The Ministry Of Finance Budget Subprogramme "contingencies" For Requesting The Funds Approved, Review, Features, Use, Accounting, Control And Reporting Procedures
Original Language Title: Finanšu ministrijas pamatbudžeta apakšprogrammā "Līdzekļi neparedzētiem gadījumiem" apstiprināto līdzekļu pieprasīšanas, pieprasījuma izskatīšanas, līdzekļu piešķiršanas, izlietojuma, uzskaites, kontroles un pārskatu sniegšanas kārtība
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Cabinet of Ministers Regulations No. 636 in Riga august 23 2005 (pr. No 47 32) of the Ministry of finance, the General Features of the sub-programme for contingencies ", the application of approved products, the processing of the application, utilisation of funds, accounting, control and reporting order Issued in accordance with the law on budget and financial management article 12 of i. General questions 1. determines the General Ministry of finance resources sub-programme for contingencies", the application of approved resources at the hearing of the claim, the allocation, expenditure, accounting, control and reporting procedures.
2. Funds for contingencies and national measures of particular interest are included as a component of the Ministry of Finance held by the State general appropriation. Funds granted by the State budget appropriations for unforeseen costs – specific nationally significant Passover Kuma, as well as disaster and damage caused by natural disasters to compensate.
3. Funds for contingencies can be assigned for the implementation of important measures for a certain period of time, to be repaid after the amendments to the law on the State budget for the current year.
4. Features require the Ministry or other central public authority (hereinafter referred to as the Ministry), which provided for in the national budget appropriations. Authorities in amortisation, merchants organ or specific measures required by the applicable funds to the industry Ministry. The municipality features you need requires a regional development and local government Ministry. Requests for consent is granted (hereinafter referred to as the request) submitted to the Finance Ministry.
II. Features of the processing of the application, request and allocation of funds 5. Ministry request specifies the purpose of use of funds, means the end of a full name, of the means necessary for financial reasons and the General sub-theme "contingencies" means the application of resources (revenue) and the planned expenditure (form T-LNG) project (annex 1) (in triplicate) without an account number. If the Cabinet in the matter of the order or decision is adopted (protokollēmum), the Ministry submitted to the Ministry of finance form T-LNG project (in triplicate) and financial feasibility or updated copy of the form T-LNG project (in triplicate) and specified financial justification.
6. Financial justification shall include a calculation of the funds requested (work to be done and the cost calculation). The calculation specifies the work to be done, services or a description of the measures the quantity of material required, the average market price, wage calculation and payment of taxes under laws and regulations. In the case of natural disasters and disaster damage assessment shall be submitted and the amount of supporting evidence (such as the national fire and rescue service legislation, drawn up by the local administrative area of building damage or loss approved prevention expenditure).
7. form T-LNG completed by indicating the name of the beneficiaries and the application name. Form T-LNG codes and their names are used in accordance with the statutory budgetary spending according to economic classification categories. Codes indicate the four marks to the lowest level. Unused codes may not specify the form T-LNG.
8. the local Government shall submit a request to the regional development and local government Ministry. Regional development and local government Ministry is no longer than two weeks reviewing the documents submitted, the municipality required to regional development and local government Ministry should conduct these rules 5, 6 and 7 above. Regional development and local government Ministry should have the right to request and receive from the authorities, any additional information if you need it in a specific request. A decision on the request for further progress towards regional development and local government Ministry will adopt two weeks after all the necessary documents and clarify.
9. The Ministry of Finance within two weeks after receipt of the request the Ministry examines the submitted claim, verify and assess the financial justification and form T-LNG project, pursuant to the provisions referred to in paragraph 2 of the terms and features of effective planning. If the Ministry of finance supports the request, it shall draw up a Finance Ministry order Pro Ject for contingencies Award (hereinafter referred to as the order). If the Finance Ministry does not support allocations, means the requestor sends a rejection letter, stating the reason for the refusal (do not meet this provision, paragraph 2, of the Ministry of finance budget subprogramme "contingencies" insufficient funds, is another solution).
10. If during the clarify financial Ministry submitted the form T-LNG project, the Ministry submitted for approval to the new form T-LNG project (in triplicate) and clarify the use of the funds requested financial feasibility calculations, and the Ministry of finance, taking into account the specified form submitted by the Ministry of the LNG project, T-prepare draft order.
11. The Ministry of finance prepares a draft order, even if the Prime Minister Kabi State the matter of the order or decision is adopted (protokollēmum).
12. After the adoption of the draft order of the Ministry of finance approves the form T-LNG.
13. the transfer of the funds assigned to the Treasury open: 13.1. transit transfer account to the Ministry where funds will be the Ministry itself;
13.2. transit transfer distribution account to the Ministry and transit transfer account State budget funded institution that transfers the funds to the Ministry of the measure;
13.3. transit transfer account and current account to the Ministry of the Treasury of the legal person, institution, organization, or business person who transfers the funds to the Ministry of the measure.
14. Ministry and recipient of funds in the account to receive the funds in the Treasury.
15. a copy of the order, together with the approved form T-LNG original Finance Ministry sent to the Ministry.
16. Ministry of transit funds transfer account transfer only when the application is submitted of the funds supporting documents.
III. Use of funds, accounting and control means the end 17 provides and is responsible for representing the resources allocated under the order defined in the mu purpose and in accordance with the approved form T-LNG.
18. the application of the funds received and the use made of resources reflects the accounting records, as well as the revenue and expenditure of the analytical accounting of expenditure under the budget of the economic classification codes and form T-LNG plan approved.
19. If the order provides for the restoration of the funds of the Ministry of finance, the General Features of the sub-programme for contingencies ", the application for funds transfers the funds to the following order: 19.1. current financial year means renewed financial Minis three sub-programmes of the General" funds for contingencies "account;
previous financial years UR19.2.par not pay funds credited to the account of State budget revenue (budget revenue classification code 22.214.171.124. "other revenue").
20. If the application of funds that funds allocated on time, does not return the funds within the time limit set in the order, the Ministry of finance, Ministry of finance prepared the draft order for the write-off of means in the end the account (if the end user has been assigned to cover the features of the law on the State budget for the current year or the amendments to the law on the State budget for the current year).
IV. Reporting arrangements 21. Ministry to the 15th date of the following month after the reporting period, the Ministry of finance submitted the following documents: 21.1. a summary statement of the Ministry of finance, at the bottom of the General programme funds for contingencies "funds (annex 2) for three months, six months, nine months and one year;
21.2. the report on the budget of the Ministry of finance the sub-programmes "contingencies" for use by class cations codes (annex 3) for three months, six months, nine months and one year;
21.3. the Treasury approved the settlement center prints the "summary from 1 January to 31 March for which expenditure and revenue of the Ls" for three months, "a summary of the January 1 to June 30, on which expenditure and revenue of $", "summary of half-year from 1 January to 30 September for cash quality expenditure and revenue $" for nine months, "summary from 1 January to 31 December of which expenditure and revenue of the Ls" of the year by economic classification code for the form T-LNG plan approved.
22. the application of the funds of the municipality as of the following month the tenth date of the reference period shall be submitted by the regional development and Municipal Affairs Ministry this rule 21.1 21.2 21.3. and information referred to in point.
23. The Ministry of Finance according to the law on budget and financial management 12 prepare for submission to Parliament within three months, half a year, nine month and annual summary report on the financial budget of the bottom three Minis program "means an unexpected event" funds (annex 2) by ministries for each order of the Ministry of finance.
Prime Minister a. Halloween Finance Minister o. Spurdziņš Editorial Note: regulations shall enter into force by august 31, 2005.
1. the annex to Cabinet of 23 august 2005, regulations no 636 Finance Minister o. Spurdziņš annex 2 Cabinet of 23 august 2005, regulations no 636 Finance Minister o. Spurdziņš annex 3 Cabinet of 23 august 2005, regulations no 636 Finance Minister o. Spurdziņš
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