Cabinet of Ministers Regulations No 1220 year 2010 in Riga on December 28th (Mon. No 75 50) Appropriation and enforcement order Issued in accordance with the law on budget and financial management of the second subparagraph of article 24 and article 47-4.1 part i. General question 1. determines the order in which: 1.1 the Treasury grant appropriations expenditure in accordance with the law on State budget for the current year (hereinafter referred to as the State budget law) and ensure the allocation of appropriations;
1.2. the authority supervising the policy instruments of the European Union or foreign financial assistance projects (hereinafter supervisory authority), shall decide on the appropriation of the suspension, restoration or withdrawal and the Treasury policy of the European Union or foreign financial assistance to the recipient (hereinafter called beneficiaries), or restore the reference framework for the implementation of the project.
II. allocation of appropriations 2. Within five working days after the national budget law was adopted in the second reading in Parliament or the Minister of finance approved the public require national budgetary expenditure, loans and borrowing limits for ministries and other Central Government institutions (hereinafter referred to as the Ministry) draw up and submit proposals to the Ministry of finance for revenue or expenditure of resources, as well as costs and financing (hereinafter referred to as the resources to cover the costs and expenses) the breakdown by months of the financial year according to the payment terms taking into account the following conditions: 2.1 the compensation plan according to the timetable, costs mērķdotācij municipal budgets, subsidies and grants, as well as other recurring costs plan according to the timetable of payments;
2.2. the funding allocated to the policy of the European Union co-financed the instruments or the funded projects and to finance measures, according to the plan set out a payment schedule;
2.3. the contributions to the international organizations the plan according to a payment schedule;
2.4. the purchase of the capital restoration plan in accordance with the projected public procurement procedures;
2.5. investment plans according to the foreseen timetable and payment schedule for the works executed.
3. Ministry of finance collects the proposals submitted for the Ministry of resource expenses and expense distribution. If inaccuracies are found, the Ministry of finance informs ministries concerned and the resources to cover the expenses and expense distribution. The Minister of Finance shall decide on the resources of the Department to cover the costs and expenses of the distribution, and the Ministry of Finance within two working days after the promulgation of the law of State budget of that decision, send to the Treasury and the Ministry.
4. The Secretary of State and the head of central public authorities, having regard to the decision of the Minister on the financial resources to cover the expenses and expense allocation, as well as the Ministry approved national budget and special budget appropriations in the budget determined performers resource expenses and spending about a year and its distribution.
5. the budget of the Ministry in accordance with the performers of a certain resource expenses and spending about a year and prepare the distribution of financing plans by months (annex 1, annex 2, General-special budget).
6. If you create a new direct authority or body (which is registered in the State revenue service taxpayer registry in accordance with the statutory procedure and which will carry out the execution of the State budget it in open public accounts), as well as where it is reorganized or eliminate an existing, subordinated to the Ministry, which is in the institution or body, it shall inform the Treasury. The Treasury has the right to request additional information from the Ministry, which is necessary for registration of the authority the Treasury information system.
7. budget performers individual financing plan for the project is prepared, if: 7.1 approved appropriation more programs and subprograms;
7.2. the expenses for foreign financial assistance or transfer of foreign financial assistance;
7.3. the State budget law for the country in the annex to the budget long-term commitment for the maximum amount of the appropriation approved by the projects;
7.4. the funds of the European Union for the implementation of the project grant from the general revenue and the project promoter is a State budgetary authority;
7.5. the implementation of the project for the European economic area and the Norwegian Government in bilateral financial instrument funding and the project promoter is a State budgetary authority;
7.6. the approved appropriation for the General Government long-term obligations;
7.7. the financing plan shall be prepared for each of the 2007-2013 programming period of the European Social Fund, the European regional development fund and the Cohesion Fund activity or apakšaktivitāt;
7.8. the 2007 to 2013 programming period of the European Union in projects co-financed by the Fund in the framework of the approved payment request and funds received from the European Commission in accordance with the submitted Declaration of expenditure, the exchange rate resulting in difference, which is financed from the State budget funds on the basis of an individual request.
8. in preparing the budget, enforcing a financing plan for the project, specify the following information: the type of budget;
8.2. the Ministry;
8.3. programme or subprogramme;
5.2. budget performer;
8.5. the State budget in the form of long-term commitment;
8.6. resources to cover;
8.7. account currency;
8.8. the project when financing plan prepared in accordance with the provisions of section 7.3 and 7.4.
9. budget performers indicates long-term national budget commitments in accordance with the State budget law on State budget long-term commitment to maximum volume. The European Social Fund, the European regional development fund and Cohesion Fund commitment form for the 2007 to 2013 programming period indicates, decrypting to activities or apakšaktivitāt level.
10. budget performers prepare for the financing plan for the project shall be submitted to the Ministry, which the State budget a statutory appropriation for the State budget to a programme or subprogramme.
11. If the contractor in the execution of the programme or subprogramme involving other subordinated to the Ministry of government authority, it is necessary to increase the budget appropriations of the Ministry concerned, in accordance with the laws and regulations on the transfer of appropriations in order to ensure the execution of the State budget process between ministries planned transfer payment and expenditure. If the contractor in the execution of the programme or subprogramme involving his Ministry's subordinated to the authority of the State budget, the appropriation is intended for the authorities to distinguish between individual financing plan, subject to the following conditions: 11.1 if the expenditure is financed from current year revenue budget performer reduces planned revenues and expenses in its financing plan and increases planned revenues and expenses do not exceed the authority subordinated to the State budget law for the respective State budget appropriations for the programme or subprogramme;
11.2. If the expenditure is financed from previous years paid service and other revenues or foreign financial assistance, the budget balances of the performer reduces the balance of the expenses planned use of financing and expenses in their financial plan and increase the balance in the use of the planned expenditure and expenditure authority subordinated to the financing plan, not exceeding the national budgetary statutory appropriation to the State budget to a programme or subprogramme.
12. The Ministry of finance plans and inspection no later than eight working days before the beginning of the financial year, or three working days before the beginning of the current month electronically approve the Treasury information system. At the same time, the Ministry shall inform the public in electronically on the approval of the financing plan, as well as their number, description and information about other accounts that a planned European Union fund repayment and which, in accordance with the laws and regulations of the 2007 to 2013 programming period the funds of the European Union provides that the payment authority the amount of expenditure.
13. The Treasury Department budget submitted by the inspection contractor financing plan for the project in compliance with the State budget law and three working days are recorded to the Treasury information system.
14. The Treasury account opened for each budget Executive in accordance with the procedure laid down in these provisions established in the financing plan.
15. Treasury based on the financing plan for registered, the first working day of the month award: 15.1. grant from the general revenue;
15.2. the monthly appropriation.
16. budget the performers develop amendments to the financing plan if: 16.1. need to redistribute from the beginning of the year the programme or subprogramme planned resources to cover, including the grants awarded from the general revenue, and the appropriations allocated to the State budget within the statutory appropriations between budget performers or classification code;

16.2. in accordance with the Cabinet or the Minister of finance decision is changed or the means of appropriation of redistribution under the State budget law;
16.3. the entry into force of amendments to the State budget law;
16.4. in accordance with the Cabinet or the Minister of finance decision is reduced or delayed appropriations;
16.5. in accordance with the provisions of paragraph 40 of the Ministry of Finance has requested the Ministry to carry out amendments to the financing plan adequately performing the work or measures execution time;
16.6. in accordance with the provisions of paragraph 37 of the actual execution account exceeds the allotted appropriations.
17. Amendments to these rules of the financing plans 16. in the cases referred to in point in development, subject to the following conditions: 17.1. amendments to the financing plans budget performers perform without changing the previous periods of approved appropriations;
17.2. the contractor shall inform the budget state that, if amendments are made to the authorities dismantled or reorganized financing plans.
18. changes in the financing plans after the amendment of the State budget law or changes in appropriations under the Cabinet or the Minister of Finance Ministry supports the decision two weeks after the date of entry into force of the amendments, but not later than three working days before the beginning of the following month.
19. The Secretary of State and the head of central national authority provides a financing plan adequately preparing the State budget law and their timely submission to the Treasury in accordance with these rules.
III. the financing plan of the information processing system use 20. to submit a financing plan for the project, the Ministry of the Treasury and their subordinated institutions used the financing plan processing information system (hereinafter referred to as the information system FP). Information systems the application of FPS is available for download to the Treasury Web site.
21. to use the information system, the Ministry submitted the FPS national coffers the application in two copies (except where the application is submitted in electronic form of a document) for each Ministry authorized representative (hereinafter referred to as user) in accordance with the provisions of annex 3.
22. The Ministry shall submit to the Treasury a new application if you need to grant permissions to new users or make changes to existing user data or mandates. Each Ministry submitted application is in force until the day when the Treasury approved the application of the information system of the use of the FPS.
23. The Treasury, under these rules, an application referred to in paragraph 21, within five working days of the registered user of the information system, the FPS user number and password (hereinafter authentication tools). Authentication tools Treasury sends the user to the application specified in the e-mail address of the user.
24. If the user on the application while the Treasury issued authentication tools other Treasury remoting services, the user identification within this provision uses the previously granted authentication tools.
25. Information systems for the provision of a service to launch the FPS of the moment when the Treasury has made this provision in paragraph 23.
26. Authentication Tools (password) is confidential information that is known only to the user. The user undertakes not to disclose this information to third parties and to prevent the possibility of third parties to find out. The user shall take all precautionary measures to ensure the maintenance of secrecy of authentication tools. User number may be disclosed only to the Treasury employee who performs user identification for u.s. phone support service.
27. If the rules referred to in paragraph 26 of the undisclosed information has become known or suspect that it become known to a third party, the user shall immediately notify the Treasury via Treasury's electronic services Portal Web site for the specified u.s. phone support service phone number. After receipt of this information the Treasury immediately blocks the user authentication tools (password).
28. The Treasury user authentication tools blocks if the user three times in error, enter your password.
29. in order to restore access to information system FP, the user shall contact the Treasury via Treasury's electronic services Portal Web site for the specified u.s. phone support service phone number, and be informed of the need to restore access to the information system of the FPS. The Treasury take the identification of the user and sends the new password to this provision in the application referred to in paragraph 21 contains the e-mail address of the user.
30. The Treasury is entitled to record user actions in the FPS for information systems, user voice call recording and, if necessary, to use these records user actions and demonstration of support.
31. The Treasury takes steps to prevent the unauthorized use of information systems, provide the FPS information system solution that FPS protects user-entered information against unauthorized access, and a technological solution that securely protect information during its transmission networks.
32. 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, accessing remote services Treasury systems, including information system FP. The Treasury is not responsible for such unauthorized authentication using the tool until you have received the relevant information.
33. Notwithstanding the provisions of paragraph 32 of these conditions the Treasury is entitled to block the user authentication tools, if you suspect that the authentication tools have become known to unauthorized person, or has reason to believe that the authentication tools used unlawfully or fraudulently.
34. The Ministry and its subordinated institutions, using the information system, FPS is responsible for: 34.1. information systems the use of the appropriate FPS in these regulations;
21.3. any action taken in the FPS for information systems with user authentication tools;
21.3. the unlawful activities of any user, harm, negligence in taking the risk of accident.
IV. implementation of appropriations 35. artists can perform Budget expenses financing plans only from the beginning of the year in the framework of the appropriations allocated under the national budget funding laid down in the objectives of the breakdown of the budget.
36. the budget to cover the expenses of performers can only use their funding plans intended to cover the expenditure of resources, including the planned balance of fees and other revenue own or foreign financial assistance.
37. If, after the amendment of the financing plan, the actual execution account exceeds the allotted appropriations of the Ministry during the week after the allocation of appropriations, but not later than three working days before the beginning of the month following the actual execution ensure compliance with appropriations granted by making amendments in the financing plan or classification code fixes or swap transactions, in accordance with the laws and regulations on the use of the account and the payment order in the country.
38. The Treasury up to the fifth working day of the current month to the Ministry to provide operational summary statement for the period from the beginning of the year. The Ministry checked the summary statement and inform the Ministry's budget for the performers need classification code fixes or swap transactions, in accordance with the laws and regulations on the use of the account and the payment order in the country.
39. The Treasury until the current financial year January 12 electronically provide the Ministry with a summary report on the implementation of the budget of the previous financial year. The Ministry checked the summary statement and finding inconsistencies in the implementation of the budget, shall inform their budget performers need three working days to make a classification code fixes or deals carryover for the previous financial year in accordance with the laws and regulations on the use of the account and the payment order in the country. After the corrections and rule 50, paragraph appropriations for budgets close the Treasury again prepare the summary statement and sent to the Ministry of reconciliation. Ministry within three working days after receipt of the report from the Treasury signing the agreed a summary statement with a secure electronic signature and send it to the State Treasury.
40. The Ministry of finance each quarter, the Department of State budget to assess the programme and subprogramme. If the execution of expenditure during the period from the beginning of the year to the previous quarter (including) is less than 85 percent of the national budget to programmes or subprogrammes in the financing plan approved for this period, the amount of costs and expenses may be requested by the Ministry of finance to the Ministry to make amendments to the financing plan adequately performing the work or measures due dates.
41. the overpayment and refund requirements that started in previous financial years, including the budget for the current account in the Treasury.

42. Operational activities operational activities providing the authority for State budget funds (including operational activities for operational activities of the institution to provide in advance the financial resources provided) and budget expenditure of the performer credit card funds in advance of Treasury funds on the current account of the bank during the financial year is not used until the next financial year's budget included 10 January artist open account at the Treasury.
43.41. These provisions and paragraph 42 of the budget the amounts recorded in the account of the performer in the Treasury, applying the budget revenue classification code. Budget holder is responsible for the transfer of State budget revenue, if the funds are reimbursed to the resource in the previous financial year was a grant from the general revenue transfers or transfer from the General grant from the general revenue. If the funds are reimbursed to the resource in the previous financial year was paid, other own revenue or foreign financial assistance, including the transfer of foreign financial aid funds, and State budget expense account not planned paid services, other income or revenue of the foreign financial assistance, the features listed in accordance with this rule 46.
44. the budget executor is responsible for persons who have diplomatic and consular status, in advance and issued during the financial year, the unused State budget transfers to the State budget revenue for the following financial year up to 20 January.
45. If the General State budget for performers in the accounts at the end of the previous year to save funds from fees and other revenue own or foreign financial assistance, including the transfer of foreign financial assistance, the Treasury, based on the submission of the budget (annex 4), up to the balance in the current financial year January 10, including: 45.1. in the current financial year on open accounts, the State budget does not exceed a registered financing plans in the appropriations allocated to the extent that planned to cover the service charges, and other revenue own or foreign financial assistance for balances;
45.2. the funds deposited in the Treasury account opened in the budget for the relevant programmes or performers sub balance counting up their schedule. After scheduling the budget in the budget of the Executive shall submit an application for the Treasury balance transfered to the State budget expense account, applying the appropriate financing of the classification code.
46. the budget of the planned features not to schedule it in the State budget are credited to the budget of the funds deposited in the account, applying the appropriate revenue classification code. After scheduling the budget in the budget of the Executive submitted to Treasury letter on revenue carry-over to the specified State budget expense account.
47. Features that can not be attributed to the budgetary authority and economic activities which are transferred to the Treasury the funds deposited in the account in accordance with the laws and regulations, including security deposit residing in nursing homes pension, persons detained pending court decision means the inmates seized the person of personal money, deposited funds are listed in the Treasury account with the money or deposit funding classification code.
48. the budget provides the appropriations allocated to the bailiff for execution according to national budgetary statutory appropriation in accordance with the procedure laid down in these provisions.
49. The State budget, which the performers during the financial year have received the General State account transfer revenue from grants from general revenue or State specific budget and is not utilized, it performs the transfer balance repayment up to the end of the financial year, applying the appropriate transfer revenue and expenditure classification codes or to the current financial year January 10 report (annex 4), the transfer of the balance of the amount of the refund.
50. The Treasury until the current financial year January 17 switch the previous financial year not used the State budget appropriations, respectively reducing the grants awarded from the general revenue for those appropriations.
V. suspension of Appropriations, renewal or revocation. The central authority of the 51 funding recipient send a written warning but the Ministry, which is subordinated to the institutional beneficiaries, – a copy of the alert, when: 51.1. legislation has been received within the time limit set in the report on the implementation of the project and request for payment or the reports justifying the policy instruments of the European Union or foreign financial assistance funding request (hereinafter reports);
51.2. the project is not realised in accordance with the contract or the agreement on the implementation of the project and are considered the need to initiate the process of contract or agreement on the implementation of the project.
52. The beneficiary after the rule 51, paragraph written notice of receipt within 10 working days of submitting reports to the supervisory body and an explanation of the reasons for not filing a report or an explanation of the reasons why the project is not realised in accordance with the contract or the agreement on the implementation of the project.
53. where the beneficiary of these provisions 52. the time limit referred to in paragraph 1 has not submitted reports to the supervisory body and an explanation of the reasons for not submitting the report or an explanation of the reasons why the project is not realised in accordance with the contract or the agreement on the implementation of the project, or receive reports or explanation suggests that the project is not realised in accordance with the contract or the agreement on the implementation of the project, the central authority within three working days, shall decide on the appropriation of the suspension specifying the project recipient of funding the account properties in the country. Supervisory authority a copy of the decision taken one working day after the decision, sent to the State Treasury, the beneficiary and the Ministry.
54. The Treasury one day time following these rules referred to in paragraph 53 of receipt of the copy of the decision to suspend the project account and shall inform the central authority, the beneficiary of the financing and the Ministry about the appropriation of the suspension.
55. The beneficiary within 15 working days after this rule 54 of receipt of the information referred to in the reports submitted to the supervisory body and an explanation, stating that the project will be implemented in accordance with the contract or the agreement on the implementation of the project.
56. If the beneficiary has complied with the rule in paragraph 55 and the central authority has gained confidence that the project will be implemented in accordance with the contract or the agreement on the implementation of the project, the central authority within three working days of the decision on the renewal of the allocation, stopped giving it the beneficiary of the account properties in the project country. Supervisory authority a copy of the decision taken one working day after the decision, sent to the State Treasury, the beneficiary and the Ministry.
57. The Treasury one day time following that rule 56, paragraph of receipt of the copy of the decision to restore the project account and writing inform the supervisory authority, the beneficiary of the financing and the Ministry.
58. If the beneficiary is sent a warning that rule 51.2. in the case referred to in subparagraph, however, the central authority shall, after receiving the explanation of the reasons why the project is not realised in accordance with the contract or agreement for the implementation of a project, has not benefited the project further confidence for implementation in accordance with the contract or the agreement on the implementation of the project and has decided to terminate the contract or agreement for the implementation of the project, the central authority within three working days after the decision to break the contract or agreement for the implementation of the project, shall take a decision on the withdrawal of appropriations, specifying the project recipient of funding the account properties in the country. Supervisory authority a copy of the decision taken one working day after the decision, sent to the State Treasury, the beneficiary and the Ministry.
59. The Ministry within three working days following that rule 58 of receipt of the information referred to in the reference of the appropriations remaining in the beneficiary's account of the project financing plan.
60. State that a decision on the suspension of appropriations adopted under the law on financial control law violations (except this rule referred to in paragraph 53 cases), suspended the decision of the budget specified in the artist account (the account) and inform decision makers, and beneficiaries of funding allocation to the Ministry about the suspension.
61. The Treasury, taking a decision on this provision in the appropriations referred to in paragraph 60, the one working day restores the account and inform decision makers, and beneficiaries of funding allocation to the Ministry of reconstruction.
Vi. Closing questions

62. The Treasury is entitled to apply the law on budget and financial management referred to in article 47 measures if it finds that the failure to comply with the procedure laid down in these provisions.
63. Be declared unenforceable: 39.2. The Cabinet of Ministers on July 7, 2008, Regulation No 501 "policy instruments of the European Union or foreign financial aid allocation, renewal or revocation of the suspension of the order" (Latvian journal, 2008, no. 104);
39.3. The Cabinet of Ministers of 15 December 2009 Regulation No 1482 "the award of appropriations and implementing" (Latvian journal, 2009, no. 203).
64. the rules shall enter into force on January 1, 2011.
The Prime Minister, regional development and local Government Minister v. dombrovsky Finance Minister a. Wolf annex 1: Cabinet of Ministers of 28 December 2010 regulations no 1220 Finance Minister a. Wolf annex 2 Cabinet of 28 December 2010 regulations no 1220 Finance Minister a. Wolf annex 3 of the Cabinet of Ministers of 28 December 2010 regulations no 1220 Finance Minister a. Wolf annex 4 of the Cabinet of Ministers of 28 December 2010 regulations no 1220 Finance Minister a. Wolf