Cabinet of Ministers Regulations No. 458 Riga, June 6, 2006 (pr. No 31 16) amendments to the Cabinet of Ministers on 21 June 2005 Regulation No 446 of government bodies and local Government annual report preparation order "Issued in accordance with the law on budget and financial management, article 30, of the first and the second part and the first subparagraph of article 43 do Cabinet on 21 June 2005 Regulation No 446 of government authorities and local arrangements for the preparation of the annual accounts" (Latvian journal, 2005 , 107, 203. No.) the following amendments: 1. provisions supplementing with 32.1 and 32.2 points as follows: "the State budget authorities 32.1 consolidated State budget execution reports: 32.1 1. Turning off the other ministries involved in the consolidation of the budget of the institution or the central public authorities in the implementation of the budget on an accrual basis in the period form No 2 and in other forms, if the Ministry has laid down the functions of the managing authority for the implementation of the project or with an order of the Cabinet of Ministers established the use of the appropriations measures and approved financial plan (budget consolidation in the form of other concerned ministries or central government authority) on the difference between the amounts off provides a detailed explanation along with the report of the financial year;
32.1 2. excluding other ministries involved in the consolidation or the budgetary authority from other budgets budget cash flow reporting period (form 2-9) this rule 321.1. in the cases referred to in (a), of the difference between the amounts off provides a detailed explanation along with the report of the financial year.
20.0 government institutions set the budget priority measures for performers: 20.0 1. financial year prepare a report and fill out a form No 2, off of the General consolidation of the artist to the law on State budget for certain ministries or central authority, but which are not included in the relevant ministries or central authority in General;
32.2 2. financial year prepare a report and fill out a form No 2-9, consolidated in the Ministry or central authority in the relevant report of the implementation of the budget revenue and expenditure. "
2. Express 101 "by the following: 101.  004. in the line "other budgetary implementation transactions affecting the results" indicate the volume of transactions that affect the results of the implementation of the budget, but there is no revenue or expenditure. The result can be both positive and negative: 101.1. the budgetary authority shall transmit its authority subordinated to the other budgetary authority, be subordinated to the implementation of the budget of the result indicates the amount of row 4 "other budgetary execution-transactions" with the opposite sign in row 3;
the budgetary authority about 101.2. subordinated to take over authority from the received results of budget implementation specifies the row 4 "other results of the implementation of the budget affecting transactions" with a positive sign. "
3. Replace paragraph 110.1. "560" with the number "460".
4. Replace the figure "in subparagraph 111.1.8" with the number "7".
5. Add to 2.6. subdivision of 125.1 points as follows: "Ministry of 125.1 transfer their subordinated institutions subordinated to the Ministry, other reporting form No 2" review of budget revenue and expenditure "under" cash flow "line period" revenue for the budget of the institutions of paid services rendered to the reorganisation of the moment "is not used in the same revenue cash balance should be reported as a reduction of revenue themselves, but who takes over the Ministry authorities, — as the same revenue increase."
6. Replace paragraph 131 "2140" with the number "2130".
7. Replace paragraph 132 "2180" with the number "2160".
8. Replace paragraph 135:8.1 number "with" the number "2160 2140";
8.2. the number "2200" with the number "2170".
9. Replace the figure "in paragraph 136." with the number "2120 2130".
10. Delete the words in paragraph 138:10.1 "and 5 under" financial plan "period";
10.2. "and the financing plan".
11. Replace paragraph 139:11.1 a number and the word "6." with a number and the word "column"; 5.
11.2. the number and the word "column" with the number 7, and the word "box" 6.
12. Replace paragraph 140.141 and the number "6" with the number "5".
13. Replace paragraph 142:13.1. number and the word "box" 8 (the fold) with a number and the word "box" 7 (the fold);
13.2. the number and the word "9." (the fold) with a number and the word "box" 8 (the fold).
14. Make 145. paragraph by the following: "145. report on funds for contingencies fills in the Ministry and the central authorities, which the Finance Ministry has granted funds for contingencies."
15. Delete paragraph 149, the words "transit transfer".
16. Delete paragraph 151 and 152..
17. Replace paragraph 159, the number "1600" with the number "2858".
18. Replace paragraph 160 "1620" with "3000".
19. Make the following paragraph 262:262.015 "line" other transactions "to indicate the changes that have occurred in the year and you do not specify a form No 2-fact" actual revenue and expenditure "in the line" other 4 budget implementation transactions affecting the results ", and does not explain the cognitive part. If the budgetary authority of such transactions, the nature of the section of the report describes the "statement of other transactions in equity in the year": 262.1. the budgetary authority shall transfer its subordinated institutions other institutions subordinated to the other row, 015 deals "indicates changes from negative (-) sign, transfer of funds, assets or equity participation in the capital, long term investment revaluation reserve, reserve, in past years the results of the implementation of the budget;
262.2. the budgetary authority about the transferred institutions subordinated to 015. "other transactions in the queue indicates changes to the positive (+) sign, receiving asset participation of the funds, equity or capital, long term investment revaluation reserve, reserve, the result of the previous financial year."
20. Add to 2.17. subheading and point to 302.1 302.2 as follows: "302.1 budget authority, which transfer their authority subordinated to the other budgetary authority subordinated to the assets transferred under" initial value — the removal from activities "and column" Wear-off due to the removal of operating "with negative (-) sign.

302.2 the budgetary authority about subordinated to take over authority indicates the received assets ' original value – purchase and manufacture "with positive (+) sign and the column" depreciation — proofing "with negative (-) sign."
21. Replace paragraph number "487.1 2180 2160" a "with the number".
22. Replace paragraph 488.1 "2140" with the number "2130".
23. Replace 489.1 points, the number "6" with the number "5".
24. Replace paragraph, the number "6 490.1" with the number "5".
25. To complement the provisions of the following paragraph to 599: "599. when preparing the report for 2006, the budget of the authority pursuant to the Authority's accounting uses 40." accounting account annex correlation table for the transition to the accounts scheme established by the Cabinet of Ministers of 15 November 2005 a Regulation No 880 "the order in which the budgetary authority shall keep accounting records" and displays the accounting balances as at 1 January 2007 under the Cabinet of Ministers on 15 November 2005, the terms "order No 867 What sort of budget authority in accounting, "the account number specified in the annex, the title and description."
26. Express new version of annex 3 (annex 1).
27. Express the new annex (annex 2).
28. Make the new version of annex 5 (annex 3).
29. Make the new version of annex 6 (annex 4).
30. Make the new version of annex 7 (annex 5).
31. Supplement with 40. Annex (annex 6).
Prime Minister a. Halloween Finance Minister o. Spurdziņš Editorial Note: the entry into force of the provisions to 10 June 2006.
 
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