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Cabinet of Ministers Regulations No. 538 Riga, 27 June 2006 (pr. No 34 13) arrangements for the management of the structural funds of the European Union institutions involved in ensuring the financial control of the structural funds and audits Issued in accordance with the management of the structural funds of the European Union law article 16, first paragraph, point 2 i. General questions 1. determines the order in which the structural funds of the European Union (hereinafter referred to as the structural funds), the participating institutions provide the structural funds financial control and audit.
2. Financial control exercised by doing: 2.1. random inspection of the structural funds the project site (hereinafter referred to as the test site for the project);
2.2. the structural funds project funding request and statement of expenditure of the compliance sampling;
2.3. the structural funds final expenditure declarations independent examination.
3. the Audit shall be implemented through the structural funds management system compliance and efficiency examination in accordance with legislative requirements in the area of internal audit.
4. the management of the structural funds, the participating institutions shall draw up a report on the management and control of the structural funds system.
5. the managing authority and the paying authority may take financial control of the structural funds, making sure these rules 13 and 34 above requirements.
6. the management of the structural funds in the participating institutions that rule 2 and 3 referred to in financial control and audit analyst provides unlimited access to all sorts of records, accounting documentation and other structural funds project related information required for financial control and audit.
II. Report on implementation of structural funds management and control systems 7. Payment Authority, first level, second level intermediate intermediate, grant schemes, the operator and the Ministry of finance, the financial control Department, which is separate from the functions of the managing authority and the paying authority (hereinafter referred to as the independent organ), each year up to January 31, prepare and submit to the Ministry of finance report on the structural funds ' management and control systems in the body.
8. Where a payment institution, its first level, second level intermediate or independent unit in the past year has made amendments to the relevant institutions in the management and control of the structural funds system, managing authority which prepared according to the European Commission, 2 March 2001, Regulation No 438/2001 to the requirements of article 5, the payment institution, its first level, second level intermediate or independent legal tūrvienīb to 1 March of the current year shall be submitted by the managing authority of information on relevant developments.
9. the managing authority shall each year up to 30 June shall prepare and submit to the European Commission report on the structural funds management and control system and the structure of the Fund management and control system description that updated in accordance with the provisions of paragraph 8.
III. Checking project implementation instead of 10. Second level intermediate contract with the beneficiaries of the structural funds or the grant, the beneficiary of the conclusion of the inspection project open competition, national structural funds programme, grant schemes and grant schemes project (hereinafter referred to as the draft structural funds).
11. Grant Scheme Manager under contract with grant, the beneficiary of the grant the conclusion of inspection schemes the project site.
12. If the second-level intermediate, the grant scheme in place of the implementation of the project, make sure that the grant schemes, the operator checks the grant scheme project locations quality and efficiency, the second level intermediate can rely on grant scheme operators to the results of the tests carried out.
13. the second level intermediate and grant schemes, the operator shall carry out a review of the project to ensure that expenses qualifying for reimbursement from the funds, the structural funds are actually carried out and are eligible for funding from the structural funds, as well as check that: 13.1 the structural funds by the beneficiary and the beneficiary of the grant under the structural funds of the project, the contract and the payment document retention laws and established, including: 13.1.1. structural design and application of the structural funds for any project-related correspondence;
13.1.2. procurement procedure documents (such as purchase Commission minutes of meetings, decisions, announcements, tenderers);
13.1.3. the structural project contracts and any correspondence related to the contract;
13.1.4. performed, supply and services supporting documents (such as acceptance and transfer provisions, the Bill of lading, invoices, packing slips with the State revenue service assigned numbers, invoices);
13.1.5. the payments documents (for example, pay you your tasks, bank statements for transactions);
13.2. the structural funds within the framework of the project, delivery, payment and services provided meet the structural funds foreseen in the project, including checks: 13.2.1. working and the delivery is carried out and the services are provided under the structural funds or receiving grant funding and implementation in the cities receiving the contracts concluded;
13.2.2. payments are made according to the works, supplies and services, and has selected provide the supporting documents;
13.2.3. have met the requirements of the procurement, State aid, environmental requirements and the principle of gender equality;
13.3. audited expenditure for financing from the structural funds are applicable under the structural fund beneficiary and second level starpniekinst of prostitution laws or grant funding scheme and grant the operator's conditions of the contract;
13.4. the publicity and visual identity compliance with legislative requirements of the structural and visual identity of publicity;
13.5. the structural project is implemented under the contract concluded with the second level intermediate and grant schemes for managers.
14. the second level intermediate and grant schemes, the operator this provision in paragraph 10 and 11 that examinations can be carried out before the conclusion of the agreement with the beneficiary or the structural funds grant beneficiaries to ensure that have not been launched project supported by the structural funds activities.
15. the second level intermediate or grant scheme operator: 15.1. at least once each structural fund implementation period or at least once a year, if the structural fund implementation period of the project more than one year, an inspection of the project site;
15.2. based on the structural evaluation of project risks, you can take the test in one of the structural funds the structural funds for the funding of the project, if the recipient or the beneficiary of a grant more than one corresponding second-level intermediate bodies or grant schemes, the operator's structure held by the Fund;
15.3. If you do not make a full check of the draft structural funds, checks the amount determined in accordance with the second-level intermediate bodies and grant schemes for the structural funds taken by the apsaimn kotāj project risk assessments;
15.4. in repeated check, if the previous investigation found deviations from the contract or the implementation of a project of the structural conditions and if confidence in their prevention requires a re-examination of the project site.
16. the second level intermediate and grant schemes, the operator of these rules 15.2 and 15.3. structural funds referred to in the draft risk assessments updated as necessary but not less frequently than once a year.
17. the second level intermediate or grant schemes, the operator is time within five years after the final payment to the beneficiary of the structural funds financial volume or grant funding to the recipient for the specific project of a structural inspection of the project and make sure that: 17.1. upon receipt of the funding of the structural funds in the beneficiary or the beneficiary of the gravel used in the draft structural funds the structural funds audited values generated by the project in the space provided and the draft structural funds planned for the activity of If this is true, and as far as it is possible to check;
17.2. by 2016 December 31, with the structural funds is used to store all project-related documents, including the original any structural fund project related correspondence, announcements, regulations, work and supply purchasers and service providers offer and tender documentation, the evaluation of the structural funds tation! project documentation and contracts concluded by the treaties of any related correspondence, work undertaken, supplies, and services supporting documentation;
17.3. the beneficiary or the structural funds grant, the beneficiary shall ensure that the assets created or procured, in whole or in part from the structural funds, not seized, passed to other owners, sold or otherwise disposed of in the course of project implementation and five years after the final payment is received on a particular project;
17.4. the structural funds the structural funds the project complies with the approved project objectives indicated in the application.
18. If, during a check carried out at the project site, is found not to conform, this second level intermediate and grant schemes, the operator shall notify in accordance with the procedures identified in the report on the discrepancies.
19. the second level intermediate and grant schemes, the operator shall provide documentation and records of the inspections.
20. the Grant Scheme, the operator shall, each year before 15 January current year plan submitted for inspection schemes grant project locations in the corresponding second-level intermediate. Second level intermediate line it and until 30 January together with the corresponding second-level intermediate bodies transmit to the current year annual plan for the testing project locations presented the leading body.
21. the Grant Scheme, the operator shall, as necessary, but no less than quarterly updates the plan for testing the grant schemes, project locations and submit it to the appropriate second level intermediate in reconciliation. The second intermediate level no later than two weeks after a reconciliation plan for those the leading body.
22. the second level intermediate as necessary but not less frequently than quarterly updates of its inspection plan project locations and not later than two weeks after the approval of the plan be submitted to the managing body.
23. the second level intermediate and grant schemes, the operator shall plan for tests project locations (design) required include the following: 23.1. signed contract number (if there is no contract shall indicate the project number);
23.2. the date of conclusion of the contract (if applicable);
23.3. the beneficiary name;
23.4. the planned inspection month.
24. the Grant Scheme the operator of four times a year, until 15 January, 15 April, 15 July and 15 October – an overview of all the previous quarter examination project locations and their results shall be submitted in the corresponding second-level intermediate. Second level intermediate line and submit it to the managing body, as well as information relevant to the first level intermediate.
25. the second level intermediate four times a year – up to 1 February, 1 may, 1 august and 1 November – submit a leading body, as well as the information communicated to the relevant intermediary institution in the first level of review of all its previous quarter examination project locations and their results.
26. A review of all previous quarterly inspections carried out project locations and results required include the following: 26.1. signed contract number (if there is no contract shall indicate the project number);
26.2. date of inspection;
26.3. the beneficiary name;
26.4. the examiner's name, surname;
26.5. test results. If the test result is negative or partly negative, the report includes information about the test identified deviations from the contract or the implementation of a project of the structural conditions and their prevention.
IV. Structural Fund project funding request and statement of expenditure compliance random testing
27. The second-level intermediate bodies internal audit department, which is not involved in the monitoring of the implementation of the structural funds and make payments to the structural funds make a control project funding request and statement of expenditure of the compliance sampling.
28. the second level intermediate arrangements, in which funds to the tūrfond project finance request and statement of expenditure compliance with random checks. In that order included: 28.1. procedures for the structural funds, the beneficiary is determined or the grant beneficiaries, project type and structural test funding;
28.2. the order in which you define the human resources checks;
28.3. the risk assessment procedure;
17.6. test plan development and follow-up;
28.5. detailed testing program development;
28.6. the validation documentation;
17.8. the inspection report development;
17.9. the procedures provided in the reports on the results of the inspection;
46.8. implementation of the recommendations provided in the report of the monitoring arrangements;
28.10. documenting and storing documents.
29. the second level intermediate examination no less than 5% of the total structural fund eligible expenditure of projects that have been certified by the payment authority, and required amount distributed over the period of implementation of the programming document.
30. the random checking of the structural funds selected for a set of projects ensure that structural fund projects: 30.1. types of projects funded represent a sample;
30.2. of the various beneficiaries of the structural funds in the sample;
30.3. the representative of the structural funds projects with different funding;
18.9. ensure the overall percentage of total programming period concerned certifying expenditure.
31. the structural funds projects funding request and expense of the PTT test dekl (hereinafter sample) chosen by doing a risk assessment and taking into account: the structural funds project type 31.1.;
31.2. the draft structural funds;
31.3. risk of fraud and irregularities in the structural funds;
19.5. the structural complexity of the project and the possibility of deviations;
31.5. information concerning the implementation of the project test sites;
19.6. the beneficiaries of the structural funds or the grant, the beneficiary's legal status;
19.7. the structural funds funding under the project.
32. High risk non-inclusion of the project in the design you need.
33. selected at random to be tested in the draft structural fund amount is determined by a risk assessment and taking into account: the structural funds 33.1. funding for the implementation of the project;
33.2. the beneficiary's legal status;
33.3. the structural nature of the project;
33.4. the bodies involved (partner);
33.5. planned and conducted internal inspections and audits;
20.9. information on checks carried out project locations.
34. Random selected in the draft structural funds funding request and statement of expenditure of the compliance sampling shall be carried out to ensure that: 34.1. second-level intermediate bodies for the management and control systems effects and functioning match the dynamic structural control and internal audit in the area of regulatory laws;
21.3. the structural funds and the beneficiaries grant the beneficiary's project management meets the regulatory control of the structural funds regulations;
21.3. the structural funds project funding request is verified and the Declaration of expenditure is prepared and tested in accordance with the second tier intermediary institutions established internal procedures and with the structural funds, the beneficiary of the financing agreements;
21.4. the accounting records and the structural funds, the project funding was requested by the demand side, and reflected in the Declaration of expenditure expenditure is paid for, services received and material values are used in the structural funds for the period of the project implementation period and in accordance with accounting regulations governing;
34.5. the project funding of the structural funds or the request specified in the Declaration of expenditure eligible expenditure is based on source documents and is applicable in accordance with contracts signed for financing from the structural funds;
21.5. the expenditure of the structural funds in conformity with the relevant requirements of the contract of the project, as well as with the work of performers prescribed in a contract concluded by the tions and actually done the work;
21.6. the accounting registers match the source documents;
21.6. the time and to the extent necessary for the structural funds is ensured the implementation of the project requires funds, structural funds approved in the draft structural funds and national funds;
21.7. the procurement requirements are met;
34.10. the respect of the State aid requirements, environmental requirements and the principle of gender equality;
34.11. publicity and visual identity corresponds to the requirements of the laws of Visual structural publicity and identity;
34.12. second-level intermediate bodies and the beneficiaries of the structural funds grant beneficiary justification document retention complies with the requirements of laws and regulations on the management of the structural funds.
35. the second level intermediate developing design shall take into account the level of structural expenditure planned for the project funding request and statement of expenditure of the compliance sampling inspection. If your SF project finance request and statement of expenditure of this random essay examination finds that payment institutions demonstrate the amount of the expenditure is less than planned, the second intermediate level according to the specified test plan.
36. the second level intermediate shall submit to the Ministry of Finance: 36.1. the structural funds project funding request and expense of the PTT conformity dekl random design project for next year – each year, up to 15 November;
36.2. the structural funds for the funding of the project, updated the request and statement of expenditure of the random compliance checks to plan – not later than two weeks after its approval.
37. the second level intermediate supports the structural fund project funding request and statement of expenditure of the random compliance checks documentation in compliance with legislative requirements.
38. the second level intermediate by the structural funds the project funding request and statement of expenditure of the compliance sampling of the completion of the report. The report shall state the following information: 38.1. the purpose of the inspection;
38.2. the extent of the verification (including the Fund, priority, event, activity, apakšaktivitāt, the structural funds, the name of the project);
38.3. the examiner and times;
23.9. information about the structural funds project (including project objectives, project approval date, second-level intermediate bodies and structural fund financing requested date of signature of the Treaty, as well as the amendments that were made during the implementation of the project);
38.5. information about random checking of the structural funds and the project site, about the structural funds project funding request and statement of expenditure of the compliance sampling, as well as other checks the structural project (internal audit, managing or paying authorities checks);
24.0 examination information on known errors, and adjustments made in the management and control system;
the specific implementation projects 36.6. aspects (including information on the overall project progress, structural funds or will be implemented under the planned as well as deviations, open problems in the implementation of the draft structural funds);
24.1. the summary of the established financial management and control system and its evaluation, process traceability (or comparable expenditure with walkie-talkie dekl accounting and relevant source documents), indicating the shortcomings, if any, were found in possession of documents and financial control;
24.2. publicity measures in compliance with legislative requirements of the structural funds publicity and visual identity in the field (including information on procurement procedures, environment, gender equality, the issues of State aid);
38.10. auditor the findings concerning the statement of expenditure and the accuracy of compliance (including problems of established management and control systems and which must be paid to managing authorities, paying authorities and intermediate bodies attention second level);
38.11. joint conclusions of the rest of the test questions;
38.12. structural funds project total amount (in lats and Euro);
No 38.13. the expenditure declared amount (in lats and Euro);
38.14. reimbursement of certified true and from the European Commission requested expense amount (in lats and Euro);
38.15. auditor's opinion of the certified and reimbursement of costs requested by the European Commission: 38.15.1. the part (lats and Euro);
38.15.2. does not apply to part (lats and Euro);
38.16. recommendations and their implementation timetable.
39. The examiner signs the prepared report and submit a second-level intermediate bodies. Second level intermediate message copy within a week after it was signed in the Ministry of finance submitted.
40. the second level intermediate every year until 20 January (the previous year's šēj the second half) and 20 July (for the first half of the year) by the Ministry of finance report on all the actions of the structural funds the project funding request and statement of expenditure eligibility random checks.
41. Reports on the structural funds carried out project funding requests you and expenditure declarations of conformity for random checks include the following: 41.1. project number for the structural funds;
41.2. the beneficiary name;
41.3. date of inspection;
25.7. total amount of structural funds project (lats and Euro);
25.8. certified expenditure (lats and Euro);
25.8. total payments institutions certified expenditure to 30 June of the current year (lats and Euro);
25.9. check the amount of the expenditure and the percentage of the payment period, the authorities of the certified eligible expenditure (lats and Euro);
41.8. audited expenditure and the percentage of copies local payment institutions for certified eligible expenditure (lats and Euro);
41.9. conclusions, recommendations and information on the implementation of approved recommendations.
42. the second level intermediate examination does not meet the perceived good news at the managing authority in accordance with the procedures identified in the report on the discrepancies.
V. final expenditure declarations 43. independent review independent structural unit conducts the final expenditure declarations independent examination and drawing up an opinion on the final Declaration of expenditure (opinion).
44. The independent Department until 10 January 2009 to draw up a final Declaration of expenditure to the inspection plan and forward it to the managing authority, payment authority, and the second level intermediate.
45. not later than three working days before the closing date for submission of declarations of expenditure to the managing body of the independent Department sends the subject gajai in the second level intermediate to final expenditure Declaration, approved in the work plan of the task of the inspection. The working plan shall specify: 45.1. the test objectives and the amount of work;
45.2. the planned launch date of the inspection;
45.3. the planned draft report and the date of preparation of the report;
28.2. scheduled inspection and the examiner's name, last name.
46. the managing authority within seven working days after the closing of the second level intermediate declarations of expenditure and the appearance of the original receipt of the proofs for approval shall be prepared and, together with the final statement of expenditure submitted by the original independent Department and payment authority.
47. the Department carried out an independent check to verify: 29.3. Management and control the efficiency of the system;
47.2. the results of the tests carried out previously and the implementation of their recommendations;
47.3. the final statement of expenditure and request for payment of the final mix includes the legality and regularity of the transactions;
47.4. the structural conformity of the project implementation planning document them and defined objectives.
48. If the check is not possible to obtain reasonable assurance on any of these provisions 47. criteria referred to in paragraph 1 or have significant management and control system, the lack of an independent Department carry out additional spending random checks and tests.
49. The independent unit 2009. April 30, sends the message to match the project managing authority, payment authority, and the corresponding second-level intermediate.
50. If a managing authority, payment authority, or second-level intermediate body concerned has comments on the draft report, the relevant authority shall submit in writing to the independent unit within five working days after the receipt of the draft report.
51. If an independent unit has found significant deficiencies in the management and control systems, then this provision referred to in paragraph 49 of the draft report to the receiving managing authority 5 May 2009 to set up a working group and inform the independent unit. The working group included the managing authority, payment authority, the first-level intermediate bodies and the corresponding second-level intermediate bodies.
52. the Working Party examined the information received, the decision for future action and until 15 May 2009. to inform the independent unit.
53. The independent entity shall assess the received the managing authorities, paying authorities and concerned you second-level intermediate bodies for comments or that rule 52 of the Working Group referred to in the decision and, if necessary, to clarify the report.
54. on the basis of the information referred to in the report, by the independent struktūrv childhood, drawing up an opinion of the European Commission, 2 March 2001, Regulation No 438/2001 annex III indicative of the pattern.
55. the Unit prepared an independent report and opinion no later than five working days before the 30 June 2009 payment to the authority, but the message and a copy of the opinion – the managing authority and the intermediate body for the second level.
Prime Minister a. Halloween Finance Minister o. Spurdziņš Editorial Note: regulations shall enter into force by 1 July 2006.
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