Amendments To The Cabinet Of Ministers On 21 June 2005 The Regulations No. 446 "state Budget And Local Government Institutions In The Preparation Of The Annual Report Order

Original Language Title: Grozījumi Ministru kabineta 2005.gada 21.jūnija noteikumos Nr.446 "Valsts budžeta iestāžu un pašvaldību gada pārskatu sagatavošanas kārtība"

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Read the untranslated law here: https://www.vestnesis.lv/ta/id/123993

Cabinet of Ministers Regulations No. 951 in Riga in 2005 (on 13 December. No 74 53) 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 no). the following amendments: 1. Replace the words "in paragraph 21.8., and" by "or".
2. Replace paragraph 37 the number "48" with the number "44".
3. Make 52 as follows: "52. Intangible investments indicate intangible investments, if they are intended for the budgetary authority, the provision of services or the renting and the expected life is longer than one year."
4. the express 54 as follows: "54. Asset composition lists all budgetary assets belonging to the institution where the unit value is greater than 50 lats and they serve for the period of time is longer than one year, except where the law or the Cabinet of Ministers regulations designed for another fixed asset accounting procedures of composition."
5. Delete paragraph 75, the word "local".
6. Replace paragraph 108, the number "77" with the number "7".
7. Replace paragraph 113 of the numbers and the words "18" 20 row __. the results of the implementation of the annual budget "with numbers and words" 17. "20 __ budget execution results".
8. Supplement 2.5. subdivision to 113.1 points the following "and so far not 113.1 listed for inclusion in the balance sheet assets indicate the results of form 2-fact" actual revenue and expense summary "line 004." other results of budget implementation transactions affecting "3. the column" General "and" special 4 budget "and explains the sections of the form" information on other budgetary implementation transactions affecting the results "the corresponding budget columns."
9. Replace the paragraph numbers 153 and the words "020" State line basic budgetary authorities received transit transfers "with numbers and the words" the line "I 010. Resources to cover" a ".
10. Add to paragraph 159, after the word "accounts" with numbers and the words "and form No 1-1-P" review of cash balance position "18. the columns ' balance at the beginning of the year" in the line "other 380. budget funds account" "."
11. Add to paragraph 160, after the word "accounts" with numbers and the words "and form No 1-1-P" review of cash balance position "17. the columns ' balance at the end of the reporting period in the line" other "380. budget funds account" "."
12. Supplement 173. the second sentence of the paragraph with the following: "income from mutual funds between the municipalities indicates row 18.1.2.0 ' dealings with municipal budgets" revenue. "
13. Make a point 182 as follows: 182. "the line," 3.No commercial banks "indicates data are received and repaid loans, including lease (or the amount of used overdraft) of commercial banks."
14. To supplement the provisions of the following paragraph 196.1: "196.1 settlements with municipal budgets indicate the economic categories of expenditure code" local 3800. budgetary transfers living expenses ", 4800. code" local budget transfers capital expenditure "and" Municipal Code 7800 budget transfers investment. ""
15. Add to paragraph 377 of the line before the words "the data is consistent" with the number "250".
16.378 point make the following wording: "378. Certificate indicating the customer (260) total claim clear of State companies, local companies, government authorities and municipal budget."
17. Make the following paragraph 399: "399. Certificate shall state the vendor (300) total of commitments, with clear national companies, local companies, government authorities and municipal budget."
18. Make such paragraph 469: "469. report fill out State budget institutions and authorities."
19. Supplement with 485.1 points following the rules: "17. the columns ' 485.1 balance at the end of the reporting period" line "basic 340 budget account" data is equal to forms no 2 "statement of revenue and expenditure of the General" 6. the columns ' cash flow reporting period "in row" 2690 cash balance at the end of the period "specified data — public authorities."
20. To supplement the provisions of the following paragraph 486.1:486.1 18. the columns ' "balance" at the beginning of the year 340. "General account" data is equal to forms no 2 "statement of revenue and expenditure of the General" 6. the columns ' cash flow reporting period "in row" 2650 cash balance at the beginning of the year the following data: "national budgetary authorities."
21. To complement the provisions of the following paragraph 487.1: "17. the columns ' 487.1 balance at the end of the reporting period" 350. "special budget account" data is identical to the form No.2-2 "statement of special budget revenue and expenditure (social insurance)" 6. the columns ' cash flow reporting period "in row" 2180 cash balance at the end of the period "specified data — public authorities."
22. To supplement the provisions of the following paragraph 488.1:488.1. the columns ' 18 "balance" at the beginning of the year 350. "special budget account" data is identical to the form No.2-2 "statement of specific budget and expenditure and revenue rules (social insurance)" 6. the columns ' cash flow reporting period "in row" 2140 cash balance at the beginning of the year the following data: "national budgetary authorities."
23. To supplement the rules with 489.1 points by the following: "17. the columns ' 489.1 balance at the end of the reporting period" 360. "Gift accounts" data of mu is equal to forms no 2-4 "review of donations and donations of revenue and expenditure" 6. the columns ' cash flow ' during the period 1430. "line in the cash balance at the end of the period" specified data — public authorities. "
24. To supplement the provisions of the following paragraph 490.1:

"18. the columns ' 490.1 balance at the beginning of the year". "donations of 360 accounts ' data are identical to the form No.2-4" review of donations and donations of revenue and expenditure "6. the columns ' cash flow ' during the period 1420." line in the cash balance at the beginning of the year the following data: "national budgetary authorities."
25. Make a point following 520: "520.8. the columns ' balance at the beginning of the reporting period (4 to 5 + 6 + 7)" data calculated as 4. the columns ' received up to the beginning of the year (+) "6. the columns ' other increase/decrease in debt (+, –)" 7. the columns ' currency exchange difference up to the beginning of the year (+, –) "data amount and 5. the columns ' Repayments until the beginning of the year (+)" difference. "
26. Express the following paragraphs 525: "525.13. the columns ' balance at the beginning of the reporting period (8 + 9-10 + 11 + 12)" data calculated as 8. the columns ' balance at the beginning of the reporting period (4 to 5 + 6 + 7) "9. the columns ' received in the year (+)" 11. the columns ' other increase/decrease in debt (+, –) "12. the columns ' currency exchange difference up to the beginning of the year (+, –)" the amount of data and 10. the columns ' repayments in the year (+) "difference."
27. To supplement Annex 33 after the words ' article 30 "with the words" first and ".
28. in Annex 33 to replace the word "authorities" with the words "budgetary authority".
29. Express the attachment table 33 15 box following "together the commercial banks (4 + 5 + 6 + 7 + 8 + 9 + 10 + 11 + 12 + 13 + 14)".
30. Replace annex 34, the word "authorities" with the words "budgetary authority".
31. To supplement annex 34 after the words ' article 30 "with the words" first and ".
32. To complement the table of annex 35, 4. and 5. the aisle's name after the words "at the beginning of the year" by the term "(+)".
33. To complement the table of annex 35, 6. the aisle's name after the word "cut" with the notation "(+,-)".
34. To complement the table of annex 35, 7. the aisle's name after the words "at the beginning of the year" by the term "(+,-)".
35. Express 35. box 8 of the table's name following the ' balance at the beginning of the year (4-5 + 6 + 7) ".
36. Replace table 10 of annex 35. aisle signs in the name "()" with "(+,-)".
37. To complement the table of annex 35 11. aisle's name after the word "cut" with the notation "(+,-)".
38. Express 35. table 13. aisle's name following the ' balance at the end of the year (8 + 9-10 + 11 + 12) ".
Prime Minister a. Halloween Finance Minister o. Spurdziņš Editorial Note: rules shall enter into force on the 21 December 2005.