Cabinet of Ministers Regulations No. 501 in Riga on 24 July 2012 (pr. No 41 18) order in which provides the functions of the audit authority of European Union structural and cohesion funds are issued under the European Union's structural funds and the cohesion fund management law, article 18 (4) i. General questions 1. determines the order in which provides the functions of the audit authority of European Union funds. 2. the functions of the audit authority pursuant to the Council of 11 July 2006, Regulation (EC) No 1083/2006 laying down general provisions on the European regional development fund, the European Social Fund and the Cohesion Fund and repealing Regulation (EC) No 1260/1999, and the Commission of 8 December 2006, Regulation (EC) no 1828/2006 laying down provisions for the implementation of Council Regulation (EC) No 1083/2006 laying down general provisions on the European regional development fund , The European Social Fund and the Cohesion Fund, and the European Parliament and Council Regulation (EC) No 1080/2006 on the European regional development fund. 3. the rules apply to the managing authority, payment authority, certifying authority, responsible authority, liaison body, the procurement monitoring Bureau (hereinafter referred to as the institutions), the audit authority and the European Union's structural funds and the Cohesion Fund (hereinafter referred to as EU funds) the beneficiary of the financing. 4. The Ministry of Finance shall perform the functions of the audit authority: 4.1 prepare the joint audit strategy and ensure its updating; 4.2. Eu funds management and control system audit; 4.3. perform the expenditure certified by the certifying authority to audit; 4.4. preparing the annual control report and opinion on the EU funds management and control system adequacy, effectiveness and expenditure certified by the certifying authority and relevance relevance of the laws; 4.5. assessed the validity of the final payment application and prepare the final control report and the final Declaration; 4.6. the development of the law relating to the functions of the audit authority. 5. the period within the meaning of these terms are from the previous July 1 to June 30 of the current year. 6. in accordance with the laws of the European Union's structural funds and the cohesion fund management information system, and the procedure for the use of the audit authority and audit results the audit input, updates and store the European Union structural funds and the cohesion fund management information system. 7. Institutions and beneficiaries of EU funds provides audit authority unrestricted access to all types of documents, records and other information related to EU funds project implementation and management, and audit authority is required for the execution of the function. 8. If the audit authority finds significant shortcomings or irregularities in the administration of EU funds or controls, the audit authority shall inform: 8.1. Managing Authority leader on the need to evaluate them and make decisions regarding the management of EU funds; 8.2. the Manager of the certification authority on the need to evaluate them and make decisions with respect to the certification of expenditure; 8.3. The European anti-fraud Office, if any discrepancies found by the Commission on 8 December 2006, Regulation (EC) no 1828/2006 laying down provisions for the implementation of Council Regulation (EC) No 1083/2006 laying down general provisions on the European regional development fund, the European Social Fund and the Cohesion Fund, and the European Parliament and Council Regulation (EC) No 1080/2006 on the European regional development fund conditions and which, the managing authority has not yet announced the said Bureau. II. Audit authority information to be submitted to the managing authority 9 2015 every year: 9.1 on the basis of the authority and the audit authority of the information submitted for EU fund management and control system, provides EU funds management and control system and the updating of the description of the submission of audit institution to 31 October; 9.2. up to December 23, provide confirmation of the audit authority and credibility of the information and information about the essential changes of the EU funds management and control system that have occurred in the period since the last EU funds management and control systems describes the escalation. 10. certification authority by 2015 annually audit institution: 10.1 to 15 January-list of approved expenditure for the period from 1 July of the previous year to 31 December, and proof of the accuracy of the data; 10.2. to 15 July-list of approved expenditure for the period from 1 January of the current year to June 30, and proof of the correctness of the data. III. Joint audit strategy 11. single audit strategy is a document that is drawn up by the audit authority for the period from 2007 to 2015 and specifying the objectives, scope and methodology the audit authority for the implementation of EU funds in the 2007-2013 programming period. 12. the audit authority of the leader by 2015 each year up to 30 June approves the audit authorities an updated joint audit strategy. Joint audit strategy articulates the basis: 12.1. changes in EU funds management and control system description; 12.2. the audit authority of the planned EU funds management and control systems audits and audits of certified expenditure; 12.3. for information on EU funds management and control system audit and certification bodies approved the results of the audit of expenditure; 12.4. required changes applied methodology of the audit authority and the EU fund management and risk control system. 13. the changes in the single audit strategy of the audit authority shall notify the European Commission annual control report for the current year. 14. The audit authority within 10 working days, updated single audit strategy approved placing the EU Fund website (URwww.esfondi.lv). IV. Eu funds management and control system of the audit 15. To assess the EU funds management and control systems, the audit authority in accordance with the single audit strategy make this rule 4.2. referred to in the management and control systems according to the provisions of the audit, 16, 17, 18 and 19 the essential requirements referred to in point. 16. the audit authority shall ensure that the managing body, the responsible body and authorities of cooperation the following requirements are met: 16.1. clearly defined and separate function, as well as between institutions; 16.2. developed a procedure, which is used for selecting the operations financed; 16.3. a clear and adequate information and guidelines of EU funds beneficiaries; 16.4. developed a procedure that uses project management supervision; 16.5. the clear and traceable documentation evidence for EU fund management; 16.6. the safe information system accounting for the funding, monitoring and reporting; 10.4. the authorities discovered systemic deficiencies and repair procedures being. 17. the audit authority shall verify that the certification authority the following requirements are met: 17.1. clearly defined and separate function, as well as between institutions; 17.2. clear and traceable documentation and information system for evidence of approved expense tracking; 17.3. developed a procedure, which is used for the certification of expenditure; 17.4. developed a procedure, which is used improperly accounting for payments and recovery. 18. the audit authority shall ensure that the paying authority is satisfied the following requirements: 18.1. clearly defined and separate function, as well as between institutions; 18.2. clear and traceable documentation and information system for evidence of payment. 19. the audit authority shall check whether the procurement monitoring Bureau in compliance with the following requirements: 19.1. clearly defined and separate the functions of the procurement monitoring Bureau; 19.2. developed a procedure that is used for the acquisition of documentation and procurement processes; 19.3. a clear and traceable documentation evidence for EU fund management. 20. the EU funds management and control systems adequacy and effectiveness be evaluated according to the following scoring categories: 20.1.  category 1 – works well: the system is effective, the deficiencies are not found or are found to have minor flaws that do not affect EU funds management and control system; 20.2. category 2 – works, but requires separate developments: some shortcomings were detected, which is a medium impact on the EU funds management and control system. The audit authority has made recommendations to improve the system, and the authority has developed the action plan for the implementation of the recommendation; 20.3. category 3 – works partially, requires significant developments: the identified shortcomings that have a significant impact on EU funds management and control system. Flaws are systemic and can lead to inconsistencies. The audit authority has provided recommendations to improve the system, and the authority has developed the action plan for the implementation of the recommendation; 20.4.4. category-not working: important deficiencies that result in EU funds management and control system functions poorly or not at all. Flaws are systemic and can lead to inconsistencies. The audit authority is provided recommendations to improve the system, and the authority has developed the action plan for the implementation of the recommendation. 21. the audit authority shall draw up an EU fund management and control system of the audit report and recommendations, setting deadlines for the implementation of the EU funds management and control system of the audit identified, and sent them auditētaj institutions, as well as for the preparation of comments to the managing authority and the certifying authority, for information. 22. The audit authority of the rules referred to in paragraph 21, the deadlines for implementation of the recommendation shall be based on the impact of lack of EU funds management and control system and the implementation of the priority recommendations. 23. Institution within 10 working days after this provision paragraph 21 of receipt of the information referred to prepare and electronically submit the audit (audit authority official email address and message in the developer's email address): 23.1. reasonable comments on EU funds management and control system of the audit report and recommendations. Where possible, the comments based on documents; 23.2. the action plan for EU funds management and control system audit identified the prevention and the implementation of the recommendations, indicating the implementation of recommendations of the officials responsible. 24. the EU funds management and control system of the audit report shall be deemed agreed if the audit authority of the institutions has not received the comments of these provisions within the period referred to in paragraph 23. 25. the audit authority shall assess the institutions ' comments, and the validity of the measures and recommendations for the correction of deficiencies, prepare for the implementation of the EU funds management and control system of the audit report and adds the remedial plan. 26. If the audit authority, in considering this provision of the information referred to in paragraph 23, does not change the substance of the recommendations of the conciliation meeting to be held. If the meeting is not reached consensus and the audit authority does not provide sufficient evidence to change your views, the EU funds management and control system of the audit report and the absence of prevention plan recommendations identified as mismatched. 27. The audit authority in accordance with the provisions of section 8.1 and 8.2 shall inform the certification authority and a leading authority on non-harmonized recommendations. 28. the EU funds management and control system of the audit report and remedial plan approved by the audit authority. Approved EU funds management and control system of the audit report and remedial plan audit authority sends the auditētaj bodies and the European Commission, the managing authority and the certifying authority, for information. 29. the institution responsible for the lack of prevention measures included in the plan of implementation of the relevant audit authorities in the stipulated time limit and 10 business days after the relevant recommendation of the deadline shall inform the audit authority, submitting documentary proof. 30. The audit authority shall monitor the EU funds management and control system of the audit recommendations provided. 10 working days after this provision in paragraph 29 of this disclosure, the audit authority shall consider it, if necessary, request additional information, and decide whether it is necessary to make the implementation of audit recommendations. Your assessment of the implementation of the recommendations of the audit authority within five working days of the entry of the European Union's structural funds and the cohesion fund management information system. 31. If the institutions do not respect these rules, the time limit referred to in paragraph 29, the audit authority shall consider the recommendation not implemented timely impact on the EU funds management and control systems and, if necessary, make this provision 8.1 and 8.2 above. V. expenditure certified by the certifying authority audit 32. Audit authority under the joint audit strategy make the expenditure certified by the certifying authority (hereinafter referred to as the certified expenditure) audit and, if necessary, additional audit responsible body or authority and to the beneficiaries of EU funds, to ensure that the operational programme, expenditure certified and sent to the European Commission in the statements of expenditure eligible expenditure is included in the deal and made in accordance with the legislation. 33. The audit authority shall prepare a certified expense audit report and recommendations, setting deadlines for the implementation of the certified expenditure identified in the audit, and sends them to revidētaj institutions for the preparation of comments. The documents referred to in this paragraph shall send information to the managing authority, certifying authority and the responsible authority, if it is not audited and the audit is carried out by the relevant responsible authorities under the EU fund activity and apakšaktivitāš. 34. The audit authority of the rules referred to in paragraph 33 the deadlines for implementation of the recommendation shall be based on the impact of lack of EU funds management and control system and the implementation of the priority recommendations. 35. the institution within 10 working days of this provision in paragraph 33 the receipt of that information to prepare and electronically submit the audit (audit authority official email address and message in the developer's email address): 21.8. justified comments about the certified expenditure audit report and recommendations. Where possible, the comments based on documents; 35.2. measures certified expenditure identified in the audit and the implementation of the recommendations, indicating the implementation of recommendations of the officials responsible. 36. The certified expenditure the audit report shall be deemed agreed if the audit authority of the institutions has not received the comments of these provisions within the period referred to in paragraph 35. 37. the audit authority shall assess the institutions comments, their justification and the measures to be identified and to prepare recommendations for the implementation of the certified expenditure the audit report and adds the remedial plan. 38. If the audit authority, in considering this provision of the information referred to in paragraph 35, does not change the substance of the recommendations of the conciliation meeting to be held. If the meeting is not reached consensus and the audit authority does not provide sufficient evidence to change your views, the certified expenditure audit report deficiencies to the plan recommendations identified as mismatched. 39. The audit authority in accordance with the provisions of section 8.1 and 8.2 shall inform the certification authority and a leading authority on non-harmonized recommendations. 40. The certified audit of expenditure and the lack of prevention plans approved by the head of the audit authority. Approved certified expenditure audit report and remedial plan audit authority sends the revidētaj institutions. The documents referred to in this paragraph shall send information to the managing authority, certifying authority, responsible authority, if it is not audited and the audit is carried out by the relevant responsible authorities under the EU fund activity and apakšaktivitāš, as well as, upon request, forward to the European Commission. 41. the institution responsible for the lack of prevention measures included in the plan of implementation of the relevant audit authorities in the stipulated time limit and 10 business days after the relevant recommendation of the deadline shall inform the audit authority, submitting documentary proof. 42. The audit authority shall monitor the certified expenditure audits implementation of recommendations provided. 10 working days after this rule 41 of receipt of the information referred to in the audit authority shall consider it, if necessary, request additional information, and decide whether it is necessary to make the implementation of audit recommendations. Your assessment of the implementation of the recommendations of the audit authority within five working days of the entry of the European Union's structural funds and the cohesion fund management information system. 43. If the institutions do not respect these rules, the time limit referred to in paragraph 41, the audit authority shall consider the recommendation not implemented timely impact on the EU funds management and control systems and, if necessary, make this provision 8.1 and 8.2 above. Vi. Annual control report 44. Audit authority up to the year 2015 and every year up to December 31, the European Commission approved by the supervisor of the audit authority: 44.1. annual control report setting out the period of audit of EU funds management and control system of the audit and the audit of expenditure certified results and report on the deficiencies of the EU funds management and control system; 44.2. opinion on EU funds set up management and control systems in the operational efficiency and the European Commission declared expenditure incidence and compliance with the laws and regulations of the audit period. The opinion shall be issued on the basis of: this rule 44.1.44.2.1. the report referred to in subparagraph a; 44.2.2. the audit authority of the information; 44.2.3. This provision 9.2, 10.1 and 10.2. representations referred to.  45. The audit authority within 10 working days of the annual control report and opinion was sent to the European Commission supports the insertion of EU Fund website (URwww.esfondi.lv). VII. final control report and the closure declaration 46. to prepare a closing statement, the audit authority shall assess the final payment application the validity and relevance of the business and compliance with laws and regulations, subject to the final declaration. The final declaration is added in the final control report. 47. The audit authority to 2017 January 31, prepared and up to 31 March 2017 to send the European Commission audit institutions approved by the supervisor of final control report and the closure declaration. 48. The audit authority within 10 working days of the final inspection report and final declaration sent to the European Commission ensure EU funds into the Web site (URwww.esfondi.lv). VIII. Closing question 49. Be declared unenforceable in the Cabinet of 21 December 2010 regulations No 1153 "order in which provides the functions of the audit authority of European Union structural and cohesion funds" (Latvian journal 2010, 206. no). Prime Minister-Minister of prosperity I. Viņķel financial Minister a. Wolf