The Order In Which Reports On Perceived Inconsistencies And Recover Improper Expenses Incurred The European Union's Structural And Cohesion Funds In 2014 Introduction – 2020 Programming Period

Original Language Title: Kārtība, kādā ziņo par konstatētajām neatbilstībām un atgūst neatbilstoši veiktos izdevumus Eiropas Savienības struktūrfondu un Kohēzijas fonda ieviešanā 2014.–2020. gada plānošanas periodā

Read the untranslated law here: https://www.vestnesis.lv/op/2015/178.13


Cabinet of Ministers Regulations No. 517 in 2015 (September 8. No 45 86) procedures for reporting on identified inconsistencies and recover improper expenses incurred the European Union's structural and cohesion funds in 2014 introduction – 2020 programming period issued under the European Union's structural funds and the cohesion fund the 2014 – 2020 programming period management law article 20 paragraph 9 i. General questions 1. determines the order in which the report identified inadequacies of European Union structural funds and the Cohesion Fund (hereinafter referred to as the Foundation of the European Union) projects (hereinafter the project) , scrapped, or regain withheld according to the expenses incurred, and the proportion of the financial corrections applied. 2. Non-compliance with this provision are: 2.1 the meaning any Latvian or European Union law violation that corresponds to the European Parliament and of the Council of 17 December 2013 Regulation (EU) No 1303/2013 laying down common provisions on the European regional development fund, the European Social Fund, the Cohesion Fund, the European agricultural fund for rural development and the European Fund for Maritime Affairs and fisheries and general provisions on the European regional development fund , The European Social Fund, the Cohesion Fund and the European Fund for Maritime Affairs and fisheries, and repealing Council Regulation (EC) No 1083/2006 (hereinafter Regulation No 1303/2013), article 2, paragraph 36; 2.2. the beneficiaries of the Fund (hereinafter referred to as the beneficiary) committed administrative offences code of Latvia was 189.2 referred to in the third subparagraph of article administrative violations, the competent institutions concerned a decision has entered into force and became the undisputed or a court judgment has entered into force (applicable if the beneficiary is not a direct regulatory authority); 2.3. the beneficiary made to article 280 of the Criminal Code referred to in the second paragraph the crime, if the beneficiary is found guilty and the Court ruling or the Prosecutor's statement as punishment is in force (applicable if the beneficiary is a natural person); 2.4. beneficiary made to article 280 of the Criminal Code referred to in the second paragraph the crime unless the beneficiary is a suitable means of influence and forced the ruling of the Court or the Prosecutor's statement as punishment is in force (applicable if the beneficiary is a private-law legal person). 3. the cooperation of the authority of its decisions shall inform the beneficiary of the financing.
II. assessment of non-compliance (4) the managing authority, the audit authority, the certification authority, the responsible authority and the liaison body shall assess each of its possible non-compliance found. 5. If the managing authority, the certifying authority or responsible authority project finds discrepancies, it may within 10 working days of the detection of non-compliance with your official e-mail address, electronically inform the liaison body. Audit authority, finding possible discrepancies, notify the liaison body under the legislative authority of the audit procedures for ensuring the European Union's structural funds and the cohesion fund the 2014 – 2020 programming period. 6. providing that rule the information referred to in paragraph 5, the institution found a possible non-compliance, indicates (true, if they have appropriate information): 6.1 the beneficiary which implemented project found the possible non-compliance; 6.2. the project's name and number, which found the possible non-compliance; 6.3. the possible non-compliance as a result of the inadequate amount of the expenditure incurred (including separations on the cost items); 6.4. the nature of the discrepancy; 6.5. the possible detection of non-compliance. 7. cooperation authority is entitled to receive from the registry information for beneficiaries who are punished for the Latvian Code of administrative offences 189.2 referred to in the third subparagraph of article administrative violations or criminal law 280. Article referred to in the second paragraph of Commission of a criminal offence, or which are suitable for the forced influence (if the beneficiary is a private-law legal person) the Commission of a criminal offence, to establish these rules 2.2. , 2.3 and 2.4. referred to non-compliance. 8. cooperation authority, taking into account the information in its possession, as well as the managing authority, the audit authority, the certification authority or the information provided by the responsible authority for the project the possible non-compliance, assess the possible non-compliance, its severity, type and extent of losses and take a decision on the determination of non-compliance. If the cooperation authority finds that the inadequate amount of the expenditure is not possible to specify or should disproportionately decrease project eligible costs for all expenditure which does not comply with the law and the civil law contract or arrangement terms for the implementation of a project, the cooperation body under the managing authority developed guidelines on the application of financial corrections are applied in proportion to the financial adjustment. 9. where the liaison body or managing authority disagrees with the audit authorities of the financial correction proposed, the certification authority is deducted from declared expenditure to the European Commission its expenditure audit authority recognized as not appropriate. 10. in paragraph 9 of these regulations, these retained expenses can be declared the European Commission only if accepted by the audit authority retained expenses in accordance with the appropriate legislative authority for the audit procedure for the provision of European Union structural funds and the cohesion fund the 2014 – 2020 programming period. 11. cooperation Authority enters information about the detected non-conformity with the cohesion policy fund management information system 2014 – 2020 (management information system). 12. Information on all relevant management information systems quarterly in the input does not match the managing authority collects the following periods of time: 12.1. current year I quarter, until May 1 of the current year; 12.2. for the current year quarter II-up to 1 august of the current year; 12.3. for the current year quarter III-1 for the year to November; 12.4. for the current year quarter IV – until next February 1. 13. If the cooperation Office of management information system not entered the information about the quarter identified discrepancies, it is considered that the cooperation body in this quarter of the non-compliance is not found. 14. the managing authority within 10 working days after this provision 12. expiry of the period referred to in paragraph 1 shall organise a meeting with all the provisions in paragraph 4, the said institutions to discuss the quarter found inconsistencies and make a decision about which discrepancies must be reported to the European Commission. This provision, in paragraph 4 of that institution until this provision 12. expiry of the period referred to in paragraph 1 may sign up for consideration by the meeting of the other supplementary question. 15. Five working days before the provisions referred to in point 14 meetings the managing authority meeting participants electronically collect information about the quarter identified inconsistencies and more applied questions.
III. Reporting to the European Commission of the non-compliance found 16. cooperation authority electronically notify the European Commission of the non-compliance with the European Commission and established the European anti-fraud Office maintain data exchange system (hereinafter – non-compliance with the control system). Audit authority through lack of conformity management system, report on the audit authorities identified discrepancies if they reported no liaison body. 17. Failure to comply with the control system volume and usage rights when the provisions referred to in paragraph 4, the head of the institution concerned. Non-compliance with the control system of the use of the grant of the request shall be submitted in writing to the managing body. 18. the managing authority collects this provision the information referred to in paragraph 17 and take the necessary steps to this in paragraph 4, the provisions of the said institutions ensure the compliance of management system of usage rights.
IV. the inadequate recovery of expenses, if the beneficiary is a public authority, the planning region, municipality, from the State budget in part derived public person, not financed by the budget of the authority or a national corporation that implemented the projects of public administration delegated the task within the 19. If the beneficiary which implemented project have found that 2.1. mismatch referred to that resulting from inadequate expenditure made, means the authority or the planning region, the liaison body after the finding of non-conformity: 19.1. If possible, not be withheld according to the expenses incurred from the payment request; 19.2. If improper expenses incurred are not possible to withhold in accordance with this section and the provisions 19.1. one project one mismatch does not match any expenditure not exceeding 250 euro, not according to the expenses incurred are not recovered; 19.3. If improper expenses incurred are not possible to withhold in accordance with this provision, section 19.1 or 19.2 apply this provision in accordance with the procedure laid down in subparagraph, shall take a decision on the relevant expenditure made in the project, information on the decision to enter a management information system and three working days inform the managing authority, the responsible authority and the certifying authority. 20. If the beneficiary which implemented project have found that 2.1. mismatch referred to that resulting from inadequate expenditure made, is a municipality of the State budget, in part, derived public person (with the exception of the planning region), not financed by the budget authority, a public corporation that implemented the projects of public administration delegated the task, liaison body after the finding of non-conformity: 20.1. If possible, not be withheld according to the expenses incurred from the payment request; 20.2. If improper expenses incurred are not possible to withhold in accordance with this section and the rules 20.1. one project one mismatch does not match any expenditure not exceeding 250 euro, not according to the expenses incurred are not recovered; 20.3. If improper expenses incurred are not possible to withhold in accordance with these rules or to apply paragraph 20.1. this rule 20.2. procedure provided for in subparagraph shall take a decision on the costs of inadequate recovery. 21. If the cooperation authority has adopted this rule 20.3. the decision referred to the beneficiary not expenses incurred refunded within three months from the date of entry into force of these rules or pursuant to paragraph 26 of the repayment schedule. 22. If, in respect of those provisions referred to in paragraph 20 of the beneficiaries is established 2.2. these provisions referred to non-compliance, the authority acts in point 20 of these regulations in accordance with the procedure laid down in regard to funding, which is paid to the beneficiaries during the 12 months prior to the administrative Protocol for the drawing up of administrative violation. 23. If a decision on improper withholding of expenditure made in accordance with the provisions of section 19.1 or 20.1. and the expenditure concerned is declared to the European Commission, the authority shall inform the certification authority. Not according to the date of recovery of the expenditure deemed date of payment of the cooperation body of the approved payment request withholding from inappropriate expenses incurred, or, if payment is not applied, the day when the liaison body approved the request for payment shall be withheld from inappropriate expenses incurred. 24. where the liaison body shall take a decision on the costs of inadequate recovery under this provision, the 20.3 on that decision, inform the certification authority and for inadequate expenditure carried out recovery day is considered the day when money for inadequate expenditure are credited in full the provisions referred to in paragraph 40. 25. The Ministry of finance semi-annually, to 1 March and 1 September, the Cabinet of Ministers informed about all these rules 19 and 20 cases referred to. The Cabinet of Ministers decides: 25.1. for expenditure from the State budget, if the cooperation authority has adopted this rule 19.3. the decision referred to in subparagraph a; 25.2. on expenditure from the State budget or not, the recovery of expenditure incurred, if the cooperation authority has adopted this rule 20.3. the decision referred to in the paragraph, but appropriate for expenditure not reimbursed in the decision not to match any recovery of the expenditure or within the time limit set in accordance with the repayment schedule. 26. The beneficiary is not later than 10 working days before this rule 20.3. decision referred to the end of the statutory period, inform the liaison authority for failing within the time laid down in that decision not to reimburse the expenses incurred and 10 working days not according to the agreed repayment schedule of expenditure incurred. 27. If the beneficiary, which is a public corporation that implemented the projects of public administration delegated the task, this rule 20.3. the decision referred to in subparagraph within the time set out in these terms or pursuant to paragraph 26, not according to the agreed repayment schedule of expenditure not reimbursed by improper expenses incurred by it for each day of delay cost late-6% of the outstanding amount. 28. Late shall not apply during a period when the match is not according to the repayment schedule of expenditure carried out pursuant to this provision, paragraph 26. After you schedule a consultation late is not good if the beneficiary of the payments specified in the schedule. 29. If, following this rule 20.3. referred to in paragraph 26 of the decision, or referred to in the agreement is not possible within the framework of the project to recover improper expenses incurred, the liaison body shall have the right, in agreement with the responsible authority, to recover them from the same beneficiary on other projects, which are implemented in a public project submissions in the form of the selection the same specific aid objectives. 30. If the cooperation authority has adopted this rule 19.3. referred to in the decision not to match any recovery of expenditure shall be considered as the date of adoption of the decision in question. If the cooperation authority has adopted this rule 20.3. decision and referred to appropriate for expenditure not reimbursed in the decision not to recover the costs of or within the time limit set in accordance with the repayment schedule, according to expenditure incurred on recovery day is considered the day when the Cabinet of Ministers shall examine this rule 25.2. information referred to or when the beneficiary has complied with the Cabinet's decision. The Cabinet decision, the managing authority within five working days after the relevant cabinet meetings electronically inform the certification authority and the liaison body.
V. inadequate recovery of expenses carried out, if the beneficiaries are private law natural or legal person, 31. If the beneficiary which implemented project have found that 2.1. mismatch referred to that resulting from inadequate expenditure is carried out by private law natural or legal person, a liaison body after the detection of non-compliance: 31.1. If possible, not be withheld according to the expenses incurred from the payment request; 31.2. If improper expenses incurred are not possible to withhold in accordance with this provision and paragraph one 31.1 project one mismatch does not match any expenditure does not exceed eur 250, as well as in the case of financial instruments based on 2014 the Commission on March 3, the delegated Regulation (EU) no 480/2014, supplementing the European Parliament and Council Regulation (EU) No 1303/2013, laying down common rules on the European regional development fund , The European Social Fund, the Cohesion Fund, the European agricultural fund for rural development and the European Fund for Maritime Affairs and fisheries and general provisions on the European regional development fund, the European Social Fund, the Cohesion Fund and the European Fund for Maritime Affairs and fisheries (hereinafter Regulation No 480/2014), article 6(3), not recover expenses incurred; 19.4. If improper expenses incurred are not possible to withhold in accordance with this section or rules 31.1. to apply this rule 31.2. procedure provided for in subparagraph shall take a decision on the costs of inadequate recovery. 32. If the cooperation authority has adopted this rule 31.3. the decision referred to in the paragraph, not the beneficiaries according to the expenses incurred refunded within three months from the date of entry into force of the decision, or in accordance with the provisions referred to in paragraph 36 of the schedule. 33. Where, in respect of this provision, paragraph 31, the beneficiary of the financing is found that 2.2., 2.3 or 2.4. referred to non-compliance, the liaison body, this provision in paragraph 31 in the order provides that the financing of the recovery funding is paid to the beneficiary within 12 months before the administrative Protocol for the dial or administrative offences before the initiation of criminal proceedings. 34. If a decision on improper withholding of expenditure made in accordance with this section and the rules 31.1. the expenditure concerned is declared to the European Commission, the authority shall inform the certification authority. Not according to the date of recovery of the expenditure deemed date of payment of the cooperation body of the approved payment request withholding from inappropriate expenses incurred, or, if payment is not applied, the day when the liaison body approved the request for payment shall be withheld from inappropriate expenses incurred. 35. where the liaison body shall take a decision on the costs of inadequate recovery under this rule, its about 31.3. the decision shall inform the certification authority. Not according to the date of recovery of the expenditure is considered the day when not appropriate for expenditure are credited in full the provisions referred to in paragraph 40. 36. The beneficiary not later than 10 working days before this rule 31.3. decision referred to the expiry of that period, inform the liaison authority for failing within the time laid down in that decision not to reimburse the expenses incurred and 10 working days not according to the agreed repayment schedule of expenditure incurred. 37. where the beneficiary of these rules 31.3. in that decision or within the time limit set in accordance with the provisions in point 36 not according to the agreed repayment schedule of expenditure not reimbursed by improper expenses incurred by it for each day of delay cost late-6% of the outstanding amount. 38. The delay money shall not apply during a period when the match is not according to the repayment schedule of expenditure carried out pursuant to this provision, paragraph 36. After you schedule a consultation late is not good if the beneficiary of the payments specified in the schedule. 39. If, following this rule 31.3. the decision referred to in paragraph 36 of the or that it is not possible to reach agreement on the project to recover not according to the expenses incurred, the liaison body shall have the right, in agreement with the responsible authority, to recover them from the same beneficiary on other projects, which are implemented in a public project submissions in the form of the selection the same specific aid objectives.
Vi. Inadequate repayment of expenditure incurred and records made inappropriate 40. expenditure and delay the release of the liaison body opens an account Treasury. 41. The liaison body shall ensure that the beneficiary does not pay off according to the expenses incurred and the late rules referred to in paragraph 40. 42. cooperation authority within five working days after the corresponding expenses made to this provision in the accounts referred to in paragraph 40:42.1. lodges budget electronic payment system "eKas" payment order for reclaimed European Union funds and the State budget financing the transfer of State budget revenue; 26.2. inform the certifying authority for recover the European Union funds and the State budget funding, indicating the number and name of the project, the total amount of expenditure carried out appropriately and its breakdown by source of funds. 43. If the European Commission applies financial corrections under regulations No 1303/144 and 145 article 13, the Ministry of Finance shall prepare the relevant information and to submit to the Cabinet at the same time with this provision of the information referred to in paragraph 25. If not for expenditure to be repaid to the European Commission from the State budget, the Ministry of Finance shall immediately inform the Cabinet. The Cabinet will decide on the budget of the State shifts not the reimbursement of expenditure. 44. The liaison body, this provision concerned, 19, 20 and 31 referred to the start-up input information on the expenditure incurred by improper recovery management information system by adding a copy of the decision taken. 45. cooperation authority, consistent with the laws and accounting areas of recoverable and does not match any recovered costs accounting. 46. The liaison body for the relevant expenditure reduces the overall amount of expenditure attributable to the project and provide input relevant information management information system. In the case of the financial instrument the liaison body for the inadequate amount of the expense will reduce the allocation for financial instruments in accordance with regulations No 1303/2013 article 9, paragraph 2 and article 143 (2) and (4) (except Regulation No 480/2014 6. paragraph 3 of article in certain cases) and provide input relevant information management information system.
VII. final question 47. to ensure that the information specified in these provisions non-compliance with the control input in the system, each of these provisions in the institution referred to in paragraph 4 to the 2015 15 October shall be submitted by the lead institution usage rights request for granting their employees, specifying whether the rights are granted to information input, validation and transmission of information to the European Commission or viewing in read mode. Of any changes to user rights, the institution concerned shall inform the managing authority in accordance with the provisions of paragraph 17.
Informative reference to European Union Directive provisions included in the law arising from the European Parliament and of the Council of 18 June 2009. directive 2009/52/EC laying down minimum standards on sanctions and measures against employers of illegally staying third-country nationals staying illegally. The Prime Minister is the Minister of Finance of Rashness Newsletters site-traffic Minister of matīss Anrij