Amendments To The Cabinet Of Ministers On 21 June 2005 The Regulations No. 446 "state Budget And Local Government Institutions In The Preparation Of The Annual Report Order

Original Language Title: Grozījumi Ministru kabineta 2005.gada 21.jūnija noteikumos Nr.446 "Valsts budžeta iestāžu un pašvaldību gada pārskatu sagatavošanas kārtība"

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Cabinet of Ministers Regulations No. 19 in Riga in 2007 (2 January. No 1 53) amendments to the Cabinet of Ministers on 21 June 2005 Regulation No 446 of government bodies and local Government annual report preparation order "Issued in accordance with the law on budget and financial management, article 30, of the first and the second part and the first subparagraph of article 43 do Cabinet on 21 June 2005 Regulation No 446 of government authorities and local arrangements for the preparation of the annual accounts" (Latvian journal, 2005 107, no. 203; 2006 no 90.) the following amendments: 1. Make paragraph 6 by the following: "6. the report shall be accompanied by a description of the accounting policies, which contains information on: 6.1. accounting principles required for the understanding of the report;
6.2. changes in accounting principles;
6.3. the most notable accounting and evaluation methods;
6.4. the basic principles of consolidation;
6.5. use of estimates and their changes;
6.6. events after the balance sheet date. "
2. Express 35 as follows: ' 35. Reports Add: 21.8. Control Public opinion on the correctness of the annual report or sworn auditor's report, if the budgetary legislation provides otherwise;
35.2. comparison for the year under review from the Treasury transferred to the distribution accounts, deposits received and repaid loans;
35.3. the legislation on the balance in comparison with credit and Treasury data;
35.4. the ministries and central authorities-the Treasury agreed to a copy of the summary statement of cash receipts and expenditure, economic classification program and the Sub cut. "
3. Add to paragraph 143 behind the numbers and the word "50 lat" with the words "except where the laws and regulations in the field of budget accounts for other fixed assets accounting procedures of composition".
4. Supplement with 262.1 points as follows: "taking account" 262.1 budgetary institutions asset fund "and" State (municipalities) share capital (equity participation) "balance transfered to the previous results of the implementation of the budget, the data indicate the following: 1. as a reduction of 262.1 (with a negative sign) boxes" fixed asset fund "and" share capital or equity participation "in the line" other 015 deals "and an explanation of form cognition section;
2. how to increase 262.1 (with a positive sign) the columns ' previous financial year result "in the line" other 015 transactions "."
5. To delete the paragraph numbers and 311.4. the words "11." company data-equity "at the end of the year and 12 box" company data-equity at the beginning of the year ".
6. Delete 312.14. section.
7. Deletion of 314.5 in numbers and the words "11." company data-equity "at the end of the year and 12 box" company data-equity at the beginning of the year ".
8. To delete the subparagraph. 315.14.
9. Make the following subparagraphs 371.4. "other customers and 371.4. accrued revenue."
10. Add to 378. the second sentence of the paragraph with the following wording: "specifying data line" public authorities "shall not include claims for taxes and duties."
11. Make the following paragraph 383: "383.90. line" settlements for advances received from customers ' claims and customers received advances and accrued liabilities. "
12. Express point 399. by the following: "certificate" in section 399. "refers to the obligations of the creditor precisely dividing public enterprises, municipal enterprises, State authorities and local government budgets. Specifying a data line "public authorities", they do not include obligations to the State budget (national revenue) of taxes and duties and obligations to the Treasury for a loan. Under the "Cognitive" data fill in box 4 "Payable within one year", 5 under "accounts payable later than one year after", 6. the column "along to the end of the reporting period (4 + 5)" and "7." together on top of the year "."
13. To supplement the provisions of the following paragraph 474.1: "If the budgetary authority 474.1 at the end of the reporting period is the fuel balance of the card, the 16. the columns ' budgetary authorities that" the row "special 390. settlement of accounts in the form". "
14. Add to 475. the second sentence of the paragraph with the following wording: "2496. account data listed in" cash in transit "specifies 400." the rest of the money on the line "to which the credit institution or authority, from which the money is gone."
15. Make the following paragraph 599: "599. when preparing the report for 2006, the budget of the authority pursuant to the Authority's accounting uses 40." accounting account annex correlation table for the transition to the accounts scheme established by the Cabinet of Ministers of 15 November 2005 a Regulation No 880 "the order in which the budgetary authority shall keep accounting records". "
16. To supplement the rules by 600 and 601. following paragraph: "600. when preparing the report for 2006 to the end of the year: 600.1. General provision is created: 600.1.1. form No 1" balance "box 4" to the end of the reporting year "580." total "total section I and provide an explanation to the balance sheet for the established stocks. Form No. 1 "balance" 1.580. line box in the formula "430 470 + 480 + 530 +" does not apply to box 4 "to the end of the reference year";
600.1.2. Form 4 "statement of changes in equity" 9. the columns ' total ' 015. "other transactions on the line" total and clear statement, under "statement", data indicating the column "9";
600.2. long-term investments leased assets: 600.2.1. form No 1 "balance" on the line "create fixed assets and unfinished construction object cost" and the balance in the explanatory notes provides information on the amount of data on the long-term investment in the leased assets;
600.2.2. form No. 5 "review of intangible investments and changes in the basic features of" line "asset creation and unfinished celtniec in the object"; bass
600.3. creation of intangible investments: 600.3.1. form No 1 "balance" on the line "advance payments on investments not mate rial";
600.3.2. form No. 5 "review of intangible investments and changes in the basic features of" line "advance payments for intangible investment, ating";
600.4. accrued revenue indicates the composition of the customer: 600.4.1. form No 1 "balance" on the line "settlement of claims (the debut of *)";
600.4.2. form No 8-1 "overview of requirements" in the line "other receivables";
600.5. accrued liabilities indicates the composition of creditors: 600.5.1. form No 1 "balance" on the line "settlements for advances received";
600.5.2. form No 8-2 "review of vendors ' row" settlement of advances received ";
600.6. advance payments for long-term financial investments: 600.6.1. form No 1 "balance" to the appropriate contribution;
600.6.2. Forms No 7-1 "for participation in the capital of subsidiary motion", No 7-2 "participation Associates capital movement statement" and no 7-3 "General partnership company statement of changes in equity" in the column "company name", giving "advance payment of (company name)", and 5. the column "purchase (+)", showing the amount;
600.7. advance payments for stocks: 600.7.1. form No 1 "balance" and form No 6 "report on the items" to the appropriate item type;
600.7.2. the explanatory note to the balance sheet provides information on the amount of data included in each inventory item;
600.8. create strategic reserves: 600.8.1. form No 1 "balance" on the line "1.220. Raw materials and materials";
600.8.2. form No 6 "report on stocks" in the line "other 090 materials";
600.8.3. the explanatory note to the balance sheet provides information on the amount of data included in each inventory item.
601. The Ministry and central public authority, shall submit the annual report to State control, add proof of financial statements, the accuracy of the information provided. "
17. Amend section 21 of the annex to the "Cognitive" numbers "(280 + 290 + 300 + 310)".
18. the express section of annex 22. "statement" the following: "certificate vendors 300 public municipal companies 320 330 340 national budgetary authorities of the local authorities ' budget 350 19. Express 40.1 and 2 of the annex to the aisle's name as follows: "balance (LCY)".
Prime Minister-Minister of finance Spurdziņš o. Minister with special responsibility for the acquisition of funds from the European Union's Affairs n. Brok