Cabinet of Ministers Regulations No. 676 in Riga 2010 (27 July. No 38 13) the General Programme "solidarity and management of migration flows" created as part of the Fund management and control arrangements have been issued in accordance with the General Programme "solidarity and management of migration flows" within the Fund management law created the second part of article 6, article 14 1, 2, 4, 5, 6, 7, 8 and 9 and 20 of the third paragraph of article i. General questions 1. determines: 1.1. The General Programme "solidarity and management of migration flows" (hereinafter referred to as the programme) within the European external borders Fund (2007-2013) , The third-country nationals Integration Fund (2007-2013), the European return Fund (2008-2013) and the European Refugee Fund (2008-2013) (hereinafter referred to as the Fund), the multiannual programme and annual programmes of the fund development and validation procedures;
1.2. requirements for fund management and control system;
1.3. the order in which the State budget funds are planned for the implementation of the projects of the Fund and repayment of expenditure incurred in national budgets;
1.4. the Fund's project financing and payment arrangements;
1.5. the order in which the managing authority, the audit authority, the certification authority, payment authority and the beneficiary shall report on the implementation in the funds identified discrepancies, inconsistencies, cases where the beneficiaries of the Fund (hereinafter referred to as the beneficiary) the expenditure recognized as appropriate;
1.6. the order in which the corresponding expenditure not recoverable;
1.7. the procedures shall be approved by the European Commission and submitted to the Foundation's annual program implementation progress report (progress report), the Foundation's annual program implementation final report (final report) and the evaluation report on the results of actions co-financed by the Fund and efficiency;
1.8. the arrangements made in the Fund's project financial control and audit, and institutions that take these checks or participate therein;
1.9. the order in which the beneficiary that is direct or mediated by the national regulatory authority, the derived public person, or other public authority of the funds recovered or settled dispute on the payment of the financial resources allocated to or continuation of payment;
1.10. the Fund's managing authority, the audit authority, the certification authority and payment authority.
2. the Fund Management provides the following institutions involved in the management of the Fund: 2.1 the European external borders Fund (2007-2013): 2.1.1. the managing authority is the Ministry of the Interior;
2.1.2. the certification authority is the Central Finance and contracting agency;
2.1.3. the audit authority is the Ministry of finance;
2.1.4. a payment institution's Treasury;
2.2. the European third country nationals Integration Fund (2007-2013): 2.2.1. the managing authority is the Ministry of Justice;
2.2.2. the certification authority is the Central Finance and contracting agency;
2.2.3. the audit authority is the Ministry of finance;
2.2.4. the payment authority is the Treasury;
2.3. the European return Fund (2008-2013): 2.3.1 managing authority is the Ministry of the Interior;
2.3.2. the certification authority is the Central Finance and contracting agency;
2.3.3. the audit authority is the Ministry of finance;
2.3.4. a payment institution's Treasury;
2.4. European Refugee Fund (2008-2013): 2.4.1. the managing authority is the Ministry of the Interior;
2.4.2. the certification authority is the Central Finance and contracting agency;
2.4.3. the audit authority is the Ministry of finance;
2.4.4. the payment authority is the Treasury.
3. If the Fund management delegated specific authority delegated responsibilities under it and the right amount of these provisions make these responsibilities of the managing authority.
II. the multiannual programme of the Fund and the Fund's annual programme and the approval of the Fund 4. multi-annual programme of the European Commission approved a document that includes a description of the situation, the needs analysis, appropriate strategies and financial plans for the entire period of operation of the Fund.
5. the Fund's annual programme is the European Commission approved the document, drawn up in accordance with the multiannual programme of the Fund and determine the conditions for the implementation of the Fund and priorities for the year, as well as the available financial resources and the distribution of the General conditions for the selection of projects of the Fund and the Fund's annual programme.
6. the managing authority shall ensure that the draft multiannual programme of the Fund and the Fund's annual program development and updating of the project, as well as the approval of the Management Committee. These documents shall be submitted to the European Commission according to the time-limits laid down in the European Union in the governing legislation.
7. after the draft multiannual programme of the Fund and the Fund's annual programme of European Commission approval of the managing authority shall ensure the dissemination of information on those documents.
8. If, after submission of the draft assessment finds that one of the priorities or the activities of the Fund for the implementation of the project requires less financial resources than priority or assigned to the activity, the Programme Management Committee in the governing European Union legislation prescribed may decide to reallocate the remaining amount in other priorities or activities submitted to the Fund for the financing of the project application.
III. requirements for fund management and control system for 9. the managing authority, the audit authority, the certification authority and payment authority provides the internal control system and functioning in accordance with the Republic of Latvia and the European Union law governing the program.
10. the managing authority shall coordinate the management and control system preparation or updating of the description and submit it to the European Commission. The managing authority shall submit the draft annual programme of the Foundation, shall inform the European Commission, if you have made significant changes to the Fund's management and control system. For material changes to the Fund's management and control systems by the managing authority shall inform the Commission within 10 working days after this change is made, or the receipt of the information from the audit bodies or certification authorities.
11. The audit authority and the Certifying Authority Fund annual programs project preparation process will inform the managing authority, if changes are made to the Fund's management and control system. For material changes to the Fund's management and control system of the audit authority and the certifying authority shall inform the managing authority within 10 working days after the change.

12. the managing authority once a year to 15 December and articulates up to December 31, shall be submitted by the audit authority and the certifying authority updated the management and control systems and, if the changes are made. If no changes have been made, the managing authority shall inform the audit authority and certification authority.
13. the managing authority shall, if necessary, update the description of the procedure for the implementation of the programme (Guide) and two weeks after the escalation submitted a certification authority and an audit authority for changes.
14. the managing authority, the audit authority, the certification authority, payment authority and the beneficiary according to the competence ensures an adequate audit trail and stored with the Fund's project-related documents in accordance with the deadlines laid down in the European Union in the governing legislation.
IV. Fund for the implementation of projects in the planning and financing of the State budget expenditure 15. the managing authority shall inform the authority of the payment account where the subject of the European Commission received the Fund's financial resources for the implementation of the annual programme.
16. payment authority within two working days, following the rules referred to in paragraph 15 of the financial resources of the Fund for the receipt of the transfer to ensure that the managing authority and the managing authority shall submit the account statement.
17. the Fund approved funding for the implementation of the project in accordance with the following principles (taking into account the proportions laid down in the laws and regulations of the Fund in the project tendering, beneficiaries of the Fund, the Fund's project application preparation and submission procedures and their evaluation criteria, Fund project selection, grant contracts, as well as technical assistance for the implementation of the activity): 17.1. If the beneficiary of the Foundation of the Republic of Latvia have direct or direct the national regulatory authority or another public authority funding, as the Fund and national co-financing from national budget resources;
17.2. If the beneficiaries of the Fund are derived from the Republic of Latvia's public person or private-law legal person, international organization or representative office in the Republic of Latvia, which operates in the area supported by the Fund, funding granted in one of the following ways (taking into consideration the regulations of the Fund in the project tendering, beneficiaries of the Fund, the Fund's project application preparation and submission procedures and their evaluation criteria, as well as project selection and Fund grant contract procedures) : 17.2.1. as the Fund and national co-financing from national budget resources;
17.2.2. as the Fund and national co-financing, which consists of co-financing requested from the Fund and the State budget financing.
18. Features (as a Government grant from the General Revenue Fund and the State budget for the provision of funding) for the implementation of the project of the Fund for the current year and the State budget long-term commitment concerned ministries or other Central Government authorities (hereinafter referred to as the central national authority) on the competence of existing plans to fund projects in the General State budget in a separate subprogramme under the legislation on the budget and financial management.
19. Features (as foreign financial assistance) Fund repayment plan, the managing authority concerned, the Ministry's budget in the General individual State subprogramme.
20. National budget long-term commitment for the implementation of the projects of the Fund of the relevant Central Government authorities in planning a general breakdown of the funds.
21. If it is not possible to schedule a financing fund for the implementation of the draft State budget law for the current year, the central national authority in accordance with the laws and regulations on the reallocation of funds requires appropriate funding for the implementation of the project of the Fund from the budget in which the Ministry of Finance intends not split funding policy of the European Union and other foreign financial assistance and projects co-financed measures.
22. by law the national budget for the current year or the adoption of amendments of the central national authority in accordance with the laws and regulations on appropriations shall be prepared and approved a financing plan adequately fund and approved the State budget funding.
23. the managing authority within 30 working days of the certification authorities information about the certified expenditure prepared payment order for transfer of the Fund of State budget revenue in the amount of the expenditure certified in the light of the Fund under the project of the Foundation funding and the State budget funding and the actual proportion of fund managing authorities of the balance of the account.
24. The European Commission's annual programs fund the final payment is received by the managing authority within 10 working days of the payment order shall be prepared to clear the State budget revenues fund the remaining certified expenditure.
V. Fund for project financing and payments 25. If the beneficiary is: 25.1. direct public administration institution, located in the managing authority subordinated to the Ministry or institutional, that performs functions of the managing authority, the project funded and payments from the funds allocated to the relevant national authority, in accordance with the State budget law for the current financial year. The beneficiary prepares a payment order and submitted to the paying authority;
25.2. direct public administration institution that is not subordinated to the managing authority, the institutional beneficiaries after grant's contract with the managing authority shall inform the central authority of the State. The central national authority requires the financial resources of the Fund in the State budget for the implementation of the project. Beneficiaries of projects funded and the payments shall be made from the funds allocated to the relevant national authority, in accordance with the State budget law for the current year. The beneficiary prepares a payment order and submitted to the paying authority;

25.3. a Ministry other than the managing authority, the funding recipient after the grant contract with the managing authority requires the financial resources of the Fund in the State budget for the implementation of the project. Beneficiaries of projects funded and the payments shall be made from the funds allocated to the relevant national authority, in accordance with the State budget law for the current financial year. The beneficiary prepares a payment order and submitted to the paying Office.
26. If a beneficiary is directly in the public administration, the public person, derived by another public authority or private entity, the Fund financed the project in accordance with the following principles: 26.1. after the submission of the project approval by the Fund's managing authority and the beneficiary agree on the Fund's financing arrangements for the project. Funding arrangements include the grant agreement that provides for one of the following: 26.1.1. the beneficiary shall finance fund project from its own resources and the implementation of the project or part of it shall be submitted to the funding request for the reimbursement grant under the procedures laid down in the Treaty;
26.1.2. the beneficiary shall finance projects of the Fund from its own resources and the payment of advances in accordance with the funding request submitted to the grant agreement. The beneficiary receives the interim and final payments under the funding request submitted to the grant in accordance with the procedure laid down in the Treaty;
26.2. the managing authority 26.1.2. these provisions in the case referred to in subparagraph within the time limits specified in the contract, grant, and in order to transfer funds to the recipient of the payment of the advance;
26.3. advances and intermediate payments total may not exceed 90% of the funds the allocated funding for the project;
26.4. the payment of the managing authority granted at the end of the project report making note of;
26.5. the beneficiary shall provide the managing body of the Fund, the project funding requests for intermediate payments or closing a request for payment or reimbursement of expenses, together with grant, grant stated in the contract documents, the time limits laid down in the Treaty and in order;
16.5. the managing authority after this rule 26.5. receipt of documents referred to in the grant within the time limit set in the Treaty provide: 26.6.1. verification of the documents submitted, if necessary, request from the beneficiary of the extra or missing documents or justification of expenditure grant documents laid down in the Treaty;
26.6.2. the preparation of an opinion on the eligibility of expenditure;
26.6.3. interim or final payment to the beneficiary of the transfer of funds, withholding of requested features not found in the volume according to the expenses incurred;
16.6. the managing authority shall ensure the conversion of expenditure the European Union single currency in accordance with the requirements of the European Commission;
26.8. This provision 26.6.2. referred to the opinion of the managing authority shall send the beneficiary, certifying authority and audit authority.
27. the managing authority shall, in accordance with the laws of European Union policy instruments or foreign financial aid allocation, renewal or revocation of the suspension arrangements shall take a decision on the Fund's financing plan for the project of appropriation of the suspension, restoration or withdrawal.
28. If the funds in the course of implementing the project, the total expenditure under the Fund for the project exceeds the maximum approved amount of the eligible cost, the difference shall be borne by the beneficiary of the funds.
Vi. implementation of the Fund, the types of non-compliance and reporting of discrepancies identified 29. For non-compliance with this provision in the sense understood in any funds in the Republic of Latvia regulatory or European Union law, the resulting infringement of the managing authority, the audit authority, certifying authorities, paying authorities or the beneficiary of the Act or omission which has or could have a negative impact on the general budget of the European Union.
30. The budget of the European Union can directly affect the following discrepancies: 30.1. without compliance with the Fund project application selection process, which has affected the Fund's project application selection the end result;
30.2. the legislation regulating purchases or purchase contract violations, including inappropriate material or not, the purchase of high-quality services, which affect or may affect the Fund's budget for the project, as well as non-compliance with procurement contracts;
30.3. conflict of interest grant contract process;
18.9. the accounting and spending a source document design and storage, non-compliance with accounting requirements;
30.5. payments to non-compliance with the expenditure defined work volume;
30.6. the regulatory provisions that set the Foundation for implementing the project, and grant's breach of contract.
31. The audit authority, the certification authority and payment authority prepares the quarterly non-compliance report (annex) for each of its non-compliance found and sent to the managing authority (paper and electronic), audit authority and payment authority the quarterly non-compliance report, a copy of the certification authority, but the certification authority and payment authority, the audit authority, the following time limits: 31.1. for the current year quarter I-until May 1 of the current year;
31.2. for the current year quarter II-up to 1 august of the current year;
31.3. for the current year quarter III-1 for the year to November;
19.5. the current year quarter IV – until next February 1.
32. If the quarter is not found in non-compliance, the audit authority, the certification authority and payment authority in writing inform the managing authority the provision referred to in paragraph 31.
33. the managing authority shall examine all the quarterly non-compliance report and other available information and, if necessary: 33.1. requests additional information from the audit authority, the certification authority and payment authority;
33.2. propose or carry out inspections and audits to obtain assurance about the non-compliance detection and prevention measures of the effectiveness and sufficiency;
33.3. proposes additional measures for the inspection and audit of audit institutions, certification authorities and authorities of the specified payment discrepancies.
34. the managing authority, the audit authority, the certification authority and payment authority provides information to keep records for each of the Foundation's annual program implementation period found.

35. If, in accordance with the managing authorities for more information on the compilation of quarterly non-compliance report this case does not constitute non-compliance by the managing authority within four weeks after receipt of that report shall inform the quarterly non-compliance report to the applicant, with a copy to the audit authority and the certifying authority.
36. the managing authority after the quarterly non-compliance report to prepares for the consideration of the initial report on the discrepancies in accordance with the decision of the European Commission about the arrangements for the feasible projects of the Fund.
37. the initial report on the discrepancies do not prepare (except if there is a suspicion of fraud) in the following cases: 37.1. discrepancies relate to amounts which are less than the equivalent of EUR 10 000, in the European Commission's decision on the arrangements for the feasible projects of the Fund;
37.2. the discrepancy gets only as unable to completely or partially fulfill the Foundation's annual program of project finance in the bankruptcy of the beneficiary;
37.3. If the beneficiary voluntarily pointed to the discrepancies before the managing authority found it (before or after payment is made);
23.2. If the managing authority discrepancies discovered and corrected before the payment is made and the beneficiary before the inclusion of the relevant expenditure in declarations of expenditure presented to the Commission.
38. the managing authority shall inform the European Commission of the procedures undertaken for all previously reported discrepancies, and this procedure will result in major changes in prices under the European Commission's decision on the arrangements for the feasible projects of the Fund.
39. the managing authority shall, in preparing the annual programs Fund progress or final report, inform the European Commission of the identified discrepancies.
VII. recognition of Expenses on the appropriate 40. Managing Authority may recognise the costs of not appropriate in such cases: 24.9. after the grant of the reports provided for in the contract or expenditure justification document checks, preparing this rule 26.6.2. opinion referred, if expenditure on 40.1.1.: match Fund project expenditure;
40.1.2. expenditure does not meet the eligible cost of the Fund;
40.1.3. funding recipient does not submit the managing body the necessary justification of expenditure documents grant the contract within the time limits and procedures;
40.1.4. beneficiary has not adhered to the Republic of Latvia or of European Union laws and regulations that govern the implementation of the project or the Foundation grant, the conditions of the contract;
40.2. the non-compliance report and evaluation.
41. If the managing authority for the appropriate amount of expenditure recognised less than the beneficiary grant agreement presented in the report, it said the total reduced the Fund's eligible costs of the project and ensure that appropriate records.
VIII. Inadequate recovery of expenses carried out 42. If the beneficiary which implemented project has been discrepancy is direct or mediated by the national regulatory authority, the derived public person, or other public authority (hereinafter referred to as the public authority), the managing authority shall not recover expenses incurred in the following order: 42.1. If possible, on the basis of the agreement for the implementation of the project, the Foundation provides an appropriate expenditure of the withholding of interim or final payment to be granted to the beneficiary;
26.2. assess the costs of inadequate recovery, the efficiency and effectiveness of the process and, if the recoverable amount per project does not exceed 50 dollars and administrative and other expenditure related to inadequate recovery of the expenditure is higher than the recoverable amount, based on the agreement for the implementation of the project of the Foundation, can not write off expenses incurred corresponding expenditure;
26.3. If these rules 42.1 and 42.2. in order it is not possible to recover the improper expenses incurred: for inadequate 42.3.1. the expenditure shall inform the beneficiary of the financing and the appropriate expenditure authorities have carried out the highest authorities of the supervisor;
42.3.2. the inadequate expenditure made in writing to the Cabinet and State control. Not according to the date of recovery of the expenditure incurred shall be considered the date when the managing authority shall inform the Cabinet about inappropriate expenditure.
42.3.1.43. These provisions and information referred to in subparagraph 42.3.2. indicates: 43.1. the beneficiary of the financing, which carried out the project is found not made;
43.2. the name and number of the project;
43.3. the findings of fact;
43.4. reasons why the costs recognised as inadequate;
43.5. inadequate amount of the expenditure incurred, including: 43.5.1. the Fund's financing;
43.5.2. State budget financing;
27.1. the recoverable amount, including: 43.6.1. the Fund's financing;
43.6.2. State budget financing;
27.2. the inadequate amount of expenditure of European funds to the Commission if it has received the European Commission's decision on the repayment of funds;
43.8. inadequate recovery of expenditure incurred.
44. This rule 42.1. in the case referred to in subparagraph managing authority of funding amounts to be awarded to the recipient of the report does not match any expenditure and shall inform the beneficiary of the financing, specifying the amount of the withholding of funds, and the basis on which costs are found to be appropriate.
45. If the managing authority 26.2. these provisions do not adequately referred to expenses incurred pursuant to copy publications, so in addition to prepare an accounting statement, which contains the date when the corresponding expenditure carried out pursuant to written publications. That date is deemed not appropriate for the recovery of expenditure incurred.
46. If the beneficiary which implemented project has been discrepancy, is not a public body, the managing authority shall not recover expenses incurred in the following order: 46.1. when possible, on the basis of the civil contract entered into for the implementation of the project, less the relevant expenses incurred from the next or current payment, within three working days after the actual is deducted by the beneficiary is notified;

46.2. assess the costs of inadequate recovery, the efficiency and effectiveness of the process and, if the recoverable amount per project for one case of non-compliance not exceeding 50 dollars and administrative and other expenditure related to inadequate recovery of the expenditure is higher than the recoverable amount, based on the conclusion of the contract for the civil implementation of the project of the Foundation, can not write off expenses incurred relevant editions, three working days after writing off about informing the beneficiary;
46.3. If this rule 46.1.46.2. in point and the order it is not possible to recover the improper expenses incurred, agreed with the beneficiary of the financing civil order or adopt administrative expenditure incurred for inadequate recovery and three working days it along with a warning about enforcement by the funding recipient.
47. If the managing authority adopts this rule 46.3. administrative provisions referred to, but not the beneficiaries according to the expenses incurred can not repay this rule 46.3. the warning referred to in subparagraph within the time limit laid down in: 29.3. the beneficiary shall inform the managing authority on the need to change the time limit laid down in the notice;
47.2. the managing authority shall consider information submitted and, if necessary, within seven working days after its receipt is issued a new alert for the administrative enforcement of the Act;
47.3. the managing authority within three working days after the issue of a new alert on the administrative enforcement of the Act to send the funds to the recipient.
48. This rule 46.1. in the case referred to in subparagraph managing authority of funding amounts to be awarded to the recipient of the report does not match any expenditure and shall inform the beneficiary of the financing, specifying the amount of the withholding of funds, and the basis on which costs are found to be appropriate.
49. If a managing authority that rule 46.2. not referred to expenses incurred pursuant to copy publications, so in addition to prepare an accounting statement, which contains the date when the relevant expenditure carried out pursuant to written publications. That date is deemed not appropriate for the recovery of expenditure incurred.
50. the inadequate reimbursement of the Managing Authority opens an account Treasury.
51. the managing authority shall ensure that the beneficiaries will repay improper expenses incurred that rule 50, paragraph account.
52. the inadequate recovery expenditure incurred shall be deemed to be the date that does not match any expenditure is repaid that rule 50, paragraph account.
53. the managing authority shall ensure that the sums recovered by improper transfer of expenditure incurred in national budget revenue, if these expenses are not reimbursed to the European Commission in accordance with its request.
54. If not for expenditure to be repaid to the European Commission in accordance with the provisions referred to in paragraph 67 of the European Commission's final decision, but the recovery from the beneficiaries is not possible, a leading authority on the basis of an order of the Cabinet of Ministers, released financial resources from the budget of the programme, in which the Ministry of Finance intends not split funding policy of the European Union and other foreign financial assistance and projects co-financed measures.
55. the managing authority shall inform the certification authority does not comply with the expenditure incurred in the recovery of the beneficiary and recover funds transfer of State budget revenue, as well as inform the audit authority, if the expenses are recognised as inappropriate after certification or audit authority of non-compliance report.
56. the certification body shall verify that the expenditure incurred for inadequate recovery, as well as records of recoverable and amounts refunded where possible by deducting them from the next statement of expenditure declared expenditure.
IX. Report preparation, approval, and submission to the European Commission 57. the managing authority for the European Commission progress report and the final report for each year of the Foundation programme.
58. in order to prepare the final report, the managing authority shall ensure that the Foundation's annual program evaluation of the progress made and the approval of the final report of the Steering Committee.
59. the managing authority shall submit to the certification authority (and send the information of the audit authority): 59.1. progress report together with the Fund's financing request for the second pre-financing payment-60 working days after the corresponding is found to at least 60% in the European Commission transferred advance payment;
59.2. the Management Committee approved the final report, together with a declaration of reimbursement to 80 working days at the Foundation's annual program implementation deadline;
59.3. a progress report or final report along with information on: 59.3.1. the problems identified in the accounts of expenditure used in the accounting system and accounting activities system generated the error;
59.3.2. missing supporting documents and expenses justification for the inclusion of these expenses eligible costs;
59.3.3. implementation of the programme in my perceived deviations from regulations and the reasons for the inclusion of the expenditure concerned eligible costs;
59.3.4. the perceived deviations from my years in the criteria and justification for the inclusion of the expenditure concerned eligible costs;
59.3.5. known deviations from approved procedures of the managing authority of the programme for the provision of management and controls and justification for the inclusion of the expenditure concerned eligible costs;
59.3.6. other financial control weaknesses identified and measures taken to prevent this deficiency, in connection with the implementation of the annual programme;
59.3.7. recoveries supplied and the sums recovered and with an annual funding of related accrued interest;
59.3.8. changes in the managing authority procedure descriptions (manual);
59.3.9. the draft annual programme of inspections carried out in the framework of the reports on the implementation of those recommendations of the progress report of the preparation day.

60. the certification authority within 30 working days of the progress report or final report of the managing authority shall examine and endorse it, prepare an interim or final expenditure declarations and forward these documents to the managing authority for submission to the European Commission, as well as the information of the audit authority. Together with the final report of the certification authority shall prepare and transmit to the managing authority for submission to the European Commission and the information of the audit authority of the reimbursement of the Fund Declaration.
61. If the certification body finds inaccuracies in progress or final report, it requests the managing authority to make appropriate amendments and shall inform the audit authority.
62. at the request of the certification authority the managing authority within 10 working days during the clarify the progress or final report and submit it for approval to the certification authority repeatedly (and sends the information to the audit authority).
63. the adjusted progress or final report certifying authority checks within 10 working days after its receipt of the managing authority.
64. the managing authority shall submit to the European Commission progress report, the Fund's financing request for the second pre-financing payment and certification authorities prepared an intermediate Declaration of expenditure within five working days after receiving it from a certification authority.
65. the managing authority certification authority final report together with the Foundation's funding request for payment of the damages or the Declaration and the final Declaration of expenditure, as well as the rules referred to in paragraph 92 of the audit authority report for the annual programme shall be submitted to the Commission within nine months of the year, the Foundation's program implementation.
66. the managing authority shall, within three months after receipt of the communication of the European Commission for financial corrections, having regard to the final Declaration of expenditure and the expenditure on the European Commission to be adequate, the difference between the expenditure recognized for submitted to the European Commission their views.
67. following the European Commission's receipt of the final decision on the financial means of the managing authority shall ensure that the European Commission would be refunded if the funding received and the expense difference.
68. the managing authority shall draw up an evaluation report on the results of actions co-financed by the Fund and efficiency according to the time-limits laid down in the European Union in the governing legislation.
X. Fund for financial control and audit 69. Projects financed by the Fund are subject to the European Commission, the European Court of Auditors, the national control, the managing authority, the audit authority and the certifying authority for financial control and audit.
70. the Fund's financial control and audit within the meaning of these provisions is: 70.1. beneficiaries of the funding request, the statement of expenditure and expenditure justification document;
70.2. the works, supplies and services, as well as other expenditure financed from the Fund resources, the project team check Fund for the implementation of the project;
70.3. random checks on the legality and regularity of the expenditure, ensuring that the sample is at least 10% of the total eligible expenditure for each annual programme fund;
70.4. audit to make sure the established management and control systems are effective.
71. This rule 70.1. referred to examination provide the managing authority for the inspection, exposing all the requests for financing and at least a representative sample with source documents according to the established by the managing authority.
72. This rule 70.2. the test referred to in (a) the managing authority shall ensure, in accordance with the following basic principles: 72.1. for the determination of a sample of projects, a risk analysis;
72.2. project team includes the different types and sizes of projects.
73. the managing authority shall draw up and approve the written internal procedures, determining the order in which these rules make 70.2. the inspection referred to in point.
74. the managing authority shall each quarter to the first quarter of the twentieth month date submitted to the certifying authority and the audit authority for: 74.1. during the quarter concerned planned this rule 70.2. the checks referred to in point;
74.2. previous quarter made this rule 70.2. the checks referred to in point and their results, adding all the previous quarter that rule 70.2. the checks referred to in the reports.
75. This provision is 70.3. verification shall be referred to the audit authority prior to the final Declaration of expenditure to the approval of the certifying authority.
76. the audit authority shall draw up and approve the written internal procedures, determining the order in which these rules make 70.3. referred to in check.
77. The audit authority shall draw up the rules of the 70.3. the checks referred to in report and submit it to the leading authority, with a copy of the certification authority.
78. This rule 70.4. referred to carrying out audit provides audit authority to verify the programs the Fund's management and control system.
79. the audit authority shall develop guidelines for the Ministry of Interior, Ministry of Justice and the Treasury's internal audit divisions that rule 43.7. the audit referred to in point.
80. the audit authority shall ensure that the management of the Fund of the programme, and the control system of the audit carried out in accordance with the audit strategy and regulations in the area of internal audit.
81. The Ministry of Internal Affairs, the Ministry of Justice and the Treasury within 10 working days after the conclusion of the audit, the audit report shall be submitted to the Authority (a copy) of the Fund of the programme management and control system audit.
82. The audit authority within 10 working days after the Fund's management and control system of the audit reports shall be forwarded to the receipt of the copy of the managing authority and the certifying authority.
83. the managing authority, certifying authority and the beneficiary is responsible for the provision and 70.2 70.3. checks referred to and this rule 70.4. system referred to in subparagraph audits the implementation of recommendations in their own institution.
84. the certification body has the right to do any of these provisions referred to in paragraph 70 inspection and audit. Information on the checks carried out and the results of the audit, the certification authority shall send to the managing authority and the audit authority within 10 working days of the end of the inspection or audit.

85. In order to make this provision in paragraph 70 that checks and audits, the managing authority, certifying authority, payment authority, and persons under these provisions set out the functions provide: 85.1. access to documents, and other material values that relate to the subject of the verification or audit;
85.2. approach with the introduction of the Fund's project related financial instruments and other documents (including electronic form);
85.3. required documents and a copy of the statement;
85.4. information on the Foundation's project development, implementation and monitoring.
86. the audit authority shall draw up an audit strategy which indicates the objectives, scope and methodology the audit authority for planning and implementation of programmes within the framework of the Fund.
87. The audit authority for the management of the Fund of the programme, and the control system audits and spot checks of expenditure plans so that each year, on the basis of the audit strategy of the audit and the results of the audit institution to prepare an opinion on the Foundation's management and control system.
88. The audit authority within six months after the Fund's draft multiannual programme to prepare for the approval of the audit strategy and submit it to the European Commission.
89. From 2010 to 2015, the Ministry of the Interior, the Ministry of Justice and the Treasury each year up to 31 December 2004 shall submit the audit authority for the next calendar year: 89.1. planned in fund management and control system audits during the period from 1 January to 31 December;
89.2. the changes in the strategic plan according to the performed risk assessment.
90. the audit authority shall assess the provisions referred to in paragraph 89 of the information and, if necessary, request the Ministry of the Interior, the Ministry of Justice and the Treasury to submit additional information.
91. From 2010 until 2015 the audit authority each year, by 15 February and submitted to the European Commission updates the audit strategy based on: this rule 91.1.92. information referred to in paragraph 1;
91.2. information on the Fund's management and control system audit and random checks of the results;
91.3. changes in fund management and control system description.
92. at the Foundation's annual program to the end of the audit authority shall draw up a report on the Foundation's annual program and 10 working days before the date set out in paragraph 65 of the provisions in the document submitted to the European Commission the managing authority sent to the European Commission. The report includes: 57.2. audit report for the audit of the implementation of the Foundation's annual audit program and for all the programs the Fund management and control deficiencies identified;
92.2. an opinion as to whether the Fund's management and control systems shall provide reasonable assurance that the European Commission the declarations of expenditure submitted is correct and the action taken is legal and proper;
92.3. a declaration outlining the final request for payment or statement of reimbursement and justification for the legality and accuracy.
93. The Ministry of Internal Affairs, the Ministry of Justice and the Treasury each year up to January 30 and 60 working days after the annual implementation of the programme of the Fund for submitting audit institution: 93.1. reports of the Fund of the programme management and control systems audits in accordance with the audit strategy, giving information on the Fund's management and control system of the audit findings, conclusions and recommendations;
93.2. information on the implementation of recommendations, approved the measures taken to improve the system, as well as specifies or is openly and systematically important deficiencies.
94. the audit authority shall use this provision of the information referred to in paragraph 93, to prepare a report on the Foundation's annual program.
The Prime Minister's site-traffic Minister k. Interior Minister Gerhard L. Mūrniec attachment of the Cabinet of Ministers of 27 July 2010 regulations no 676 discrepancies on a message to Interior Minister l.-Mūrniec