Cabinet of Ministers Regulations No 1153 2010 in Riga on December 21 (Mon. No 74 § 7) 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 the European Union (hereinafter EU) Fund management.
2. the regulations issued on the basis of the Council of 11 July 2006, Regulation No 1083/2006/EC 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/EC, and Commission of 8 December 2006, Regulation No 1828/2006/EC laying down provisions for implementing Regulation No 1083/2006/EC laying down general provisions on the European regional development fund , The European Social Fund and the Cohesion Fund, and European Parliament and Council Regulation No 1080/2006/EC of the European Parliament and of the Council on the European regional development fund, as well as the Council of 13 December 2006, Regulation (EC, Euratom) no 1995/2006 amending Regulation (EC, Euratom) No 1605/2002 on the financial regulation applicable to the general budget of the European communities.
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 EU 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 following functions of the audit authority: 4.1 prepare the joint audit strategy and ensure its updating;
4.2. ensure bodies and audit authority created in EU funds management and control systems for conformity assessment;
4.3. Eu funds management and control system audit;
4.4. the expenditure certified by the certifying authority to audit;
4.5. preparing the annual control report and opinion on the EU funds management and control systems for compliance, performance and effectiveness;
4.6. preparing the annual summary of available audits and declarations;
4.7. in closing the merits of the application for payment of an assessment;
4.8. preparing final control report and the closure declaration;
4.9. in the development of the law relating to the functions of the audit authority;
4.10. the other functions of the audit authority for the coordination and monitoring of the offender.
5. the responsible authorities, in cooperation with the authorities, the paying authority and the certifying authority in internal audit department shall cooperate with the audit authorities in the implementation of its functions in the management of EU funds.
6. the reference period within the meaning of this provision during the year July 1 to June 30 of the following year.
7. In accordance with the laws and regulations of the EU fund management information system, and the procedure for the use of all the information on the audits and audits are entered, updated and stored the EU structural funds and the cohesion fund management information system.
8. Institutions and beneficiaries of EU funds provides audit authority unrestricted access to all types of documents, records and other EU funds for the project implementation and management related information.
9. The audit authority of the managing authority to the supervisor proposes to review the institution's compliance with the requirements of the administration of EU funds, if audits or audits are important deficiencies or irregularities in the implementation of EU funds in administration or control.
II. the information to be submitted to the authority Responsible Authority 10. cooperation authority, payment authority and the certifying authority each year (until 2015): 10.1 to 1 June to electronically submit the audit authority information (annex 1) for the next three reporting periods planned EU funds management and control system audit;
10.2. for the current year to January 15 for the period from 1 January of the previous year to 30 June of the current year and by 1 august of the previous year for the period from 1 July to 31 December shall be submitted electronically audit authority with the following information: 10.2.1. gather information about institutions and the external auditor the EU funds management and control system audit (annex 2);
10.2.2. gather information about institutions and the external auditor of the EU funds management and control system of the audit status of implementation of the recommendations (annex 2);
10.2.3. the opinion of the EU funds management and control system, which provides, on the basis of this provision of the annex 2 (A) and (B) the information collected in part (annex 2);
10.3. within 10 working days: 10.3.1. by the internal audit Department of the EU funds management and control systems shall provide the audit completed an audit institution of the EU funds management and control systems the audit message (copy) and the Executive summary of the audit;
10.3.2. the institutions of the EU funds after the change of management and control systems shall provide the audit institution change description (2. part D of the annex).
11. the certification body shall submit the audit institution: 11.1. list of approved expenditure for the period from 1 July of the previous year to 31 December of the current year, up to 15 January;
11.2. list of approved expenditure for the period from 1 January of the current year to 30 June of the current year, up to 15 July.
III. Joint audit strategy 12. Joint audit strategy is a planning 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.
13. the audit authority shall each year, on the basis of the joint audit strategy of the EU funds in the management and control system audit and certification bodies approved the results of the audit of expenditure, the European Commission prepared an opinion on the EU funds management and control systems for compliance, performance and efficiency, in order to ensure a sufficient guarantee that European expenditure declarations presented to the Commission are correct, and hence a sufficient guarantee for the that the transactions are carried out legally and properly.
14. the head of the audit authority each year (up to 2015) to 30 June approves the audit authorities an updated joint audit strategy. Audit strategy articulates the basis: 14.1 audit authorities planned audits;
14.2. This provision of the information referred to in paragraph 10;
14.3. information on EU funds management and control system audit and certification bodies approved the results of the audit of expenditure;

14.4. changes in EU funds management and control system description.
15. The audit authority within 10 working days, updated single audit strategy sent to the European Commission for its insertion in the EU Fund website (URwww.esfondi.lv).
IV. Eu funds management and control systems for conformity assessment 16.  The managing authority shall ensure EU funds management and control system of preparation, the description on the basis of the authority and the audit authority of the information submitted for EU funds management and control system.
17. the managing authority shall each year (up to 2015) to 30 June the EU funds management and control system and the updating of the description of the 10 working days after submitting their update of the description of the audit authority.
18. The audit authority institutions take EU funds management and control systems for conformity assessment to ensure that the EU funds management and change control system in conformity with the relevant laws and regulations.
19. the audit authority shall draw up an EU fund management and control systems of conformity assessment report and recommendations to the EU funds management and control systems for conformity assessment identified the prevention and sends it to the authorities of the conformity assessment report for comments.
20. the institution within 10 working days of this provision in point 19 of this disclosure shall prepare and submit to the authority of audit in writing comments on the conformity assessment report.
21. the conformity assessment report is considered to be consistent, if 10 working days after this provision referred to in paragraph 19 of document transfer institutions audit authority has received written comments.
22. the audit authority shall assess the institutional comments and prepare a conformity assessment report.
23. the conformity assessment report and recommendations to the EU funds management and control systems for conformity assessment to prevent the deficiencies found in the approved audit authorities. Certified of conformity assessment reports and recommendations to the failures of the audit authority.
24. The authorities shall prepare and submit to the authority of the audit gap plan, indicating the steps to be taken with the compliance assessment report identified deficiencies, as well as the lack of prevention officers, and deadlines for the correction of deficiencies.
25. the institution responsible for deficiencies in the implementation of the measures included in the plan according to the deadline laid down in the plan.
26. The audit authority according to the gap plan monitored by EU funds and management systems conformity assessment provided of the implementation of recommendations. If the authorities do not respect these rules, the time limit referred to in paragraph 25, the audit authority shall take this provision in paragraph 9.
27. The audit authority within 10 working days of the EU funds and management systems conformity assessment was sent to the European Commission supports the insertion of EU Fund website (URwww.esfondi.lv).
V. the EU funds management and audit control system 28. To evaluate EU fund management and control system, operation and effectiveness of the audit authority in accordance with the single audit strategy make this provision referred to in paragraph 4.3. To ensure that the functions referred to in point 4.3, the audit authority shall assess the system performance, efficiency and compliance with laws and regulations, as well as this provision 29., 30, 31 and 32. essential requirements referred to in paragraph 1.
29. the essential requirements to the managing authority, the responsible authority and the authority of the cooperation are the following: 29.1. clearly defined and separated the functions of the authority, as well as between institutions;
29.2. developed a procedure, which is used for selecting the operations financed;
29.3. clear and adequate information and the provision of guidelines for beneficiaries of EU funds;
29.4. developed a procedure that uses project management supervision;
29.5. clear and traceable documentation evidence for EU fund management;
18.4. the safe information system accounting for the funding, monitoring and reporting;
18.5. the arrangements for the audit authorities discovered systemic failures and repair.
30. the essential requirements for the certification authority are the following: 30.1. clearly defined and separate function, as well as between institutions;
30.2. clear and traceable documentation and information system for evidence of approved expense tracking;
30.3. developed a procedure, which is used for the certification of expenditure;
18.9. developed a procedure, which is used improperly accounting for payments and recovery.
31. the essential payment authority are the following: 19.3. clearly defined and separate function, as well as between institutions;
31.2. a clear and traceable documentation and information system for evidence of payment.
32. the essential requirements for the procurement monitoring Bureau are the following: 32.1. clearly defined and separate the functions of the procurement monitoring Bureau;
32.2. developed a procedure, which is used in the procurement documentation and procurement procedures for random pre-verification;
32.3. a clear and traceable documentation evidence for EU fund management.
33. the audit authority shall ensure that the guidelines that rule 29, 30, 31 and 32. compliance with the essential requirements referred to in the assessment.
34. The audit authority of the EU funds management and control system of the audit framework takes account of the responsible authorities, in cooperation with the authorities, the paying authority and the certifying authority in internal audit Department carried out of the EU funds management and control system of the audit results and the EU fund management information system for the information entered in the EU concluded the management and control systems, the audit found deficiencies and recommendations, as well as information on the implementation of recommendations.
35. the EU funds management and control systems for compliance, performance and efficiency are concerned is assessed on the basis of the following categories: 21.8. works well, if the control is effective or not, shortcomings have been found in small gaps, which will not affect the EU funds management and control system;
21.9. running, if the control has been created and it is effective, but requires some improvements that are not essential to the EU funds management and control system;
35.3. work partially if you need significant improvements, due to the deficiencies, which significantly affect the EU funds management and control system;

35.4. does not work if you have found a large amount of systematic deficiencies, which significantly affect the EU funds management and control system.
36. the audit authority shall draw up an EU fund management and control system of the audit report and recommendations for the management and control systems the audit identified and to transmit them to the authorities a draft audit report for comments.
37. The authorities within 10 working days after this rule 36 of receipt of the information referred to prepare and submit in writing comments on audit institution of the EU funds management and control system of the audit report.
38. the EU funds management and control system of the audit report shall be deemed agreed if 10 working days after this provision referred to in paragraph 36 of document transfer institutions audit authority has received written comments.
39. the audit authority shall assess the institutional comments and prepare the EU funds management and control system of the audit report and audit performance summary.
40. the EU funds management and control system of the audit report and the recommendations of the EU funds management and control system of the audit identified prevention approved audit authorities. Approved EU funds management and control system of the audit reports and recommendations for the correction of deficiencies, the audit authority shall forward to the authorities.
41. The authorities shall prepare and submit to the authority of audit deficiencies plan specifying the measures to be taken by the EU funds management and control system in the audit identified deficiencies, as well as the lack of prevention officers, and deadlines for the correction of deficiencies.
42. the institution responsible for deficiencies in the implementation of the measures included in the plan according to the deadline laid down in the plan.
43. The audit authority according to the gap plan monitored by the EU fund control and management system for audit recommendations provided. If the authorities do not respect these rules, the time limits referred to in paragraph 42, the audit authority shall take this provision in paragraph 9.
44. The audit authority of the EU funds management and control system of the audit reports and audit performance summary with a copy to the European Commission.
Vi. the expenditure certified by the certifying authority to audit 45. 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 institution, or to the beneficiaries of EU funds, to ensure that the operational framework of the certified expenditure – the European Commission sent statements of expenditure included in the eligible expenditure – apply and undertaken in accordance with EU legislation.
46. The audit authority shall prepare a certified expense audit report and recommendations of the expenditure certified audit identified and sent to the institutions certified expenditure project audit report commenting.
47. the institution within 10 working days of that rule 46 of receipt of the information referred to prepare and submit in writing comments on the audit authority of the certified expenditure audit report project.
48. the draft of the audit report and remedial plan is considered to be consistent, if 10 working days after this provision 46. documents referred to the authorities of the audit authority has received written comments.
49. the audit authority shall assess the institutional comments and prepare the audit report of the certified expenditure.
50. The certified expenditure audit reports and recommendations the audit of expenditure certified identified prevention approved audit authorities. Approved certified expenditure audit reports and recommendations for the correction of deficiencies, the audit authority shall forward to the authorities.
51. Institutions shall prepare and submit to the authority of audit deficiencies plan specifying the measures to be taken by the certified expenditure the audit report identified deficiencies, as well as the lack of prevention officers, and deadlines for the correction of deficiencies.
52. the institution responsible for deficiencies in the implementation of the measures included in the plan according to the deadline laid down in the plan.
53. The audit authority shall monitor the certified expenditure audits implementation of recommendations provided. If the authorities do not respect these rules, the time limit referred to in paragraph 52, the authority may make rules in this paragraph 9.
54. Based on the request of the European Commission, the audit authority within 10 working days, send to the Commission a certified copy of the audit report of the expenditure.
VII. Annual control report 55. Audit authority each year (up to 2015) and until the December 31 of the year the European Commission audit institutions approved by the supervisor of the annual control report and opinion on the EU funds management and control systems for compliance, performance and efficiency.
56. The annual control report and opinion on the EU funds management and control systems for compliance, functioning and effectiveness of the audit authority prepare for the reference period, on the basis of this provision of the information referred to in paragraph 10, the authority of the EU funds management and control system of audit and certification authorities certified the results of the audit of expenditure.
57. the opinion of the EU funds management and control systems for compliance, functioning and effectiveness of the audit authority in accordance with this provision shall be prepared in 35 categories listed in the paragraph.
58. The audit authority within 10 working days of the annual control report sent to the European Commission supports the insertion of EU Fund website (URwww.esfondi.lv).
VIII. Annual Summary of available audits and declarations 59. Audit authority each year (up to 2015) and until the next February 15, sent to the European Commission audit institutions approved by the supervisor of the annual summary of available audits and declarations.
60. the annual summary of available audits and declarations prepared the audit authority for the calendar year on the basis of this provision of the information referred to in paragraph 10.
IX. final control report and the closure declaration 61.  To prepare a closing statement, the audit authority shall assess the validity of the final payment application and the legality and regularity of the transactions covered by the final declaration. The final declaration is added in the final control report.

62. The audit authority to 2017 January 31, prepared and up to 2017. on 24 March the European Commission audit institutions approved by the supervisor of final control report and the closure declaration.
63. the audit authority shall enter in the final control report and the final Declaration of the EU structural funds and the cohesion fund management information system within 10 working days of the dispatch of such documents to the European Commission.
64. the approved final control report and the final Declaration of the audit authority within 10 working days of the dispatch of such documents to the European Commission puts the EU Fund website (URwww.esfondi.lv).
X. closing question 65. Be declared unenforceable in the Cabinet of Ministers of 17 June 2008, the provisions of no. 455 "order in which provides the functions of the audit authority of European Union fund management" (Latvian journal, 2008, nr. 98).
The Prime Minister, regional development and local Government Minister v. dombrovsky Finance Minister a. Wolf annex 1 Cabinet 21 December 2010 regulations No 1153 Finance Minister a. Wolf annex 2 Cabinet 21 December 2010 regulations No 1153 Finance Minister a. Wolf