Cabinet of Ministers Regulations No. 714 in Riga 2014 (November 25. No 65 11) functions of the audit authority procedures for ensuring the European Union's structural funds and the cohesion fund the 2014 – 2020 programming period Issued under the European Union's structural funds and the cohesion fund the 2014 – 2020 programming period management law article 20 paragraph 5 i. General questions 1. determines the order in which provides the functions of the audit authority of European Union structural funds and the Cohesion Fund (hereinafter referred to as the Foundation of the European Union). 2. the rules apply to the managing authority, certifying authority, responsible authority, liaison body for the horizontal coordination of the principles of responsible institutions (hereinafter referred to as the institutions), the audit authority and the beneficiary of the financing. The rules apply to other institutions, if they are delegated the responsibilities of the managing authority.
II. Audit authority 3. information to be submitted to the managing authority shall each year 2025:3.1 the European Union fund management and control system (hereinafter the system) the updating of the description for the period to 30 June and submission of audit institution to 31 October; 3.2. by 31 January, the audit authority shall submit declarations and annual summary for the previous year. 4. certification authority until the year 2024 annually audit institution: 4.1 to 5 July – accounting year list of approved expenses; 4.2. till December 31 – closing of accounts.
III. The audit strategy of the audit authority 5. prepares, updates and submitted to the European Commission in accordance with the audit strategy of the European Parliament and of the Council of 17 December 2013 Regulation (EU) No 1303/2013 laying down common provisions on the European regional development fund, the European Social Fund, the Cohesion Fund, the European agricultural fund for rural development and the European Fund for Maritime Affairs and fisheries and general provisions on the European regional development fund , The European Social Fund, the Cohesion Fund and the European Fund for Maritime Affairs and fisheries, and repealing Council Regulation (EC) No 1083/2006 (hereinafter Regulation No 1303/2013), paragraph 4 of article 127. 6. Audit authority within 10 working days of the audit strategy or escalation provides its insertion in the European Union Fund website (URwww.esfondi.lv).
IV. European Union fund management and control system audit to assess the system 7 in effectiveness, the audit authority in accordance with the audit strategy of the regulation make no 1303/2013 article 127. system audit referred to in paragraph 1 (hereinafter referred to as audits). 8. system performance audit assessed under the framework of the European Commission on March 3, 2014. the delegated Regulation (EU) no 480/2014, supplementing the European Parliament and Council Regulation (EU) No 1303/2013 laying down common provisions on the European regional development fund, the European Social Fund, the Cohesion Fund, the European agricultural fund for rural development and the European Fund for Maritime Affairs and fisheries and general provisions on the European regional development fund , The European Social Fund, the Cohesion Fund and the European Fund for Maritime Affairs and fisheries (hereinafter Regulation No 480/2014), the essential requirements referred to in annex IV and assessment categories. 9. The audit authority shall prepare an audit report and deficiencies of the draft plan, which includes recommendations and their implementation deadlines, the audit identified deficiencies, and send them to the audited body, the managing authority and the certifying authority, as well as the liaison body (if not audited institution, but the recommendations are possible financial impact) for the preparation of comments. 10. This provision of the audit authority as referred to in paragraph 9 of the recommendation of the time limit shall be determined taking into account the lack of impact on the system and the implementation of the priority recommendations. 11. in paragraph 9 of these regulations of that institution within 10 working days after this rule in paragraph 9 of this disclosure shall prepare and submit by electronic audit (audit authority when sent to official email address and message in the developer's email address) with the following information: 11.1. reasonable comments on the audit report and recommendations. Where possible, comments based documentary; 11.2. the action plan identified the audit and to the implementation of the recommendations, indicating the implementation of recommendations of the officials responsible. 12. If there are circumstances which objectively impossible this provision the information referred to in paragraph 11 for 10 working days, the deadline for the submission of information by agreement with the audit authority may extend to the preparation of information in addition to the required time. 13. paragraph 9 of these regulations, if the recommendations of possible financial impact a particular project, the liaison body shall inform the beneficiary about the lack of an established potential financial impact. If the beneficiary does not agree with the audit findings or conclusions, it has the rights in paragraph 11 of these rules within that period, inform the liaison body. 14. If the audit authority of the rule in paragraph 9 of the said institutions no comments have been received that rule 11 or 12 within the paragraph, then it is considered that the authorities recognize the audit report on reasonable and consistent. 15. the audit authority shall assess the provisions referred to in paragraph 9 of the comments of the institutions, their justification and the measures to be identified and to prepare recommendations for the implementation of the audit report and adds the remedial plan. 16. If the evaluation of the audit authority in accordance with the provisions of paragraph 11 of the information received, does not change the substance of the recommendations of the conciliation meeting to be held with the authorities, which did not agree to implement the recommendations. If the meeting is not designed to coordinate with the authorities of the recommendations, which the introduction and recommendation of the audit authority does not provide sufficient evidence to change the audit report's recommendations, the remedial plan recommendations identified as mismatched. 17. Audit report and remedial plan approved by the audit authority. The approved audit report and remedial plan audit authority sends the audited body, the managing authority, certifying authority, the cooperation body (if not audited institution, but the recommendations are possible financial impact), the responsible authority (if not the audited institution, but made the relevant audit authorities in the specific context of the objectives of the aid), as well as the European Commission. 18. the audit authority shall perform the audit results and remedial plan within 10 working days after their approval, enter the cohesion policy fund management information system in 2014-2020. 19. The institution specified in the regulations referred to in paragraph 17 of the plan deficiencies, is responsible for the lack of prevention measures included in the plan of implementation of the audit authority in accordance with the agreed deadline. 10 working days after the deadline for the implementation of the recommendation of the institution updated status of implementation of recommendations by entering justification cohesion policy funds management information system in 2014-2020. 20. If the cooperation Authority audit report and remedial plan approval to receive information on new objective facts, which were not and could not have known, approved the audit report, and after their evaluation, in coordination with the managing authority, adopt the content otherwise than in accordance with the expenditure not deducted, write-off or recovery of costs, the liaison body shall inform the audit authority. The audit authority shall provide the certification authority with views, as well as inform the liaison body and the leading authority on the validity of the decision taken, if the certification authority must decide on the inclusion of new expenditure approved in the list of expenditure according to the decision made by the liaison bodies. 21. the managing authority shall take this provision contained in paragraph 17 of the plan deficiencies included supervision of the implementation of the recommendations and suggestions, which have fallen during the previous quarter, the period of introduction to the 15th date of the following month confirmed the status of the implementation of the cohesion policy fund management information system in 2014-2020. For suggestions that the deadline for implementation is the current year, to confirm current information on 15 December. 22. If that is not achieved in 16 of the recommendations referred to in paragraph alignment or the institution does not comply with the provisions referred to in paragraph 19, the audit authority, the audit of agreed period the authority shall consider unmatched or not implemented in good time its impact to the system, and inform the Cabinet in accordance with European Union structural funds and the cohesion fund the 2014 – 2020 programming period management article 13 of the law of the second subparagraph of paragraph 6.
V. Activities of the audit

23. The audit authority in accordance with the audit strategy each year conduct audit activities and, if necessary, additional audit institution of cooperation and to the beneficiary according to Regulation No 480/2014 article 27 to ensure that activities in the framework of the certified expenditure and payment applications submitted by the European Commission in accordance with regulations No 1303/2013 article 131, eligible expenditure is included in the deal and made in accordance with the legislation. 24. The audit authority shall prepare a draft of the audit report of activities and the remedial plan, including recommendations and their implementation deadlines for action identified in the audit, and sends them to the audited body, the managing authority and the certifying authority comments. 25. The audit authority of the rules referred to in paragraph 24 of recommendation implementation period shall be determined in the light of the lack of impact on the system and the implementation of the priority recommendations. This provision of the audit authority as referred to in paragraph 24 of recommendation implementation period shall be determined no later than the 15th of the current year through December, when making recommendations, which have a direct impact on the rules referred to in point 4.2 the account lockout. 26. This provision in paragraph 24 of that institution within 10 working days after this provision in paragraph 24 of this disclosure, but not later than December 1 for the year to prepare and electronically submit the audit (audit authority when sent to official email address and message in the developer's email address): 26.1. reasonable comments on the activities of the audit report and recommendations. Where possible, comments based documentary; 26.2. the plan of action identified in the audit and to the implementation of the recommendations, indicating the implementation of recommendations of the officials responsible. 27. If there are circumstances which objectively impossible that rule the information referred to in paragraph 26 to submit 10 working days, the deadline for the submission of information by agreement with the audit authority may extend to the preparation of information in addition to the required time. 28. paragraph 24 of these rules If the recommendations of possible financial impact a particular project, the liaison body shall inform the beneficiary about the lack of an established potential financial impact. If the beneficiary does not agree with the audit findings or conclusions, it is right that the rule in paragraph 26, within that period, inform the liaison body. 29. If the audit authority of this provision 24. institutions referred to in paragraph 1, no comments have been received on 26 or 27 of these rules the time limit referred to in paragraph, then considered that the authorities recognize the transaction audit report on reasonable and consistent. 30. the audit authority shall consider the provisions of paragraph 24 of the institution referred to in the comments, and the reasonableness of the measures to be identified and recommendations for the implementation of the activities of the audit report shall be prepared and adds the remedial plan. 31. If the evaluation of the audit authority in accordance with the provisions of paragraph 26 of the information received, does not change the substance of the recommendations of the conciliation meeting to be held with the authorities, which did not agree to implement the recommendations. If the meeting is not designed to coordinate with the authorities of the recommendations, which the introduction and recommendation of the audit authority does not provide sufficient evidence to change the recommendations, operational deficiencies of the audit report recommendations in the plan indicates how mismatched. 32. the report of the audit activities and the lack of prevention plans approved by the head of the audit authority no later than 15 December of the current year. The approved transaction audit report and remedial plan audit authority sends the audited body, the managing authority, certifying authority, the responsible authority (if not the audited institution, but was concerned the audit authority of the specific purpose of the aid), as well as the European Commission (on request). 33. the audit authority of the audit results and remedial plan within 10 working days after their approval, enter the cohesion policy fund management information system in 2014-2020. 34. The institution specified in the regulations referred to in paragraph 32 of the deficiencies in the plan, is responsible for the lack of prevention measures included in the plan of implementation of the audit authority in accordance with the agreed deadline. 10 working days after the deadline for the implementation of the recommendation of the institution updated status of implementation of recommendations by entering justification cohesion policy funds management information system in 2014-2020. 35. If the cooperation body of the audit report and remedial plan approval to receive information on new objective facts, which were not known and could not be when approving audit report, and after their evaluation, in coordination with the managing authority, adopt the content otherwise than in accordance with the expenditure not deducted, write-off or recovery of costs, the liaison body shall inform the audit authority. The audit authority shall provide the certification authority with views, as well as inform the liaison body and the leading authority on the validity of the decision taken, if the certification authority must decide on the inclusion of new expenditure approved in the list of expenditure according to the decision made by the liaison bodies. 36. the managing authority shall take this provision in paragraph 32 that deficiencies in the plan included monitoring of implementation of the recommendations and suggestions, which have fallen during the previous quarter, the period of introduction to the 15th date of the following month confirmed the status of the implementation of the cohesion policy fund management information system in 2014-2020. For suggestions that the deadline for implementation is the current year, to confirm current information on 15 December. 37. If these rules are not reached 31 recommendations referred to in paragraph alignment or the institution does not comply with the provisions referred to in paragraph 34 with the audit authority, the audit of agreed period the authority shall consider unmatched or not implemented in good time its impact to the system, and inform the Cabinet in accordance with European Union structural funds and the cohesion fund the 2014 – 2020 programming period management article 13 of the law of the second subparagraph of paragraph 6.
Vi. Audit of accounts 38. Audit authority in accordance with the audit strategy of the European Commission to prepare a certification authority to be the account closing (prepared in accordance with Regulation (EC) No 1303/2013 article 137 (1) of the regulation) and the managing authorities the management Declaration (hereinafter reports) audit, according to Regulation No 480/29 2014 article make sure that reports the information is complete, accurate and true, including, or statements are appropriate to reflect these rules 17 and 32. deficiencies referred to in the plan of implementation of the recommendations that have a financial impact. 39. the audit authority shall each year up to 15 January, inform the managing authority and the certifying authority for the review of the audit results.
VII. Findings and annual control report 40. Audit authority up to 2025 to prepare every year and up to 15 February the European Commission audit institutions approved by the supervisor: 24.9. annual control report setting out the audits carried out during the period of the audit, operational audit and report the results of the audit and report on the deficiencies in the system; 40.2. the opinion about the effectiveness of the functioning of the system established, the European Commission declared expenditure incidence and compliance with laws and regulations, reports (including the management Declaration) the veracity of the information provided and impartiality. The opinion shall be issued on the basis of: this provision 24.9 40.2.1.. the report referred to; 40.2.2. the audit authority of the information available. 41. The rules referred to in paragraph 40 of document projects audit authority each year up to January 15, send the information to the managing authority and certifying authority. 42. The audit authority within 10 working days of the annual control report and opinion was sent to the European Commission supports the insertion of European Union funds website (URwww.esfondi.lv). The Prime Minister is the Rapidity of the Newsletters Finance Minister John a Rare