Cabinet of Ministers Regulations No. 657 in Riga on 23 august 2011 (pr. No 49 8) amendments to the Cabinet of Ministers of 17 august 2010 rules no 777 "annual report" agenda, Issued in accordance with the law on budget and financial management 30. the first paragraph of article 1 do cabinet 17 august 2010 the arrangements no 777 "annual report procedures" (Latvian journal 2010, nr. 131) as follows: 1. to supplement paragraph 2, after the word "balance" with the words "(hereinafter referred to as the financial balance)";
1.2. deleting subparagraph 4.5.16.;
1.3. make 4.5.17. and paragraph 4.5.18. by the following: "4.5.17. form 3-1" overview of the number of posts and expenditure plans of the consideration of the implementation of the approved institutions "(annex 21);
4.5.18. form 3-3 "review of posts and the number of students plan and expenses reimbursement of the implementation of the approved boarding school, boarding school, sanatorium type in special boarding school and social adjustment education" (annex 22). ";
1.4. Express 29.3. subparagraph by the following: "3. the summary and consolidation items set out the amount of data in the report.";
1.5. to complement the chapter IV with a 21.8-point as follows: "the authority carrying out the consolidation 21.8, subordinated institutions ensure the verification of compliance with the requirements under this provision.";
1.6. to complement the title of chapter V, after the word "submission" by the words "and sharing";
1.7. the express section 38.2. by the following: "overview of the volume of 38.2. who shall in addition report laid down in these provisions;"
1.8. make 40 as follows: "40. Annual report prepared and submitted electronically – upload information system" in the State budget and local budget report "(hereinafter referred to as the e-statements) and the signature (accept) the national budget and local budget overview acceptance system (hereinafter acceptance) of the system authentication tools, or a secure electronic signature. The procedures for using the system established in Chapter VIII of these rules, but the procedure for the submission of the report e-statements-this rule 23.1 in the annex. ";
1.9. Express 41. the first sentence by the following: "national security authorities referred to in the law of national security institutions to submit the annual report do not use e-reports, but the reports prepared pursuant to the regulatory laws and submit them to the highest authority, which shall carry out consolidation.";
1.10. to supplement the rules by 42.1 points as follows: ' 42.1 Sworn auditor or national audit office prepares a report or opinion, subject to this provision, paragraph 46, and the report or opinion upload e-statements or electronic document submit authority. ";
1.11. to express in this paragraph 43.5: "43.5. Auditors shall coordinate data corrected accounts and, if necessary, provide an opinion or report of repeated electronic document or upload e-statements".
1.12. Express 45 as follows: "45. If the authority annual report preparation, checking and signing using e-statements and comply with the requirements of this regulation, the Treasury provides all these things of the Latvian National Archives submitted. ";
1.13. supplement with 45.1 points as follows: 45.1 Treasury "on July 1, the Treasury website internet public: 45.1 1. Government agencies, from the national budget in part of a derivative of a public person and the budget does not fund the institutions ' annual accounts or consolidated annual accounts;
45.1. the Ministry, Central 2 public institutions consolidated annual accounts;
45.1 3. local consolidated annual statements. ";
1.14. Express 46 as follows: "46. the management report, the accounting principle description, proof of State control on the financial statements of the veracity of the information provided, the State audit opinion or sworn auditor's report and the report explanations (hereinafter documents) shall be drawn up in accordance with the laws drafting, document design, storage and movement and this rule 23.2.";
1.15. delete paragraph 47;
1.16. supplement with 56.1 points as follows: "56.1 prepare and submit reports pursuant to this rule 23.1. the requirements referred to in the annex";
1.17. the deletion of 57.3. section;
1.18. supplement with 57.7. subparagraph by the following: "the report adds 57.7. explanation on 57.7.1. changes of items: review of the year – the changes between the beginning of the reporting year data and review the year end data, explaining the reasons for the changes. Interpretations marked with "Note No. xx" according to form (C) in the column to the specified number.
57.7.2. the pledged estate, specifying the items and notes no group, showing the following assets, and those assets residual value at the end of the reference period. ';
1.19. supplement 58.4. subparagraph after the word "operator" with the words "the port and port authority, the special economic zone";
1.20. Express 58.7.3.1. subparagraph as follows: "58.7.3.1. interest income or expense on account balances and time deposits, if the goal is to earn a return, attributed to the core;"
1.21. supplement with 60.11. subparagraph by the following: "the lines" transfers 60.11. between national bodies, except merchants "," transfer between local government bodies, except merchants "and" transfers between general government bodies, except the Merchant "includes data on transactions with the State or local government controlled and financed the structure of economic operators, the General Government sector in the list at the State or local government entities covered by the special economic zones and free ports, port authorities.";
1.22. the express section 38.1. following: 38.1. authority for the report "added: 61.3.1. comparison with credit inquiries for a copy of the account balances at the end of the reporting period, except for Treasury, 61.3.2. copy of the identity document of the cash deposit account that is credited to the current account at the end of the year, on the item" cash in transit ";";
1.23. to supplement the provisions of the following paragraph in 61.5:61.5. report adds "explanation of the item" cash in transit "data supplied.";
1.24. supplement 65.7. subparagraph after the word "cooperation" with the words "at the end of the reporting period";
1.25. replace in word "65.16 two" with the word "three";
1.26. supplement and 67.5. section 66.4., after the word "cooperation" with the words "at the end of the reporting period";

1.27. the supplement 68.5. subparagraph after the word "cooperation" with the words "at the end of the reporting period";
1.28. replace 69.1.2.3 in the letter and the number "S120000" with the letter and the number "S200000";
1.29. Express 69.6.1.2. subparagraph as follows: "69.6.1.2. advance payments for a single object (target) according to the economic nature of over 1000 lats provides information about each object (target) (such as advance payment for heat or advance payment for public utility services) and the amount of dollars;"
1.30. the supplement 69.6.2.2. subparagraph after the word "(goal)" with the words "(such as costs for the next period of press subscriptions)";
1.31. replace paragraph 70.1.1.3. and 71.2.3. the letter and the number "S120000" with the letter and the number "S200000";
1.32. supplement 72.4. subparagraph after the word "cooperation" with the words "at the end of the reporting period";
supplement with 1.33 72.13.5. subparagraph as follows: "72.13.5. loan information (column (F), (G) and (H));";
1.34. supplement 73.5. subparagraph after the word "cooperation" with the words "at the end of the reporting period";
1.35. to supplement the provisions of this paragraph to 73.17: "If the State‐guaranteed loan 73.17. changes of information (box G) and (H), the following changes indicated in the box" changes other than transactions (+, –) ".";
1.36. delete paragraph 76;
1.37. Express 81 as follows: "81. Annual report compares the time of preparation of the counterparty's account balances and transactions (cash and royalty-free) on the last date of the reporting period. ';
1.38. supplement with 81.1 points as follows: "account balance and transactions 81.1 comparison (with the exception of 84.4. these provisions compare referred to) can launch on November 1. If the data to compare the period from 1 November to 31 December, then this rule 85, 86, 88 and 88.1 points within them in the specified (added) according to the data at the end of the reporting period (31 December). ";
1.39. to supplement paragraph 83, after the word "budget" with the words "other than this and the number of rules 91.2 comparison referred to";
1.40. Express 84.1.1., 84.1.2., 84.1.3. and 52.3. subparagraph as follows: "84.1.1. requirements for laws and budget accounting chart of accounts laid down in 1330, 2310, 2320, 1360, 2341, 2350, 2360 (except 2369), 2390 2539 account groups and levels;
84.1.2. prepaid expenses and advances for services according to the laws and regulations of the budget accounting chart of accounts laid down in 2400 account group level (except 2422 and 2427);
84.1.3. obligations in accordance with the regulations laid down in the budgetary accounting chart of accounts (except the 5150) 5100, 5200, 5300, 5400 (except 5421, 5429), 5500, 5813 5819 account groups and levels, and a real estate tax liability;
52.3. cash transactions in the reporting period (form No. 2_SAL "the Act on mutual settlement collation between the General Government sector partners") (annex 25); ";
1.41. the supplement with 84.4 84.3 and following of the paragraph: "84.3. in the reporting period a royalty (form 2_BEZ" acts of the royalty deal comparison between general government sector partners ") (15.6);
on the financial balance of 84.4. balances and transactions (form URNr.SAL "the Act of the Government financial balances and transactions with the General Government sector partners") (25.2). ";
1.42. Express 85, 86 and 87. by the following paragraph: "85. Not later than the year following the reporting period January 15" X "authority launches e-statements, enter the comparison information about certificates: 85.1. prepaid expenses and advances for services account balances (active accounts balance);
85.2. during the reporting period transactions (expenditure);
85.3. financial balance sheet balances and transactions.
86. After the "X" comparison of cognition of the authority signing the counterparty – "Y" body-10 days e-statements and signature comparison information about certificates: 53.5. liabilities (balance sheet liability account);
86.2. in the reporting period transactions (revenue);
86.3. balances and transactions with the financial balance.
87. Business partners regularly follow up information, e-statements. In addition to e-review system sends email for comparison a cognitive signing authority on the counterparty's electronic mail address specified in this provision in annex 28. ";
1.43. replace paragraph 88, the number and the word "March 1" with a number and the word "31 January";
1. supplement with 88.1 the point as follows: "mutually coherent comparison 88.1 inquiries, except for this provision to 84.4. the inquiries referred to in point can be adjusted to the preparation of the report, if both parties mutually agreed, but no later than 1 March.";
1.45. supplement with 90.2.1 and 90.2.2 the following subparagraph: "90.2.1 one" X "body debit entry may correspond more to" Y "authorities" active "records;
90.2.2 each "passive" record corresponds to one "active" entry; ";
1.46.90.3 and 90.4. express the point as follows: "in box" explanation 90.3 "specifies the information necessary for a more precise understanding of the data, such as a description of the transactions, supporting documents (date, number, amount);
90.4. the balance shall be considered agreed even if the expenditure or revenue is recognised. (A) and (B) the account group box labels (6000/7000) and the amount ";
1.47. the supplement with 90.5. subparagraph by the following: "90.5. under" the person responsible for the information "indicates the competent person name and contact information, which can provide information on data supplied.";
1.48. the express section 91.1. by the following: "box" code 91.1 "and" programme/subprogramme code ": 91.1.1. State budget institutions – ministries, central public authorities the code and applications (sub) code according to the law on State budget for the financial year;
91.1.2. the municipality or its subordinated bodies: "81-municipality between institutions", "89-municipal mutual settlements with subordinated institutions", "91-transfer of State budgetary authority", "92-transfers from the State budget for part-financed a derived public person and not financed by the budget authority". Under "program/sub code" record "00.00"; ";
1.49. Express 91.2.2., 91.3 91.4. subparagraph and the following wording: "91.2.2.  code name referred to in paragraph 91.1.2 of these regulations;
91.3. (A), (B), (C), (D), (I) and 1 box fills the body which made the payment (expenditure);

91.4. E, F, G, H, K, and 2. the box fills the body which receives payments (receipts); ";
supplement with 1.50.91.4.1 and 91.4.2 of the following subparagraph: "91.4.1 one" X "entry, there can be many" Y "authority records;
each "Y" 91.4.2 authorities record corresponds to one "X" entry; ";
1.51. deleting subparagraph 56.9.;
1.52. the express section 91.6. by the following: "in box" explanation 91.6 "specifies the information necessary for a more precise understanding of the data, such as a description of the transactions, supporting documents (date, number, amount);";
1.53. supplement with 57.0. subparagraph by the following: "section a" 91.7 the person responsible for the information "indicates the competent person name and contact information, which can provide information on data supplied.";
1.54. the supplement VII to 91.1, 91.2 and 91.3 points as follows: "no 2_BEZ" 91.1 form Acts of the royalty deal between comparing the General Government sector partners "(25.1) preparation: 1. gratuitous 91.1 way transferred assets or liabilities" X "body fills: 91.1 1.1. (A) to (E) and (K) of the box;
1.2.1 to 91.1 box 4;
2. on the path of 91.1 royalty received on assets or liabilities "Y" authority fills in: 91.1 2.1. column F to J and L; 91.1 2.2. box 5 to 8;
3. section 91.1 "group accounts" 8:91.1 3.1. box "account no" account number according to the laws and regulations in the field of accounting;
91.1 3.2 column "CEC" indicates the expenditure or revenue code that applies to the transaction, according to the relevant laws and regulations of the revenue and expenditure of the budget classification;
4. section 91.1 "asset/liability accounts": column "91.1 4.1. account no." the account number of the asset or liability that is listed in the active or passive, according to laws and regulations in the field of accounting;
91.1 4.2. box "original value" indicates "intangible investment, asset or item initial value;
91.1 4.3. the column "estimated depreciation and reduction in value" indicates "intangible investment, asset or inventory calculated depreciation (amortisation) and (or) impairment, separating individual depreciation (amortisation) from impairment by specifying the account number and amount.
91.1 4.4. the column "amount": 91.1 4.4.1. intangible investments, fixed assets, inventory – residual value;
91.1 4.4.2. other assets and liability accounts, the accounting value of the transferred or received for the asset or liability item;
91.1 4.5. under "deferred income" specify information for each account, listing the deferred revenue associated with the specific asset or liability or receiving the transfer;
5. box 91.1 "explanation" specifies the information necessary for a more precise understanding of the data, such as a description of the transactions, supporting documents (date, number, amount);
6. section 91.1 "person responsible for the information" indicates the competent person name and contact information, which can provide information on the specific data.
"the Act of the form URNr.SAL 91.2 of the Government financial balances and transactions with the General Government sector partners" (25.2) preparation: 1. the certificate shall state the 91.2 balances and transactions for the following items: 91.2 1.1. the income tax pursuant to the law "on personal income tax" the second subparagraph of article 26;
1.2. the grant from 91.2 financial cohesion fund and financial cohesion fund, pursuant to the law "On financial cohesion" the second paragraph of article 5;
1.3. for the term deposit 91.2 principal currency unit and in dollars; interest income from time deposits and account balances currency units and in dollars;
1.4. about 91.2 loan/borrowing authorities the principal, interest and penalty (penalty) money on the loan/borrowing institutions and in LCY currency units;
1.5 91.2 of the State guarantee on behalf of the balance, interest and penalty risk (absence) of guarantee provided by the currency unit and in dollars;
1.6. the service charge 91.2 of the loan/borrowing institutions and public guarantee on behalf of (the Treasury does not specify 8_SAL and 2_SAL forms) currency units and in dollars;
1.7. for revenue, 91.2 implementing the real estate tax and individual income tax payment of the principal sum of the capitalization, pursuant to the law "About taxes and duties" of the thirteenth article 24;
1.8. the institution to 91.2 revenue received from taxes, Government dues or other contributions to the State budget (the Treasury does not specify the form of 2_SAL);
91.2 2. financial balance/transaction comparisons carried out by the Treasury;
91.2 3. the column "explanation" specifies the information necessary for a more precise understanding of the data, such as a description of the transactions, supporting documents (date, number, amount);
4. section 91.2 "the person responsible for the information" indicates the competent person name and contact information, which can provide information on the specific data.
Comparison of certificates specified 91.3 data meets the annual report forms data supplied. ";
1.55. Express 92., 93, 94, 95, 96, 97, 98, 99.., 100, 101, 102., 103, 104, 105., 106, 107, 108, 109, 110, 111.112.113, 115, 114, 116, 117, 118, 119, 120.., 121, 122 and 123.. paragraph by the following: "92. E-review and acceptance by users of the system (hereinafter referred to as the customer) are: 57.2. ministries, Central and local public authorities;
92.2. institutions (except the national security authorities referred to in the law of national security institutions), ports, companies and other institutions, which are laid down in the laws and e-statement;
92.3. sworn auditor or certified auditor company and State control as an opinion provider.
93. E-reporting application is available for download from the Treasury website on the internet.
94. every authorized representative (hereinafter referred to as the user), which will use the e-statements or acceptance of the system, the client shall submit an application to the Treasury-in paper form, certified with a signature or an electronic document signed with a secure electronic signature or electronic treasury services portal, if the Treasury their technical support: 94.1. Ministry, Central Government institutions and local authorities-1. application of "information system" of the State budget and local budget report "use-users" (annex 26);

94.2. Auditors-2. application of "information system" of the State budget and local budget report "–" for use by auditors (Annex 27).
95. The Ministry, Central Government institutions and local authorities, filling 1. (26), authorizes the user to use the e-statements or acceptance system, giving the user access rights: 95.1. "see"-user e-statements can be requested for viewing information and reports to perform the data selection;
95.2. "drive"-e-reports the user can prepare reports, carry out inspections and submit reports to the financial responsible for signing the employee;
95.3. "sign-AFD"-user e-statements can be signed statements as responsible financial officer. The group includes "drive";
"consolidate"-95.4. the user can veiktpārskat e-statements consolidation (the authorities report data consolidates or compiled), sign it, accept the consolidation of the institutions involved in the reviews. The group includes "drive", "sign-AFD", "corporations" and "rewards the user review the user";
95.5. "corporations user" user e-statements, you can prepare and sign the reports as the responsible financial officer. Applicable to the Corporation, including ports;
95.6. "rewards the reporting user" – e-reports the user can prepare reports for consideration and signing statements as a responsible financial officer. Applicable ministries, central public authority, partly from the State budget funded derived public persons and a budget funded institutions;
95.7. "– authority to sign driver" – a user acceptance system can sign the statements as head of the institution or his authorized person may request a review of the information.
96. An Auditor, filling 2. application (Annex 27), specify user access rights and empowers the user to use the e-statements or acceptance system: 96.1. "confirm" – the user e-statements and acceptance system data that provides the opinion can be assigned to the attribute "checked" or "agreed" and upload/opinion of the message. E-statements can be confirmed by data for each report individually, accept the system data can be confirmed as a single package. You can request a review of the information and perform the data selection;
96.2. "see" e-statements-the user may request a review of the information to make data viewing and selection.
97. The Ministry, Central Government institutions and local authorities, which include the consolidated report data or for which the information is collected (body structure), submitted to the Treasury 3. "information system" of the State budget and local budget report "use" – institutions (annex 28) – in paper form, certified with a signature or an electronic document signed with a secure electronic signature or electronic treasury services portal, if the Treasury it technical support.
98. the Ministry, the central State authorities each year up to December 1, the Treasury submitted 3. "information system" of the State budget and local budget report "use" – institutions (annex 28) for the period of the "year" – in paper form, certified with a signature or an electronic document signed with a secure electronic signature or electronic treasury services portal, if the Treasury it technical support.
99. The Treasury, under these rules, the application referred to in paragraph 97, three working days to register e-reporting system.
100. The Treasury upon this provision 94. applications referred to in paragraph 1 shall, within three working days registered user: 100.1. e-reporting system and the user number and password;
100.2. the acceptance of the system and the user number and password and code card (hereinafter authentication tools), if the user is using a secure electronic signature;
100.3. the acceptance system, if the authentication uses the secure electronic signature;
100.4. authentication tools – user number and password is sent to the application specified in the user's electronic mail address (electronic mail shall also indicate the authentication tool activation procedures), code card is issued (unless the application contains the tag "authentication tools to send by mail") the client specified in the notified person is obliged to not put the user personally. If the application is filled out in the "authentication tools to send by mail" and the application of the customer is not in the administrative territory of Riga, code card sent by registered mail in customer's trustee to the application specified in the customer address. Customer's authorized person shall have the obligation code card not put user personally;
100.5. If the user at the time of submission of the Treasury issued authentication tools other Treasury remoting services, user identification within this rule uses the previously granted authentication tools.
101. Provision of e-statements and acceptance system launches with the moment when the Treasury has registered users and authorized person of the customer is issued a user authentication tools and (or) this provision 100.4. in the case referred to in subparagraph at the user's request for authentication tool activation and user authorization.
102. the customer has the right at any time to terminate the e-review and acceptance system. In this case, the client shall submit an application to the Treasury of information system "the national budget and local budget report" termination of use/authentication tool suspension/restoration (annex 29) – in paper form, certified with a signature or an electronic document signed with a secure electronic signature or electronic treasury services portal, if the Treasury it technical support. The user is obliged to transfer the Treasury the provided authentication tools – a code card or code calculator, if simultaneously with the acceptance system, stop using the other Treasury remote services.
103. This rule 94.1. in accordance with the procedure laid down in the application shall be in force until the day when the Treasury approved the new application or this provision, paragraph 102.

104. This rule 94.2. in accordance with the procedure laid down in point application is valid until the year following the financial year to September 15, or until the day when the Treasury approved the new application or this provision, paragraph 102.
105. The authentication tools (password, code, code, code card calculator and secure electronic signature PIN) is confidential information that is known only to the user. The user is responsible for maintaining this information and operations carried out on behalf of the user using the authentication tools. User number may be disclosed only to the Treasury employee who performs user identification for u.s. phone support service.
106. If you suspect that the rules referred to in paragraph 105 of the information has become known to a third party, the user shall immediately notify the State Treasury on the e-statements or electronic treasury services portal contains the U.S. phone support service phone number.
107. The Treasury is blocking user authentication tools provided, if user: 107.1. three times in error, enter your password, code, card identification code, or code calculator code;
107.2. The Treasury suspected that authentication tools have become known to a third party, or has reason to believe that the authentication tools used unlawfully or fraudulently;
107.3. The Treasury has received a user request that rule 108. in the case referred to in paragraph;
108. to restore authentication tool: 108.1. the user by phone via e-statements or electronic treasury services portal contains the U.S. phone support service telephone number contact the Treasury for renewal of e-access accounts and (or) the acceptance system, if the user has made a mistake by entering the user number, password or code card identification code;
108.2. the customer shall submit to the Treasury the provisions referred to in paragraph 102 of the application – in paper form, certified with a signature or an electronic document signed with a secure electronic signature, if the user has made a mistake by entering the user number or code calculator code, or if the Treasury has conducted user authentication tool for blocking this rule 106 or 107.2. in the case referred to in subparagraph. The restored authentication tools the Treasury issued this provision, paragraph 100.
109. as soon as the user has informed the Treasury of any confidentiality breach of authentication tools, the Treasury takes steps to prevent future authentication tools, access to e-statements, acceptance and other Treasury remoting services. While the Treasury has received no information on any such breach of confidentiality, the Treasury is not responsible for such unauthorized use of the authentication.
110. The client, by using e-statements and (or) the acceptance system, is responsible for: 110.1. application message truthfulness and accuracy, as well as the timeliness of the submission of the change and perfection;
110.2. the obligations set out in these terms and conditions;
110.3. the introduction of the e-statement user manual;
110.4. e-statements, the accuracy of the accounts entered, and compliance with the legislation in the field of accounting and reporting requirements;
110.5. the unlawful activities of any user of the bad or not paying attention, taking risks of accident.
111. The Treasury e-statements and acceptance system records user actions and, if necessary, use the records user actions demonstrate.
112. The Treasury takes steps to prevent unauthorized use of the e-review. The Treasury provides e-review and acceptance system solutions that protect the information entered by the user against unauthorized access, and a technological solution that securely protect information during its transmission networks.
113. On the e-statements of changes and additions to the State Treasury shall inform the user of the e-review Web site. All statements made in this website should be considered the official Treasury reports.
114. The Treasury is not responsible for the damages that the customer or user from using e-review and acceptance of the system, the user's activities or unlawful third party unlawful acts (except when the Treasury has not taken sufficient measures in e-reporting unauthorized use provision) to an authentication tool locking moment according to the 106 and 107 of the rules referred to in paragraph 1, as well as interference and another from the Treasury of the independent interference or obstacles.
115. The Treasury provides users with informative e-u.s. phone support review and acceptance systems in use. That u.s. phone support is provided to the Treasury on weekdays during business hours by calling on the Treasury website on the internet the following u.s. phone support service telephone numbers.
116. The Ministry, the central State authority, local government provides its users support e-review and acceptance systems in use.
117. the form of electronic data exchange file format describes the creation of reports laid down in the terms of the Cabinet of Ministers reporting, and updates provided by the Treasury. Treasury forms in electronic format description for the public Treasury home page on the internet as well as provide a reporting system in a test environment accounting software developers.
118. The Treasury provides e-statements and acceptance the laws according to the system of the report form.
119. the user, via e-statements, prepare, and submit to the State examination in law in the area of reporting certain statements according to e-statements available forms.
120. Technical problems or in case of emergency due to the loss of financial resources at risk, the Treasury may refuse or suspend your access to the e-statements and (or) the acceptance system until further notice, the Treasury website on the internet. If the e-statements and (or) the system is not available to accept the Treasury due to technical problems, the Treasury put the statement to the Treasury website on the internet.
121. E-review and acceptance system user guide available on the Treasury website on the internet.

122. the situation in which the e-statements does not provide reporting to working more than eight hours in a row (hereinafter referred to as the technical problem situation), the client, worked out with the State, submit execution statements in the following order: 122.1. report file specified Treasury data exchange format using external media (compact disc (CD) matrix, Flash), and the client reports prepared in paper form, certified with signature;
122.2. institutions (the first paraksttiesīg of the representative of the customer) with a secure electronic signature in a signed report file format set by the Treasury sent to e-mail kase@kase.gov.lv or submit via external media (compact disc (CD) matrix, Flash).
123. E-statements provide data between verification of compliance with appropriate laws and budget accounting and classification authorities. ";
1.56. the deletion of 124, 125, 126, 127, 128, 129, 130., 131, 132, 133, 134.., 135, 136 and 137..;
1.57. the supplement to chapter IX, paragraph 144, as follows: "144. Preparing the 2011 report: 144.1. form No 2" review of the implementation of the budget "does not fill in the 5, 6, 7, 8, 9, 10, 11, 12, 13 and 14. Data on the implementation of the budget during the reporting period indicated in box 4 of the '' budget implementation: reporting period: total (8 + 12 + 13 + 14.) ";
144.2. form No 5 "intangible investment and statement of changes in fixed assets" does not fill in the section On "cognition without consideration received/transferred to long-term non-financial assets" and provides explanations for the report on the transaction, the person and the amount of the transaction;
144.3. form No 6 "stock changes" does not fill in the section On "cognition without consideration received/transferred inventory";
144.4. no form 7-1 participation in the capital of a capital company "changes" does not fill in the section On "cognition without consideration received/transferred financial assets";
144.5. No 7-3 in the form "general statement of changes in financial investment" does not fill in the section On "cognition without consideration received/transferred financial assets";
144.6. no form 7-4 "financial investment securities changes" does not fill in the section On "cognition without consideration received/transferred financial assets";
144.7. form No 7-5 "loan modifications" does not fill in the section On "cognition without consideration received/transferred financial assets";
form No. 3 144.8.-1 "overview of the number of posts and expenditure plans of the consideration of the implementation of the approved institutions" does not fill in the section "2. Remuneration '.";
1. deletion of annex 20.
1.59. supplement with 23.1 the following attachment: "attachment 23.1 Cabinet of 17 august 2010 regulations No 777 reporting and submission of information system" in the State budget and local budget review report 1. "information systems" State budget accounts and municipal budget report "(e-review) user guide available on the Treasury website on the internet.
2. the user by completing the drive data e-statements, review grant condition "entered".
3. the authorities responsible financial officer: 3.1 enter data or checked in accordance with paragraph 2 of this annex entered data e-statements and review grant condition "signed-AFD". Giving this characteristic, report data repair is no longer possible;
3.2 e-reports added to the Cabinet of Ministers of 17 august 2010 No. 777 of the provisions of the "procedure for the preparation of the annual report" (hereinafter rules) 46. documents listed.
4. the head of the authority or his authorized person using the system and accept that rule 100. in accordance with the procedure laid down in point authentication tools provided or secure electronic signature, signature (accepts) rule 4.1, 4.2, 4.3 and 4.4. reports referred to as a single package, while acknowledging that all are included in the annex to the annual accounts comply with the above statements. E-reports reports signs of the assigned "signed (authorities)".
5. the authority, which shall carry out the inspection of the consolidation of point 4 of this annex in accordance with the procedure laid down in signed statements and give a hint: 5.1 "signed, accepted" If the data given in the reports are correct, and are listed according to the laws and regulations of the budget accounting and reporting and the attached documents meet the requirements of this regulation;
5.2. the "return to edit" if reports indicate data not mutually or not listed correctly and according to the laws and regulations of the budget accounting and reporting in the field or in the accompanying documents do not comply with the requirements of this regulation.
6. After paragraph 5.2. of this annex, actions of Benchers authority to immediately make corrections and take the 3 and 4 above.
7. the authority, which shall carry out the consolidation of institutions subordinated to it, after the adoption of the report made under paragraph 29 of the report and Appendices 3 and 4 above.
8. If the institutions subordinated to the annual accounts provide a sworn auditor opinion: 8.1 authorities carry out this annex 3 and 4 above;
8.2. the action taken by the authorities by auditors make annex set out in paragraph 9;
8.3. the opinion given by the auditor of the authority carrying out the consolidation exercise in point 5 of this annex to specific activities.
9. when preparing the opinion of the Auditors, e-statements or acceptance system annual report award, using the rule 100. in accordance with the procedure laid down in point authentication tools provided or secure electronic signature for each report separately the e-statements or statement of acceptance system: 9.1 "returned to editing", if you do not confirm the reports and documents that give an opinion or report, and opening statements in the body;
9.2. "check", the first providing an opinion on rules 4.1, 4.2, 4.3 and 4.4 of the report referred to and at the same time affirming that all are included in the annex to the annual accounts comply with the above statements, or "matched" by the rule 43 (10.2 of this annex) (in) actions.
10. The Treasury after paragraph 9 of this annex, actions adopted and check rule 29.3. reports referred to them by giving signs: 10.1 "accepted" if reports indicate data are correct and are listed and according to the laws and institutions of the budget accounting and reporting and the attached documents meet the requirements of this regulation;

10.2. "return to editing", if the discrepancy in the data and the data is not listed or designated pursuant to the regulations of the authorities of the budget accounting and reporting in the field or in the accompanying documents do not meet the requirements of the rules.
11. the user is obliged to follow the signs for change report e-statements and immediately make corrections and updates statements, if given this annex 5.2 9.1 and 10.2. referred to omen, and inform the auditor. ";
1.60. supplement with 23.2 the following attachment: "attachment Cabinet 23.2 2010 august 17 Regulation No. 777 file documents and their design requirements 1. Documents that are added to the annual report and the Cabinet of Ministers of 17 august 2010 No. 777 of the provisions of the" annual report "agenda (hereinafter referred to as the rules) 46, signed with Latvia accredited trusted certification service provider deliver secure electronic signature (hereinafter referred to as the secure electronic signature) and prepare , subject to the requirements laid down in this annex.
2. Each document at the bottom of the page (Header and Footer (header/footer)) specifies the following information: the name of the file 2.1 according to point 7 of this annex the model set in;
2.2. full name of the document.
Example: 9000007891234_ZINO_230211_01; Mežmaļ of municipal management report 3. Document date field indicates the "date of the document is the electronic signing time".
4. signature of the document area indicates ' this document is digitally signed with a secure electronic signature, and contains a time stamp ".
5. on the last page of the Document specifies the information on the developer and his communications: 5.1 document indicate it Developer's last name or first and last name, service number and electronic mail address;
Example: last name vards.uzvards@epasts.lv 00 00 00 00 5.2. If a document developed by a number of parties, the information referred to in point 5.1 of the document include for each developer, placing the references below.
6. Document file name using Latin letters.
7. Document file name for the form according to the following pattern: xxxxxxxxxxx_vvvv_ddmmgg_yy where: 7.1.  xxxxxxxxxxx: 7.1.1 a Ministry or central national authority specifies the code in accordance with the law on State budget for the financial year (the "empty" sign is replaced by "0" before adding them in the code);
7.1.2. the municipality indicates the code of the Republic of Latvia in accordance with the administrative and territorial units ("empty" sign is replaced by "0" before adding them in the code);
7.1.3. the authority indicate the taxpayer's registration number;
Example: municipality-0000000170000; central public authority – 0000000000038; authority-vvvv-9000007891234 7.2. document type designation: 7.2.1. Management report-KNOW;
7.2.2. Description of the accounting principles-GRP;
7.2.3. the explanations-LOOK;
7.2.4. comparison the account balances to credit institutions – the ISLAND;
7.2.5. business card for cash deposit account on the last day of the year – SEE;
7.2.6. national control or sworn auditor's opinion/report-opinion;
7.2.7. proof of financial statements of the information given in a proof of the truth or the auditor-circle;
7.2.8. the electronic document package-set;
7.3. ddmmgg – the last document adjustment date;
7.4. yy-file the other characters can be used to indicate additional information, for example, if a particular document type, document number, then add a sequence number. If the document has only one document, add "00".
8. Compare the account balances and transactions with credit card for a cash deposit in the Treasury's current account on the last day of the year drawn up as a portable document format (PDF), pursuant to this annex, paragraph 6 and 7. ";
1.61. Express 24. the annex as follows: "annex 24. Cabinet of Ministers of 17 august 2010 regulations No 777 1.62 express 25. the annex as follows:" annex 25. Cabinet of Ministers of 17 august 2010 regulations No 777 1.63. Add rules with 25.1 the following: Annex "Annex 31 Cabinet of 17 august 2010 regulations No 777 1. supplement with 25.2 the following attachments: attachment 25.2" Cabinet of 17 august 2010 regulations No 777 1.65. annex 26 to express the following annex 26. Cabinet of Ministers 2010 17. the terms of the august no 777 1.66. Annex 27 be expressed as follows: "Annex 27. Cabinet of Ministers of 17 august 2010 regulations No 777 1.67. Express 28. the annex as follows:" annex 28. Cabinet of Ministers of 17 august 2010 regulations No 777 supplement with 1.68.29. the annex as follows: "annex 29. Cabinet of Ministers of 17 august 2010 regulations No 777 2. First annual report prepared in accordance with these rules and provides for 2011.
Prime Minister v. dombrovsky Finance Minister a. Wolf