The Order In Which Records And Released The Cohesion Fund Projects Not Expenses Incurred

Original Language Title: Kārtība, kādā uzskaita un atmaksā Kohēzijas fonda projektu ietvaros neatbilstoši veiktos izdevumus

Read the untranslated law here: https://www.vestnesis.lv/ta/id/142690

Cabinet of Ministers Regulations No. 704 in Riga august 29, 2006 (pr. No 44 10) the order in which records and released the cohesion fund projects according to the expenses incurred not issued in accordance with the European Union cohesion fund project management law article 17, paragraph 2 of the sixth part 1 rules determine the order in which records and released the cohesion fund projects not expenses incurred. 2. the managing authority within five working days after the quarterly report, the Ministry of finance, State control, the European Commission or the other institutions the audit opinion or other information about inappropriate expenditure affected by it and, if necessary, require the payment institution to the IB or additional information. 3. If, following the assessment of the provision of the information referred to in paragraph 2, not taken are not found, the managing authority shall take a decision not to initiate an expenditure recovery proceedings and three working days, send to the IB. A copy of the decision sends the payment institution, Department, Ministry of finance, which functions are separated from managing authorities, paying authorities and intermediate bodies function and performing final declarations of expenditure verification (hereinafter referred to as the independent organ), the institution that made the relevant publications, as well as those institutions that audit findings were examined in the decision making process. 4. If, following the assessment of the provision of the information referred to in paragraph 2, it is found not to match any charges and if the introduction of the authority or a beneficiary who made the expenditure in question, there is no national budget authority, the managing authority shall take a decision on the costs of inadequate recovery (in full or in part) from the Cohesion Fund and the State budget funding. The decision shall specify the following information: 4.1 project name and code;
4.2. the inadequate amount of the expenditure made by sources of funding;
4.3. not be recovered according to the amount of the expenditure, including: 4.3.1. Funding from the Cohesion Fund;
4.3.2. the State budget financing;
4.4. the repayment period;
4.5. the inadequate amount of the expenditure incurred, which transferred the case to the European Commission, the European Commission has received a notice of repayment;
4.6. not be recovered according to the amount of the expenditure, which reduces the total eligible costs of the project amount and which may not be used to cover the costs for which were found not to match any expenditure;
4.7. do not match any date of expenditure. 5. If, following the assessment of the provision of the information referred to in paragraph 2, it is found not to match any charges and if the introduction of the authority or a beneficiary who made the expenditure concerned, means the body, the managing authority shall draw up a report to include this rule 4.1, 4.4, 4.5 and 4.6 of the information referred to in point. This report, together with the provision of the information referred to in paragraph 2 shall be reported to the Finance Ministry, as well as inform the Cabinet about inappropriate expenditure. The Ministry of Finance shall forward this information to the budgetary authority of the country of higher authorities, which found not to match any expenses and State control. 6. If necessary, the managing authority the provision referred to in paragraph 4 of the decision within 10 working days after this provision in paragraph 2 this disclosure creates a working group including the managing authorities, paying authorities, intermediate bodies, implementing institutions and representatives of the beneficiary. 7. the managing authority justified reason may extend that rule 2 and 6 above for a period of time up to 20 working days, informing the institutions who provided the information about inappropriate expenditure. 8. Managing Authority within three working days, send to the provision in paragraph 4 of the decision referred to in paragraph 5 of these regulations or of that report and a copy of the IB-payment authority, the independent body, which made the institution not appropriate expenditures, and those bodies that audit findings were examined in the decision making process. 9. This provision after Its 4. receipt of the decision referred to in paragraph 1 shall ensure that the specified does not match any of the expenses of implementing authorities or the beneficiary of the aid. 10. the intermediate open account Treasury not the reimbursement of expenditure. 11. The introduction of the authority or the beneficiary reimbursed project expenses and inadequate and late payment (if any) this provision account referred to in paragraph 10. 12. If the introduction of the authority or the beneficiary of the provision in paragraph 4, the time limit laid down in that decision did not drawback not according to the expenses incurred by it for each day of delay in delay's money paid 0.1 percent of the outstanding amount. Late does not apply at the time when the repayment is agreed proposals for changes in the schedule. 13. If the introduction of the authority or a beneficiary who made the inappropriate expenses, not the State, not by the budgetary authority according to the expenses incurred shall be recovered and repaid in the following order: 13.1. This provision by its paragraph 4 of the decision referred to in the receipt sent a letter and a copy of the decision of the authority or the introduction to the beneficiary. The letter indicates the amount of the funds to be repaid, the repayment period and the account number in the Treasury;
13.2. If the introduction of the authority or the beneficiary cannot reimburse expenses incurred are not according to the rules referred to in paragraph 4, the deadline set in the decision, and that at least three working days before the due date inform the intermediary institutions and within five working days of the agreed with the intermediate of the cash repayment schedule;
13.3. the IB within three working days submit a lead body with the introduction of the body or of the beneficiary the agreed proposals for changes in schedule of repayment;
13.4. the managing authority within five working days of the appearance of the proposals submitted for its repayment schedule changes and can make a decision on the amendment of the rules referred to in paragraph 4 of the decision;
13.5. the managing authority within three working days, inform the IB, the payment authority and the independent Department for this rule 8.3. referred to in that decision;
13.6. the IB provides an adequate monitoring of the expenses. If the introduction of the authority or the beneficiary of the aid is not repaid in the time appropriate resources, intermediate sanctions under this provision, paragraph 12. 14. the intermediate body shall inform the managing authority, payment authority and the independent Department for the provision in paragraph 4 of that decision. 15. the intermediate body shall, no later than two working days after the receipt of the account statement for the transfer of the funds to be repaid to the account specified in the intermediate Treasury: 15.1. If not match any expenditure shall not be transferred to the European Commission, the national budget funding recovered and received late the Treasury designated State budget general tax revenue account not but regained the Cohesion Fund financing including the cohesion fund payable account;

15.2. If not match any expenditure is transferred to the European Commission, the State recovered for the funding of the budget, the Cohesion Fund and funding received late the Treasury designated State budget general tax revenue, not the account. 16. If not match any expenditure is transferred to the European Commission, the payment authority, on the basis of an order of the Cabinet of Ministers, released financial resources from the European Commission, the Ministry of finance budget sub 41.08.00 ' financing the European Union funds and the financial instrument of the Government of the co-financed project and the implementation of measures "means. 17. If the introduction of the authority or the beneficiary of the aid, which is not a public authority one calendar month after the expiry of the term of repayment is not repaid in inappropriate expenses incurred and agree with intermediate about this rule 13.2. reimbursement referred to in the schedule, the Republic of Latvia of the IB law prescribed shall take appropriate measures to ensure the recovery of the costs accordingly. 18. Intermediate, payment authority, the implementing body or the beneficiary shall take according to the accounting records of expenditure in accordance with the laws of the Republic of Latvia for budget and finance. 19. Payment Authority lists recoverable and non remunerated according to the expenditure incurred for the financing of the Cohesion Fund and the European Commission under European Union legislation on the cohesion fund management and control requirements, as well as 10 working days after the corresponding to the expenses made shall inform the managing authority and the independent unit. 20. On the expenditure incurred by improper recovery date that rule 4. in the case referred to in paragraph considers the date does not match any expenditure is repaid this provision account referred to in paragraph 10. 21. in paragraph 5 of these rules in the case of inadequate expenditure carried out recovery date to report to the European Commission, believes the date on which the Finance Ministry will send the relevant information to the budgetary authority of the country of higher authorities, which made the inappropriate expenses and State control. Prime Minister a. Halloween Finance Minister o. Spurdziņš