Procedures For Reporting On The Implementation Of The Structural Funds In The Funded Project Identified Discrepancies And Take A Decision On The Use Of Funding Granted

Original Language Title: Kārtība, kādā ziņo par struktūrfondu finansēto projektu ieviešanā konstatētajām neatbilstībām un pieņem lēmumu par piešķirtā finansējuma izlietojumu

Read the untranslated law here: https://www.vestnesis.lv/ta/id/138896

Cabinet of Ministers Regulations No. 544 in Riga, 27 June 2006 (pr. No 34 55) procedures for reporting on the implementation of the structural funds for projects funded in the identified discrepancies and take a decision on the use of the funds granted are Issued under the structural funds of the European Union Management Act article 16, first paragraph, point 3 i. General questions 1. determines the order in which the report on the structure of the European Union (hereinafter referred to as the structural funds) funded projects (hereinafter the project) identified inconsistencies in implementation and decide on the use of funding granted. 2. the intermediate level, the second level intermediate, grant schemes, the operator, the payment authority and the managing authority shall ensure the effective management and control system to prevent or resolve any discrepancies in the implementation of the project. 3. non-compliance With this rule shall mean any understanding of the structural control in the Republic of Latvia regulatory or European Union law violation resulting from the first-level intermediate bodies, the second tier intermediary institutions, beneficiaries of the structural funds, grant schemes, managed healthcare, grant beneficiary, payment institutions or staff of the Managing Authority Act or omission which has or could have a negative impact on the budget of the European communities. II. assessment of non-compliance, the adoption of the decision on the use of funding granted and the reporting of non-compliance identified first level 4 intermediate, second level intermediate and payment authority assesses each of its possible non-compliance found. 5. Grant Scheme, the operator shall assess each identified potential non-compliance and non-compliance with the terms of each second-level intermediate. 6. If the second-level or IB grant schemes, the operator is suspected of possible non-compliance and potential non-compliance is necessary for the evaluation of conceptual decision on the use of funding granted to a specific implementation of the project, the second level intermediate or grant schemes, the operator may apply to the institution that performs the first level starpniekinst of prostitution laws. The first level of the intermediate body shall take a decision on the use of funding granted, in the light of the expenditure incurred under the project relevance, project objectives and expected results. 7. the intermediate level, the second level intermediate and payment authority, submit a quarterly report on non-compliance in relation to the implementation of the structural funds of the European Union under the European Community Regulation No 1681/94 of 2, 3 and 5 (annex) (quarterly report), report to the managing authority for each such non-conformity is found: 7.1. structural funds funding if the recipient or grant funding received in payments made to employees recognised as wrong, illegal not planned, project ineligible and eligible (further-irrelevant) expenditure effected and which can not be deducted from the next project or the current payment of structural funds, the beneficiary or the beneficiary of the grant;
7.2. for non-compliance, the total amount of which LVL, applying the currency exchange rate vertācij, Kona established a Commission of 12 December 2005, Regulation (EC) no 2035/2005 amending Regulation (EC) No 1681/94 concerning irregularities in the financing of policies and structures and the recovery of sums wrongly paid in connection with the organisation of an information system in this field, article 10, paragraph 1, is greater than 10000 euro, if the funds recipient of funding or tūrfond grant, the beneficiary has not made payments;
7.3. for non-compliance, the total amount of which LVL, applying the currency exchange rate vertācij, Kona established a Commission of 12 December 2005, Regulation (EC) no 2035/2005 amending Regulation (EC) No 1681/94 concerning irregularities in the financing of the political structure and the recovery of sums wrongly paid and notify the information in the system in this field, article 10, paragraph 1, is less than 10000 euro, if non-compliance persists, in particular within the framework of the project and if the structural funds finance you or the recipient of the grant, the beneficiary has not been made according to the payment;
7.4. for discrepancies that may arise in the implementation of other projects;
7.5. about suspected fraud or organised crime. 8. the managing authority shall assess each of its possible non-compliance found and 7 of these rules in the cases referred to in paragraph for each non-compliance shall prepare quarterly reports. 9. the intermediate level, the second level intermediate and payment authority may not report the managing authority for the non-compliance found that voluntary reporting of the structural funds in the beneficiary or the beneficiary of the grant before its first level, second level intermediate, grant schemes, payment authority, the operator or the managing authority has identified non-compliance where non-compliance is inevitable and the project is not likely to match any withholding from the expenditure in the current project or the next payment of funds to the beneficiary or the structural funds grant funding to the recipient. 10. the first level, second level intermediate intermediate, grant schemes, the operator, the managing authority and the paying authority shall ensure that the information society identified the records of information discrepancies for each found this response indicates the following information (if available): 10.1. event, activity, project, contract number and name;
10.2. the project total cost amount by funding sources;
10.3. does not match any of the nature and amount of the expenditure by source of finance;
10.4. the discrepancy established in carrying out the activities implemented;
10.5. the detection of non-compliance;
10.6. the recoverable amount and the amounts of funding;
10.7. the date of recovery;
10.8. the participating physical and legal persons (including the structural financing of the recipient or the beneficiary of the grant). 11. the managing authority shall have the right to have the first level of prostitution laws, starpniekinst second-level intermediate, grant schemes, the operator shall submit to the authority of the sājum and the wallet (paper and electronic) that rule 10 referred to accumulated information on all planning documents identified during the implementation of the discrepancies to the enquiry. 12. the second level intermediate quarterly that rule 10 referred to accumulated information regarding activities detected irregularities electronically sends the first level intermediate. 13. the second level intermediate ensure that structural fund management information system to enter information about the match in question is not identified, reported to the managing authority. 14. to management information system of the structural funds could enter the information about the notified provisions referred to in section 7 of the identified discrepancies, the intermediate level, the payment authority (while reporting to the managing authority) and the managing authority shall report to the second tier intermediary institution for the mee, by this quarterly message copy in paper form and electronically. The second level of the structural funds, financed by the intermediate body in the process of implementing measures to ensure information input on management information system of the structural funds for the identified discrepancies for which reported tier intermediary institutions, paying authority and managing authority. 15. the intermediate level, the second level intermediate and payment authority this provision paragraph 7 in the cases referred to in the report, the managing authority for each of the non-compliance found by submitting quarterly reports (paper and electronic) the following periods of time: 15.1. this rule 7.1. in the case referred to in subparagraph immediately;
15.2. this rule 7.2, 7.3, 7.4 and 7.5. in the cases referred to in paragraph 15.2.1. for the current year: I quarter-by 1 may;
15.2.2. for the current year quarter II-up to 1 august;
15.2.3. for the current year quarter III-up to 1 November;

15.2.4. IV the previous year quarter-to 1 February. 16. If the quarter has not detected any discrepancies, first level, second level intermediate intermediate and payment authority this rule 15.2. the time limit referred to in subparagraph in writing inform the managing authority. 17. If, in the preparation of the quarterly report, all these provisions listed in the annex is not available or for the previous quarter, quarterly reports submitted the information required to update and supplement, first level, second level intermediate intermediate or payment institution provides missing or updated information about the non-compliance found, the managing authority the next quarterly updated reports (paper and electronic). 18. If the first level, second level intermediate intermediate or payment authority, based on the opinion of law enforcement authorities (if any is made) by additional testing or considering other management measures of the structural funds or to obtain additional information, considered attractive in relati quarterly reports describing discrepancies about the closed, then the first level, second level intermediate intermediate or payment institution shall inform the managing authority in preparing the current or last quarter's report and stating the reasons for Why not match case is considered closed. 19. the managing authority shall ensure that all first-level intermediate bodies, the second-level intermediate bodies and payment institutions submit quarterly report assessment, a leading authority in the evaluation of other information and, if need be: 19.1 the financial control and audit, in order to gain the confidence of the non-compliance detection and prevention measures of the effectiveness and sufficiency;
19.2. propose additional control measures in the first level of prostitution laws in starpniekinst, the second level intermediate to grant scheme operator and payment authority. 20. the managing authority shall inform the Ministry of finance about the inconsistencies that quarterly reports be submitted to the European Commission and the European anti-fraud Office. 21. the managing authority for the quarterly report sent to the European Commission and the European anti-fraud Office shall inform the management of the structural funds the authority involved in the preparation of the quarterly report. III. Decision on the project is not carried out for the recovery of the expenditure 22. Second level intermediate body shall take a decision on the project is not carried out for the recovery of the expenditure if it is possible to withhold the recoverable amount of the payment or the structural funds for the current recipient. 23. If a grant beneficiary, who has made irrelevant, there is no national budget authority, grant schemes, the operator shall take a decision on the grant under the scheme does not match any of the spending recovery. If a grant beneficiary who made the relevant expenses, means the authority, grant schemes, the operator shall take a decision on the costs of inadequate recovery, where it is possible to withhold the recoverable amount of the payment or the current grant funding to the recipient. 24. the second level intermediate within three working days following that rule referred to in paragraph 22 of the decision, but the grant scheme, the operator shall, within three working days after the rules referred to in paragraph 23 of the decision on the decision to inform the managing authority, the Ministry of finance, the payment institution and of the beneficiary of the structural funds or grant funding recipients who are found not to conform, by sending a copy of the decision and indicating the discrepancies in the execution of the actions implemented. 25. If the grant scheme adopts this provision of the decision referred to in paragraph 23 about inadequate spending recovery, made it three working days after the decision of the decision taken in addition to also inform the second tier intermediary institution. 26. the managing authority, in considering this provision of paragraph 15 referred to the information contained in the quarterly reports, the Ministry of finance, State control, the European Commission or other authorities audit opinions on the European Commission's decision not to match any recovery of the expenditure, as well as other leading authorities of the information, if necessary, request additional information from the intermediate level, the second-level intermediate bodies or authorities and shall take a decision on the project is not carried out for the recovery of the expenditure If the second level intermediate is not adopted this rule in paragraph 22 of the decision referred to under recovery of the expenditure incurred and financed by the structural funds or the beneficiary of the grant you the beneficiary whose conduct made Mee Cates are not public spending by the budgetary authority. 27. If necessary to make this provision in paragraph 26 of the decision, the managing authority shall establish a working group. The working group includes representatives from the Ministry of finance, payment institutions, first-level intermediate bodies or second-level intermediate bodies. 28. the managing authority within three working days, send to the provisions referred to in paragraph 26 of the decision of the second level intermediate and a copy of the decision-authority and the Ministry of finance. 29. the second level intermediate about this rule referred to in paragraph 26 of the decision to inform the beneficiaries of the structural funds, which has been found not to conform, within three working days, send a request for a refund. Was requested by the demand side indicates the amount of funds to be recovered, the period within which the payment is to be made, and the account to which payment is to be charged. 30. This provision 22, 23 and 26 of that decision the second level intermediate or grant schemes and the managing authority, the operator shall, in addition, the dust in the Act on administrative procedures the prescribed information indicates the following: 30.1. the inadequate amount of the expenditure, including: Structural Fund financing 30.1.1.;
30.1.2. State funding;
30.2. the recoverable amount, including: structural funding part 30.2.1.;
30.2.2. State funding;
30.3. project number;
18.9. recovery period;

30. with regard to the rules referred to in paragraph 26 of the decision-Mee community also made the amount of expenses that either the Commission, if the leading body of the European Commission has received a notice of repayment. 31. For the structural funds, the beneficiary or beneficiaries of the grant are not according to the amount of the expense will reduce the total amount of the eligible cost of the project, and those funds could not be used for payment of the project, which was found not to match. IV. expenditure incurred by improper procedures 32. recovery of the second intermediate level provides an adequate recovery of the expenditure incurred under this provision 22. or decision referred to in paragraph 26, and grant schemes, the operator provides an adequate recovery of the expenditure incurred in accordance with the provisions of the decision referred to in paragraph 23. 33. the second level intermediate or grant schemes, the operator shall assess the recovery efficiency and effectiveness of the process and, if the administrative and other expenditure related to inadequate recovery of the expenditure is higher than the recoverable amount, the second level intermediate or grant schemes to niekotāj the establishment may decide not to write off the costs of the expenditure if the recoverable amount per project for one case of non-compliance not exceeding 50 lats. 34. If adopted, this provision of the decision referred to in paragraph 33, the second-level intermediate or grant schemes, the operator in addition to prepare adequate accounting statement showing the date on which you made the expenditure not written off to expense. That date is deemed not appropriate for the recovery of expenditure incurred. Accounting certificate together with a copy of a copy of the decision within three working days after the decision has been sent to the managing authority, the Ministry of finance and payment authority. 35. Inadequate reimbursement of expenditure carried out the second level intermediate or grant schemes, the operator opens the account in the Treasury. 36. the second level intermediate to the beneficiaries of the structural funds in accordance with the provisions of paragraph 26 of the decision referred to repay the community by Mee costs second level intermediate to that provision referred to in paragraph 35, account, or provide inadequate expenditure from the withholding payment or the current structural funding to the recipient in accordance with the provisions of paragraph 22 of that decision. 37. the Grant Scheme, the operator shall ensure that the beneficiaries of the grant are not reimbursed according to the expenses incurred by the operator for this grant scheme of the provisions referred to in paragraph 35, account, or provide inadequate expenditure from the withholding payment or the current grant recipient of funding under this provision the decision referred to in paragraph 23. 38. If a grant beneficiary or beneficiaries of the structural funds, which is not a public institution (within the meaning of these provisions, also municipality), without reimbursement of the expenditure of these provisions in paragraphs 23 and 26 points in that decision at the time, grant, the beneficiary or the beneficiary of the structural funds for each day of delay in delay's money to pay 0.1 percent of the outstanding amount. Second level intermediate shall inform the beneficiaries of the structural funds, the grant scheme, the operator shall inform the beneficiary of the grant and the second level intermediate or grant schemes, the operator provides the delay in crediting the rules referred to in paragraph 35 of the account. 39. If the beneficiary of the structural funds or the grant beneficiary whose conduct made according to expenditure, no government authority, not the recovery of the costs of such procedures, the decision to be changed: If the financing structural funds, 39.1. the beneficiary according to the expenses incurred can not repay 26. these provisions referred to in paragraph 1 within the time limit specified in the decision and of the structural funds: 39.1.1. the beneficiary shall inform the second level intermediate on necessary changes this provision, paragraph 26, the deadline set in the decision;
39.1.2. second level intermediate body shall inform the managing authority for the necessary changes to the šamaj this provision, paragraph 26, the deadline set in the decision;
39.1.3. the managing authority shall evaluate this rule 39.1.2. information referred to in point and, if necessary, within seven working days after its receipt, make changes in the rules referred to in paragraph 26 of the decision;
39.1.4. a leading authority within three working days after the change takes place shall forward this 39.1.3. the provisions referred to in the decision of the second level intermediate and a copy of the decision-authority and the Ministry of finance;
39.1.5. second level intermediate within three working days after this note to KUMU 39.1.3. the decision referred to in the receipt of the decision of the managing authority shall inform the beneficiaries of the structural funds, which are found in the possession of the non-conformity;
39.2. If a grant beneficiary not expenses incurred can not repay this provision in paragraph 23 that the deadline set in the decision and about: grant beneficiary 39.2.1. informs the operator of the scheme of grants for necessary changes this provision in paragraph 23 that the deadline set in the decision;
39.2.2. grant scheme, the operator shall evaluate this rule 39.2.1. information referred to in point and, if necessary, within seven working days after its receipt, make changes in the rules referred to in paragraph 23 of the decision;
39.2.3. grant scheme the operator of three working days after the change takes place shall forward this 39.2.2. the provisions referred to in the decision to grant the financial volume of the recipient, which is found in the possession of the discrepancy and a copy of the decision-the managing authority, the Ministry of finance, the second level of between niekinstitūcij and payment authority. 40. If a grant beneficiary or beneficiaries of the structural funds, which is not a public authority, the calendar month following that rule 23 or 26. in the decision referred to in paragraph 1 in the end of the period of repayment can not provide inappropriate expenses made and agree to a term extension referred to in the decision, the authority that decided on the inadequate recovery of the expenditure incurred, take steps to ensure the execution of the decision. 41. If the beneficiary of the structural funds or the grant beneficiary who is not a public authority is not repaid in time features the second-level between the niekinstitūcij or the grant scheme, the operator shall apply these rules referred to in paragraph 38 of the sanction to the inappropriate conduct and late recovery. 42. If the beneficiary of the structural funds or the grant beneficiary whose conduct made inappropriate charges means the authority and the second level intermediate or grant schemes, the operator is unable to provide the beneficiaries of the structural funds or the grant beneficiary does not match any of the expenditure is deducted, the following procedures shall apply: 42.1. the managing authority shall send the Ministry of finance that rule 8 and paragraph 15 referred to a copy of the quarterly reports;
26.2. The Ministry of Finance shall forward this rule 42.1. referred to in subparagraph ceturk of the information contained in the report makes exasperated little gasps of national budgetary authorities (who made the inappropriate expenses) the highest authorities and the State control;

26.3. the managing authority shall inform the Cabinet about inappropriate expenditure. 43. On the expenditure incurred by improper recovery date (excluding this provision 22, 33 and 42 cases and referred to in these rules referred to in paragraph 23 of the recoverable amount deducted cases) considers the date does not match any expenditure is repaid this provision account referred to in paragraph 35. Sums recovered shall be translated into euro, subject to European Union law on arrangements for using the euro for the purposes of the budgetary management of the structural funds. 44. This provision, paragraph 42 cases of inadequate expenditure carried out recovery date to report to the European Commission, considered the date when the Ministry of Finance shall forward the information to the public authorities (which made the MEE stošo expenses) the highest authorities and the State control. 45. Until the current year third weekday the payment authority informs the second level intermediate and grant schemes, the operator of State budget revenue account in which the refundable recoveries and late. If changes are made to the State budget revenue account details, payment authority within three working days, inform the second level intermediate and grant schemes for managers. 46. not later than three working days after the transfer of funds to the note in paragraph 35 of the income account or the second level intermediate grant scheme, the operator shall submit the payment authority payment order for the structural funds and recovered the budget funding, as well as late obtained over census of State budget revenues. Payment institution provides the payment order execution within three working days after receipt of the payment order. Payment institution provides funding for the structural funds in the amount recovered to repay the relevant structural funds account. V. the relevant expenditure accounts 47. Second level intermediate to the two working days following this rule referred to in paragraph 22 of the decision or the decision making or amendment of this provision in paragraph 26 of the decision or decisions receipt of amendments to supplement the information in informed management information system of the structural funds for the costs of inadequate recovery. 48. the Grant Scheme, the operator of two working days after the rules referred to in paragraph 23 of the decision complements the information management information system of the structural funds for the costs of inadequate recovery. 49. A payment institution enter the management information system of the structural funds for the European Commission, the structural funds to be repaid and repaid the funds, lists do not match any refundable expenses and repayments and according to European Union legislation on the structural arrangements for the management and control of the European Commission reported. 50. the second level intermediate and grant schemes, the operator corresponding to the Republic of Latvia regulatory enactments in the field of accounting shall be made according to the accounting records of expenditure. Prime Minister a. Halloween Finance Minister o. Spurdziņš the Ministry of finance submitted the attachment Cabinet 27 June 2006 of Regulation No 544 Finance Minister o. Spurdziņš