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Cabinet of Ministers Regulations No. 236 in 2007. on 10 April (pr. No 23 6) Appropriation and enforcement order Issued in accordance with the law on budget and financial management 24. the second paragraph of article i. General provisions 1 the questions determines the order in which the Treasury budget-funded institutions granting appropriations and ensure performance according to the appropriations set out in the law on the State budget for the current year (hereinafter referred to as the State budget law).
II. allocation of appropriations 2. Within five working days after the financial year in the State budget law was adopted in the second reading in Parliament or the Minister of finance approved the public require national budgetary expenditure, loans and borrowing limits for ministries and other Central Government institutions (hereinafter referred to as the Ministry) draw up and submit proposals to the Ministry of finance grants from general revenue breakdown by months of the financial year (hereinafter referred to as the grant distribution) according to the payment terms taking into account the following conditions: 2.1. remuneration and other payments on the recurring costs of the plan according to the timetable of the cost;
2.2. the funding allocated to the policy of the European Union co-financed the instruments or the funded projects and to finance measures, according to the plan set out a payment schedule;
2.3. the contributions to the international organizations the plan according to a payment schedule;
2.4. the purchase of the capital restoration plan in accordance with the projected public procurement procedures;
2.5. investment plans according to the foreseen timetable and payment schedule for the works executed.
3. Ministry of Finance Ministry summarizes the proposals submitted for grant allocation. If inaccuracies are found, the Ministry of Finance shall inform the Ministry, and the distribution of grants. The Minister of Finance shall decide on the allocation of grants, the Ministry and the Ministry of Finance within two working days after the promulgation of the law of State budget of that decision, send to the Treasury and the Ministry.
4. the Minister of Finance shall decide on PHARE and projects co-financed under the cohesion fund the distribution of funds between projects (the gramm-apakšpr) in accordance with the agreements, and the Ministry of Finance within five working days after the promulgation of the law on the State budget or the Minister of finance approved the national budget expenditure shall forward that decision to the Treasury and the Ministry.
5. The Secretary of State and the head of central public authorities, having regard to the decision of the Minister of Finance on the distribution of grants, as well as the Ministry approved national budget and special budget appropriations, shall be determined in the budget of the subordinated institutions-funded programme and sub-programme in environmental emergencies, annual run resources and spending, showing the distribution of grants, and Treasury information about program and laid down the gramm-apakšpr performers.
6. budget funded institution under the Ministry of resources and expenditure annual volume prepare budget-funded institutions and the financing plan in Kumu projects by months, identifying the resources to cover the expenses and expenses according to the financing plan (annex).
7. budget-funded institutions individual financing plan projects, if: 7.1 granted more appropriations for programmes and subprogrammes;
7.2. for the purposes of the project for foreign financial aid;
7.3. the PHARE project for the implementation of the State budget financing;
7.4. the projects co-financed under the Cohesion Fund for the implementation of the State budget a certain participation related and not related expenditure;
7.5. the appropriation provided for the implementation of the investment project;
7.6. the funds of the European Union and other European Union policy instruments for the implementation of the project by the contracts concluded for a grant from the general revenue;
7.7. the project for implementation of the European economic area and the funding of financial instruments;
7.8. the appropriation allocated to General obligations;
7.9. the utilisation of the appropriations determined by the Cabinet of Ministers.
8. budget-funded institutions to prepare a financing plan shall be submitted to the Ministry, the project for which the Government statutory appropriation for the State budget for the program or the apakšpr gramm.
9. The Ministry shall examine and approve the budget of the institution or event funded financing plans. It, along with a list of the financing plan no later than eight working days before the beginning of the financial year or five working days before the beginning of the current month, shall submit by electronic means to the Treasury.
10. Treasury check budget submitted by the Finance Ministry authorities, and a plan for financing the measures compliance with State budget law and two working days are recorded.
11. The Treasury account opened for each of these provisions registered the financing plan and the next working day inform the budgetary institution financed for the account opening.
12. The Treasury, based on budget-funded institutions and financing plans do mu, the first working day of the month award: 12.1 grant from the general revenue;
12.2. the monthly appropriation.
III. implementation of appropriations 13. budget-funded institutions to make payments from the Treasury accounts opened under the Cabinet's instruction on the performance of public duties.
14. The Treasury forecast the funded institutions submitted payment orders, excluding expenses in excess of the beginning of the year in the amount of the appropriations allocated, as well as the account balance. The Treasury provides budget-funded institutions account statements for the previous working day payments.
15. The Treasury on the first working day of each month to ensure budget funded institution with the account summary statement of cash receipts and expenditure made in accordance with the budget classification of economic expenditure categories for the period from the beginning of the year until the last day of the previous month. Budget-funded institutions compare institutions accounting data and up to the current month the tenth date submitted to the Treasury approved the summary report. If this deadline is not met, the Treasury up to the approved report may determine that account use restrictions.
16. The Treasury up to the seventh working day period provides a summary statement of the Ministry for each quarter and financial year. The Ministry checked the summary report and submit it to the Treasury within two working days. If this deadline is not met, the Treasury and the review may determine that account use restrictions.
17. The Treasury funded the evaluation of the budget submission, to the tenth of the month, you can make a cash expense adjustments for the previous month in the following cases: 17.1. mistakenly remitted payment amounts;
17.2. settlements with employees (students) one budgetary authority;
17.3. the amounts in the laws in the cases and in the order repaid foreign financial assistance and European Union policy instrument you projects and measures in implementation;
17.4. overpayment (debt repayment) that occurred during the current budget year. The amount of reimbursement receivable for the previous budget year, the State budget revenues.
18. budget-funded institutions to draw up amendments to the financing plan if: 18.1. income from fees for services rendered and other own revenues or foreign financial aid funds does not meet the financing plan, the approved amount in the month and it is necessary to increase or decrease the monthly appropriation;
18.2. you must redistribute the monthly grant from the general revenue to local statutory programs or subprograms;
18.3. in accordance with the Ordinance of the Minister of Finance has increased the appropriation;
18.4. the entry into force of amendments to the State budget law;
18.5. the Cabinet's decision is reduced or delayed appropriations;
18.6. Under Cabinet of Ministers decision is made according to the reallocation of funds from the State budget law;
11.6. account summary statement of the monthly reference period expenses are less than 85 percent of the financing plan in this period of the approved expenses.
19. changes to the financing plans after the amendment of the law on the strengthening of the State, the Ministry provides a two weeks after the entry into force of the amendments.
20. Amendment of the financing plans that rule 18 in the cases referred to in paragraph confirms this provision in paragraph 9 and 10.
21. If, in accordance with the expected amendments to the State budget law one of the Ministry's programmes or sub-programmes are not included in the State budget or reduce its appropriation, but remained in the relevant accounts or balance the actual performance exceeds the expected appropriations amendment, the Ministry supports national programmes or subprogrammes of the budget execution in accordance with amendments.
22. If the institution is financed by the budget of the programme or subprogramme in the execution of the tender involve other subordinated to the Ministry of the budget financial institutions and other farm law does not provide otherwise, the participating institution shall draw up a single financing plan, while specifying the existing relevant programmes or sub-programmes of the financing plan. The financing plans approved by the Ministry, which the State budget law for the priācij apr program or the bottom of the respective program.
23. The Ministry each month to assess the State of the program and budget in the bottom. If the execution of expenditure during the period from the beginning of the year to the previous month (inclusive) is less than 85 percent of the financing plan in this period, the approved expenditure budget Finance Ministry is requesting authority to prepare amendments to the financing plans and submitted to Treasury financing plans pursuant to paragraph 9 of these regulations.
24. The Ministry of finance each quarter, the Department of State budget to assess the programme and subprogramme. If the execution of expenditure during the period from the beginning of the year to the previous quarter (including) is less than 85 percent of the national budget of the programme or the gramm apakšpr financing plan approved for this period expenses, the Ministry of finance may require the Ministry to submit amendments to the financing plan adequately performing the work or measures due dates.
25. Treasury based on the submission of the budget-funded institutions, close accounts if they don't have the means.
26. If, during the year, the budget-funded institutions have not had a turnover in the account and the account balance is in the Treasury, after coordination with the institutions financed by the budget including the State budget without tax revenue and account closed.
27. the budgetary institution financed by the General features of the accounts balances at 31 December arising from the proceeds of the fee for other services and the same revenue or foreign financial assistance and policy instruments of the European Union funds, the Treasury under the State budget law and the budgetary institution financed submissions up to January 10th including the following financial year in open accounts if this balance does not exceed the revenue during the year, the amount of funds actually received. Special budget account balances state that, on the basis of the budgetary institution financed submissions until 10 January posts next financial year opened accounts in full.
28. If, in accordance with the laws of a State budget from the budgetary programmes or programmes is not included in the Ministry's budget, but this program or subprogram respective accounts at the end of the previous year to save funds from fees and other revenue, the same foreign financial assistance and policy instruments of the European Union funds, the Treasury, based on the application of the Ministry, the balance in this account until 10 January including in a separate account.
29. The Secretary of State and Central Government authorities on the financial vadītājsatbild sowing plans under the State budget law and their timely submission to the Treasury in accordance with these rules. The budget provides for performers the implementation of the appropriations allocated under the national budget of the statutory appropriation in accordance with the procedure laid down in these provisions.
IV. Closing questions 30. Be declared unenforceable in the Cabinet of 30 May 2006 no. 429 of the provisions "Allocations and enforcement order" (Latvian journal, 2006, nr. 86).
31. in paragraph 13 of these rules shall enter into force by 1 October 2007.
Prime Minister a. Halloween Finance Minister o. Spurdziņš Editorial Note: rules shall enter into force on 14 April 2007.
Annex a Cabinet of 10 April 2007, regulations no 236 Finance Minister o. Spurdziņš
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