The State Budget And Local Authorities In The Preparation Of The Annual Accounts Procedures

Original Language Title: Valsts budžeta iestāžu un pašvaldību gada pārskatu sagatavošanas kārtība

Read the untranslated law here: https://www.vestnesis.lv/ta/id/141997

Cabinet of Ministers Regulations No. 655 in Riga august 15, 2006 (pr. No. 42) the national budgetary institutions and local arrangements for the preparation of the annual report issued in accordance with the law on budget and financial management, article 30, of the first and the second part i. General question 1. provisions lay down the procedures and the extent to which the national budget and local authority (hereinafter the authority) shall prepare and submit the annual accounts (hereinafter the report).
II. report preparation general principles 2. Statement prepared by: 2.1. under the accrual basis;
2.2. as one unit of consolidated accounts, to the exclusion of the transactions and balances between between the parties in the consolidation unit.
3. By reorganizing or liquidating authority, prepare a closing report of the institution.
4. If the administrative and territorial reform of local government within a financial year (excluding the last calendar month), they combine their accounts from the start of the year.
5. If the period of institutional reorganization takes place, change or subordinated public agency creation (or dissolution) will not change the balance sheet balances to the beginning of the year, but indicated the current period as the balance of the transaction.
6. the public agency shall submit to the Ministry, the central State authority, local government, consisting of the review of the financial statements and the management report of the Agency for the implementation of the budget.
7. the report shall be based on accounting data, classified according to the laws and regulations in the area of budget and accounting.
8. the report provides a true and fair view of the financial position of the authority, its changes and budgetary authority.
9. be true To picture, you will need: UR9.1.izv ēlēt and use consistent accounting policies;
the notifying Member State UR9.2.nor a significant, reliable, comparable and understandable information;
9.3. provide additional explanations to report users understand a specific transaction or event, the impact on the financial position of the authority of the budget or financial performance.
10. The Authority shall establish accounting policies, taking into account the requirements laid down in the law on budget and accounting, as well as to ensure financial reporting information quality and usefulness to users.
11. Accounting Policy shall be prepared as described in text form and add reviews. Accounting policy description provides information about the reporting of various items used in evaluation methods and accounting principles.
12. Body altered the developed accounting policy only if it determines the external laws or accounting policy change allows you to prepare financial statements that provide reliable and relevant information on the transaction and the fact the impact of institution's financial position, performance and cash flow.
13. If the change in accounting policies in accordance with the amendments to the regulations, the authority indicated in the annex to the financial statement accounting policies nature and change the way application as well as the starting date.
14. If the recognition of items in the financial statements, set out in the assessment or reporting errors is essential, this error correction involves a transaction report period report.
15. quality characteristics determine the usefulness of the information provided in the report of its users. Information must be understandable, relevant, reliable and comparable: 15.1. information is important for users, if it is received on time and can be used in assessing the past, present or future events or confirming previous assessments, or repairing them;
15.2. information is crucial if its failure to specify the precise or not, can influence the decisions of users taken on the basis of this information;
15.3. the report is credible, if the information contained in it, business and other items found in nature, neutral, subject to the prudent, completely in all material aspects.
16. the authority report be prepared on the going concern principle, if legislation in the area of public administration is not otherwise specified.
17. when preparing the report, the Authority's management is aware of the essential uncertainties or circumstances, which may cause doubts about the ability of the institution to continue uninterrupted transaction, these uncertainties and conditions explained in the notes on the accounts.
18. In considering the going concern principle, take into account all available information about the future plans of the authority covering at least 12 months after the balance sheet date.
19. in determining whether a report item or items (hereinafter post) for the joint amount is substantial, evaluated the nature and size of the items at the same time.
20. the reports indicate the individual items that are material by nature and content.
21. Items that are essential in volume, but by nature are similar, can be combined. Non-essential items combined with a similar nature or function of the items and they are not shown separately.
22. Assets and liabilities can not cross off (delete), except where it is necessary the economic substance of the transaction for display.
23. If the revenue losses and the expenses incurred by the same or similar transactions and events is essential items of revenue and expenditure may not be mutually exclude (delete).
24. listing and classification of items in all reporting periods are the same, except that if the listing and classification of items in the Exchange is for legal and accounting of the budget.
25. Prior periods comparative information is provided for all reports included indicators, except for the first time in the boxes provided.
26. a list of items or changing the classification reports, comparable figures reclassified (if possible) to ensure comparability with the current period. The annexes to the report indicate the nature and extent of reclassification and reason.
27. If the reference pointer is impossible to reclassify the budget authority will specify the valid reasons why the reclassification has not been carried out, and the nature of the change, if the pointer to be reclassified.
28. the report is clearly identifiable and the information must not differ from the same information in other reports. That information shall specify in a clear and, if necessary, be repeated, to ensure their proper understanding.
III. Consolidated financial statements 29. Ministry, Central Government institutions and local authorities prepare a consolidated financial statement.
30. Consolidated financial statements are ministries, Central State authorities or local government financial reports prepared as one of the Authority's financial statements.
31. In preparing the consolidated financial statements, balances and transactions between.
32. the financial statements included in a consolidation shall be drawn up by the State to the same reporting date.
33. in order to prepare consolidated financial statements, using a single accounting policy and the Ministry, the central State authority, local government and subordinate body.
34. the consolidation includes all items of the financial statements.
35. in order to ensure the Ministry, Central Government, and local government agencies subordinated to the BSI, business consolidation and other changes, detailed accounts of institutional sectors in the following levels: 21.8. public bodies (S130100) and the national social security bodies (S130400): 35.1.1. ministries and Central Government institutions, counterparty, which is Ministry (s), Central (s) State (s) and their subordinated institutions;
35.1.2. national institutions subordinated to the structure of the transaction partners are ministries and central institutions subordinated to the State authorities;
35.1.3. national economic operators – the counterparties, which is State-controlled and financed merchants, according to the Central Statistics Administration of the General Government sector;
UR35.2.pa švaldīb framework (S130300): UR35.2.1.pa švaldīb – counterparts, which are municipalities and their subordinated institutions;
UR35.2.2.pa švaldīb structures subordinated to the authorities – the counterparties, which is one of the departments of local government authorities;
UR35.2.3.pa švaldīb proprietorship-business partners, which include the Central Statistical Administration prepared the General Government sector and in the list which is controlled and funded local economic operators.
36. using form No. 8-1 and 8-1 SAYING BEI "review of the customer (requirements) and prepaid expenses and advances for services and projects" and form No 8-2 and 8-2 SAY BEI "review of creditors (liabilities)" consolidated accounts, ministries and Central Government bodies excluded items are shown in the column "structures subordinated to the State authorities", the authorities excluded items are shown in the column "structures subordinated to the municipality authorities".
37. The rules referred to in paragraph 36 of the consolidated accounts of the boxes ' national structures subordinated to the authorities "and" Municipal bodies subordinated to the Ministry of authority ", the central public authorities or local numeric value will always be zero.

38. Combining (consolidating) the review of the implementation of the budget, on the basis of the authority of each budgetary discharge report submitted. The budgetary implementation reports shall be consolidated through the budget, bringing the corresponding items of revenue and expenditure. The budgetary execution of the consolidated report form during the preparation of the statements that exclude one authority is transferred to another appropriate way of involving the consolidation of the budget authority.
39. These provisions do not apply to financial investment corporations in the consolidation.
IV. submission of the report and the content of the report submitted to the 40 signed paper form.
41. the Ministry, Central Government institutions, local authorities and the Treasury may mutually agree on the preparation and acceptance of the report, which does not remove the submission of the report in paper form.
42. each report shall specify: 42.1. the name and other information, and the identification of the authority for the legend;
26.2. information or statements are one individual institutions or institutions of several budget summary;
26.3. the report date or period, depending on which is more appropriate and comply with the relevant part of the report;
26.3. the currency used in the reports of the Republic of Latvia – currency;
UR42.5.nor Statistical Pocketbook 2009 figures of accuracy – data indicate the round amounts, without decimal places.
43. the report consists of: 43.1. the financial statements;
UR43.2.vad safety report on the implementation of the budget.
44. the financial statements consists of: 44.1. report on the financial situation of the authority – form No. 1 "balance" (annex 1);
44.2. report on the financial performance – form 4-3 (annex 2);
UR44.3.pa s capital (net assets) changes – form 4-1 (annex 3);
27.6. the cash flow statement – form 2-NP (annex 4);
27.7. the accounts: 44.5.1. form 1-1 "cash balance and positioning of the equivalent" (annex 5);
44.5.2. Form 4-2 in "review of savings" (annex 6);
44.5.3. form 5 "intangible investment and change basic tools overview" (annex 7);
44.5.4. Form 6 "stock changes" (annex 8);
44.5.5. form 7-1 "participation in affiliated Corporation statement of changes in equity" (annex 9);
44.5.6. form 7-2 "the participation of associated corporation statement of changes in equity" (annex 10);
44.5.7. form 7-3 "other long-term financial investments overview" (annex 11);
44.5.8. form 7-4 ' long term financial investment securities changes "(annex 12);
44.5.9. form 7-5 "loan modifications" (annex 13);
44.5.10. form 8-1 SAY "review of the customer (requirements) and prepaid expenses and advances for services and projects" (annex 14);
44.5.11. form 8-1 BEI "review of the customer (requirements) and prepaid expenses and advances for services and projects" (annex 15);
44.5.12. form 8-2 SAY "review of creditors (liabilities)" (annex 16);
44.5.13. form 8-2 BEI "review of creditors (liabilities)" (annex 17);
44.5.14. form 9-1 "overview of loans" (annex 18);
44.5.15. form No 9-2 "statement of guarantees" (article 19);
44.5.16. form 2 "review of the implementation of the budget" (20.);
44.5.17. form No. 22 "the budgetary authority" (article 21);
44.5.18. form 8-S "review of customer and vendor" (annex 22);
27.7. the State budget authorities review the attachments: 44.6.1. Form 20 government programs (sub) performance indicators performance report ";
44.6.2. form 3-1 "overview of the post unit of the implementation bodies" (Annex 23);
44.6.3. form 3-2 "statement of defence, public order and safety, law enforcement post unit plan" (annex 24);
44.6.4. form 3-3 "review of the Office Unit and the implementation of the plan of boarding school students, sanatorium boarding school, a special type of boarding school and social adjustment in educational institutions" (annex 25);
44.6.5. form 3-4-1 "review of the Office Unit, and student learning plan implementation in higher education" (annex 26);
44.6.6. form 3-4-2 in "review of the Office units and student learning plan implementation in professional education institutions" (Annex 27);
44.6.7. form 3-5 "review of the posts of the unit plan health care institutions" (28.);
44.6.8. form 3-6 "review of the Office Unit and the social assistance and social services plan" (Appendix 29);
44.6.9. form 3-7 "review of the posts of the unit plan general education and cultural institutions and activities (leisure, sports, culture, religion)" (annex 30);
UR44.7.gr āmatvedīb policy description.
45. the management report shall be drawn up by each institution. Management report: 45.1. key events that influenced the activities of the authority in the year under review;
45.2. significant change in the Authority's activities and their impact on financial results;
45.3. the expected events that may significantly affect the activities of the authority in the future.
46. to review the users more easily understand the information contained in the report, the authorities prepare an explanation for the balance sheet, cash flow statement, statement of revenue and expenditure and a statement of changes in equity items shown in.
V. review of the General section of the report 47. completion of the General section consists of: 29.3.: 47.1.1. Ministry, Central Government institutions, local name;
47.1.2. public body name;
47.1.3. in the reporting period;
UR47.2.ail s: 47.2.1.uz the beginning of the reporting period;
UR47.2.2.dar partitions;
47.2.3. other changes;
UR47.2.4.val the judicial rate fluctuations;
47.2.5. the redeployment of a group;
47.2.6. initial recognition in the balance sheet and off;
47.2.7.uz the end of the reporting period.
48. the report on the to line ministries, Central Government institutions, local name "indicates the full Ministry, Central Government institutions or local name. Under the "code": 29.9. State budget authority, Ministry or central public authorities the code in accordance with the law on the State budget;
UR48.2.pa švaldīb – municipal code in accordance with the administrative territory of the Republic of Latvia and the territorial unit of a single classifier.
49. in the row of the report "Government name" indicates the State budget authorities a full name.
50. the report line "reporting period" indicates that the reporting period is the year these regulations. Under the "code" indicates the year of account (digits).
51.1., 5., 6., 7., 8., 9, 10, 11, 12, 13, 14, 16, 18, 19, 22, 23, 24, 27, 28, 29 and 30 of Annex report columns "to the beginning of the reporting period" indicates data corresponding to the previous accounting period in the box "To the end of the reporting period," the data supplied.
52.1., 5., 6., 7., 8., 9, 10, 11, 12, 13, 15, 17, 18, 19, 22, 23, 24, 27, 28, 29 and 30 of Annex report columns "to the end of the reporting period" indicates the corresponding balance of indicators at the end of the year according to the accounting records.
53.7., 8, 9, 10, 11, 12, 13, 18, 19 of the annex to the report columns "operations (+,-)" indicates the corresponding item (change) the cash transactions. With the "+" represents an increase of transactions with a "-" indicates a reduction in the transaction. A detailed breakdown of transactions is: 53.1. the increase for the money-purchase;
53.2. cut-sales.
54.6., 7, 8, 9, 10, 11, 12, 13, 18 and 19 of the annex to the report columns "other changes (+, –)" indicates the corresponding item (change) in transactions that do not participate in the funds. With the "+" represents an increase of transactions with a "-" indicates a reduction in the transaction: 54.1. increase as a result of other changes that can classify institutional sectors of the counterparty, the items can be created: UR54.1.1.sa free of charge sampling;
54.1.2. invested assets (property investment reduction);
54.2. the reduction of the other changes that can classify institutional sectors of the counterparty, the items can be created: the transfer free of charge 54.2.1.;
54.2.2.-.
55.7, 8, 9, 10, 11, 12, 13, 18 and 19 of the annex to the report the columns individually specify other changes, which are not classified by counterparty's institutional sectors: UR55.1.val dry rate fluctuations;
55.2. regrouping (movement) of the Group;
55.3. revaluation/impairment;
55.4. initial recognition of balance sheet and off, not 53 and 54 of these regulations, paragraph.
56. the balances in the accounts to the beginning of the period and the end of the period, changes or financial assets classified by institutional sector according to the regulations laid down by the institutional sector.
57. the reports specified data cross-compliance defined in Annex 31 to this provision.
Vi. Financial statement preparation 58. " Overview of the financial situation of the authority of the budget "– form No. 1" balance "(annex 1):

58.1. balance is an accounting of the authority, which after a certain date on shows the institutions asset, liability and equity volume. Balance sheet assets are under "long-term investments" and "current assets", passive, "equity", "savings" and "Vendor";
58.2. balance sheet total assets is equal to the total amount of the liabilities of the balance sheet;
UR58.3.par balance sheet items the changes during the year provide explanation. Describes the major changes in the data between the beginning of the reporting year data and review the year end;
58.4. intangible investments and fixed assets shown in the balance sheet at net book value, which is calculated from the original values minus the depreciation (amortisation);
58.5. customers and vendors are shown in the balance sheet at net value, calculated from the gross book value less the balance of the special reserve established.
59. Form 4-1 ' equity (net assets) statement of changes "(annex 3) – line" other transactions "indicates equity items influencing transactions that do not apply to the other rows above. This line cannot show transactions related to the results of the implementation of the budget. The following transactions "in the statement of revenue and expenditure".
60. Form 2-NP "cash flow statement" (annex 4): 60.1. cash flow statement the cash flow of the group according to operating, investing and financial activities;
60.2. core activities that are not investing or financial activity;
60.3. investing activities associated with long-term investment purchase and sale;
60.4. the financial transaction is a line of action that results in a change in the investment, no commitment and composition;
60.5. cash flow statement data: 60.5.1. Government institutions, ministries and central authorities varies with the report on the implementation of the budget figures presented for exchange rate losses of revenue;
UR60.5.2.pa with švaldīb the report on the implementation of the budget presented.
61. Form 4-3 "review of financial performance" (annex 2): 61.1. report form a transition between the cash flow statement to authorities, municipal financial performance adjustments for non-cash transactions;
61.2. report results indicates the results of the implementation of the reporting year, corresponding to the balance sheet item of the same name.
62. the form No. 1-1 "cash and equivalent positions" (annex 5): 62.1. the report indicates the cash balance at the end of the reporting period and the beginning of the placement of financial institutions and Treasury;
62.2. cash balances indicate the breakdown of the budget;
38.7. review shall be accompanied by the comparison with credit inquiries about account balances at the end of the reporting period.
63. Form 5 "intangible investment and statement of changes in fixed assets" (annex 7): 39.2. the report indicates the intangible assets and fixed assets and depreciation of the original value changes in the reference year, which totals the value of their remaining (balance) value;
UR63.2.ail er "from the group" indicates the intangible investment and change the fixed asset group in the reporting period. The report indicates the vertical redeployment of one group, while the second increase in the reduction group. The results in this column in the row "total" formed in the result equal to zero.
64. the form No. 6 "stock changes" (annex 8): 64.1. the report indicates the value of the inventory to the beginning and end of the period, changes during the period;
UR64.2.ail er "from the group" refers to the vertical redeployment of one group, while the second increase in the reduction group. The results in this column in the row "total" formed in the result equal to zero.
65. Form 7-1 "participation in affiliated Corporation statement of changes in equity" (annex 9) and form 7-2 "participation of associated corporation statement of changes in equity" (annex 10): 65.1. in addition to the information referred to in chapter V of the report provides the following information on item: 65.1.1. corporation name;
65.1.2. the Corporation's registration number;
65.1.3. amount of participation at the beginning and end of the period, expressed as a percentage;
65.1.4. the Corporation's equity at the beginning and end of the period (from the balance sheet of the Corporation);
65.2. the report indicates the accounting method, under which the participation of related or associated corporation in the capital. Accounting method marked with "x" to the line "accounting method";
65.3. the cognitive section "Advance for participation in affiliated (associate) in the capital of a capital company" indicates advances made on that item, the column "participation (%) at the end of the period", on the one part (percentage) increase participation in the Corporation.
66. Form 7-3 "other long-term financial investments overview" (annex 11): 66.1. the report indicates the financial investments in international organisations, the rest of the participation in the capital of a capital company, the long-term requirements for level 2 occupational pensions and other long-term liabilities, which are not reported elsewhere;
UR66.2.ail er "item name" indicates the financial institution, Corporation or other long-term liabilities of the counterparty;
UR66.3.ail er "account no" indicates that the item's inventory account number;
UR66.4.par item provides the information referred to in chapter V of these regulations and 65.1.1., and 65.1.3 in 65.1.2.;
41.3. cognitive Advance over the section "about the ERS long-term financial investment" indicates the performance advances of that item, the column "participation (%) at the end of the period", on the one part (percentage) increase in long-term investment.
67. Form 7-4 ' long term financial investment securities changes "(annex 12): 67.1. the report indicates long-term financial investments in securities;
67.2. in addition to the provisions in chapter V of the report provides information on the following item: 67.2.1. type of securities-stocks, shares, shares;
67.2.2. of pieces;
UR67.2.3.kop the upper par;
67.2.4. issue date, day, month, year (URdd.mm. yyyy);
UR67.2.5.dz eating time – day, month, year (URdd.mm. yyyy);
67.2.6. the deadline after the emission-medium term (1 to 5 years) or long term (5 years or more);
UR67.2.7.val sewed labels.
68. Form 7-5 "loan modifications" (annex 13): 68.1. the report indicates information about loans, distinguishing between the portion of long-term loans to long-term loans in the short term and short-term loans;
68.2. in addition to these provisions in chapter V of the report provides information on the following item: name of the beneficiary of the loan 68.2.1.;
68.2.2. the purpose of the loan;
68.2.3. contract signature date – day, month, year (URdd.mm. yyyy);
68.2.4. the repayment term – day, month, year (URdd.mm. yyyy);
68.2.5. the amount of the loan agreement. If the loan is issued in foreign currency, the conversion of amounts in LCY of the contract by the Bank of Latvia exchange rate on the last day of the reporting period.
69. the form 8-1 and 8-1 SAYING BEI "review of the customer (requirements) and prepaid expenses and advances for services and projects" (annex 14 and 15) and form No 8-2 and 8-2 SAY BEI "review of creditors (liabilities)" (16 and 17): 69.1. the report indicates that the balance of the claim or to the end of the period and the beginning of the breakdown of the institutional sector;
EB 69.2. customers and vendors indicates net value, calculated by deducting from the gross book value of the created special reserve accounts receivable balances.
70. Form 4-2 in "review of savings" (annex 6): 70.1. the report indicates savings balance to the beginning and end of the period (net worth) and its increase and decrease during the reporting period;
70.2. the cognitive section shows the balance sheet assets and liabilities, which created special savings, and the amount of the special reserve.
71. Form 9-1 "overview of loans" (annex 18): 71.1. the report indicates information about the institution's loans;
71.2. in addition to these provisions in chapter V of the information provided in the report the following information on borrowing: 71.2.1. lender's title;
the purpose of the UR71.2.2.aiz hospitality structures;
71.2.3. contract signature date – day, month, year (URdd.mm. yyyy);
UR71.2.4.aiz hospitality structures in the repayment term – day, month, year (URdd.mm. yyyy);
71.2.5. a specified rate of interest (whether it is fixed or variable interest);
UR71.2.6.val dry (term), which entered into the loan agreement;
UR71.2.7.aiz the contract amount of hospitality structures. If the loan is received in foreign currency, the conversion of amounts in LCY of the contract by the Bank of Latvia exchange rate on the last day of the reporting period;
eat UR71.3.ail "total" indicates the total loan change from the date of entry into force of the Treaty, the end of the reporting period.
72. Form No 9-2 "statement of guarantees" (article 19): 72.1. the report indicates information about guarantees, presenting data on the outstanding amount of the loan to the beginning and end of the period;
72.2. in addition to the provisions in chapter V of the information provided in the report the following information on borrowing: 72.2.1. lender's title;
the purpose of the UR72.2.2.aiz hospitality structures;
UR72.2.3.aiz the name of the workers;
72.2.4. contract signature date – day, month, year (URdd.mm. yyyy);
72.2.5. the repayment term – day, month, year (URdd.mm. yyyy);

UR72.2.6.val dry (term) in which the guarantee is furnished;
72.2.7. the amount of the guarantee. If the guarantee issued in foreign currency, the conversion of amounts in LCY of the contract by the Bank of Latvia exchange rate on the last day of the reporting period;
72.2.8. the State‐guaranteed loan amount. If the guarantee issued in foreign currency, guaranteed loan amount in LCY after conversion of the Bank of Latvia exchange rate on the last day of the reporting period;
eat UR72.3.ail "total" indicates the total guaranteed loan changes from the date of signing of the contract until the end of the reporting period;
UR72.4.ail er "guarantee" indicates the amount of risky borrowing. If not head on all borrowing, this box specifies only the amount for which the guarantee agreement concluded;
UR72.5.ail er "guaranteed loan amount indicates the total amount of the loan;
72.6 at section "information on the budgetary authority guaranteed the repayment of loans included in the context" specifies the guaranteed repayment of the loans included in the commitments, but until then it is classified as a guarantee, i.e. the budget authority or authorities shall take repayment of the loan guaranteed loan instead of workers.
73. (form 2) "review of the implementation of the budget (annex 20): 73.1. the report prepared by the following budget types: General 73.1.1.;
73.1.2. special budget;
73.1.3. donations and gifts;
73.1.4. other budget funds;
73.2. Government institutions, ministries, Central State authorities report on: the General and special 73.2.1. implementation of the budget of the authority fills in total and for each programme, subprogramme, economic revenue and expenditure category cut in full;
73.2.2. donations and donations – revenue, expenditure and financing section, completed for each classification of expenditure and a sub category, economic revenue and expenditure category in full authority, for a total of ministries, Central State authority;
73.3. If the financial year to the law on the State budget is not a specific program/sub, which was included in last year's law on State budget structure, the reference year include comparative information on the performance of the programme/subprogramme in a previous year under the previous law on the structure of the budget;
UR73.4.pa švaldīb, preparing the report on the General and special 73.4.1.: budget, fill in: UR73.4.1.1.ie hospitality structures and funding section-together by the municipality;
73.4.1.2. the expenditure section, on the classification of expenditure and a sub category of economic category cut in full;
73.4.2. donations and donations of performance, revenue, expenditure and financing section completed for each classification of expenditure and a sub category of revenue and expenditure of the economic categories of the cut in full;
73.5. report on the implementation of the budget of other institutions preparing, submitting information and execution of each of the funds received from other sources of funds, the budget indicated in the line "other information", fill in the revenue, expenditure and financing sections;
73.6. line "budget build" indicates one of the budget, the General, special budget, donations and gifts, other features of the budget. Under the "code" indicates the appropriate budget code: 1-, 2-General budget, special donations and gifts – 3, 4 – another budget funds;
45.8. row "the Government's functional category" indicates the classification of the expenditure of the budget according to the functions of the Government Code, the full name. Under the "code" indicates the function code of the Government according to laws and regulations in the field of the budget;
73.8. the lines "program" the national budgetary institutions indicates the name of the program under the law on the financial year State budget set the name. Under the "code" indicates the corresponding program code;
73.9. line "Sub" national budgetary institutions indicates the Sub name corresponding to the financial year in the law on State budget for a particular name. Under the "code" indicates the corresponding sub code;
73.10. line in the "other information" indicates information about other sources of funds budget, indicating the name of the institution from which you received the funds, and for what purpose the funds received. If the funds received from the State budget authorities, specify the account number from which the received/credited funds;
73.11. box "approved estimates year" only government authorities, presenting the data in the approved estimates for the year;
UR73.12.ail er "approved the Act/plan year": 73.12.1. Ministry, Central Government authorities, the national budgetary institutions – financial year the law on national budget for a particular indicator;
švaldīb-UR73.12.2.pa in accordance with the binding provisions of the municipal budget approved indicators;
UR73.13.ail er "budget" indicate the reporting year and prior year data in the report on the implementation of the budget of expenditure under the revenue, economic and functional categories and classifications by the cash flow;
73.14. Title IV "financing" the data is the same with the opposite sign in the title III "revenue surplus (+), deficit (-) (I-II)" data.
74. Form 20 government programs (sub) performance indicator performance review: 74.1. the report provides information on the performance of the indicators approved in accordance with the laws and regulations in the field of the budget;
74.2. report form as a list, showing the name, approved the plan and the execution of the financial year.
75. the form No. 22 "the budgetary authorities ' list" (annex 21): 75.1. the report indicates information about the institutions that are subordinated to the Ministry, the central authority or authorities and the financial information which the summarized balance sheet compiled by the Ministry, the central national authority or a municipality;
75.2. the report provides the information requested on the form for each institution involved in the consolidation.
76. Form 8-S "review of customer and vendor" (annex 22): the report provides sector S130100, S130400 and S130300 customers and vendors for each Ministry, the central national authority or authorities, and their subordinated institutions, except for State and local government controlled and financed merchants.
77. Form 3 – 1 "overview of the post unit of the implementation bodies" (Annex 23): 77.1. a review completed national budgetary authorities (except this rule 78.1. bottom above the budgetary authority);
77.2. posts the number of units the annual plan indicators shall be completed in accordance with the list of posts, drawn up according to the classification of occupations;
77.3. actual posts the number of units indicated for the position actually completed units;
77.4. the actual number of units in the position at the beginning of the period and at the end of the reporting period also indicate the persons who temporarily absent sick, vacation, trip you, vacation or other reasons.
77.5. "civil servants" and the line "other staff" plan data completed in accordance with approved staff lists. The average number of units on the post review period shall be calculated as the sum of the actual numbers on the first date of each month (beginning with February 1) and the amount obtained by dividing the number of months of review;
77.6 in row "civil servants" civil servants posts the number of units;
77.7. in the line "other staff" indicate the specialist, senior managers and professionals, the number of employees who are not civil servants, but are exercised the authority delegated functions.
78. Form 3-2 "statement of defence, public order and safety, law enforcement post unit plan" (annex 24): 78.1. report completed in the Defence Ministry, Interior Ministry, the Ministry of Justice and their subordinated institutions of Government;
78.2. actual posts the number of units indicated for the position actually completed units;
78.3. row "civil servants", "soldiers, employees with special ranks," and "other staff" plan data completed in accordance with the approved posts lists;
UR78.4.vid the leading post of the number of units in the reporting period, calculated as the sum of the actual numbers on the first date of each month (beginning with February 1) and the amount obtained by dividing the number of months of review;
the actual number of 78.5. at the beginning of the period and at the end of the reporting period also indicate the persons who temporarily absent sick, vacation, koman, egg stage of holidays or other reasons.
78.6. line of "civil servants" civil servants posts the number of units;
78.7. in the line "other staff" indicate the specialist senior professional managers and the number of employees who are not civil servants with no service (military service) and the qualification of class, but are exercised the authority delegated functions.
79. Form 3-3, "review of the Office Unit and the implementation of the plan of boarding school students, sanatorium boarding school, a special type of boarding school and social adjustment in educational institutions" (annex 25): 79.1. the report completed by the Ministry of education and science and its subordinated to national budgetary authorities-boarding schools, sanatorium-type boarding schools, special boarding schools and social adjustment of educational institutions;

79.2. the number of units a year of a position plan completed in accordance with the list of posts, prepared in accordance with the classifier of professions;
79.3. actual posts the number of units indicated for the position actually completed units;
49.3. "students ' food, the number of man/days" plan data calculated by the number of students multiplied by the estimated average one catering students the number of days in the year. The actual number of person-days of food students is calculated as the sum of the actual number of students for each day of the reporting period beginning after the institution existing operational records;
49.4. "teaching staff" and "other staff" plan data completed in accordance with the approved posts lists;
UR79.6.vid the leading post of the number of units in the reporting period, calculated as the sum of the actual numbers on the first date of each month (beginning with February 1) and the amount obtained by dividing the number of months of review;
the actual number of 79.7. at the beginning of the period and at the end of the reporting period also indicate the persons who temporarily absent sick, vacation, business trip, vacation or other reasons.
80. Form 3-4-1 "review of the Office Unit, and student learning plan implementation in higher education" (annex 26): 80.1. the report fills in the Defence Ministry, Interior Ministry, the Ministry of education and science, Ministry of agriculture, the Ministry of culture, the Ministry of health and the State subordinated budgetary institutions and authorities;
80.2. the number of units a year of a position plan completed in accordance with them, and post a list, prepared in accordance with the classifier of professions;
49.9. actual posts the number of units indicated for the position actually completed units;
section 80.4. "higher education institution": 80.4.1 "admission" in row indicate the reporting year of undergraduate study and imatrikulēt professional study programme students;
80.4.2. the line, "graduation" indicates the number of graduates who have completed the period of undergraduate study and vocational courses and got a diploma;
80.4.3. the line "retirements before the end of the period of training" indicates less number of students and number of students who withdrew from school, not defended them in or not passed final graduation exam (dropouts);
80.4.4. the columns ' 070. "annual plan" number of students "at the end of the year data calculated as 010." number of students at the beginning of the year "and" line "admission. 020" amount deducted from row "release 103" and "retirements. lines 060 before the expiry" of training data;
80.4.5. the columns ' actual performance in the reporting period "in row" 070 number of students "at the end of the year data calculated as 010." number of students at the beginning of the year ", the line" admission. 020 "to. 030" and come from other institutions, transferred from other types of training institutions within the "data amount deducted from row" moved 040 to other training institutions and other types of training institutions ", 050." release "and" retirements. lines 060 before the expiry "of training data;
80.4.6. the columns ' ' 080. The annual plan of lines "annual average number of students ' data calculated as 010. queue data" number of students at the beginning of the year "and" line "admission. 020" data product with 1/3 of the amount, deducted from 050. "release" multiplied by 1/2 and row "retirements 060 before the expiry" of training data multiplied by 0.6;
80.4.7. the columns ' actual performance in the reporting period "in row" 080 annual average number of students ' data to be calculated as the sum of the actual number of students of the first date of each month (beginning with February 1) and dividing by the number of months;
80.4.8. the columns ' 090. "annual plan" annual average relative number of students "plan data (if the course of study lasts from September to July) is calculated from the row" 080 average number of students ' data product by a factor of 1.0 (funding from grants from general revenues), net of the Minister of education and science established a number of studies;
80.4.9. the columns ' actual performance in the reporting period "line 090" annual average relative number of students ' data to be calculated by multiplying the 080. "annual average number of students ' actual performance data with a factor of 1.0;
80.4.10.340. the line "annual average relative number of students ' data calculated by multiplying 330." annual average number of students ' data with a coefficient of 0.5;
80.4.11.430. the line "annual average relative number of students ' data to be calculated by multiplying the 420." annual average number of students ' data with a coefficient of 0.5;
80.4.12.500. the line "annual average relative number of PhD, residents ' data is calculated by multiplying the 490." annual average number of doctoral candidates ' data with a coefficient of 0.5;
80.5. under "Various indicators": 80.5.1. the columns ' annual plan "line" position the unit at the beginning of the year, the number of "rows" teaching staff "and the line" other staff "shall be completed in accordance with the approved posts lists. Post the average number of units in the reporting period is calculated by adding the actual number on the first of each month (beginning with February 1) and the amount obtained by dividing the number of months of review;
80.5.2. the line "the post number of units at the end of the year", the line "teaching staff" and the line "other staff" in fact data at the beginning of the period and at the end of the reporting period also indicate the persons who temporarily absent sick, vacation, business trip, vacation or other reasons.
80.5.3. in the line "other staff" indicate their number of employees involved in the activities of the Authority (for example, plumbers, cleaners, janitors);
80.5.4. row "seats in the service of the hotel" the actual performance data indicates the place actually occupied the hotel.
81. Form 3-4-2 in "review of the Office units and student learning plan implementation in professional education institutions" (Annex 27): 81.1. report completed in the Defence Ministry, Interior Ministry, the Ministry of education and science, Ministry of agriculture, the Ministry of culture, the Ministry of health and the State subordinated budgetary institutions;
81.2. under "student learning performance": 81.2.1.060 "release" in row and row "release 130" indicates the number of graduates who completed their education in the reporting period and got a diploma;
81.2.2.070. the line "retirements before the end of the period of training" and 140 "retirements before row training period" indicates the number of students and ESL students, the number who withdrew from education authorities, not the diploma or not defended them passed the final exam (dropouts);
81.2.3. the columns ' ' 080. The annual plan of lines "student number" at the end of the year data calculated as 020. "the number of Trainees at the beginning of the year" and "line" admission. 030 "amount deducted from row" release 060 "and row" 070 withdrew before the end of the period of training ";
81.2.4. the columns ' actual performance in the reporting period "in row" learners 080 number "at the end of the year data calculated by summing the 020." the number of Trainees at the beginning of the year ", the line" admission. 030 "and" come line 932 from other institutions, transferred from other types of training institutions within the "data obtained from total minus 050. line" moved to other training institutions and other types of training institutions ", 060." release "and" retirements row 070 before the expiry "of training data;
81.2.5. the columns ' 090. "annual plan" students (listener) the annual average number of "authority figures, the Ministry determines how efficient and pamatskaitl for the granting of funding calculated in accordance with the Cabinet of Ministers on 12 October 2004, the Regulation No 850" provisions on vocational training program the minimum cost per student ";
81.2.6. the columns ' actual performance in the reporting period "line 090" annual average number of Trainees "actual performance data calculated by summing the actual number of students on the first date of each month and dividing by 12. If the number of students varies during the month, on the first date of the month take the monthly average number of pupils;
81.2.7. the line "annual average number of trainees" conditional data is calculated by multiplying the line "annual average number of Trainees ' data with a factor of 1.0;
81.2.8.170. the line "annual average number of trainees" conditional data is calculated by multiplying the line "annual average number of Trainees ' data with a coefficient of 0.5;
81.2.9.180. the line "total annual average relative number of learners" is calculated by adding the line "100 annual average relative to the number of pupils (students)," and "170 annual average relative number of trainees ' data;
81.3. under "Various indicators": 81.3.1. the number of units a year of a position plan completed in accordance with them, and post a list, prepared in accordance with the classifier of professions;
81.3.2. the actual number of units of the post indicates the appropriate completed forms actually post units;

81.3.3. the line "the post number of units at the start of the year", the line "teaching staff", the line "Training teacher posts unit" and the line "other staff" plan data completed in accordance with the approved posts lists. The average number of units in the Office during the reporting period is calculated by adding the actual number on the first of each month (beginning with February 1) and the amount obtained by dividing the number of months of review;
81.3.4. the line "teaching staff", the line "Training teachers post unit" and the line "other staff" in the actual data of the number at the beginning of the period and at the end of the reporting period also indicate the persons who temporarily absent sick, vacation, business travel, a free day or for other reasons;
81.3.5. in the line "other staff" indicate their number of employees involved in the activities of the Authority (for example, plumbers, cleaners, janitors);
81.3.6. row "seats in the service of the hotel" the actual performance data indicates the place actually occupied the hotel.
82. Form 3-5 "review of the posts of the unit plan health care institutions" (annex 28): 82.1. report completed by the Ministry of Defence, the Ministry and the Whole bass in subordinated to State budget health care institutions;
82.2. the number of units a year of a position plan completed in accordance with the list of posts, prepared in accordance with the classifier of professions;
82.3. actual posts the number of units indicated for the position actually completed units;
82.4. "physicians (odds), including the key doctors and dentists", the line "the average medical staff", a line from the "higher education", "junior medical staff", "civil servants" and the line "other staff" plan data completed in accordance with the approved posts lists;
UR82.5.vid the leading post of the number of units in the reporting period, calculated as the sum of the actual numbers on the first date of each month (beginning with February 1) and the amount obtained by dividing the number of months of the report. A number of political facts at the beginning of the period and at the end of the reporting period includes persons who are temporarily absent sick, vacation, business trip, vacation or other reasons.
82.6. "number of Days" plan data is calculated by multiplying the estimated number of beds with an average occupancy of beds a year (taking into account actual usage in previous financial years). The actual number of days calculated as the sum of the actual number of patients each day of the reporting period beginning after the institution existing operational records.
83. Form 3-6 "review of the Office Unit and the social assistance and social services plan" (Appendix 29): 83.1. report fill out subordinated to Ministry of welfare in social care institutions, health and functional capacity of expertise doctor the Commission and the State social insurance agency on child custody, guardian, and the number of foster parents, benefits and remuneration payable;
51.7. posts the number of units a year plan completed in accordance with the list of posts, prepared in accordance with the classifier of professions;
83.3. actual posts the number of units indicated for the position actually completed units;
83.4. "doctors", the line "the rest of the medical staff", the line "teaching staff", the line "administrative and interpretative staff" serves, "social workers" and "civil servants" plan data completed in accordance with the approved institutions selected in the list of posts;
UR83.5.vid the leading post of the number of units in the reporting period, calculated as the sum of the actual numbers on the first date of each month (beginning with February 1) and the amount obtained by dividing the number of months of the report. The actual number of the beginning of the period and at the end of the reporting period also indicate the persons who temporarily absent sick, vacation, business trip, vacation or other reasons.
83.6. Service staff are economic agents involved in the activities of the Authority (for example, plumbers, cleaners, janitors).
84. Form 3-7 "review of the posts of the unit plan general education and cultural institutions and activities (leisure, sports, culture, religion)" (annex 30): 84.1. the form shall be completed in the Defence Ministry, Interior Ministry, the Ministry of education and science, Ministry of agriculture, environment and regional development Ministry, the Ministry of culture, the Ministry of health and the rest subordinated to the State budget-funded teaching and cultural institutions;
52.3. the actual number of units of the post indicates the appropriate completed forms actually post units;
84.3. "teaching staff" and the line "other staff" plan data completed in accordance with the approved posts lists;
UR84.4.vid the leading post of the number of units in the reporting period, calculated as the sum of the actual numbers on the first date of each month (beginning with February 1) and the amount obtained by dividing the number of months of review;
84.5. in the actual number at the beginning of the period and at the end of the reporting period also indicate the persons who temporarily absent sick, vacation, koman, egg stage of holidays or other reasons.
84.6. in the line "other staff" indicate the economic staff see you involved in the activities of the Authority (for example, plumbers, cleaners, janitors);
84.7. line "students (listener)" planned annual average students (listener) is calculated by adding the number of their planned month and dividing by the number of months;
84.8. the reference period for the average students (audience) numbers calculated by summing their actual numbers in the first of each month (beginning with February 1) and the amount obtained by dividing the number of months of the report. If the number of pupils (students) in any of the months of the reporting period has changed rather than the beginning of the month, but later students (listener) the average number of a given month is determined by adding the number of pupils (students) per calendar day of the month and the amount obtained by dividing the number of calendar days in the month. The actual number of the beginning of the period and at the end of the reporting period is determined by the list.
VII. concluding issues 85. Be declared unenforceable in the Cabinet of Ministers on 21 June 2005 rules no. 446 "public institutions and local arrangements for the preparation of the annual accounts" (Latvian journal, 2005, 107, 203. No; 2006, 90 no).
86. the rules shall enter into force by 1 January 2007.
87. The first report shall be provided for the year 2007.
88. the preparation of the first report, did not fill out forms no 4-3 "review of financial performance" and 2-NPU "cash flow statement" the previous data.
89. the Ministry and central public authority, shall submit the annual report to State control, control of the country in the order adds the certificate on the financial statements of the veracity of the information provided.
Prime Minister, the Defense Minister a. Slakter Finance Minister by o. Spurdziņš Editorial Note: regulations shall enter into force by 1 January 2007.
Annex 1-31 ZIP 309 kb