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

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

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Read the untranslated law here: https://www.vestnesis.lv/ta/id/161641

Cabinet of Ministers Regulations No. 529 in Riga august 7, 2007 (pr. No 44 11) order in which provides the functions of the audit authority of European Union fund management, issued in accordance with the European Union's structural funds and the cohesion fund management law, article 18 (4) i. General questions 1. determines the order in which the audit authority supported the execution of functions of the EU structural funds and the Cohesion Fund (hereinafter "the funds of the European Union). The rules are in accordance with the Council of 11 July 2006, Regulation No 1083/2006/EC laying down general provisions on the European regional development fund, the European Social Fund and the Cohesion Fund and repealing Regulation (EC) No 1260/1999/EC and Commission of 8 December 2006, Regulation No 1828/2006/EC laying down provisions for implementing Regulation No 1083/2006/EC laying down general provisions on the European regional development fund , The European Social Fund and the Cohesion Fund, and European Parliament and Council Regulation No 1080/2006/EC of the European Parliament and of the Council on the European regional development fund. 2. the rules apply to the managing authority, payment authority, audit authority, certifying authority, responsible authority, liaison body, the procurement monitoring Bureau (hereinafter the institution) and the beneficiaries of the Fund. 3. the institutions of the European Union and the beneficiary of the Foundation provide the authority for an unlimited access to all types of documents, records and other funds of the European Union project management related information. II. Joint audit strategy 4. the responsible authority, the authority and the Treasury until 15 November 2007 to submit audit institution information: 4.1 for the internal audit department's planned European Union fund management and control systems audits for the period from 1 January 2007 to 30 June 2008;
4.2. the European Union fund management and control system of the audit strategy for the period 2007-2013. 5. on the basis of this provision of the information referred to in paragraph 4 and the audit authority and audit plan checks, as well as the strategic plan, the audit authority shall prepare a joint audit strategy and the single audit strategy methodology description. 6. the responsible authorities, cooperation agencies and the Treasury internal audit department supports these rules 4 and 9 of the information referred to in paragraph updating and submission of audit institution within 10 working days after its approval. 7. The audit authority of the Ministry of finance, the Secretary of State (Secretary of State) approved a joint audit strategy submitted to the Commission within nine months of the approval of the action program of the European Commission in the mass. 8. within 10 working days after the Secretary of State approved the dispatch of joint audit strategy for the audit of the European Commission, the Office of the Secretary of State approved inserts joint audit strategy for the Foundation of the European Union website on the internet (www.esfondi.lv) and inform the authorities. 9. the competent authority, liaison body and the Treasury during the period from 2008 to 2015 every year until May 15 to submit the audit authority for the internal audit department's planned European Union fund management and control systems audits for the period from 1 July to 30 June of the following year. III. European Union fund management and control system description 10. Ministry of finance prepares a European Union fund management and control system based on the description of the information submitted on the institutions of the European Union fund management and control system. 11. The Ministry of finance supports the European Union fund management and control system of conformity assessment, as well as to prepare a report on the conformity assessment and views on European Union fund management and control system. 12. where the conformity assessment report has identified shortcomings, the Ministry of finance prepares a gap plan and forward it to the authorities for approval. Before the approval of plan deficiencies can clarify it. 13. The Ministry of Finance within a period of 12 months after the approval of the operational programme to the European Commission the European Commission the European Union fund management and control system description, report on the conformity assessment and views on European Union fund management and control system, as well as the conformity assessment report identified prevention plan approved by the authorities. IV. Annual control report 14. Audit authority during the period from 2008 to 2015 each year up to December 31, prepare and send to the European Commission, the Secretary of State approved the annual control report and opinion on the European Union fund management and control system performance. 15. the competent authority, liaison body and the Treasury the annual control report shall be submitted to the audit institution: 15.1. reports of audits under the joint audit strategy for the strategy to include the views of European Union fund management and control the efficiency of the system;
15.2. information on the audit findings, conclusions and advise the tions, as well as information on the implementation of approved recommendations;
15.3. the information about the changes to the European Union fund management and control system description. 16. This provision of the information referred to in paragraph 15 of the responsible authority, in collaboration with ness and the Treasury submitted: 16.1, 2008 1 September for the period from 1 January 2007 to 30 June 2008;
16.2. in the period from 2009 to 2015 every year until 1 September for the period from 1 July of the previous year to the current year to June 30. 17. The Secretary of State approved the annual control report, the audit authority will insert the European Union's Fund home page on the internet (www.esfondi.lv) and inform the institution within 10 working days of the annual control report sent to the European Commission. V. European Union fund management and control system audit 18. To ensure that the European Union fund set up management and control systems are effective, responsible authorities, cooperation agencies and the Treasury internal audit department under the joint audit strategy and the law on internal audit requirements of European Union fund management and audit control system (hereinafter referred to as the system audit). The responsible authority, the authority and the Treasury report on system audit shall submit the audit authority within 10 working days of the conclusion of the audit. 19. The audit authority within 10 working days after receipt of the audit report evaluated the report, drawing up an opinion and submit a report and a copy of the opinion of the managing authority and certifying authority. 20. The audit authority within 10 working days after receipt of the audit report sent a copy to the European Commission. 21. If the system audit has found significant deficiencies in the management of European Union funds and control systems, the audit authority may perform additional audits. 22. the competent authority, liaison body and the Treasury shall submit twice a year, the audit authority, the internal audit departments of ready information about system audit recommendations are met: 22.1. to the current year's July 31 for the first half of the current year;
22.2. the current year to 31 January of the previous year's second semester. 23. The audit authority twice a year inform the managing authority and certifying authority for audit recommendations monitoring system: 23.1. up to 15 august of the current year for the first half of the current year;

23.2. the current year to February 15 for the second half of the previous year. Vi. the expenditure certified by the certifying authority for the random examination 24. Audit authority under the joint audit strategy responsible body or authority and to fund the European Union requested certification authorities approved the expenditure (hereinafter-certifi ed expenditure) random checks to ensure that the declarations of expenditure (the) certified the legality and regularity of expenditure. 25. For the certified expenditure carried out random checks, the audit authority shall draw up a report and a draft timetable for the implementation of the recommendations and send them to comment to the relevant responsible authority or the authority, as well as the financing of the European Union funds to the recipient. 26. If the responsible authority concerned or the institution's comments on this provision in paragraph 25 of the report and the recommendations of a timetable for the implementation of the project, the audit authority shall be submitted in writing within five working days after the report and the recommendations of the timetable for the implementation of the project. 27. the audit authority shall assess the comments and, if necessary, to supplement this provision referred to in paragraph 25 of the report and the recommendations of the timetable for the implementation of the project and submit it to the appropriate responsible authority or institution. About the certified expenditure carried out random checks and deficiencies identified the audit authority shall inform the certification authority and the managing authority. 28. The audit authority shall monitor the expenditure certified by random checks of the implementation of recommendations. 29. If the certified expenditure random inspection is important deficiencies in the European Union fund management and control systems, the audit authority may carry out further checks. 30. the audit authority shall each year up to 15 January, 15 April, 15 July and 15 October shall prepare and submit to the managing authority and the certifying authority quarterly updates about the certified expenditure carried out random checks, including information on the implementation of recommendations. The audit authority or by a certification authority the Managing Authority written request, within a time limit which it shall specify, not less than three working days, inform the certified expenditure by random checks of the implementation of recommendations. VII. final expenditure declarations and final control report 31. Audit authority under the joint audit strategy made the conclusion of ma expenditure declarations independent examination to verify that it includes the certified expenditure (carried out) in the legality and regularity of underlying transactions. 32. the final Declaration of expenditure carried out inspections of audit authority to 2017 February 1, prepare a report and sends it to comment the managing authority, certifying authority, the responsible authority and the liaison body. 33. If the managing authority, certifying authority or the competent authority concerned and cooperation body is the comments on this provision the report referred to in paragraph 32 of the draft, the audit authority shall be submitted in writing within 15 working days of receipt of the draft report. 34. the audit authority shall, on the basis of the comments received, to prepare a report on the final Declaration of expenditure carried out tests and opinion. Until 2017. on 24 March Secretary of State approved the report on the final Declaration of expenditure carried out tests and opinion shall be submitted to the certification authority shall send to the European Commission. That report, and a copy of the opinion of the audit authority. 35. Audit authority until 2017. on 24 March, prepare a final control report. The audit authority of the Secretary of State approved the final control report shall be submitted to the certification authority to send to the European Commission. 36. the approved a report on the activities of the expenditure declared in the final information and opinion, as well as the Secretary of State approved the final report of the audit of the control authority of the place of the Foundation of the European Union website on the internet (www.esfondi.lv) within 10 working days of the dispatch of such documents to the European Commission and inform the authorities. Prime Minister a. Halloween Minister with special responsibility for European Union funds learning matters Brok N.