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Cabinet of Ministers Regulations No. 815 2007 in Riga on 27 November (pr. No 66 49) amendments to the Cabinet of Ministers of 27 December 2005, the Regulation No 1031 "rules on budget expenditure classification of economic categories" Issued in accordance with the law on budget and financial management article 11 and paragraph 1 of article 43 first paragraph 1. make Cabinet 27 December 2005 no 1031 rules "rules for the classification of expenditure budget according to economic categories" (Latvian journal, 2005, nr. 210.2006; 193. no), in the annex the following amendments: 1. Express 1.1. sub code 1110 name and explanation by the following: "1.1. Monthly salary code 1110 1110 records: monthly salary in accordance with the statutory pay systems to be financed from the budget officers confirmed the qualification categories, monthly salary and set hourly rates, a soldier's monthly salary, the salary of officials with special ranks, as well as the salaries of the deposited amounts After a storage deadline the national contributions in General "1.2. Express 1.1. sub code 1140 name and explanation by the following:" 1. Allowances and bonus code 1140 in 1140 records: all types of supplements to wages and salaries: duties of the increased intensity of work conditions for work in specific circumstances, which are associated with increased risk of employee's safety or health, special allowances for soldiers, special allowances for officials with special ranks for the extra work on night work, overtime work or work on holidays and other legislation in certain allowances, bonuses, including cash prizes, excluding social benefits and compensation, paid by the employer; bonuses for management contracts, transport managers about the class "1.3. Express 1.1. sub code 1170 name and explanation by the following:" 1.1.1170 employer benefits and payments code 1170 lists: employer benefits conferred and duties (remuneration in kind): employer gifts and prizes awarded, benefits the employer of an employee, his family, personal consumption, which gets a property transfer or transfer of use of the property or services provided or paid way , on legislation that the employer's benefits and payments granted in the cases specified in the "Express 1.4 1.1. sub code 1225 and 1226 titles and explanations by the following:" 1. The intake compensation code 1225 1225 lists: employer compensation in cash intake officers with a special service rank and soldiers in accordance with the laws and regulations 1.1.1226 uniform compensation code 1226 records: uniform compensation in accordance with the laws and regulations "to express 1.5 1.1. sub code 1228 name and an explanation of the following 1.1. ":" 1228 employer social benefits and compensation as calculated from income tax and social security payments in code 1228 counts: employer social benefits and compensation; benefits in respect of accidents at work, benefits in case of death of the employee or his or her family members or dependants in case of death (the amount of the allowance to $150), compensation to the employee's travel expenses, work injury compensation, housing allowances and compensation for living space rent and utility payments to cover soldiers, a lump sum payment to employees working abroad, compensation for the purchase of glasses and other social allowances "1.6. Express 1.1. sub code 2122 name and an explanation of the following : "1.1.2122 other mission expenses code lists: 2122 All expenses related to the stay (lodging) and path (transport), in accordance with the legislation on mission expenses, travel expenses of legal or statutory cases, going on vacation or leave, the costs of life or health insurance during a business trip abroad, membership fee, except the day money" 1.7. Express 1.1. Sub 2230, 2231, 2232 code 2233 and 2234, names and explanations the following : "1.1.2230 institutions administrative expenses and the institution's operating costs in the code listing: 2230 administrative expenses of the authority and the Authority's operating expenditure relating to the 1.1.2231 administrative expenditure and public relations, courses and seminars in code 2231 records: administrative expenses of the authority of the official representatives of other institutions, domestic and foreign delegations and other measures of commercial service, as well as a public relations exercise expenses (information material , Office supplies, rental of premises for meetings, conferences and other events). Consultations, courses, seminars, conferences, congresses and other events costs (rent of premises, transportation and translation services, catering services) 1.1.2232 contract expenses of outside experts in code lists: 2232 contractual expenses of outside experts-outsourcing costs (Auditors, experts, interpreters and other services of outside specialists), if the contract is concluded with legal persons and the self-employed who register as taxpayers 1.1. Expenditure on 2233 transport services code 2233 lists Transport services: institutions, except with purchased goodwill delivery related expenses of transport services, which are included in the composition of the value of assets 1.1.2234 legislation specified employer health costs to workers in the code: 2234 records legislation in certain expenses of the employer to ensure the health workers-preventive vaccination, special food expenses when working in harmful conditions, health check 1.8. Express 1.1. sub code 2239 name and an explanation of the following : "other authorities 1.2239 administrative expenditure and with activity-related services
Code: 2239 other institutions account for administrative expenses, which are not mentioned in the codes, 2231 2232 2233 2234, 2236, 2237,, and 2238, including staff costs, the search costs of witnesses, victims, court assessors to be joined; statistical and sociological survey, typography and publication, document binding and bookbinding, public transport mēnešbiļeš of acquisition expenses, expenses borne by soldiers on the use of public transport service, library, book binding and transfer, literature acquisition expenses, expenses associated with the periodic press ordering authorities needs, removal expenses, as well as other institutions operating expenses related to the services (including the drinking water needs of the authority) "1.9. Express 1.1. sub code 2242 2243 2244, and names and explanations in the following wording: "1.1.2242 vehicle maintenance and repair code list: 2242 all vehicle maintenance costs-the technical inspection, maintenance, parking, maintenance fees, insurance, passes and other expenses related to the maintenance of the vehicle, if the institution organizes the vehicle itself, and the costs of servicing the vehicle-expenses that the Authority pay service providers in accordance with agreements on vehicle service including service parts and materials used to provide the service 1.1. Equipment, 2243 inventory and hardware repair, technical service code: 2243 records equipment, inventory and equipment repair and maintenance costs, including service parts and materials used to provide the service 1.1.2244 buildings, structures and premises maintenance code 2244 records: building and cleaning, yards, streets, sidewalks, utilities and maintenance for cleaning, carpet Exchange , a security guard, lift maintenance service expenses and other expenses related to the maintenance of buildings and premises, as well as utility expenses, if the authority of the public services provide building operator "1.10. Express 1.1. sub code name and explanation of 2250 by the following:" 1.1.2250 information technology services in the code listing: 2250 expenses legal persons about the computer software development, development and replenishment services, as well as other work undertaken in accordance with the budgetary authorities order "1.11. Supplement 1.1. Sub behind the code explanation the code 2251 2250 2252 and 2259 names, and explanations by the following: "1.1.2251 information system maintenance code 2251 records: spending the entities associated with the maintenance of information systems, including computer rental, computer placement in specialized centres, data about the server service and administration, as well as software maintenance 1.1.2252 license information system rental expense code list: 2252 expenses to cover the rental and maintenance of licences 1.1.2259 other information technology services" 1.12. Express 1.1. sub code 2279 name and an explanation of the following : "1.1. Other previously unclassified 2279 service types in the code listing: 2279 other costs for services that are not listed above, including the society integration fund for social integration of project implementation, excise marks, membership fees and subscriptions to domestic institutions and other organizations, membership fee workshops, conferences (not including travel) and other expenses" 1.13. Supplement 1.1. Sub behind the code with the code name 2285 2290 2291 2292, 2293, 2294, 2295, 2296, names the following: "1.2290 capital expenses from sales and the conversion of tēšan, worth the paper trade and revaluation 1.2291 expenses from the sale of capital 1.1.2292 expenses from revaluation of capital 1.1. Expenses from securities trading 2293-2294 1.1 expenses from revaluation of securities 1.1.2295 expenses from investments in related and associated corporations in the revaluation 1.1. Expenditure from 2296 long-term investment institutions of initial recognition in the balance sheet" 1.14. Express 1.1. sub code 2311 and 2312 names and explanations the following : "1.1.2311 Office product code: 2311 records in the functioning of the authority requires the Office supplies (stationery, desk Organizer, plastic shelf, the floppy disk box, document holder) and material costs, including information transmission and processing equipment (printers, photocopiers, fax machines, and other information transmission and processing facilities) operating materials (such as diskettes, cassettes, ink, paper) expenses, including the expenses 1.1. Equipment in 2312 2312 Code lists : The functioning of the authority requires and inventory items (value up to $150 per unit) and the acquisition of equipment, of which the lifetime is less than one year (including the purchase of the delivery costs) "1.15 Express 1.1. sub code 2350 name and explanation by the following:" 1.1.2350 and institutions during the current repair maintenance materials code 2350 records: the costs of all materials and goods that you need mass to maintain and repair buildings (excluding building materials and structure overhaul), electrical and mechanical systems, vehicles, equipment, computer equipment, photocopying equipment, means of communication (expenditure on colors and other remontmateriāl for spare parts, expenses for farm purposes, expenditure on buildings, courtyards, streets and sidewalks in the handling and use of materials and articles, the expenses on social institutions, cultural institutions, and other bodies of the sanitary facilities for maintaining troops in the use of materials) including with purchase delivery expenses "1.16 Express 1.1. sub code name and explanation of 2400 as follows:" 1.1.2400 books and periodicals in the code listing: 2400: for textbooks, library books, training institutions, health care institutions and other institutions, including the armed forces libraries; the library stock includes acquisition costs (e.g., magazines, periodicals), if they are related to the nature of the institution (for example, schools, social care institutions) "
1.17. Express 1.1. sub code 2420 and names and explanation of 2490 as follows: "1.2420 library books and periodicals 1.1.2490 other books and periodicals in the code listing: 2490 books and Other recurring expenses that are not mentioned in the codes and 2410 2420" 1.18. Supplement 1.1. Sub behind the code name and explanation of 2700 to 2800 code name and explanation by the following: "1.2800 services that the budgetary authority in payment within a defined function, other than administrative expenditure authority code 2800 records: the budgetary authority paid services that they purchase from other service providers that are not national and State institutions, the bass being or commercial companies in which the State and local authorities have no capital da fo holders (if the function within the budget authority cannot provide a full range of services to the public), "1.19. Supplement 1.3. Sub behind the code with the code name 3247 3248 name and an explanation of the following : "1.3. Repayment of State budget of 3248 from national budgetary institutions and local government funds or foreign financial assistance for balances of previous budget periods expenditure financed in the code listing: 3248 With Ministry of finance charges in favour of harmonised national General revenues of the State budget and municipal budgets of the institutions or foreign financial assistance for balances of previous budget periods of national budget expenditure financed '' 1.20 Express 1.3. sub code 3249 name following : "1.3.3249 overall subsidies and grants from foreign financial assistance, which cannot be attributed to 3241, 3242, codes, 3244 3245, 3246, 3243, 3247 and 3248" 1.21 Express 1.3. sub code 3410 3400 and names and explanations in the following wording: "1.3. Subsidies and grants transfer 3400 in the expenditure listed in the code consolidates at discharge, and the code group, and 3490 3410 3420 codes within accountable according to the unified national budget planning and implementing information systems (information systems) conditions of subprogramme 1.3.3410 Transference" Funds for contingencies "in the code listing: 3410 under Cabinet rules the national budget subprogramme" funds "appropriations for contingencies that codes should appropriately information system" 1.22 Supplement 1.3. Sub behind the code name and explanation to the 3410 code 3411 3412 and names the following: "1.3.3411 undistributed transference from the sub-programmes" funds for contingencies 1.3.3412 open transfer of the sub-programmes "contingencies" "1.23. Express 1.3. sub code 3420 name following : "1.3. Transfer of capital funds 3420" 1.24 Supplement 1.3. Sub behind the code with the code name 3420, 3421, 3422 3423 and 3429 name as follows: "1.3.3421 undistributed capital fund transfers from 1.3.3422 open capital transfers from the Fund to the general budget of the State open 3423 1.3 transfers of capital to fund municipal budgets are split rest 3429 1.3 transfer of capital fund" 1.25. Express 1.3. sub code 3490 name following : "1.3.3490 other subsidy and grant transfers" 1.26. Supplement 1.3. Sub behind the code with the code name 3490, 3491, and 3492 3493 3499 name as follows: "1.3.3491 remaining undistributed subsidy and grant transfers 1.3.3492 remaining open grants and transfers to the grants of the State budget 1.3.3493 other open grants and grant transfer to municipal budgets are split rest 3499 1.3 subsidy and grant transfers" 1.27 Supplement 1.3. Sub behind the code with code 3800 3499 name name and an explanation of the following : "1.3.3800 specific programmes planned and with Cabinet orders the appropriations divided code 3800 records: Bill on State budget for the year concerned the specific programmes (such as appropriation reserve) the approved appropriations under individual orders of the Cabinet of Ministers is reallocated ministries and other central public authorities" to express the 1.28 sub-group code 1.2 4330 name and explanation by the following: "1.2.4330 national budgetary interest payments code 4330 lists : National budgetary interest payments on deposits and account balances are used in accordance with the agreements, "1.29. Supplement 1.2. Sub behind the code name and explanation with 4330 codes, 4332 4333 4339 4331, and names and explanations in the following wording:" 1.2.4331 national budgetary interest payments to the State social insurance special budget code: 4331 records national budgetary interest payments to the State social insurance special budget for deposits and account balances are used in accordance with the agreements concluded by the 1.2.4332 national budgetary interest payments for the rest of the State budget funds by the authorities investors in the code listing: 4332 national budgetary interest payments to other government institutions of funds investors on deposits and account balances are used in accordance with the agreements concluded by the 1.2.4333 national budgetary interest payments on municipal budget investments in the code listing: 4333 national budgetary interest payments on municipal budget investments in Treasury deposits and account balances are used in accordance with the agreements concluded by the national budget 4339 1.2 interest payments to other investors in the code 4339 lists State budget interest payments to other investors on deposits and account balances are used in accordance with the agreements, "1.30. Express 2.1 sub code name and explanation of 5170 the following:" 2.1.5170 Corporation purchases the resulting goodwill code 5170 applied business (company) in the event of acquisition, and this is the value of the acquired company excess over it owned tangible assets value. This code shall also apply to the purchase of the company resulting in goodwill amortization expenses (depreciation), as well as in cases where the reduced capital expenditure by the scrapped "1.31. Express 2.1 sub code 5230 name and explanation by the following:" 2.1.5230 other fixed assets
Code 5230 applied costs and expenses for such long-term assets such as vehicles, computer, communications and office equipment, library items, entertainment, literary and artistic works, jewels and precious metals, antiques and other art objects, valuables ' 1.32 Express 2.1 sub code 5233 name and explanation by the following: "2.1.5233 library item code 5233 apply statutory registered public library inventory of the books and other printed matter , sound recording, video, electronic and other similar expenses for the purchase (except for periodic expenses) "1.33. Express 2.1 sub code name and explanation of 5240 following:" 2.1.5240 and fixed assets construction in progress code 5240 apply asset creation and unfinished construction costs up to commissioning of the object "1.34 Express 1.3. sub code 6200 name as follows:" 1.3.6200 pensions and social benefits in cash "1.35. to make sub code 6400 1.3 name and an explanation of the following : "1.3. benefits and Other compensation 6400 code 6400 accounting: other benefits and compensation that are not mentioned in the codes 6310, 6320 and 6330 6340 6350,, as well as the prize money paid to the authority the legal or natural persons who do not have an employment relationship with this institution, based on external or internal laws" 1.36. Supplement 1.5. Sub behind the code name code 7250 7260 name following : "1.5. Municipal grant 7260 financial cohesion fund" 1.37 Express 3.0. group code 8000 name and explanation by the following: "loss of 8000 3.0. exchange rate fluctuation and doubtful accounts receivable provision code group and its subcode 8000 applied to list the losses from currency fluctuations and written off losses from doubtful receivables (after accrual principle) 1.38 Express 3.0." group code 8300 name such reaction : "loss of 8300 3.0. exchange rate fluctuations relating to the special budget revenue" 1.39. supplement group behind code 3.0.8400 8500 with a code name and the name of the following version of the 8600: "3.0. Loss of 8500 exchange rate fluctuations relating to the 8100 and 8200 codes not listed means the general expenses of the 8600 3.0. doubtful receivables write-off" 2. That rule 1.1., 1.2., 1.3, 1.4, 1.5, 1.6. 1.7, 1.8, 1.9, 1.10, 1.11, 1.12, 1.13, 1.14, 1.15, the., 1.16, 1.17, 1.18 1.23..., 1.24, 1.25, 1.26.., 1.27, 1.30, 1.31, 1.32., 1.33, 1.34, 1.35.., 1.36 1.37 1.38, 1.39 point, and shall enter into force by 1 January 2008.
Prime Minister a. Halloween Finance Minister o. Spurdziņš
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