Cabinet of Ministers Regulations No. 313, Riga, 2006 April 25 (Mon. No 24 10) rules for local government monthly report content, preparation and submission of the order Issued in accordance with the law on budget and financial management article 30 sixth part i. General questions 1. determines the order in which the municipality shall prepare and submit monthly reports on the implementation of the budget, financing, loans and guarantees (hereinafter reports), as well as the content of the report.
2. General reporting principles: 2.1. reports by the cash flow;
2.2. the accounts shall be presented as one unit of consolidated accounts, to the exclusion of the transactions and balances between between the units involved in the consolidation;
2.3. If the municipal financial year, then preparing the newly formed municipalities month review, it shall include information on the performance of the combined municipal budget from the beginning of the year.
3. the report shall be drawn up on the basis of the accounting data. These data are classified according to the regulations on the classification.
II. Overview of the content, the procedure and time limits for the submission of reports presented to the 4 following forms: 4.1 month review of the implementation of the municipal budget (annex 1);
4.2. a monthly report on local government special budget (annex 2);
4.3. local government borrowing (annex 3);
4.4 local government guarantees (annex 4);
4.5. the amount of the commitment of the local authorities (annex 5).
5. Monthly reports (except in the last monthly report) submitted to the Treasury for the reporting period in the following months: eighth date 5.1 up to 14.00 – district and Parish Councils;
5.2. tenth date until 12.00 – city and County Council (except for the Riga City Council);
5.3. Eleventh date until 12.00 – Riga City Council.
6. the annual report submitted last month Treasury accounting period the following month: 6.1. twelfth date till 14.00 – district and Parish Councils;
6.2. Fourteenth date until 12.00 – city and County Council (except for the Riga City Council);
6.3. the fifteenth date until 12.00 – Riga City Council.
7. If the submission date is a holiday or public holiday, the report shall be submitted to the next working day.
8. The District Council until the accounting period following the third month-to-date, submit information on the Treasury received the national budget allocation of mērķdotācij district municipality (from the beginning of the year, increasing amounts).
9. the report shall be submitted in paper form signed or accepted electronically in accordance with the rules of electronic documents. Submitting reports electronically, the municipality and the Treasury about the contract and acceptance of filing electronically.
III. a description of the report 10. Discharge form description: 10.1. the column "classification code" indicates the appropriate classification code in accordance with the relevant classifications;
10.2. the column "pointer" name "indicates the name of the classification code in accordance with the relevant classifications;
10.3. the columns ' annual plan "fill in the appropriate authorities approve the multiannual (specified) the budget for the current financial year. The plan specifies the labelling by the revenue and expenditure categories in two signs, no later than two months after the budget (budget specified) approval;
10.4. the box "enforcement year" indicates local government implementation of the budget in accordance with local government accounting documents;
10.5. the column "performance percentage (%) against the annual plan" indicates the budget implementation rates percentage in relation to the planned budget for the year. The columns ' execution percentage (%) against the annual plan "data calculated as the columns ' execution from the beginning of the year" and "the year of the aisle plan" data distribution, expressed as a percentage;
10.6. the column "monthly performance report" indicates the performance of the reference period. Data calculated as the period of the columns ' execution from the beginning of the year "and the previous reporting period, the columns ' execution from the beginning of the year" in the margin.
11. Loan Review Description: 11.1. loan statement indicates received loans and capital lease obligations;
11.2. data review indicates in dollars for the period from the beginning of the year and for a period of a month;
11.3. the column "lender" indicates a credit (credit's) name. If debt financing source is the international financial institution's loan and lender is the Treasury, though in that box the lender's name and the source of funding;
11.4. the column "Institutional sector classification code" indicates the corresponding classification of counterparties according to the appropriate classification;
11.5. the column "purpose of" the loan agreement specifies the specific loan purpose;
11.6. the column "signing date" indicate the date (yyyy. URdd.mm.), which signed the loan agreement;
7.3. the column "repayment period" indicate the loan agreement of that date (yyyy. URdd.mm.), to which the lender will reimburse the loan;
11.8. the column "%" is applied to the loan interest rates: fixed, variable or non-interest-bearing;
7.4. the column "currency sign" indicates a common currency represents you in which the loan is issued;
11.10. the column "loan amount" is defined in the loan agreement (the agreement) of the loan amount. If the borrowing in the original currency, issued by the clicking of broadcasting, in dollars after the Bank of Latvia indicates the official exchange rate on the last day of the reporting period;
11.11. the columns ' debt to the beginning of the year, "" paid part of the loan (): from the beginning of the year, "" paid part of the loan (): during the reporting period, "" the loan repayments (-): from the beginning of the year, "" the loan repayments (-): during the reporting period, the "other" shows decrease/increase (-, +): from the beginning of the year "," other debt reduction/increase (-, +): the period "and" exchange rate changes (+, –) "indicates data according to the records of the municipality and in accordance with the loan agreement, including information on the loan increase/decrease transactions currency exchange differences, and another shows the increase/decrease, not transactions;
11.12. the column "loan servicing expenses year to date" indicates the year past due loan servicing costs (such as interest, commitment fees);
11.13. the column "not paid part of the loan at the end of the reporting period" indicates the amount of the loan not received;
11.14. ' repayable loan of up to the end of the reference year "refers to the end of the reference year for the repayment of the loan;
11.15. the columns ' debt to the end of the reporting period (2. + 3.5 + 7 + 9 +) "data calculated as debt to doorframe" the beginning of the year, "" paid part of the loan (): from the beginning of the year, "" the loan repayments (-): from the beginning of the year "," other debt reduction/increase in you (-, +): from the beginning of the year "and" exchange rate changes (+, –) ";
11.16. box ' loan service costs from the beginning of the year "indicates the year past due loan servicing costs (such as interest, commitment fees);
11.17. the column "not paid part of the loan at the end of the reporting period" indicates the amount of the loan not received;
11.18. ' repayable loan of up to the end of the reference year "refers to the end of the reporting year, the principal of the loan to be repaid. If the loan is received, in the original currency conversion in local currency by the Bank of Latvia indicates the official exchange rate on the last day of the reporting period. Data expressed as a positive number;
11.19. a statement indicating the derivative financial instruments used for hedging financial risk debt portfolio, financial instruments and other financial instruments;
16.52. at the end of the reporting period of the derivative financial instruments, having regard to the market price on the last day of the period. Gains or losses arising from the revaluation of derivatives, appropriate records as revenue or expenses from revaluation of derivatives and short-term assets or liabilities. Debt portfolio of derivative financial instruments currency effects specific to apply to debt portfolio, but interest payments under derivative financial instruments apply to debt service costs;
11.21. derivative financial instruments the market value calculated on the basis of the iota on factors affecting market prices and local government or local government authority, the financial derivatives value determination procedure.
12. The municipality guarantee review Description: 12.1. overview contain all guarantees provided (including guarantees of study and student loans);
12.2. data review indicates in dollars for the period from the beginning of the year and for a period of a month;
12.3. the column "lender" refers to the issuing of a loan guaranteed (credit institutions);
12.4. the column "Institutional sector classification code" indicates the corresponding classification of counterparties according to the appropriate classification;
12.5. the box "target" indicates the guarantee laid down in the Treaty, the purpose of the loan;
12.6. the column "borrower" indicate the loan recipient's legal nosa Kuma. If the beneficiary is an individual guarantee, the entry entitled "private individual";
12.7. the column "signing date" indicates the signature of the Treaty of guarantee of the date (yyyy. URdd.mm.);

12.8. the column "repayment period" indicates the guaranteed loan repayment period in accordance with the contract of guarantee (URdd.mm. yyyy);
12.9. the column "currency sign" indicates a common currency represents you in which provides a guarantee;
12.10. the column "the guarantee" indicates the amount of total eligible loan amount;
12.11. the column "guaranteed loan amount" indicates the total amount of the loan in accordance with the Treaty;
12.12. the columns ' outstanding amount which have not fallen due (at the beginning of the year) "," guarantee paid (+): from the beginning of the year "," guarantee paid (+): during the reporting period "," guarantee refund of (+): from the beginning of the year "," guarantee refund of (+): during the reporting period, the "other" shows decrease/increase (-, +): from the beginning of the year "," other debt reduction/increase (-, +): the period "and" exchange rate changes (+, –) "indicates data according to the records of the municipality and in accordance with the conditions of the contract of guarantee including information on the loan principal amount increase/decrease transactions, currency exchange difference and other debt increase/decrease, not transactions;
12.13. the columns ' outstanding amount, which does not have the payment met miņš (at the end of the reference period) (3. + 4. + 6 + 8 + 10.) "is calculated as the boxes" do not amount to satiety, atmak which have not fallen due (at the beginning of the year) "," guarantee paid (+): from the beginning of the year "," guarantee refund of (+): from the beginning of the year "," other debt reduction/increase (-, +): from the beginning of the year "and" exchange rate changes (+, –) ";
12.14. ' repayable portion of the guarantee until the end of the reference year "refers to the end of the reporting year planned borrowing to be repaid principal guaranteed.
13. liabilities of local reporting Description: 13.1. municipal liabilities report indicates: 13.1.1 received loans and finance lease liabilities (details of each contract);
13.1.2. guarantees provided (detail of each contract);
13.1.3. other long-term liabilities, which are undertaken according to the local Government Council decision (if the municipality has entered into contracts for the purchase or hiring of goods, services, or the execution of the client's needs and contracts, which provides local government participation and implementation of specific projects, but the total payment for the transaction in the municipality does not take 12 months from the date of conclusion of the contract according to the agreement of the budget year, and shows the total amount of obligations (contract)). Indicates the total amount of those liabilities;
13.2. in the line "other long-term liabilities" indicates a balance in the composition of creditors included in long-term liabilities and possible future liabilities (with the exception of those provisions 13.1.1 13.1.2 and commitments referred to in subparagraph);
13.3. data indicates the period-financial year "n", "n + 1" – next to the economic year sa etc.;
13.4. If the local government changes in the undertaking (concluded a new agreement, made amendments to existing treaties), it indicates the next period after the change of commitment;
13.5. the column "lender" indicates a credit institution (grantor) name: 13.5.1. under the "loans" – according to the provisions of annex 3. "local government loans" in the column "lender" to the information;
13.5.2. under "guarantees" – according to the provisions of annex 4, the "municipal bonds" column "lender" to the information;
13.6. the column "Institutional sector classification code" indicates the corresponding classification of counterparties according to the appropriate classification: 13.6.1. under "loans" – according to the provisions of annex 3. "local government loans" in the column "lender" to the information;
13.6.2. under "guarantees" – according to the provisions of annex 4, the "municipal bonds" column "lender" to the information;
8.5. the box "target" indicates the loan (under this provision 3. Add Kuma "municipal borrowing" box "target" specific information) or guarantee (in accordance with the provisions of annex 4, the "municipal bonds" under "objective information") specified in the contract;
13.8. the column "date of conclusion of the contract" indicates the date on which you signed the contract: 13.8.1. the section "borrowing", according to the provisions of annex 3 of the "local government borrowing" column "signing date" information;
13.8.2. under "guarantees" – according to the provisions of annex 4, the "municipal bonds" column "signing date" information;
13.9. the column "n" indicates the total current financial year refunds – the liabilities in principal and interest payments, according to the contract concluded;
13.10. columns "n + 1", "", "n + 2 n + 3 n + 4", "", "n + n + 5" and "6" indicates the relevant evaluations in the financial year in respect of refunds, where liabilities in principal and interest payments, according to the contract concluded;
13.11. the column "in subsequent years" points totals to be released until full discharge of, the relevant financial obligations, loan principal and interest payments according to the concluded contract. If you have a variable interest rate, interest in future years is calculated according to the interest rate specified in the contract;
13.12. the column "total" indicates the total liabilities. The columns ' total ' data calculated as boxes to "n", "", "n + 1 n + 2 n + 3", "", "", "n + 4 n + 5", 6 "n +" and "" in the coming years;
13.13. the line "commitment of the General Revenue (no transfer revenue)" data calculation as row "total liabilities" and row "municipal budget revenue without transfer revenue financial year", expressed as a percentage;
13.14. "the general revenue of the municipality without transfer revenue financial year data calculated as" these rules "month of annex 1 Overview of the implementation of the general budget of the municipality" aisle "annual plan" the row "total revenue" and "transfer" data revenue.
IV. mutual data reports 14. Review of the implementation of the general budget of the municipality are the following relationships: 14.1.  Section VII "according to functional categories (121 + 126 + 127 + 128 + 129.130. + + 131 + 132 + 134.133. +)" data is equal to title VIII, "according to economic categories (136. +. +. + 153 139 166. +. +. + 183 178 192 + 208. + 209.)";
14.2. The financing of title IX "(218. +. +. + 223 222 224 + 225.)" the data is equal to the excess of revenue of the line "(+) or deficit (-) (I-VIII)" data with the opposite sign.
15. Review of the implementation of the budget of the special municipalities are the following relationships: 15.1.  Section IV, "expenditure according to functional categories (61 + 67 + 66 +. 68.69 + 70 + 71 + 72 + 73 + 74 +.)" the data is equal to V under the title "economic categories (76 + 79 + 93. + 106.118 + 123 +. +. +. + 132 148 149.)"; 
15.2. The financing of title VI "(158. + 162 163 164. +. +. + 165)" data is equal to the excess of revenue of the line "(+) or deficit (-) (I-V)" data with the opposite sign.
V. concluding questions 16. Be declared unenforceable in the Cabinet of Ministers on 21 June 2005 Regulation No 425 "order in which municipality shall prepare and submit monthly reports on the implementation of the budget, financing, loans, and the amount of the guarantee" (Latvian journal, 2005, 99 no).
17. Regulations shall enter into force by 1 January 2007.
Prime Minister a. Halloween Finance Minister o. Spurdziņš Editorial Note: regulations shall enter into force by 1 January 2007.
Annex 1-5 ZIP 85 kb