Cabinet of Ministers Regulations No. 326 in Riga 8 may 2012 (pr. No 25) provisions on internal control system of direct administrative bodies Issued in accordance with the law of public administration facilities article 17 of sixth 1. establish internal control systems and their requirements, procedures for monitoring and improvement of direct regulatory authority (hereinafter the authority). 2. Internal control system operation requirements are: 2.1. efficient, effective and economical operation of the authority, within its competence, objectives, tasks and available resources; 2.2. the Authority's activities in the public interest, ensuring good governance; 2.3. the authority according to legislation specific competence; 2.4. the alleged corruption and conflict of interest in creating risk prevention; 2.5. effects and wastage of financial resources, inefficient and wasteful use of prevention; 2.6. the timely identification of errors and troubleshooting and improvements required; 2.7. timely reliable financial or management information acquisition and protection against unauthorised disclosure of information. 3. To ensure that the essential requirements referred to in paragraph 2, the execution of the internal control system, monitoring and improvement is implemented, provide the necessary risk management, surveillance, control and management measures. 4. the internal control system consists of the following interrelated components: 4.1. authorities planning activity; 4.2. control environment; 4.3 risk identification, analysis and evaluation; 4.4. the implementation of control measures; 4.5. information and communication; 4.6. monitoring. 5. the institutions operations planning: 5.1 set the goal and values of the authority; 5.2. the approved institution management documents; 5.3. in the definately achievable results; 5.4. officers and employees (hereinafter employees) definitely according to the objectives and tasks of the institutions of the guidance document. 6. the establishment of the control environment: 6.1. authorities set out objectives and operations to the appropriate bodies of the authority; 6.2. the Department approved the rules of procedure and job descriptions of employees (these documents are regularly reviewed and updated, if necessary); 6.3. the Authority's internal regulations a certain logical, transparent and easily controllable action and responsibility delegation, ensuring the efficiency of decision-making; 6.4. the approved authorities and implemented staff management policy, which provides adequate personnel for the attainment of the objectives of the authority; 6.5. the approved internal rules; 6.6 authorities approved the ethical requirements that are binding for the management and employees and determine their behavior and decision making. 7. Risk (the likelihood that an event will have a negative impact on the achievement of the objectives of the authority) detection, analysis, and evaluation: 7.1 the conscious internal and external risks that may hinder the achievement of the objectives of the institution; 7.2. assessment of the risk of the emergence of probability (risk value) and impact on target; 7.3. the authorities identified acceptable levels of risk, broken down from the essential to the minor. 8. the implementation of control measures: 8.1. and implemented specific delegation, the Board's decision, the harmonisation of examination and approval procedures; 8.2. ensure the material and financial resources; 8.3. fixed and implemented the obligation (responsibility) of separation, of corruption and the prevention of conflict of interest procedures; 5.2. create a system (order) to report on the results achieved under the management of the institution documents; 8.5. conducted regular employee performance evaluation; 8.6. identify and regularly review the Authority's key processes and areas that require action at the same uniform, and set rules for their implementation; 8.7. implemented risk management measures to reduce the risks of major institutions and ensure the achievement of the objective of the authority; 5.5. develop and implement procedures to ensure that the accounting records and other information is true, comparable, timely, relevant, understandable and complete; 8.9. made in other control measures, to ensure the financial and other resources for effective and efficient use, observing the principles of good governance. 9. information and communication: 9.1 authority staff are aware of the objectives of the authority, the Authority's management documents, internal laws and ethical principles; 9.2. internal information and communication system provides all levels of managers and employees the necessary information to be able to carry out their tasks effectively and to achieve the objectives of the institution; 9.3. If necessary, the procedures for providing information to the public and to ensure the participation of members of the public; 9.4. create a document and storage system to ensure adequate authority, current, accurate, and accessible information; 9.5. the developed information system security policies, and employees are acquainted with it. 10. monitoring the internal control system is implemented as: 10.1 the internal audit carried out periodic internal controls; 10.2. operation of regular checks; 10.3. information systems are incorporated into ongoing monitoring; 10.4. the Authority's activity report or scorecard analysis that identifies internal control deficiencies and failures; 10.5. the institutions and the supervisory function of the environment efficiency self assessment; 10.6. the internal and external auditing of the results of the assessment; 10.7. the internal audit unit's quality assessment, if the institution has created such a Department. 11. the head of the authority is responsible for the internal control system, monitoring and improvement, providing ongoing, economical, efficient and effective institution under public administration facilities statutory public administration principles and regulatory requirements. 12. the Authority's leader, deciding on the internal control system and improvement: 12.1.  avoid formal, interference, as well as the requirements for the implementation of which required expenditure exceeds the financial benefits and other benefits from them; 12.2. According to the specificities of the sector can identify other internal control system the apt. 13. Authority Manager provides regular internal control system monitoring according to the provisions of paragraph 10 of these measures and prevent the monitoring process established. 14. Institutions that are subordinated to the Ministry, in its activities the Ministry concerned may be used in the internal regulations. Pārresor coordination of its activities, the Centre may use other authority's internal regulations, on the basis of mutual agreement. 15. the rules shall enter into force on July 1, 2012. Prime Minister v. dombrovsky Finance Ministers location: Minister of welfare Viņķel of I.