The Order In Which The Municipality Shall Prepare And Submit Monthly Reports On The Implementation Of The Budget, Financing, Loans, And The Amount Of The Guarantee

Original Language Title: Kārtība, kādā pašvaldības sagatavo un iesniedz mēneša pārskatus par budžeta izpildi, finansēšanu, aizņēmumu un galvojumu apjomu

Read the untranslated law here: https://www.vestnesis.lv/ta/id/111181

Cabinet of Ministers Regulations No. 425 in Riga on 21 June 2005 (pr. No. 36) order in which the municipality shall prepare and submit monthly reports on the implementation of the budget, financing, loans, and the amount of the guarantee Issued in accordance with the law on budget and financial management of the sixth part of article 30 and article 43, second paragraph of 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 the amount of the guarantee (hereinafter reports), as well as the content of the report.
2. General reporting principles: 2.1. reports by the cash flow;
2.2. 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. the monthly review of municipal special budget (not including donations and donations) (annex 2);
4.3. a monthly report on local donations and gifts took ating and expenditure (annex 3);
UR4.4.pa švaldīb loans (annex 4);
UR4.5.pa švaldīb guarantee (annex 5).
5. District and County Council monthly reports submitted to the Treasury for the reporting period in the following month the eighth date till 14.00 6. City, County Council (except for Riga City Council) monthly report shall be submitted to the Treasury accounting period following the tenth month date until 12.00.7. Riga City Council monthly reports submitted to the Treasury for the reporting period in the following month the eleventh date until 12.00 8. If the submission date is a holiday or feast day the review shall be submitted to the next working day.
9. 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; the growing amounts).
10. submit signed reports on paper or electronically.
III. a description of the report 11. Discharge form description: 11.1.1 column "classification code" lines indicate a revenue or expense classification code in accordance with the relevant classifications;
11.2.2. the columns ' Index name ' lines indicate the classification code names in accordance with the relevant classifications;
11.3.4. aisle "annual plan" lines indicate the municipalities approved (adjusted) budget for the current financial year. Clarification of the plan by the revenue and expenditure categories in two signs permitted within two months after the budget (budget specified) approval;
11.4.5. the columns ' execution from the beginning of the year "lines indicate the municipal body of the implementation of the budget in accordance with local government accounting documents;
UR11.5.6.ail er "execution percentage (%) against the annual plan" indicates the budget implementation rates percentage in relation to the planned budget for the year. 6. column data calculated as 5. the columns ' execution from the beginning of the year "and" box 4 "split plan, expressed as a percentage;
UR11.6.7.ail er "execution of the reference month" indicates the performance of the reference period. Data calculated as 5. the columns ' execution from the beginning of the year "in the current and the previous reporting period, 5. the columns ' execution from the beginning of the year" in the margin.
12. Borrowing review Description: UR12.1.aiz hospitality structures in the report indicates the received loans and leasing;
12.2. data review indicates, the current month;
UR12.3.2.ail er "lender" indicates credit institutions (grantor) nosa Kuma. If debt financing source is the international institution and behind is the Treasury, 2. box the name of both the lender and the source of funding;
UR12.4.3.ail er "" indicate the loan borrowing targets laid down in the Treaty;
UR12.5.4.ail er "signing date" indicates the date on which you signed the loan agreement;
UR12.6.5.ail er "due" indicate the date referred to in the Treaty and to which will be settled all liabilities;
UR12.7.6.ail er "" indicates a common currency;
UR12.8.7.ail er "loan amount" indicate the loan concluded the contract (Agreement) of the loan amount;
UR12.9.8.ail er "Displays on the start of the period" refers to the accounts we receive the repayments of principal and the principal difference to the beginning of the reference period (in the original currency and the base currency). 8. the remainder of the box is on the previous reporting period 14. column "debt to the end of the reporting period" specified data;
UR12.10.9.ail er "in the reporting period: paid part of the loan" and column "10. During the reporting period: the loan repaid in part" indicates the period (month) and pay off the loan received. Data in dollars according to the indicate the municipal accounting data of the Bank of Latvia at the official exchange rate of the transaction date and in accordance with the terms of the loan agreement;
UR12.11.11.ail er "in the reporting period: the other debt reduction/increase" indicates the reduction or increase of the debt that is not cash flow (for example, the currency of the contract, totalling changes resulting in an increase in the amount of the contract or reduction);
UR12.12.12.ail er "in the reporting period: changes in currency exchange rates (+, –)" indicates the fluctuations in currency exchange rates or revenue losses. This box line "LCY" completed only the original currency loans;
UR12.13.13.ail er ": the period of the loan servicing costs" indicates the period of the loan paid service costs (such as interest, commitment fees);
12.14.14. the columns ' debt to the end of the reporting period (8 + 9 + 10 + 11. + 12.) "data calculated as 8. the columns ' debt to the beginning of the reporting period", 9. the columns ' in the reporting period: paid part of the loan, "10." column in the reporting period: the loan repaid part of the "aisle" 11. During the reporting period: the other debt reduction/increase in you "and the 12" box in the reporting period: changes in currency exchange rates (+, –) ";
UR12.15.15.ail er "not paid part of the loan at the end of the reporting period" indicates the amount of the loan not received;
UR12.16.16.ail er "in the next period: the loan repayable" and 17 "in box during the next period: the loan servicing expenditure" in the next period (a month) for the loan principal and the payment of costs for the service. If the borrowing in the original currency is received, data conversion in local currency by the Bank of Latvia the official exchange rate on the last day of the reporting period;
12.17. If the loan was received in foreign currency, box 7 "loan amount" in box 8 "Displays on the start of the reporting period," the column "9. In the reporting period: paid part of the loan", column "10. During the reporting period: the loan repaid part", the box "13. During the reporting period: loan servicing expenditure", 14 "Display box at the end of the reporting period, 15." column "not paid part of the loan at the end of the reporting period, 16" box "in the next period: the loan repayable" and 17 "box during the next period : loan servicing expenditure "shall fill out both the currency and the base currency;
12.18.7. Ailes "loan amount" and "aisle Displays 14 to the end of the reference period for data conversion in lats out at Latvian banks official currency exchange rate on the last day of the reporting period;
12.19. certificate indicating the derivative financial instruments used for hedging financial risk debt portfolio, financial instruments and other financial instruments;
12.20. the end of the reporting period of the derivative financial instruments, having regard to the market prices of the period at the end of the day. Gains or losses arising from the revaluation of derivatives, appropriate records as profit or loss 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;
12.21. 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.
13. the authorities guarantee the review Description: 13.1. data review indicates, the current month;
13.2. the report shall also include the amount of credit loans to students;
UR13.3.2.ail er "lender" is guaranteed by the issuing a loan (credit institutions);
UR13.4.3.ail er "" specifies the guarantee laid down in the Treaty, the purpose of the loan;
UR13.5.4.ail er "borrower" indicates the name of the requested loan;
UR13.6.5.ail er "signing date" indicates the sign of the Treaty of guarantee NASA;
UR13.7.6.ail er "due" indicates the guaranteed loan repayment period in accordance with the contract of guarantee;
UR13.8.7.ail er "" indicates a common currency;

UR13.9.8.ail er "guarantee" indicates the amount of loans in the original currency. If the municipality does not vouch for the whole loan amount in box 8 only the amount for which the surety contract has been concluded. If the loan was issued in the original currency, conversion of dollars by the Bank of Latvia indicates the official exchange rate on the last day of the reporting period;
UR13.10.9.ail er "guaranteed loan volume" indicates the amount of the loan in accordance with the contract of guarantee;
UR13.11.10.ail º "the unpaid amount that has fallen due (at the beginning of the reporting period)" indicates the State‐guaranteed loan amount at the beginning of the reporting period. Data indicates the net amount disbursed, that is, we take the report to the principal amount of the loan principal repayments at the beginning of the reporting period. If the loan was issued in the original currency, conversion of dollars by the Bank of Latvia indicates the official exchange rate at the end of the previous reporting period. 10. the data are identical to the previous reporting period 14. the columns ' unpaid amount that has fallen due (at the end of the reference period) (10 + 11 + 12 + 13...) ";
UR13.12.11.ail er ": the guarantee period paid" indicates the guaranteed loan amount paid in the reporting period (month). If the borrowing in the original currency, issued by conversion in lats according to the indicate the loan taker;
UR13.13.12.ail er "in the reporting period: the guarantee of pay off" indicates the guaranteed loan repaid amount during the period (month). If the loan was issued in the original currency, conversion to LCY according to loan workers presented data;
UR13.14.13.ail er ": the period exchange difference (+, –)" indicates the fluctuations in currency exchange rates or revenue losses. This box must be completed only in the original currency of the loan;
UR13.15.14.ail º "the unpaid amount that has fallen due (at the end of the reference period) (10 + 11 + 12 + 13..) indicates the State‐guaranteed loan amount at the end of the reporting period, and is calculated as 10. the columns ' unpaid amount that has fallen due (at the beginning of the reporting period)," 11. "column in the reporting period: the guarantee paid", 12. the columns ' in the reporting period: the guarantee of pay off "and 13. the columns ': the period exchange difference (+ -the amount of data ";)
UR13.16.15.ail er "during the next period the guarantee to be repaid" in the next reporting period (month) loan repayable in the planned loans. If the guarantee is issued in the currency of the original data for conversion in local currency by the Bank of Latvia the official exchange rate on the last day of the reporting period;
13.17. If guaranteed borrowing in foreign currency, received in box 8 "guarantee", 9 column "guaranteed loan amount", box "10 outstanding amount which have not fallen due (at the beginning of the reporting period)," 11. "column in the reporting period: the guarantee paid", column "12. During the reporting period: the guarantee of the" pay off, box 13 ": the period exchange difference (+, –)" 14. column "the unpaid amount that has fallen due (at the end of the reporting period) and the column" 15 "during the next period the guarantee to be repaid" and fill in the currency and in LCY.
IV. mutual data reports 14. Review of the implementation of the general budget are the following relationships: 14.1 Title XII "funding (+ XIV XIII)" data is equal to the excess of revenue of the line "(+) or deficit (-) (I-VI)" data with the opposite sign;
14.2.VI section "according to functional categories and (VII + VIII)" data is equal to Title XI "total expenses, net lending (IX + X)";
14.3. Title VIII, "settlement (238 + 240 + 248.)" lines "14.320 dealings with municipal budgets (+ 244.242.246. +)" data is equal to Title IX "total expenditure (1. + 2.)" 3800. "local government budget transfers residence issue is damage", "municipal row 4800 budget transfers capital expenditure" and "local row 7800 budget transfers for investments" and "row of them 3860 municipal budget transfer in living expenses from the local to the national budget of the" General line "of those 4860. municipal budget transfers capital expenditure from the local pamatb of Jet Li for the national budget" and "row of them 7860 municipal budget transfers of investment from the municipal budget to the general budget of the State" in the margin;
14.4. Title VIII, "settlement (238 + 240 + 248.)" 14.340. "pay you for financial cohesion fund ' data is equal to Title IX" total expenditure (1. + 2.) " 3300. "grants to municipal budgets";
14.5. Title VII "expenditure according to functional categories (204-234.)" "local row 14.180 debt interest payment data are equal to total expenditure of title IX" (1. + 2.) " 2000. "on loans and credits".
15. The report on the budget of the special are the following relationships: 15.1. Title III expenditure on special "budget (92. + 98. +. +. + 104 110 116." data is equal to: 15.1.1. Title IV, "expenditure according to functional categories and (124.-158.)";
15.1.2. Section VII of the "total expenses, net lending (V + VI)";
15.2. Title IV, "expenditure according to functional categories and (92. + 98. +. +. + 104 110 116.)" "in a row Nor 14.320. Click to the municipal budget" data is the same with 3800. "municipal budget transfers stay fucking spending". "t.sk 4800. municipal budget transfers capital expenditure "and 7800." t.sk. the municipal budget for investment in "data transfer amount, and the line" from those 3860. municipal budget transfer in living expenses from the local to the national budget of the "General line" of those 4860. municipal budget transfers capital expenditure from the State budget to local authorities "and the General line" of those 7860. municipal budget transfers of investment from local governments to the General State budget "in the body of the difference;
15.3. Title IV, "expenditure according to functional categories and (92. + 98. +. +. + 104 110 116.)" 14.310. the line "by State authorities in General" and "settlement row 14.320 with municipal budgets" data amount is equal to title III, "through the special budget" row "municipal budget transfers" of data;
15.4. VIIIsadaļ "financing (1 + 2 + 3 + 4)" data are equal to the excess of revenue of the line "(+) or deficit (-) (I-VI)" data with the opposite sign;
15.5. Title I of "total revenue" data is equal to title II "income distribution by special budget".
16. The report on donations and gifts are the following relationships: 16.1. Title II of the "according to functional categories and (22-52)" data is equal to total expenditure "Miscellaneous, net lending (III + IV)";
16.2. Title II of the "according to functional categories and (22-52)" 14.320. "dealings with municipal budgets" data is the same with 3800. "municipal budget transfer in living expenses". "t.sk 4800. municipal budget transfers capital expenditure "and 7800." t.sk. the municipal budget for investment in "data transfer amount;
16.3. The part "financing (1 + 2 + 3 + 4)" data are equal to the excess of revenue of the line "(+) or deficit (-) (I-VII)" data with the opposite sign.
V. concluding questions 17. Reports submitted electronically by January 1, 2006.
18. Regulations shall enter into force by 1 July 2005.
Prime Minister a. Halloween Finance Minister o. Spurdziņš Editorial Note: regulations shall enter into force by 1 July 2005.
Annex 1-5 DOC 832 kb financial Minister o. Spurdziņš