The Order In Which The Expected State Budget Co-Financed By The Fund Of The European Union For The Implementation Of The Projects, As Well As Payment And Expenditure Declarations Of Preparation Procedure

Original Language Title: Kārtība, kādā paredzami valsts budžeta līdzekļi Eiropas Savienības fonda līdzfinansēto projektu īstenošanai, kā arī maksājumu veikšanas un izdevumu deklarācijas sagatavošanas kārtība

Read the untranslated law here: https://www.vestnesis.lv/ta/id/159646

Cabinet of Ministers Regulations No. 418 in Riga in 2007 (26 June. No. 37) order in which the expected State budget co-financed by the Fund of the European Union for the implementation of the projects, as well as payment and expenditure declarations issued at preparatory arrangements under the European Union's structural funds and the cohesion fund management law, article 18, paragraph 6 (I). General questions 1. determines the order in which the State budget expected features of European Union projects co-financed by the Fund (hereinafter referred to as the Foundation of the European Union project) implementation as well as payment and arrangements for the preparation of declarations of expenditure.
2. The State budget funds for European Union funds projects (including the State budget allocations for municipalities and regions in planning) planning as a grant from the general revenue in accordance with approved European Union funding and the State budget funding total. 
3. The State budget financing is the State budget funds according to the approved European Union fund project application directs European Union funds for the implementation of the project, including the advance payment or repayment of expenditure incurred.
4. the European Union is funding the European Union Fund, which according to the European requirements defined by the Commission directs European Union funds projects expenditure carried out and which, on the basis of cooperation or of the authority responsible for the declarations of expenditure submitted to the authority, the certification authority requires from the European Commission.
II. State budget planning 5. State budget funding for the Fund of the European Union for the implementation of the project plan in a separate national programme or sub-programme in the budget (hereinafter the program) for each Fund, the European Union, ministries or other Central Government institutions (hereinafter referred to as the central national authority) on its institutional budget subordinated to fund the European Union requested the European Union and the beneficiary of the financing of the Fund, in which the shareholders is a central national authority. The central national authority plans to State budget long-term commitment the European Union Fund approved projects.
6. the national budget funds for advance payments of European Union funds beneficiaries and expenditure carried out by the European Union to the Fund's beneficiaries or the State budget revenue plan in a separate application for each Fund of the European Union the central public authorities, institutional budget subordinated to the responsible authority or body which administers the relevant European Union Fund. Repayment of the funds of the European Union and the beneficiary shall repay the State budget revenue plan in some programs.
7. If the central national authority and objective reasons not to plan of the Foundation project of the European Union for the implementation of the national budget in a separate application, the appropriate authority shall coordinate with the Ministry of finance program in which the features are planned.
8. The law on the State budget for the current year budget, Ministry of finance 41.08.00 sub-programme "funding policy instruments of the European Union and other foreign financial assistance co-financed projects and measures for implementation of the" plan for funding the European Union fund projects in respect of which no decision has yet been taken concerning the approval and no appropriations for the central public authorities or the approved budgets of the European Union funds for completion of the projects, if they are not provided for the appropriation of the central public authorities ' budgets.
III. State budget request preparation 9. State budget request will prepare legislation on the State budget for the development of the guiding principles of demand.
10. the central national authority responsible for the State budget request submitted in the Ministry of Finance on the relevant institutions subordinated to the leader method in the existing European Union beneficiaries of the Fund and the authority or the liaison body. The central national authority national budget for the preparation of the request may request information from the authorities or institutions of cooperation, the European Union or the beneficiary of the Fund.
11. the central national authority national budget request, subject to the development of action programmes and the activities of the programme priorities in the appendices, events, activities and apakšaktivitāt the European Union established for fund distribution over the years and the European Union, the Fund approved projects.
12. national budget request to the central authority of the country of the European Union added the Fund co-financed project cash flow plan (annex 1) for approved projects. Preparing the European Union fund co-financed project cash flow plan, central public authorities comply with the following conditions: 12.1. European Union Fund for the beneficiary of the financing, which is the national budget authority table included project financial plan information;
12.2. the Fund of the European Union, which is not receiving government authority and that of the European Union funds the project, using the funds at its disposal, does not receive the advance payment, the table includes information on the reimbursement of expenses of the Foundation of the European Union funding to the recipient.
12.3. for the Fund of the European Union, which is not receiving government authority and who shall receive an advance from the State budget for the implementation of the project, the following table contains information about the advances and the reimbursement of expenses for financing European Union funds to the recipient.
13. central public authority preparing the national budget funds requested mu national budget funding, the condition that the existing use of funding priority is the provision of funding to the Fund of the European Union for the implementation of the project.
14. The Ministry of Finance according to the legislation on the State budget for the development of the guiding principles of request assess central public authorities the State submitted budget requests, taking into account the responsible authority or authorities for information about the European Union Fund for approved projects. State budget requests for the funding of the projects, the Cabinet of Ministers shall examine together with the Bill on the State budget for the current year or the amendment to the State budget law.
IV. provision of financial flows 15. Payment institution provides received from the European Commission and used the Fund the European Union accounts for each of the funds of the European Union.
16. the competent authority or body which administers the funds of the European Union activity or apakšaktivitāt, the authority shall submit the payment forecasts for the following periods of time: 16.1. Fund of the European Union requested payment was requested by the demand side (hereinafter payment claim) and submit a payment order for the period of time for which the responsible authority or the authority and payment authority by written agreement of the public administration Act equipment, – the European Union Fund submit payment orders for short-term forecasts (annex 2). Estimates include information on payment orders, which the responsible authority or the authority intends to submit to the authority of the payments in the next two dates for the submission of a payment order, by a European Union fund beneficiary groups (Central State authority, local government, other) and sources of funding (payment currency);
16.2. each month until the twenty-fifth day of the European Union, where the Fund's expenditure forecast for the next 12 months (annex 3). Estimates include information on expenditures (payment currency) that the responsible authority or the authority intends to take from the European Union funds and the State budget financing in the next 12 months.
17. the competent authority or the authority to make payments to the Union Fund beneficiaries, controls: 17.1. administrate the Fund activities of the European Union or the bottom of the operational programme of activities and actions in the amount specified in the Appendix, avoiding activities or exceed the carrying amount of apakšaktivitāt;
17.2. virssaistīb scale for financing if, under the legislation of the European Union of taking virssaistīb Fund activity or apakšaktivitāt for virssaistīb funding is determined, the amount of which exceeds the action programme complement a specific activity or the amount set for the apakšaktivitāt.
V. payment arrangements 18. After the national budget for the current year of the law making central public authority regulations on implementation of the budget in accordance with the procedure laid down in the financing plan approved by the program according to the approved European Union funding and the State budget funding. If necessary, the programme of measures for each activity, activity, apakšaktivitāt to develop a single financing plan. State budget institution, which funds the European Union project, developed in each of the European Union funds a separate financing plan for the project.

19. Arrangements for the Fund of the European Union will make payments to the Fund of the European Union, and the recipient of the special conditions of the payment document shall determine the civil priekšpārbaud the contract or agreement (hereinafter the agreement), taking into account the following possible ways of payment: 19.1. payment in advance by the responsible authority or authorities, but, if the project is implemented for more than one year, not more than 20% of the total Fund of the European Union, the European Union granted to project financing and, if the project is for: budgetary financing volume If the legislation of the European Union's introduction of the activity of the Fund not otherwise specified;
19.2. interim payments for the project, which is carried out on the basis of the expenditure;
19.3. final payment following the implementation of the project. 
20. the submission of the request for payment, the competent authority or body in respect of the cooperation Council of 11 July 2006, Regulation (EC) No 1083/2006 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 (hereinafter referred to as the Council Regulation (EC) No 1083/2006), the provisions of article 93.
21. the European Union's Fund requested the reimbursement of the Fund of the European Union and, if it is intended to fund projects of the European Union, the application of the State budget financing is carried out on the basis of cooperation or of the authority responsible authority prepared payment order and confirm the payment request (annex 4). Before the approval of the request for payment of the competent authority or body shall ensure that the received and approved the project of the Foundation of the European Union's progress report for the appropriate reporting period.
22. the competent authority or body shall submit payment institution signatures of the persons empowered to approve a request for payment.
23. If the European Union is the beneficiary of the Fund: 23.1. State budget authority: 23.1.1. it through European Union funds, payments from the funds which the European Union Fund for the implementation of the project for the central public authorities, institutional budget subordinated to the State budget. State budget institution prepares a payment order, indicating the budget classification code according to economic categories, and shall submit it to the Treasury;
23.1.2. a request for payment, justification of expenditure include copies of documents and projects of the Fund of the European Union's progress report shall be submitted to the responsible body or authority in the contract within the time limits and procedures;
23.1.3. the competent authority or authorities to check these rules 23.1.2. referred to in documents and approve the applications for payment of the amount of eligible expenditure attributable to the financing of the Fund from the European Union and meet the requirements laid down in the Treaty, and prepares a payment order for the financing of the European Union approved the transfer of State budget revenue, indicating the budget classification code according to economic categories;
23.1.4. the competent authority or body of the payment was requested by the scope and not included in the approved expenditure shall inform the central authority of the State budget was scheduled for the State budget funding for the implementation of the project, and the Ministry of finance. The Ministry of Finance on cases referred to inform the Cabinet and State control;
23.1.5. the time limits laid down in the Treaty and submitted requests for payment and in the European Union fund project progress report, the responsible authority or the authority of the appropriations legislation within the framework of the suspension of the decision to suspend the funding of the appropriations provided for in the plan of implementation of the project;
23.2. the Corporation in which the shares of the holder is a central national authority: 23.2.1. central public authority, which is the Foundation of the European Union shall finance you requested shareholders, including the State budget funding for the Fund of the European Union for the implementation of the project of European Union Fund for Treasury recipients open account. The European Union fund beneficiary payments to fund the European Union within the framework of the project of the State budget funding received;
23.2.2. request for payment, justification of expenditure include copies of documents and projects of the Fund of the European Union's progress report shall be submitted to the responsible body or authority in the contract within the time limits and procedures;
23.2.3. the competent authority or authorities to check these rules 23.2.2. referred to in documents and approve the applications for payment of the amount of eligible expenditure attributable to the financing of the Fund from the European Union and meet the requirements laid down in the Treaty, and prepares a payment order for the financing of the European Union approved the transfer of State budget revenue, indicating the budget classification code according to economic categories;
23.2.4. the competent authority or authorities at the request of the payment you include and not approved expenditure shall inform the central authority of the State budget was scheduled for the State budget funding for the implementation of the project, and the Ministry of finance. The Ministry of Finance on cases referred to inform the Cabinet and State control;
23.2.5. and it is not filed within the time limits the payment request and fund the European Union's progress report to the responsible authority or the authority, competent authority or authority may take a decision and propose to the Treasury to stop State funding availability of the budget of the European Union to fund the beneficiary's payment request and fund the European Union's progress report.
24. If the European Union fund beneficiary is the municipality: 24.1. the competent authority or body in the contract within the time limits and in order to transfer an advance payment to the municipality. For receiving the advance payment, as well as to receive an interim payment and all European Union fund project expenditure necessary means of the municipality opens account in the Treasury;
24.2. the implementation of the European Union to fund the project, all payments shall be made only from 24.1. these provisions referred to in the account;
24.3. it shall submit a request for payment, the costs include the Atta connection documents and projects of the Fund of the European Union's progress report to the responsible authority or authorities specified in the contract within the time limits and procedures;
15.2. the competent authority or authorities to check this rule 24.3. the documents listed below and confirm the payment request, the amount of the eligible expenditure attributable to funding of Fund of the European Union and meet the requirements laid down in the Treaty, prepare the payment order for the reimbursement of expenses for financing European Union funds to the beneficiary according to the approved project submission, the European Union laid down in the financing and, if the project is intended to finance the national budget-rate reference to budget expenditure classification code according to economic categories;
15.2. the implementation of the project and used a loan from the State budget, the responsible authority or authorities to check this rule 24.3. referred to documents and approved in the application for payment of the amount of eligible expenditure attributable to the financing of the Fund from the European Union and meet the requirements laid down in the Treaty, and prepares a payment order for the financing of the European Union and, if the project is for: the transfer of budgetary financing State budget account for loan repayment reference to budget financing corresponding to the classification code. On account of the State budget borrowing repayments made to the responsible authority or the liaison body shall prepare the municipality information that indicates the amount of the funds transferred and date. The Ministry of Finance shall inform the competent authority or authorities of the decision to approve the granting of loans to local government, which is implementing the project of the Foundation of the European Union;
24.6. the competent authority or institution making advance and interim payments to the municipality, the condition that the total may not exceed 90% of the European Union funds the allocated project funding of the European Union and, if the project is for: budgetary financing. If the European Union's Fund requested the total Fund of the European Union within the framework of the project the eligible expenditure is lower than the European Union's planned fund eligible costs of the project and has developed a European Union Fund paid to the recipient of the funding of the European Union and, if the project is for – the State budget funding overpayment, the beneficiary of the Fund by the responsible authority or authorities specified in the request account shall repay the excess funding of the European Union and, if the project is for – the State budget funding.

25. where the European Union fund beneficiary is the national budget authority, a corporation in which the shares of the holder is a central national authority, or local authority (hereinafter referred to as the other European Union fund beneficiary): 25.1. the competent authority or body in the contract within the time limits and in order to transfer to another fund of the European Union the advance payment to the beneficiary. For receiving the advance payment and expenditure of funds received in advance for other European Union Fund for funding the recipient opens an account in the Treasury. If the legislation of the European Union's introduction of the activity of the Fund is not otherwise specified, the account used for payment of interim and the whole European Union project of the Fund;
25.2. other European Union fund beneficiary, implementation of the project of the Foundation of the European Union, payments from the receipt of the advance payment or your means;
25.3. it submits a request for payment, include the expenditure justification documents and projects of the Fund of the European Union's progress report to the responsible authority or authorities specified in the contract within the time limits and procedures;
25.4. the competent authority or authorities to check this rule 25.3. the documents listed below and confirm the payment request, the amount of the eligible expenditure attributable to funding of Fund of the European Union and meet the requirements laid down in the Treaty, prepare the payment order for the reimbursement of expenses for another fund of the European Union to the beneficiary according to the approved project submission, the European Union laid down in the financing and, if the project is intended to finance the national budget-rate reference to budget expenditure classification code according to economic categories;
25.5. the competent authority or institution making advance and interim payments to the European Union's other Fund, the recipient of the condition that the total may not exceed 90% of the European Union funds the allocated project funding of the European Union and, if the project is for: budgetary financing. If the European Union's Fund requested the total Fund of the European Union within the framework of the project the eligible expenditure is lower than the European Union's planned fund eligible costs of the project and has developed a European Union Fund paid to the recipient of the funding of the European Union and, if the project is for – the State budget funding overpayment, the beneficiary of the Fund by the responsible authority or authorities specified in the request account shall repay the excess funding of the European Union and, if the project is for – the State budget funding.
26. If another fund of the European Union requested the European Union implemented the project of the Foundation, which has awarded the business support: 26.1. the implementation of the project of the Foundation of the European Union, make payments from their own funds, except for the legislation concerning the implementation of specific activities in specific cases;
26.2. it submits a request for payment, justification of expenditure include copies of documents and projects of the Fund of the European Union's progress report to the responsible authority or authorities specified in the contract within the time limits and procedures;
26.3. the competent authority or authorities shall examine this rule 26.2. documents referred to and approved the applications for payment of the amount of eligible expenditure attributable to funding of Fund of the European Union and meet the requirements laid down in the Treaty, and prepares a payment order for the reimbursement of expenses for financing European Union funds to the beneficiary according to the approved project submission, the European Union laid down in the financing and, if the project is intended to finance the national budget-rate reference to budget expenditure classification code according to economic categories.
27. the competent authority or institution of cooperation, these rules, 24.4 23.1.3 23.2.3..,.,., and 25.4 26.3 24.5. referred to in the payment order, together with a certified copy of the payment request and submit payment order summary (annex 5) shall submit the payment institution. At the same time the responsible authority or the authority electronically of summary of the payment order to the e-mail addresses ND@kase.gov.lv and PFPD@kase.gov.lv.
28. If the responsible authority or authorities under this provision, 23.2.3 23.1.3.,.,., 25.4 24.4 24.5. and the bottom point of the certified 26.3. a request for payment of the eligible expenditure for an amount less than the European Union Fund beneficiaries to apply the required amount of expenditure the responsible authority or authorities with the payment order of the payment request and approved the payment authority the copy prepared in the underlying document (calculation, decision or other document). If the responsible authority or the authority has approved the request of the subject less expenditure than the European Union requested the beneficiary of the Fund because the Fund's European Union funding recipient makes expenditures that are intended to fund the European Union project as eligible expenditure, but not eligible for funding from the Fund and the European Union do not meet the requirements laid down in the contract for that amount is reduced by the total of the funds of the European Union eligible costs of the project amount and the responsible authority or body shall ensure that the records of the cases mentioned above.
29. the competent authority or authorities to check the payment request and supporting documents for the expenditure eligible expenditure approved amount and prepares a payment order for reimbursement of expenses or to apply for a loan repayment, or for transfer to State budget revenue 40 working days after the receipt of the request for payment (deadline is extended for the clarification and additional information requested requires time).
30. the paying body shall make the refund Fund of the European Union, to the recipient of the loan repayment or remittance of revenue to the State budget in accordance with the law on the State budget for the current year within 15 working days after the rules referred to in paragraph 27 of the receipt of documents (deadline is extended for the clarification and additional information requested requires time). Not approved payment request or payment order payment authority one workday after entry is made in the payment request for the non-acceptance of the request for payment shall be submitted to the responsible body or authority for repeated verification and editing. Payment institution assumes from the responsible authorities or the institutions of cooperation request for payment and the payment order until 2015. on 15 November.
31. The payment authority once a month until the tenth date compares the information with the competent authority or body of the payment request, the European Union approved funding amount in euro, calculated pursuant to Council Regulation (EC) No 1083/2006 and article 81.
32. received from the European Commission, the European Union fund including the State budget revenues.
Vi. the Declaration of expenditure and the expense of certification 33. the competent authority or body shall provide the certification authority signatures of the persons empowered to sign the Declaration of expenditure and receipt of the declarations of expenditure for approval, and send that person a copy of the sample signatures of the managing authority.
34. the responsible authority or the authority shall prepare and submit to the leading authority: 34.1. intermediate Declaration of expenditure (annex 6), adding the completed receipt to confirm the statements of expenditure (annex 7), the following time limits: 34.1.1. the current year up to 20 January, 20 May and 20 September 1. the operational programme;
34.1.2. the current year up to February 20, June 20 and 20 October of 2. action programme;
34.1.3. until 20 March of the current year, 20 July and 20 November on the 3rd operational programme;
21.3. the final Declaration of expenditure (annex 6) in two original copies by adding the completed receipt to confirm the statements of expenditure (annex 7) until 30 June 2016.
35. The certification body has the right to request that the responsible authority or the liaison body shall draw up and the certifying authority shall be submitted within the time limit set in the interim authority, leading to the Declaration of expenditure.
36. the responsible authority or the liaison body can submit intermediate Declaration of expenditure other than the specified time limit, this provision, 34.1.2 and 34.1.3 34.1.1. the bottom point. by written agreement with the managing authority and certifying authority.
37. the programme of the Administration is involved in a number of authorities or bodies for cooperation, they provide a statement of expenditure submitted that rule 34 or 36. time limits referred to in the same Edition.

38. the managing authority within seven working days (the deadline is extended for the clarification and additional information requested requires time) after receipt of the declarations of expenditure to the check and the completed certificate, together with the declarations of expenditure for approval (annex 8) and cooperation bodies or authorities completed proof of expenditure declarations submitted to the certification authority for approval. If you prepare the final statement of expenditure, one of the final statement of expenditure together with the original of the completed attestations, declarations of expenditure for approval by the managing authority shall provide the certification authority, but the second audit authority. If the declarations of expenditure, are found inaccuracies in declarations of expenditure to the data or you need to receive explanations or additional information, the managing authority shall inform the competent authority or the authority and the certifying authority, as well as the end of the verification process declarations of expenditure to the explanation or statement of expenditure specified (together with the responsible authorities or institutions of cooperation the completed attestations, declarations of expenditure approval).
39. the managing authority shall provide the certification authority signatures of the persons empowered to sign the certificate of approval of the statements of expenditure.
40. the certification authority by the provisions referred to in paragraph 38 of document receipt: 24.9. intermediate Declaration of expenditure checked 23 working days (the deadline is extended for the clarification and additional information requested requires time);
40.2. the final Declaration of expenditure checked 40 working days (the deadline is extended for the clarification and additional information requested requires time).
41. If the declarations of expenditure, are found inaccuracies in declarations of expenditure to the data or you need to receive explanations or additional information, the certification authority shall inform the competent authority or authorities and the managing authority, as well as stop the declarations of expenditure approval process to the explanation or statement of expenditure specified (together with the responsible authorities or the authorities and managing authorities completed the attestations, declarations of expenditure approval). Identified in the Declaration of expenditure for inaccuracies or the need to obtain clarification or additional information certification authority shall also inform the audit authority.
42. The managing authority and the certifying authority shall be entitled not to require the responsible authority or body shall make clarifications and corrected errors in the Declaration of expenditure drawn up, contained in the General information (such as names, dates, technical errors). Of corrections or updates to the managing authority and the certifying authority shall draw up a certificate. In line with the electronic certificate authority that prepared the Declaration of expenditure. The managing authority shall provide the certification authority certificate together with the provisions referred to in paragraph 38 of the document.
43. where the declarations of expenditure the certifying authority confirms, it approves the expenses incurred and for intermediate 43.1. declarations of expenditure shall be drawn up in the certificate of expenditure, the Declaration and the application for payment and in the two working days following this rule 41.1. the checks referred to in paragraph shall submit to the European Commission.
43.2. in relation to the final Declaration of expenditure drawn up the certificate, Declaration of expenditure and the application for payment and, together with the opinion of the audit authority of the final Declaration of expenditure and the final control report to 31 March 2017 shall be submitted to the European Commission.
44. a certificate, Declaration of expenditure and the payment application a copy of the certification authority shall send to the responsible authority or the liaison body, the managing authority and the audit authority.
45. in order to determine the costs to be included in the Declaration of expenditure in the amount of euro, the conversion for each individual source of financing, pursuant to Council Regulation (EC) No 1083/2006 article 81.
46. in order to ensure verification of declarations of expenditure and expenditure envelope definition, certification authority: 46.1. random checks in the European Union in the implementation of projects financed by the Fund;
46.2. the documentation supporting the payment request and statement of expenditure of the compliance sampling.
47. For the Fund of the European Union activity or apakšaktivitāt by the competent authority or body in each year up to April 1, submit a leading body in support of the European Commission presented the European Union funds the demand forecast for the current and following year (annex 9). Estimates include information on planned European Union eligible expenditure of the Fund, which the responsible authority or the authority envisages the funds of the European Union within the framework of the current and the following calendar year and include the Foundation of the European Union Declaration of expenditure that the responsible authority or intends to apply for the current and the following calendar year.
Prime Minister a. Halloween Minister with special responsibility for European Union funds learning matters n. Brok Editorial Note: the entry into force of the provisions by 30 June 2007.
 
Annex 1-9 ZIP 78 kb