The European Union's Structural Funds Financial Management Procedures

Original Language Title: Eiropas Savienības struktūrfondu finanšu vadības nodrošināšanas kārtība

Read the untranslated law here: https://www.vestnesis.lv/ta/id/138892

Cabinet of Ministers Regulations No. 494 in Riga, 20 June 2006 (pr. No 33) European Union structural funds financial management order issued under the management of the structural funds of the European Union article 16 of the law on the first part of paragraph 9 i. General questions 1. determines the order in which payment authority, the managing authority and the intermediate body of the second level provides financial management measures.
2. The procedure for the exchange of information between the payment authority the managing authority and the intermediate body of the second level, including the structural financing of the project request (hereinafter referred to as the demand for structural funds) and the payment deadlines (to the extent not specified in these regulations) shall be determined in the Treaty or in accordance with arrangements provided for in the Government regulatory legislation.
 
II. provision of financial flows 3. Payment institution provides received from the European Commission and used the funds to keep records for each of the structural funds of the European Union – the European Social Fund, European regional development fund, the European agricultural guidance and guarantee fund, guidance section and the financial instrument for fisheries guidance (hereinafter referred to as the structural funds).
4. Payment Authority following receipt of the information on the transfer of the resources of the structural funds in the Treasury account one workday, you enter the data on the resources of the structural funds received the European Union's structural fund management information system (management information system).
5. For the structural funds measures and activity in the second-level intermediate body responsible shall submit forecasts of payment the following periods of time: 5.1. payment institutions and the second-level intermediate bodies cooperation agreements in the submission of the payment order, where the structural funds within the framework of the submit payment orders for short-term forecasts (annex 1). Estimates include information on current projections the submission date of the payment institution, the payment order as well as information on the payment order, the second level intermediate plans to submit to the authority of the payments in the next two dates for the submission of a payment order, the structural funds by the beneficiary groups (Central State authority, local government, other) and sources of funding (LVL);
5.2. to each month of the twenty-fifth day, where the structural funds expenditure forecast for the next 12 months (annex 2). Estimates include information on expenditures (in LCY) that the second level intermediate is intended to be from the structural funds and the State budget financing in the next 12 months;
5.3. each April 15 – European Commission submit to the structural funds demand forecasts for the current and following year (annex 3). Forecasts include information about planned total eligible expenditure, which the second-level intermediate intends to take in the framework of the structural funds during the current and the following calendar year, as well as information about the Declaration of expenditure, the structural funds which the second level intermediate plans to submit during the current and the following calendar year.
6. the second level intermediate controls in structural funds opened the event and not paid the balance of activities, without making a single programming document, the amount of the excess and the Council of 21 June 1999, Regulation (EC) No 1260/1999 laying down general provisions on the structural funds, article 31.
 
III. the request of the structural funds and the submission of the payment order from the structural Costs of funding and, where this is provided for the structural funds, in the application of the draft of the State budget financing is carried out on the basis of the second-level intermediate bodies prepared payment order and approved funding under the structural funds the structural funds requested a copy of the request.
8. the second level intermediate payments shall be submitted to the authority of the person signing, which is entitled to approve the request of the structural funds, to sign the Declaration of expenditure and receipt of the declarations of expenditure for approval, and sent a copy of the managing authority.
9. the second level intermediate according to administrate the measures and activities of the Fund to develop the structural nature of the request form, using the appropriate form (annex 4), and subject to the payment authority. mu Harmonised structural fund request form is payment institutions and the second-level intermediate bodies cooperation treaty annex.
10. Structural arrangements for submission of claims during project implementation, including measures for non-compliance with this policy, the structural funds, the beneficiary is determined and the second-level intermediate bodies in a contract concluded.
11. in determining the application of the structural funds, the second level intermediate followed Council of 21 June 1999, Regulation (EC) No 1260/1999 laying down general provisions on the structural funds, article 31. The managing authority shall provide explanations on the Council of 21 June 1999, Regulation (EC) No 1260/1999 laying down general provisions on the structural funds, article 31.
12. the structural funds together with the beneficiaries of the structural funds require you to submit at the second level intermediate current project progress report. If the beneficiary of the structural project progress report submitted to the second-level intermediate structural funds does not approve the request.
13. If the beneficiary of the structural funds the structural funds project expenses made in foreign currency and transaction applied to the commercial banks set the exchange rate: 13.1. more about deal of the day set out in the Bank of Latvia exchange rate request in the structural funds include the amount in LCY calculated by applying the Bank of Latvia exchange rate at the specified date of payment;
13.2. less than the deal of the day set out in the Bank of Latvia exchange rate request in the structural funds include the amount in LCY calculated by applying commercial banks set the exchange rate.
14. the second level intermediate checks the structural funds submitted request, approve the amount of the eligible expenditure, the structural funds and the signature request prepared payment orders according to the approved project application provided for in the structural funds and, if required in the application of the structural funds for the project, the State budget funding ratio, indicating economic budgetary expenditure classification code, and submit a payment institution.
15. the payment task of the second level intermediate payments shall be submitted to the authority together with the certified copy of the request and the structural funds payment order summary (annex 5). At the second level intermediate electronically sends the summary payment order to the email address ND@kase.gov.lv.
16. If the second-level intermediate bodies approved the request of the structural funds in the amount of the expenditure is less than the beneficiaries of structural funds requested, the eligible expenditure of the second level intermediate provides records of the cases mentioned above and, together with the payment order of the payment institution submitted to the supporting document prepared by (calculation, decision or other document).
17. If the second-level intermediate has approved the request of the relevant structural funds less expenditure than the requested structural fund beneficiary, because the structural funding recipient makes inappropriate expenditure of the above amount is reduced by the total amount of the eligible cost of the project.
18. Payment Authority checks the demand and structural funds submitted payment order and make the payment in accordance with the law on the State budget for the current year. The deadline is extended, if the authority requests additional documents or information. Outstanding payment orders payment shall provide the second level intermediate in check and repair. Payment institution assumes from the second-level intermediate bodies and of the structural funds payment order for up to November 15, 2008.
19. the second level intermediate structural funding recipients do submit a request for the structural funds and accounting of expenditure management information system.
20. Monthly payment agreement between the authority and the second level intermediate within the payment authority compares the information with the second level intermediate on structural funding amount paid in euro, calculated under European Union laws on arrangements for using the euro for the purposes of the budgetary management of the structural funds.
 
IV. the Declaration of expenditure and the expenditure of the guarantee 21. Second level intermediate shall prepare and submit to the leading authority: 21.1. intermediate Declaration of expenditure (annex 6), adding the completed receipt to confirm the statements of expenditure (annex 7), the following time limits: 21.1.1. up to the current year's 20 January, 20 May and 20 September on the European regional development fund;
21.1.2. in the current year to February 20, June 20 and 20 October on the European Social Fund;

21.1.3. until 20 March of the current year, 20 July and 20 November on the European agricultural guidance and guarantee fund, guidance section and the financial instrument for fisheries guidance;
21.2. the final Declaration of expenditure to the two originals (annex 6), adding the completed receipt to confirm the statements of expenditure (annex 7) until February 1.
22. the paying authority has the right to request a second level intermediate in the preparation of and payment within the time limit set by the authorities of the flagship institution submit intermediate Declaration of expenditure.
23. the second level intermediate can submit intermediate Declaration of expenditure other than the specified time limit this rule 21.1. written in agreement with the managing authority and the paying authority.
24. The second-level intermediate bodies, which is administered by the European Social Fund, shall submit a declaration of expenditure under the provisions of 21.1.2., 22 or 23. above deadlines on identical charges.
25. the managing authority within seven working days after the receipt of the Declaration of expenditure, the scrutiny and, together with the completed receipt to confirm the statements of expenditure (annex 8) and second-level intermediate bodies filled in receipt of the declarations of expenditure submitted to the payment authority for approval within the time limits specified in the managing authority and the paying authority cooperation agreements.
26. the managing authority shall submit the payment authority the specimen signatures of the persons empowered to sign the certificate of approval of the statements of expenditure.
27. Payment Authority after this provision referred to in paragraph 25 of the document receipt: 27.1. intermediate Declaration of expenditure checked 23 working days (if not made clarifications or additional information);
27.2. the final Declaration of expenditure checked 40 working days (if not made clarifications or additional information).
28. If the declarations of expenditure, are found inaccuracies in declarations of expenditure to the data or you need to receive explanations or additional information, the payment institution shall inform the second level intermediate and the managing authority, as well as stop the process of attesting the declarations of expenditure to the explanation or statement of expenditure specified (together with the second-level intermediate bodies and managing authorities completed the attestations, declarations of expenditure approval). Found inaccuracies in the final Declaration of expenditure or need to receive explanations or additional information payment authority shall also inform the Department of the Ministry of finance, which are separate from the functions of the managing authority and the paying authority and the independent conclusion of structural funds expenditure declarations checked and draw up an opinion (hereinafter – the Ministry of finance, an independent unit).
29. If the payment institution is approved, the Declaration of expenditure it justifying the expense and: 29.1. as regards intermediate Declaration of expenditure drawn up the certificate, Declaration of expenditure and the application for payment and in the two working days following this rule 27.1. the checks referred to in the European Commission. Information about the funds enter the requested management information system;
29.2. for the final Declaration of expenditure drawn up the certificate, Declaration of expenditure and the application for payment and in conjunction with the Ministry of finance, independent departments opinion on the final Declaration of expenditure and a report on the checks carried out until 30 June 2009 shall be forwarded to the European Commission. Information about the funds enter the requested management information system;
30. certificate of expenditure, the Declaration and a copy of the application for payment the payment authority sends the second level intermediate body, the managing authority and the Ministry of finance, the independent entity.
31. in order to determine the costs to be included in the Declaration of expenditure in the amount of euro, the conversion according to European Union law on arrangements for using the euro for the purposes of the budgetary management of the structural funds for each individual source of financing (community, other public or private).
Prime Minister a. Halloween Finance Minister o. Spurdziņš Editorial Note: regulations shall enter into force by 1 July 2006.
 
 
The Ministry of finance submitted version of annex 1 of the Cabinet of Ministers of 20 June 2006 regulations no 494 ... Fund submit the payment order in Latvian lats of short-term prognosis of the submission date of the payment order, the structural funds, the beneficiaries of the structural funds financing the State budget financing URdd.mm. yyyy.


Ministry (Government body) other URdd.mm. yyyy.


Ministry (Government body) other URdd.mm. yyyy.


Ministry (Government body) other intermediate:: phone: date: the Minister of finance, Ministry of finance Spurdziņš o. submitted version of annex 2 of the Cabinet of Ministers of 20 June 2006 regulations no 494 ... Fund expenditures to forecast the next 12 months Period of the structural funds in local currency financing the State budget financing in the month month year year month month year month year month year month year month year month year month year month year month year year total: intermediate:: phone: date: the Minister of finance, Ministry of finance Spurdziņš o. submitted version of the annex 3 of the Cabinet of Ministers of 20 June 2006 no. 494 of the rules at the European Commission submit to the structural funds demand forecast for n/n + 1 year (EUR) attributable expenditure total structural funds n year n + 1 year n year n + 1 year priority 1: Sustainable development priority 2: promoting entrepreneurship and innovation priority 3: development of human resources and employment priority 4: Field and fisheries development 4.1. European agricultural guidance and guarantee fund, guidance section 4.2. financial instruments for fisheries management priority of 5. : Technical assistance of the European regional development fund European social fund European agricultural guidance and guarantee fund, guidance section fisheries financial instrument together: intermediate:: phone: date: Minister of finance Spurdziņš o. attachments 4-8 ZIP 51 kb