Cabinet of Ministers Regulations No. 776 in Riga august 17 2010 (pr. No 42 8) monthly reporting and submitting the order Issued in accordance with the law on budget and financial management of the sixth and 30 eighth i. General questions 1. determines: 1.1. procedures for budgetary institutions, from the national budget of the derived part-financed public people and budget funded institutions (hereinafter referred to as the institutions) shall prepare and submit to the Treasury, and a monthly report monthly report;
1.2. period within which the ministries, other Central Government institutions and local authorities shall submit to the Treasury a consolidated monthly statement.
2. General reporting principles: 2.1 these rules 1 and 2 in the annex to the reports prepared by the cash flow, but 3, 4, and 5. the reports referred to in the annex, on an accrual basis;
2.2. individual income tax revenue budget distribution account in the Treasury deals relating to personal income tax, municipal budget grant financial cohesion fund loans to the Treasury and municipal budget expenditure for the maintenance of transfers in the other municipalities, the meaning of these provisions are considered cash flow;
2.3. the report shall be drawn up on the basis of the accounting data;
2.4. data statements indicated in dollars.
II. Overview of the scope, modalities and deadlines for the submission of the monthly report 3:3.1 report on implementation of the budget – form No. 1 (annex 1);
3.2. Overview of borrowing – form 2-CARRY (annex 3);
3.3. review of guarantees – form 3-HEAD (annex 4);
3.4. review of the level of commitments – form 4-SAI (annex 5);
3.5. review of individual income tax-form 5-IIT (annex 2).
4. Monthly reports submitted to the Treasury electronically according to the Treasury's homepage on the internet published electronic data interchange format or, optionally, manually entering the data provided in the Treasury reporting system "the national budget and local government budget review" and accept the (signature) using the authentication tools. "The State budget and municipal budget overview" is used according to the regulations on the procedure for the preparation of the annual report.
5. the national security authorities in the said law the national security authorities shall prepare reports according to the laws and regulations in this area and submit to higher authority, performing consolidation.
6. Monthly reports (except in the last monthly report) submitted the following month of the reporting period: the tenth date 6.1 till 14.00 (except for Riga City Council);
6.2. Eleventh date until 12.00 (Rīgas Dome). 
7. the annual report shall be submitted to the last month of the reporting period the following month: 7.1. Fourteenth date till 14.00 (except for Riga City Council);
7.2. the fifteenth date until 12.00 (Rīgas Dome). 
8. If the submission date is a holiday or public holiday, the report is submitted on the working day before holidays or public holidays.
III. Consolidated monthly statement 9. Consolidated monthly report includes: 9.1. interinstitutional month review summary (same items totaling);
9.2. the consolidation of the presentation of the items (points (+/–) post and the amount consolidated);
9.3. the summary and statement of consolidation items data amount.
10. the ministries, other Central Government institutions and local consolidated monthly report prepared by consolidating authorities monthly reports: 10.1. Consolidated monthly report of the Ministry includes national budgetary institutions, from the national budget in part of a derivative public persons and institutions funded the budget monthly statements;
10.2. the municipality shall include in the consolidated report of the month, local government authorities and the joint institutions of the month review. Report of the joint bodies include the consolidated report of the municipality to which it defined in the common regulations of the authority.
11. the institutional Consolidation of the monthly reports prepared by the State to the same reporting date.
12. when preparing a consolidated monthly report, evaluation of items use the same accounting methods and the same valuation rules.
13. the budget performance report consolidates: 13.1. adding the same items of revenue and expenditure of the budget in one;
13.2. excluding transfer payments and interconnections that one authority is transferred to another one involved in a consolidation kind of budget authority.
IV. Reporting form No 1 14. "review of the implementation of the budget for" preparatory order: 14.1. report on the implementation of the budget shall be prepared for the following budget types: 14.1.1. General;
14.1.2. the special budget;
14.1.3. donations and gifts;
14.2. the report on the implementation of the budget shall be prepared for each type of budget;
14.3. the report on the implementation of the general budget shall be prepared: 14.3.1. local government authorities;
14.3.2. the State budget financed partly derived public persons and institutions funded budget for operating activities;
14.4. the report on the implementation of the special budget drawn up local government authorities;
14. review of the implementation of the donations and gifts prepared local government institutions from the State budget in part derived public persons and a budget funded institutions;
14.6. the column "classification code" indicates the classification code according to the laws and regulations in the field of budget classification;
14.7. the column "pointer name" indicates the name of the classification code according to the laws and regulations in the field of budget classification;
14.8. the columns ' annual plans "complete according to the current financial year's budget approved revenue and expenditure position and approved the projected revenue heading financial year. Column "annual plan" does not fill in the report on donations and gifts;
9.3. the box "enforcement year" refers to the execution of the budget in accordance with the accounting documents;
14.10. the column "performance percentage (%) against the annual plan (2/1)" indicates the budget implementation rates percentage in relation to the planned budget for the year. The columns ' execution percentage (%) against the annual plan (2/1) data are calculated as "aisle" execution from the beginning of the year "and" the year of the aisle plan "data distribution, expressed as a percentage;

14.11. the column "monthly performance report" indicates the performance of the reference period. Data calculated as the period of the columns ' execution from the beginning of the year "and the previous reporting period, the columns ' execution from the beginning of the year" in the margin;
14.12. budget revenue performance of codified five marks;
14.13. execution of budget expenditure according to the functional category, codified the first two marks, but the expenses under the economic category, codified in the four characters;
14.14. execution of budget financing for the first three of the codification of the signs and the fifth sign;
14.15. inquiries about cash and deposit balances indicate budget cash and deposit balances in the corresponding item of funding at the beginning of the year and at the end of the period;
14.16. providing information on the balance, the column "classification code" corresponding to the classification code for the financing of the beginning of the year with the added "S" to the end of the period, with the legend "both".
15. Form No 2-CARRY "review of loans" preparatory order: 15.1. report on loans, prepare the State budget and local authorities from the State budget in part derived public persons and a budget funded institutions;
15.2. the review of loans loans received and indicate the financial leasing liabilities;
15.3. data points for the period from the beginning of the year and for a period of a month;
15.4. the column "code" are classified in the loans according to the following codes: 01 – financial stabilisation loan; 02-financial leasing; 03 – European Union loan co-financed projects implementation; 04 – loan for different purposes (code example, classifying a loan for which the borrowing contract and EU co-financed projects and other purposes and it is not possible to classify 03 or 09 code); 09 – other loans;
15.5. the column "lender" indicates the name of the grantor. If debt financing source is the international financial institution's loan and lender is the Treasury, though in that box the lender's name and the source of funding;
15.6. the column "Institutional sector classification code" indicates the corresponding classification of counterparties according to the laws and regulations in the field of budget classification;
15.7. the column "purpose of" the loan agreement specifies the specific loan purpose;
15.8. the column "signing date" indicate the date (yyyy. URdd.mm.), which signed the loan agreement;
15.9. the column "repayment period" indicate the loan agreement of that date (yyyy. URdd.mm.), to which the lender will reimburse the loan;
15.10. the column "%" is applied to the loan interest rates: fixed, variable or non-interest-bearing;
15.11. the column "currency sign" the common currency in a designation, issued the loan;
15.12. the column "loan amount" indicate the loan agreement shall determine the loan amount. If the loan was issued in the original currency, conversion of dollars by the Bank of Latvia indicates the official exchange rate on the last day of the reporting period;
15.13. the columns ' debt to the beginning of the year, "" transactions: increase (+): from the beginning of the year, "" transactions: increase (+): during the reporting period "," transaction: (-): from the beginning of the year, "" transactions: (-): during the reporting period, "" Another reduction/increase, other than transactions (-, +): from the beginning of the year, "" Another reduction/increase, other than transactions (-, +): the period "and" exchange rate changes (+,-): from the beginning of the year, "" changes in currency exchange rates (+,-): during the reporting period "indicates data relevant to accounting data and in accordance with the terms of the loan agreement;
15.14. the columns ' debt to the end of the reporting period (2. + 3.5 + 7 + 9 +) "data calculated as debt to doorframe" the beginning of the year, "" transactions: increase (+): from the beginning of the year, "" transactions: (-): from the beginning of the year, "" Another reduction/increase, other than transactions (-, +): from the beginning of the year "and" exchange rate changes (+,-): from the beginning of the year, "the amount of data;
15.15. the column "loan servicing expenses year to date" indicates the year past due loan servicing costs (such as interest, commitment fees);
No 15.16. the column "not paid part of the loan at the end of the reporting period" indicates the amount of the loan not received;
15.17. ' repayable loan of up to the end of the reference year "refers to the end of the reference year to be repaid the loan principal part: If the loan received 15.17.1. original currency conversion in local currency by the Bank of Latvia indicates the official exchange rate on the last day of the reporting period;
15.17.2. data expressed as a positive number;
15.17.3. review on last month's column, the data in the report is "0";
15.18. provides an explanation of the columns "reduction/increase in Other, other than transactions (-, +): from the beginning of the year" and "other reduction/increase, other than transactions (-, +): the period";
15.19. the certificate shall state the derivative financial instruments used for hedging financial risk debt portfolio, financial instruments and other financial instruments;
15.20. at the end of the reporting period of the derivative financial instruments, having regard to the market price on the last day of the period. Gains or losses arising from the revaluation of derivatives, appropriate records as revenue or expenses from revaluation of derivatives and short-term assets or liabilities. Debt portfolio of derivative financial instruments currency effects specific to apply to debt portfolio, but interest payments under derivative financial instruments apply to debt service costs;
15.21. derivative financial instruments the market value calculated based on factors affecting market prices and developed financial derivatives value determination procedure. 
16.-HEAD of form 3 "review of guarantees" preparatory order: 16.1. Overview of guarantees, prepare the State budget and local authorities from the State budget in part derived public persons and a budget funded institutions;
16.2. the review of the information on the guarantees for guarantee operations: 16.2.1. included in the zembilanc of the item – issued guarantees (including guarantees of study and student loans);
16.2.2. you shall reimburse the guarantor;
16.3. data points for the period from the beginning of the year and for a period of a month;

16.4. the column "tracking account" indicates whether a security is listed on zembilanc or obligations;
16.5. the column "lender" indicates the guaranteed loan vendor name;
16.6. the column "Institutional sector classification code" indicates the corresponding classification of counterparties according to the laws and regulations in the field of budget classification;
10.4. the box "target" indicates the guarantee laid down in the Treaty, the purpose of the loan;
16.8. the column "borrower" indicate the loan recipient's legal name. If the beneficiary is an individual guarantee, the entry entitled "private individual";
10.5. the column "signing date" indicates the date of signature of the Treaty of guarantee (URdd.mm. yyyy);
16.10. the column "repayment period" indicates the guaranteed loan repayment period in accordance with the contract of guarantee (URdd.mm. yyyy);
16.11 the column "currency sign" indicates its common currency sign, which provides a guarantee;
16.12. the column "the guarantee" indicates the amount of total eligible loan amount;
16.13. in the column "guaranteed loan amount" indicates the total amount of the loan in accordance with the Treaty;
16.14. the columns ' outstanding amount which have not fallen due (at the beginning of the year) "," Business: increase (+): from the beginning of the year, "" transactions: increase (+): during the reporting period "," transaction: (-): from the beginning of the year, "" transactions: (-): during the reporting period, "" Another reduction/increase, other than transactions (-, +): from the beginning of the year, "" Another reduction/increase, other than transactions (-, +): the reference period ', ' exchange rate changes (+,-): from the beginning of the year "and" exchange rate changes (+,-): during the reporting period "indicates data relevant to accounting data and in accordance with the conditions of the contract of guarantee;
16.15. the columns ' outstanding amount which have not fallen due (at the end of the reference period) (3. + 4. + 6 + 8 + 10.) "is calculated as the" outstanding amount of boxes, which have not fallen due (at the beginning of the year) "," Business: increase (+): from the beginning of the year, "" transactions: (-): from the beginning of the year, "" Another reduction/increase, other than transactions (-, +): from the beginning of the year "and" exchange rate changes (+,-): from the beginning of the year, "the amount of data;
16.16. the column "guarantee to the repayable portion of the end of the reference year" refers to the end of the reporting year planned borrowing to be repaid principal guaranteed. Review on last month's column, the data in the report is "0";
16.17. guarantees report can be grouped by the target and the borrower: 16.17.1. the column "signing date" indicates the date of the contract, concluded the first in a group;
16.17.2. the column "due" date of the contract for the loan that will be repaid last in this group;
16.17.3. loan boxes indicate the movement of the Group business of executing the contract total.
17. Form No. 4-SAI "review of liabilities" preparatory order: 17.1. Overview of liabilities shall be prepared by the local government authorities;
17.2. the review of the level of commitment indicates: 17.2.1. loans received detailed for each contract (excluding financial leasing);
17.2.2. guarantees provided (detail of each contract);
17.2.3. other long-term liabilities, which are undertaken according to the local Government Council decision (if concluded contracts for the purchase or hiring of goods, services, or the execution of the customer's needs and contracts that provide for local government participation in the implementation of specific projects, but the total payment for the transaction in the municipality does not take 12 months from the date of conclusion of the contract according to the agreement of the budget year, and shows the total amount of the commitment). Indicates the total amount of those liabilities;
17.3. in the line "other long-term liabilities" indicates a balance in the composition of creditors included in long-term liabilities and possible future commitments, as well as financial leasing liabilities (excluding 17.2.1 17.2.2 these rules and commitments referred to in subparagraph.);
17.4. data points for the period-financial year "n", "n + 1" – the next financial year, etc.;
17.5. If the connection changes (concluded a new agreement, made amendments to existing treaties), it indicates the next period after the change of commitment;
10.9. column "code/accounting account": "borrowing section 17.6.1." indicates the information in accordance with this rule 15.4.;
17.6.2. the section "guarantees" indicates the information in accordance with this rule 16.4.;
17.7. the column "lender" indicates a credit institution (grantor) name: 17.7.1. under the "loans" – according to the provisions of annex 3. "review of" the loan lender "in the box" information, with the exception of the capital lease;
17.7.2. under "guarantees" – according to the provisions of annex 4, "review of guarantees" in the column "lender" to the information;
11.1. the column "Institutional sector classification code" indicates the corresponding classification of counterparties according to the laws and regulations in the field of budget classification: 17.8.1. under "loans" – according to the provisions of annex 3. "review of" the loan lender "in the column" the information specified;
17.8.2. under "guarantees" – according to the provisions of annex 4, "review of guarantees" in the column "lender" to the information;
11.1. the box "target" indicates the loan (according to annex 3 of these regulations "review of loans" under "objective information") or guarantee (in accordance with the provisions of annex 4, "review of guarantees" under "objective information") specified in the contract;
17.10. the column "date of conclusion of the contract" indicates the date on which you signed the contract in question: "the loan section 17.10.1." – according to the provisions of annex 3. "review of loans" under "signing date" information;
17.10.2. the section "guarantees" – according to the provisions of annex 4, "review of guarantees" in the column "signing date" information;
17.11. the column "liabilities: n" indicates total current financial year refunds – the liabilities in principal and interest payments, according to the contract concluded, without making adjustments for the reporting period in relation to the repayment of principal and interest;
17.12. the columns ' liabilities: n + 1 "," level of commitment: "n + 2" liabilities: n + 3 "," liabilities: n + 4 "," liabilities: n + 5 "and" liabilities: n + 6 "indicates the relevant financial year in refunds, where liabilities in principal and interest payments, according to the contract concluded;

17.13. the column "liabilities: in the coming years" points totals to be released until full discharge of, the relevant financial obligations – obligations of principal and interest under the contract concluded;
If this rule 17.11 17.14.., 17.12. and 17.13. interest payment referred to in (a) shall apply to the calculation of the variable interest rate, loan interest payments to the current financial year and the subsequent years, calculated in accordance with the projected interest rate. If according to the loan agreement for the reference period, the interest rate is fixed for the next interest payment period, the payment of interest on the loan for the period concerned the conversion according to the actual interest rate;
17.15. the column "liabilities: total" indicates the total liabilities. The columns ' total ' data calculated as boxes to "n", "", "n + 1 n + 2 n + 3", "", "", "n + 4 n + 5", 6 "n +" and "" in the coming years;
17.16. "commitment of the general revenue" is calculated as the total of the line "liabilities" and row "general revenue without mērķdotācij and contributions financial cohesion fund financial year", expressed as a percentage;
17.17. the line, "the general revenue without mērķdotācij and contributions financial cohesion fund financial year" indicates a monthly report on the implementation of the general budget of the aisle "annual plan" and mērķdotācij total revenue and contributions financial cohesion fund. 
18. Form 5-INCOME TAX "on personal income tax" preparatory order: 18.1. Overview of individual income tax to prepare municipalities with which the Finance Ministry has concluded a contract for the personal income tax revenue collection in the special procedure;
18.2. the column "classification code group/classification code" indicates the budget revenue classification codes according to the laws and regulations in the field of budget classification;
18.3. the column "pointer name" indicates the name of the classification code according to the laws and regulations in the field of budgetary classification and additional line names;
18.4. the box "enforcement year" indicates local government implementation of the budget in accordance with local government accounting documents;
18.5. the column "monthly performance report" indicates the performance of the reference period. Data calculated as the period of the columns ' execution from the beginning of the year "and the previous reporting period, the columns ' execution from the beginning of the year" in the margin.
V. concluding questions 19. Be declared unenforceable in the Cabinet of 22 September 2009. Regulation No 1071 "rules on the amount of the monthly review, preparation and submission of the order" (Latvian journal, 2009, nr. 153).
20. Monthly report for December 2010 is made in accordance with the Cabinet of 22 September 2009. Regulations No 1071 "rules on the amount of the monthly review, preparation and submission of the order".
21. the rules shall enter into force on January 1, 2011.
Prime Minister v. dombrovsky Finance Minister e. Repše annex 1 Cabinet of 17 august 2010 regulations No 776 data collection statement of reasons – the law on budget and financial management (24.03.1994.) article 30 of the sixth and the eighth part gives the right to request this data form 1 report on the implementation of the budget of the Ministry, the codes Central Government institutions, local authorities, the name the name of the reporting year reporting month Budget (ls) classification code pointer name on plan execution from the beginning of the year against the annual plan implementation rate% (2./1.)
The execution of the reference month (A) (B) 1 2 3 4 total revenue xxx. x.x.x.
Classification code title xx. x.x.x.
Classification code name total expenditure expenditure according to the functional category xx. 000 classification code title xx. 000 classification code name expenditure according to economic categories, classification code name xxxx xxxx classification code name revenue surplus (+) or deficit (-) 0 x 00 00 xx F Finance classification code 0 x 00 00 xx F the name of the classification code name statement of cash and deposit balances classification code name of Performance Indicators from the start of the year F xx 0 x 00 00 AS cash and deposits balance at the beginning of the year F xx 0 x 00 00 BOTH cash and deposit balances at the end of the period the Finance Minister e. Repše annex 2 Cabinet of 17 august 2010 regulations No 776 data collection statement of reasons – the law on budget and financial management (24.03.1994.) article 30 of the sixth and the eighth part gives the right to request this data form 5-INCOME statement of the personal income tax CODE, the name of the municipality in the year in Review Report of the month (ls) classification code group/classification code name of Performance Indicators from the start of the year of execution of the reference month (A) (B) 1 2 1.1.
Classification code group name xx. x.x.x.
Classification code name IEKP charged the municipality population reimburse ATM is transferred to the State budget in the PPPD on the last day of the reporting period the SUDDENLY of them transferred in the reporting period for the preceding financial year to the ATL t.sk. the remainder, which included in the State budget but are not transferred in the reporting period, Finance Minister e. Repše annex 3 of the Cabinet of Ministers of 17 august 2010 regulations No 776 data collection statement of reasons – the law on budget and financial management (24.03.1994.) article 30 of the sixth and the eighth part gives the right to request this data form 2-TAKING overview of the borrowing numbers in the Ministry, Central Government authorities, local government authorities name the name of the reference year the reference month (ls) Code Behind-No-cionāl the employer sector class-cation code goal Through writing-of-date At maturity% rate-currency-mējum denotes the-we cover amount
Debt to the couple-view transactions Other early reduction/increase, other than transactions (-, +) changes in currency exchange rates (+, –) debt to the end of the reporting period (2. + 3.5 + 7 + 9 +.)
Take the US-was soon shod-pošan expenses from the beginning of the year-Up we did not pay the part at the end of the reporting period Covers the part of the US-sājam atmak until the end of the reporting year increase (+) decrease (-) from the beginning of the year during the period from the beginning of the year during the period from the beginning of the year during the period from the beginning of the year in the reporting period A B C D E F G H 1 2 3 4 5 6 7 8 9 10 11 12 13 14
















































































































Total explanation of 7 and 8 in the box ' Other debt reduction/increase, other than transactions (-, +) "the data supplied code description of the transactions from the beginning of the year in the reporting period of the financial leasing FILE receiving the loan EITHER from the State budget funds Totalling of the RHINE the World Bank credit the borrowing amount increase in PAL, if under the contract is not paid money but pay the Bills SAM loan principal reduction, if repayment in accordance with the Treaty, another authority BETWEEN the received/transferred between authorities on/katra a detailed description of the transaction/total certified AFI derivative financial instruments of debt portfolio hedging of x x x ls PAF other derivative financial instruments x x x ls AFITV financial derivatives market value in dollars x x x Finance Minister e. Repše annex 4 of the Cabinet of Ministers of 17 august 2010 regulations No 776 data collection statement of reasons – the law on budget and financial management (24.03.1994.) article 30 of the sixth and the eighth part gives the right to request this data form 3-Overview of the guarantees HEAD code Ministry Central Government authorities, local government authorities name the name of the reference year the reference month (ls) counting account lender-cionāl sector No class-cation code objective Covers the signature horse-employees-date At the period of currency-in-denotes a head-mējum you the amount guaranteed-we cover the amount Not paid amount-has joined pay-equestrian (on the beginning of the year) dealing Another reduction/increase, other than transactions (-, +) changes in currency exchange rates (+, –)-the amount paid by the Banks that have not fallen in charge-equestrian (on the end of the reference period) (3. + 4. + 6 + 8 + 10.)
Head-of-sājam of atmak you until the end of the reporting year increase (+) decrease (-) from the beginning of the year during the period from the beginning of the year during the period from the beginning of the year during the period from the beginning of the year in the reporting period A B C D E F G H 1 2 3 4 5 6 7 8 9 10 11 12 13 total Finance Minister e. Repše annex 5 Cabinet of 17 august 2010 regulations No 776 data collection statement of reasons – the law on budget and financial management (24.03.1994.) article 30 of the sixth and eighth part gives the right to request this data form 4-Report of the SAI about codes the name of the municipality, the name reference year the reference month (ls) code/accounting account lender Institutional sector classification code for the goal date of conclusion of the contract liabilities n n + 1 n + 2 n + 3 n + 4 n + 5 n + 6 years total (1 + 2 + 3 + 4 + 5. + 6 + 7 + 8.)
A B C D E 1 2 3 4 5 6 7 8 9 loans total x x x x x x total Guarantee other long-term liabilities x x x total liabilities liabilities in% of the general revenue budget revenues without contributions mērķdotācij and financial cohesion fund financial year Finance Minister e. Morgan