ministry of finance budget sub 41.08.00 "funding policy instruments of the European Union and other foreign financial assistance and projects co-financed measures" means. 85. the managing authority shall inform the certification authority does not comply with the recovery of the expenses of the beneficiary and recover funds transfer of State budget revenue, as well as inform the audit authority, if the expenses are recognised as inappropriate after certification or audit authority of non-compliance report. 86. the certification body shall verify that the appropriate expenditure on recovery, as well as records of recoverable and amounts refunded where possible by deducting them from the next statement of expenditure declared expenditure. X. reporting, approval, and submission to the European Commission 87. the managing authority for the European Commission progress and final report for each year of the programme, on the basis of this provision and 56.6.2 55.3.2. the opinions referred to on the eligibility of expenditure, the reports of non-compliance, the beneficiary of the financing Fund submitted the project progress and final reports, as well as, if necessary, by requesting additional information from funding recipients. 88. in order to prepare the final report, the managing authority shall be convened by the Management Committee, which evaluates the annual programme progress in the implementation of the multiannual programme and confirmed in the final report. 89. the managing authority shall submit to the certification authority (and sends the information to the audit authority) the following documents the following periods of time: 89.1. a progress report, together with the Foundation's funding request for the second pre-financing payment-60 working days after you have spent at least 60% of the European Commission transferred advance payment;
89.2. the Management Committee approved the final report, together with the Foundation's funding request for payment or reimbursement of the final declaration-80 working days following implementation of the annual programme. 90. the certification authority within 60 working days following the progress or final reports from the managing authority shall examine and endorse it, prepare an interim or final expenditure declarations and forward these documents along with the Fund's request or declaration of reimbursement to the managing authority for submission to the European Commission, as well as to inform the audit authority. 91. If the certification body finds inaccuracies in progress or final report, it requests the managing authority to make appropriate corrections and inform the audit authority. 92. at the request of the certification authority the managing authority within 10 working days during the clarify the progress or final report and submit it for approval to the certification authority repeatedly (and sends the information to the audit authority). 93. the adjusted progress or final report certifying authority checks the 20 working days after its receipt of the managing authority. 94. the managing authority shall submit to the European Commission progress report, the Fund's funding request for the second pre-financing payment and certification authorities prepared an intermediate Declaration of expenditure within five working days after receiving it from a certification authority. 95. the managing authority certification authority received final report and a final Declaration of expenditure, as well as the rules referred to in paragraph 120 of the audit authority annual report, together with the Foundation's funding request, the final payment or refund is presented by the European Commission within nine months of the year, the implementation of the programme. 96. the managing authority shall, within three months after receipt of the communication of the European Commission for financial corrections, having regard to the final Declaration of expenditure and the expenditure on the European Commission to be adequate, the difference between the expenditure recognized for submitted to the European Commission its observations. 97. The final decision of the European Commission of the financial means of the managing authority shall ensure that the European Commission is refunded from the European Commission funding already received and final expense recognised the difference. 98. the managing authority shall prepare and up to June 30, 2012, or until 30 June 2015, or other deadlines set by the European Commission shall submit to the European Commission evaluation report on the results of actions co-financed by the Fund and efficiency. XI. Fund of financial control and audit 99. funded projects of the Fund is subject to the European Commission, the European Court of Auditors, the national control, the managing authority, the audit authority and the certifying authority for financial control and audit. 100. the Fund's financial control and audit within the meaning of these provisions is: 100.1. the beneficiary of the funding request, submitted a progress report and justification of expenses document;
100.2. the works, supplies and services, as well as other expenditure financed from the Fund resources, the sample project, check the Fund's project implementation;
100.3. random checks on the declarations of expenditure to the legality and regularity of the expenditure, ensuring that the sample is at least 10% of the total eligible expenditure for each annual programme;

100.4. audit to make sure the established management and control systems are effective. 101. This rule 100.1. the test referred to in (a) the managing authority shall ensure that the inspection exposing all the requests for financing and at least a representative sample with source documents according to the established by the managing authority. 102. the managing authority after this rule 100.1. the checks referred to in this provision sends 55.3.2. and 56.6.2. the opinion referred to in the information for the beneficiary, certifying authority and audit authority. 103. This rule 100.2. the check referred to in paragraph provides the leading authority in accordance with the principles laid down. 104. the managing authority shall prepare information for this rule 100.2 in planned inspections and submit it to the certifying authority and the audit authority within three months of project approval of the Fund. 105. the managing authority shall each quarter to the first quarter of the twentieth month date submitted to the certifying authority and the audit authority of any previous quarter this provision made under the above 100.2. tests and their results. 106. This provision 100.3. verification shall be referred to the audit authority prior to the final Declaration of expenditure to the approval of the certifying authority. 107. the audit authority shall draw up and approve the written internal procedures, determining the order in which these rules made 100.3. the funds referred to in the draft edition of random checks. 108. The audit authority shall draw up the rules of 100.3. the checks referred to in the draft report and sends it to the coordination of the managing authority. The managing authority shall, if necessary, request clarification of the funding recipient. Agreed, the audit authority shall submit the report to the managing authority and a copy of it sent to the certification authority. 109. This provision is 100.4. the verification referred to in the audit authority, in the light of the implementation of the Fund of the programme, the management and supervision of the institutions involved in the internal audit department the internal audit plans and audit results. 110. a copy of the message for this rule 100.4. the audit referred to in the audit of the authority shall be submitted to the managing authority and certifying authority. 111. the managing authority, certifying authority and the beneficiary is responsible for the provision of 100.3. the checks referred to in this provision and 100.4. in the system of the audits referred to in the implementation of recommendations in their own institution. Information on the implementation of recommendations within the audit submitted to the authority. 112. the certification body has the right to do any of these regulations, paragraph 100. 113. In order to make this provision, paragraph 100 inspections and audits, the implementation of the Fund, under the direction and supervision of the institutions and persons concerned according to the requirements in these rules features, ensure that: 113.1. access to documents, and other material values that relate to the subject of the verification or audit;
113.2. implementation of projects financed by the Fund related financial documents, and other documents (including electronic form);
113.3. required documents and a copy of the statement;
113.4. information on Fund project development, implementation and monitoring. XII. The audit strategy and an annual audit report 114. Six months after the Foundation of the draft multiannual programme to the European Commission for approval of the audit authority shall prepare and submit to the European Commission a unified program Foundation audit strategy. Strategies, based on the implementation of the programme of the Fund and the supervision, control of the institutions involved in the internal audit Department presented information about planned programs for the management and control systems and audit program submitted to the management and control system of the audit strategy from 2008 to 2013. 115. the implementation of the Fund, under the direction and supervision of the institutions involved in the internal audit unit shall submit the information referred to in the audit body four months after Fund approval of the draft multiannual programme. 116. the implementation of the Fund of the programme, the management and supervision of the institutions involved in the internal audit Department two weeks after you make changes in the management and control system of the audit plan and programme for the management and control systems shall inform the audit strategy of the audit authority. 117. Every year (starting in 2009) the audit authority shall prepare and submit up to 15 February the European Commission, the managing authority and the certifying authority of the single program, updated Fund audit strategy, as well as the annual audit plan. 118. in the implementation of the Fund of the programme, the management and supervision of the institutions involved in internal audit units each year up to 20 January, the audit authority shall be submitted for the year planned programme management and control system of the audit. 119. the implementation of the Fund of the programme, the management and supervision of the institutions involved in the audit authority submitted copies of reports of the audits, as well as every year until 30 January presented the audit report for the audit of the authority annual plan. The plan specifies the information about the key audit recommendations, as well as information on the implementation of the audit recommendation. 120. at the end of the program year, the audit authority shall prepare and submit to the September 15 the managing authority sent to the European Commission a report on the program of the year. The report includes: 120.1. annual audit report setting out the facts found in the implementation of the audit strategy for the audit of the annual programme, and reported on all the programs the Fund management and control deficiencies identified;
120.2. the opinion, or the Fund management and control systems shall provide reasonable assurance that the European Commission the declarations of expenditure submitted is correct and the action taken is legal and proper;
120.3. the Declaration considered the final request for payment or statement of reimbursement and justification for the legality and accuracy. XIII. final question 121. Until 1 January 2008 October programs Fund implementation, management and monitoring of the institutions involved in the creation of the internal control system and prepare a description of the procedure (manual). Prime Minister i. Godmanis Interior Minister m. Segliņš annex Cabinet on 10 March 2008 the Regulation No. 167 of the report non-compliance sample Interior Minister Mr Segliņš