The Order In Which The Cohesion Fund Project Management Institution Involved In The Project Expenditure Carried Out Random Checks

Original Language Title: Kārtība, kādā Kohēzijas fonda projektu vadībā iesaistītās institūcijas veic projektu izdevumu izlases veida pārbaudes

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Read the untranslated law here: https://www.vestnesis.lv/ta/id/139739

Cabinet of Ministers Regulations No. 555 Riga, July 4, 2006 (pr. No 35 8) the order in which the Cohesion Fund project management institution involved in the project expenditure carried out random checks are Issued in accordance with the European Union cohesion fund project management law article 17, paragraph 4, of the sixth part of i. General questions 1. determines the order in which the Cohesion Fund project management ie sais carry out projects of the institution send an expense of random checks. 2. Intermediate internal audit department, which is not involved in the implementation of the Cohesion Fund monitoring and payment controls (can-intermediate unit there), the Cohesion Fund funded project (hereinafter the project) a payment request and statement of expenditure of the random compliance checks to ensure that the European Commission of 29 July 2002 Regulation (EC) no 1386/2002 laying down detailed rules for the implementation of Council Regulation (EC) No 1164/94 as regards the management and control systems allocated from the Fund by the hēzij, as well as the procedure for making financial corrections laid down in article 9. 3. The Ministry of finance for the project is the payment request and statement of expenditure of the random compliance checks (hereinafter-the random check) this provision in chapter III of the said order. 4. Payment Authority may carry out random checks to ensure that the rules laid down in paragraph 13 requirements. 5. Intermediate, introduction and the beneficiary provides these rules 2, 3, and 4. the sampling referred to in point operators unlimited access to all sorts of records, accounting documentation and for other Fund project hēzij information necessary for random inspection. II. The sampling plan development methodology intermediate 6 of the random checks. Dick down: methods 6.1. enforcement authority, the nature of the project and test around areas of funding arrangements;
6.2. the personnel resource discovery procedure checks;
6.3. the risk assessment procedure;
6.4. test plan execution monitoring arrangements;
6.5. the validation documentation;
6.6. the implementation of the recommendations provided in the report of the monitoring procedure. 7. Intermediate developing design shall take into account the planned issue volume of random vu mu inspection point. If the sampling time finds that payment institutions certified expenditure is less, between the niekinstitūcij according to the specified test plan. 8. Intermediate: 8.1 provides a sampling plan for the project (for next year) of the Ministry of finance submitted each year before 15 November;
8.2. updating the sampling plan in the submission of the Ministry of finance not later than two weeks after its approval. III. Random inspection 9. Intermediate Unit are checked at not fewer than 15% of the total eligible expenditure of the project, which the payment institution is the circle cinājus. The extent of the checks to be carried out uniformly distributed programming pe riod. 10. Determining the random inspection of projects, take into account: 10.1. the nature of the project;
10.2. the project;
10.3. the project riskantum, the possibility of fraud and irregularities;
10.4. the complexity of the project and possible derogations;
10.5. information on checks carried out project locations;
10.6. the legal status of the beneficiary;
10.7. the project in the amount of financing. 11. If the plan does not include the high risk projects, it must be justified in writing. 12. selected at random to be tested in the project amount is determined by a risk assessment and taking account of the following: 12.1 the funds for the implementation of the project;
12.2. the legal status of the beneficiary;
12.3. the nature of the project;
12.4. the number of participating institutions;
12.5. planned and conducted internal inspections and audits;
12.6. information on checks carried out project locations. 13. the projects selected at random a random checks, make sure that: 13.1. introduction of its authority, and to support the requested set up management and control systems efficiency and operational compliance with the management of the Cohesion Fund and the scope of internal audit regulatory laws, the UK and the managing authority;
13.2. the project payment request and statement of expenditure is prepared and tested in sa under the intermediate bodies and implementing bodies at the requested support developed internal procedures;
13.3. the accounting registers and a request for payment of the fixed expenses are paid, the service received and material values are used within the project implementation period, and in accordance with legislative requirements in the field of accounting;
13.4. project payment request and statement of expenditure of the eligible expenditure amount shown is based on source documents and apply for funding from the Cohesion Fund under the European Commission's decision or the financing memorandum;
13.5. the eligibility of the expenditure on the European Commission's decision or the financing memorandum and the relevant requirements of the contract of the project, as well as the agreements concluded in certain tasks and actually work;
8.5. for the accounting data to excuse do kument;
8.5. for the implementation of the project requires funds ensure the time necessary, and ensure project approved for funding from the Cohesion Fund and the national co-financing;
8.6. for the requirements of the procurement procedure;
13.9. national co-financing requirements;
13.10. the compliance with environmental protection requirements;
13.11. on information and publicity measures are complied with;
13.12. the justification documents in IB, the introduction of the institution and to the beneficiary are stored according to the laws of relevance to the storage dock where the time requirements. IV. Report on the random test 14. Intermediate supports the documentation of sampling tēšan in compliance with legislative requirements in the area of internal audit. 15. after intermediate sampling report. Report: 15.1 control purposes;
15.2. the amount of the check, the name of the project;
15.3. the probation and offender;
15.4. information about the project: 15.4.1. project objectives;
15.4.2. the project approval date.
15.4.3. the date when the contract is signed between the intermediate, the beneficiary and the introduction of an authority or an agreement between the IB and the beneficiary;
15.4.4. changes made during project implementation;
9.6. information on the implementation of the project, instead of a random check, as well as for other test project (internal audit, managing or paying authorities carried out tests);
15.6. information about found errors in a check, the amount carried out or planned corrective actions;
15.7. specific aspects of the implementation of the project, specify the information about the progress of the project by the improvement, or whether it will be implemented according to the planned financial memo rand or the decision of the European Commission, the deviations and found problems in the implementation of the project;
15.8. short overview of the established financial management and control systems and provides an assessment of the established project management and implementation systems, Pro ces traceability (or can compare with the Declaration of expenditure accounting records, the relevant source documents). Specifies shortcomings, if any were found in document storage and financial control;
15.9. a brief description of the rule in paragraph 13 of the requirements of the test results;
15.10. the auditor conclusions on declarations of expenditure eligibility and accuracy, showing the problems identified, which shows the created system deficiencies;
15.11. joint conclusions on the merits of the issues for the rest of the check;
15.12. the total amount of the project (lats and Euro);
15.13. the declared expenditure (lats and Euro);
15.14. check the amount of declared expenditure (lats and Euro);
15.15. Auditors opinion on the audited expenditure declared: to apply part 15.15.1. (lats and Euro);
15.15.2. non-eligible part (lats and Euro);
No 15.16. suggestions and a timetable for the implementation of the recommendation. 16. each year the Ib to 20 January (the previous calendar years) and 20 July (for the first half of the year) in the Ministry of finance submitted a report about all the Favorites you enjoy over which shall include the following: 16.1. project number;
16.2. the introduction of the institutions and the name of the beneficiaries or implementing bodies, or the name of the beneficiary;
16.3. date of inspection;
16.4. the total amount of the project (lats and Euro);
16.5. the certified expenditure (lats and Euro);
16.6. the total payment institutions certified expenditure on the 31 December of the reference year and June 30 (lats and Euro);
16. check the amount of the expenditure and the amount of the percentage over the period view payment institutions for certified eligible expenditure (lats and Euro);
16.8. the amount of expenditure checked and its percentage of the total amount of the payment authorities certified eligible expenditure (lats and Euro);

16.9. conclusions, recommendations and information on the implementation of the recommendation. 17. If during the test the irregularities and inconsistencies between the niekinstitūcij report to the managing authority in accordance with the order in which the Cohesion Fund project management authorities involved in the details of the alleged infringements and non-compliance with the implementation of the projects. Prime Minister a. Halloween Finance Minister o. Spurdziņš