Cabinet of Ministers Regulations No. 502, Riga, July 24, 2012 (pr. No 41 19) order in which provides the functions of the audit authority of the European economic area and the Norwegian financial instruments financial instruments in 2009-2014 period, the management Issued under the European economic area and the Norwegian financial instruments financial instruments in 2009-2014 period, the management of the law article 15 (4) i. General questions 1. determines the order in which provides the functions of the audit authority of the European economic area and the Norwegian financial instruments financial instruments (hereinafter – financial instruments). 2. the rules apply to the managing authority, certifying authority, the program manager, the program partners, the Agency, the procurement monitoring Bureau (hereinafter referred to as the institutions), audit authority and project or advance beneficiary of co-financing of the project (hereinafter referred to as the co-financing by the beneficiary). 3. the reference period within the meaning of these rules from the previous July 1 to June 30 of the current year. 4. Institutions and beneficiaries of co-financing provides the audit authority unrestricted access to all types of documents, records and other information relating to financial instruments, programmes, projects or predetermined project. II. The audit strategy and audit plan 5. Audit strategy is a document that is drawn up by the audit authority for the period from 2013 to 2017 and specifying the objectives, scope and methodology the audit authority for the implementation of the financial instrument for the 2009-2014 period, as well as the indicative plan of audits to ensure that audits are spread evenly throughout the period. 6. The audit authority shall prepare a single audit strategy for both financial instruments, the head of the audit authority, and submit to the Office of the financial instruments (hereinafter the Office) within nine months after the approval of the entire program. The audit authority within 10 working days of the dispatch of joint audit strategy for the Office for its financial instruments into Web sites (www.eeagrants.lv and URwww.norwaygrants.lv), as appropriate to the information. 7. the head of the audit authority to 2017 for each year up to January 31, approve the annual audit plan, including the next planned during the period of the financial instrument and the management and control systems and audit project or project audits previously established (hereinafter referred to as the audit). 8. The audit authority within 10 working days of the annual audit plan is submitted for approval to the managing body for inclusion in the strategic review.
III. information to be submitted by the audit authority 9. Managing Authority from 2013 to 2017 for each year up to august 31, provides the financial instrument for the management and control systems for the updating of the description of the previous accounting period and the submission of the updated description of the audit authority. 10. the Programme Manager: 10.1 provides program management and control system for the preparation and submission of a description of the audit authority no later than one month after the first interim review of Finance Office; 10.2. as from 2013 to 2017 for each year up to august 31, provides program management and control system for the updating of the description of the previous accounting period and the submission of the updated description of the audit authority. IV. Financial instruments and programmes to the management and control systems for conformity assessment 11. to verify that the financial instruments or the program management and control system in compliance with the European economic area financial instruments and financial instruments in Norway 2009-2014 period, the management of the law article 1 point 5 "c" and "d" referred to in the rules, the audit authority shall: 11.1. financial instrument for the management and control systems of conformity assessment bodies, three months after leading authorities prepared a financial instrument for the management and control systems for the submission of audit description; 11.2. the management and control systems of conformity assessment programs the operator's authority, authority and agency partner, four months after the program prepared by the operator's command and control system description the audit authority of the submission. 12. The audit authority shall prepare a financial instrument or the program management and control system of conformity assessment (conformity assessment) report and identified prevention plan indicating the recommendations and forward them to institutions for the preparation of comments. 13. the institution within 10 working days of this paragraph 12 of the rules of receipt of the information referred to prepare and electronically submit the audit authority (the Ministry of finance, official e-mail address and message in the developer's email address): 13.1. comments on the conformity assessment report and remedial plan, the documentary basis of the audit authority or access to documentary evidence; 13.2. information on measures for the implementation of the recommendations, and the officials responsible for implementing the recommendation. 14. the conformity assessment report is considered to be consistent if the audit authority of the institutions has not received the comments of these provisions within the period referred to in paragraph 13. 15. The audit authority within 10 working days after this paragraph 13 of the rules of receipt of the information referred to in the evaluated institution comments, their justification and the measures taken for the implementation of the recommendation and, if necessary, clarify the conformity assessment report and remedial plan, and prepare a report on the proof of the financial instruments or the program management and control system. These documents approved by the head of the audit authority. 16. The audit authority shall send to the managing authority for submission to the Office the following documents (copies to the authorities): 16.1. conformity assessment report is approved, the gap in the proof of the plan and the report on the financial instrument for the management and control systems in compliance with – not later than three months after the financial instrument for the management and control systems for the submission of audit description; 16.2. the conformity assessment report is approved, the lack of prevention plans, the message of the program management and control system and the operator's compliance with the submitted application the management and control system description – not later than five months after the first interim report of the financial Office. 17. the institution responsible for deficiencies in the implementation of the measures included in the plan according to the deadline set in the plan and 10 business days after the relevant recommendation of the deadline shall inform the audit authority, the documentary basis or providing audit authority access to documentary evidence. 18. The audit authority shall monitor the conformity assessment of the implementation of recommendations, the evaluation of this provision of the information referred to in paragraph 17, on the implementation of recommendations or, if necessary, make a follow-up of the implementation of the recommendations, and the information on deficiencies in the approved plan included in the annual audit report. V. audits 19. Audit authority in accordance with the audit strategy and audit plan for the year up to the year 2017. out: 19.1. financial instrument for the management and control system of the audit and in at least one of the program's management and control system of the audit for each programme under the European economic area financial instruments and financial instruments in Norway 2009-2014 period, the management of the law article 1 point 5 "c" and "d" in the provisions referred to in the requirements of financial instruments for the management and control systems to evaluate a financial instrument and in the management and control system performance; 19.2. the project or advance audit programme of the project managers in the institution, the institution and agency partners at the project or advance requested co-financing of the project to ensure that the expenditure declared is applicable. 20. Financial instruments or programs of 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 the financial instruments or the program management and control system; 20.2. category 2 – works, but requires separate developments: some shortcomings were detected, which is a medium impact on the financial instruments or the program management and control system. The audit authority has provided recommendations to improve the system, and the body 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 material effect on the financial instruments or the program management and control system which can lead to inconsistencies. The audit authority has provided recommendations to improve the system, and the body has developed the action plan for the implementation of the recommendation; 20.4.4. category-not working: found in many different systemic deficiencies, or which have a significant impact on the financial instruments or the program management and control system which can lead to inconsistencies. The audit authority has provided recommendations to improve the system, and the body has developed the action plan for the implementation of the recommendation. 21. The audit authority within 10 working days after the rules referred to in point 19 of Audit prepares the audit report and identified the prevention plan indicating the recommendations and their implementation deadlines. Approved a draft report and remedial plan audit authority sends the revidētaj bodies for the preparation of comments. 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 the lack of a financial instrument or the program 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 authority (the Ministry of finance, official e-mail address and message in the developer's email address): 23.1. comments on the draft of the audit report and remedial plan, the documentary basis of the audit authority or access to documentary evidence; 23.2. information on measures for the implementation of the recommendations and the Executive. 24. draft audit report is considered to be consistent 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 within 10 working days after this provision in paragraph 23 of this disclosure assessed institution comments, their justification and the measures taken for the implementation of the recommendation and, if necessary, specify the audit report and remedial plan. 26. If the audit authority, in considering this provision of the information referred to in paragraph 24, does not change the substance of the recommendations is coordination meeting between the authority and the institutions responsible for the implementation of recommendations. 27. If, taking into account the recommendations of the priority and the nature and extent of the opposition, there is no need to agree on-the-spot verification, audit authority may organise a project audit report harmonisation of these provisions again 21, 22, 23, 24 and 25 above. 28. If this provision in paragraph 26 or 27 in that order is reached consensus and the audit authority does not provide sufficient evidence to change your views, the deficiencies of the audit report recommendations in the plan indicates how mismatched. 29. the audit report and remedial plan approved by the audit authority. The approved audit report and remedial plan audit authority sends the revidētaj institutions, as well as the managing authority and the certifying authority, for information. 30. 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, the documentary basis or providing audit authority access to documentary evidence. 31. The audit authority shall monitor the implementation of the recommendations provided in the audit, in assessing this rule the information referred to in paragraph 30 of the implementation of recommendations or, if necessary, make a follow-up of the implementation of the recommendations and inform the managing authority and the certifying authority for the implementation of the recommendations. Vi. Annual audit report 32. Audit authority up to the year 2017. prepare each year and to December 31, shall be sent to the Office of the head of the audit authority approved: 32.1. the annual audit report. It sets out the period and financial instruments in the management and control systems audits and audits of the project results and report on the deficiencies in the financial instruments and programmes in management and control systems; 32.2. the opinion on financial instruments and established program management and control frameworks effectiveness, the Office submitted to the interim financial statements and expenditure declared and the legality and regularity of the reference period. The opinion shall be based on: 32.1 these terms 32.2.1.. the report referred to; 32.2.2.9 and 10 of these regulations the information referred to in paragraph. 33. rules 32. Sending the above report and the opinion of the Office, the copy sent to the managing authority and certifying authority. VII. final audit report and a final declaration 34. To prepare the final Declaration, the audit authority shall assess the validity of the final payment application and the legality and regularity of the transactions covered by the final statement of the program. The final edition of the Declaration shall be accompanied by the final audit report. 35. The audit authority to 2017 31 December shall be sent to the Office of the head of the audit authority approved a final audit report and a final Declaration, it copies to the managing authority and certifying authority. Prime Minister-Minister of prosperity I. Viņķel financial Minister a. Wolf