Cabinet of Ministers Regulations No 1637 year 2009 in Riga on 22 December (pr. 89. § 17) Account and payment order Issued by the Treasury in accordance with the law on budget and financial management article 27 fifth i. General provisions 1 the questions determines the order in which the budget-funded institutions, local authorities, not the budget-funded institutions as well as corporations that invested in State or local Government of the capital (hereinafter referred to as the client), open and use the accounts, as well as the Treasury and the Treasury execution of payments from customers open accounts. II. Account opening 2. Treasury open account: 2.1 the national budget allocation and payments (based on customer's approved and registered in Treasury financing plan);
2.2. donations and donations (based on application);
2.3. making payments and funding from the lead partner the European Union policy instruments for the implementation of the project, if the partner is a non-governmental organization or a municipality (based on application);
2.4. the investment deposit accounts (based on application);
2.5. the customer takes possession of the deposited funds accounting (based on application);
2.6. the State budget the unplanned expenditure and revenue accounting and payments (based on application), including relevant programmes or sub-programmes balance counting up their schedule estimate.
2.7. the national budget and spending legislation for the purpose prescribed (based on application). 3. to open this rule 2.2., 2.3., 2.4., 2.5., 2.6 and 2.7. referred accounts, customer shall submit to the Treasury request for opening an account (annex 1). 4. The Treasury one day after submission and the date of receipt of the documents the verification of compliance with the document and, if discrepancies are found, within two working days, following the above examination opens this rule 2.2., 2.3., 2.4., 2.5., 2.6 and 2.7. referred accounts. 5. The Treasury the next working day following the day on which these regulations referred to in paragraph 2, account opening, using the Government electronic payment system "eKas" (eKas), provide customer with notice of account opening. If the account is opened for a new body, the notice on the regulations referred to in paragraph 2 the opening of accounts by the Treasury issued by customer request. 6. the State which has the right to request additional information from the client that need to open a customer account. 7. the customer shall immediately inform in writing the Treasury about the changes the client authority properties. III. design of signatures 8. to make the payment, the client shall prepare and submit to the national coffers fill in and sign the signature sample card (hereinafter referred to as card) (annex 2), adding the law established a certified documents for client appointment the person responsible (in order, a statement of the persons responsible for the customer appointment, local Government Council or a decision of the Board of a corporation, the proxy). 9. Preparing the card, customer will comply with the following instructions: 9.1. under "customer representatives" indicates the client representatives, persons authorised to handle the Treasury open a customer account, their personal data, the right of representation in the post, and handwritten signature. Card indicates at least one of the first signature right customer representative and at least one other signature entitled customer representative. In some cases, if required by law or the customer's payment order, the third signature;
9.2. in the section "limits of representation", if necessary, specify: 9.2.1. authority to sign (if there is a deadline by which is in effect a client signature representative powers);
9.2.2. account usage limits (if the customer representative is authorized to act only with certain client accounts, indicate the account list; in some cases, indicate the client account list, with which the customer representative is authorized to Act);
9.3. the customer confirms the signatures of the representatives of the customer, the laws of which duly empowered to act with authority, financial resources, indicating the position of the person responsible, name, handwritten signature, social security number and date;
9.4. the section "attached supporting documents" indicate that the document referred to in paragraph 8 of the list of the client's signature of the person responsible for the authorization right. 10. the customer shall immediately submit a new card if the card you want to make changes to customer data, customer data or customer representatives representatives mandates or if you need to confirm the addition of one or more representatives of the client signature. With the procedure laid down in the laws and the documents certifying the person responsible for customer's appointment, where a change of re-submitted the person in charge of the client or its authority. 11. at the customer can have only one card. IV. Government electronic payment system "eKas" use 12. To use the eKas, customer will fill in and submit the application for the Treasury Government electronic payment system "eKas" (hereinafter referred to as the application) (annex 3) in duplicate, but if the application is filed in electronic form of a document, for each customer's authorized representative (hereinafter referred to as the user). 13. Customer, fill in the application, the user may be authorized to use the following approach to eKas modes: 13.1. "see" (the user can request a review of the information);
13.2. "drive" (the user can prepare payment orders and request a review of the information);
13.3. "1st signature" (the user can sign in authorized signature 2 user harmonized payment order and require the reporting of information). "1. the signature" meet the Treasury submitted card approved customer's authorized representative the first signature right;
13.4. "signature" (the user may prepare and sign the order for payment and request a review of the information). "2. the signature" meet the Treasury submitted card approved customer's authorized representative the second signature right;

13.5. "3. signature" (the user can sign 1. signature and signature 2. authorized user of the payment order and agreed to request the review of the information). "3. the caption" match the Treasury submitted card approved customer's authorized agent a third signature rights. 14. If the user has set this rule 13.2, 13.3, 13.4 and 13.5 of the eKas approach referred to in point mode, for each application, the specified account indicates the payment limit (the maximum amount specified for the account in which the user is entitled to submit an order for payment) and the daily limit (the maximum amount specified for the account in one working day, in which the user when submitting payment orders, are entitled to carry out expenditure). 15. The Treasury, under these regulations referred to in paragraph 12 of the applications within five working days of the registered user, the user is granted the eKas number, permanent password and code card or code calculator (hereinafter authentication tools). Authentication tools the Treasury issues the client specified in the notified person is obligated to put the user sound in person. Treasury user authentication tool linked to the conveyancing is carried out only upon customer's receipt of a written request. Users who are authorised pursuant to this provision, or 13.3 13.5 the approach referred to in point mode, as a means of authentication determines a user's number and code of a calculator or a secure electronic signature. 16. If the user on the application while the Treasury issued authentication tools other Treasury remoting services, user identification within this rule uses the previously granted authentication tools. 17. the provision of the service is launched with the eKas moment when Treasury notified the person of the customer is issued a user authentication tools, and are valid until the next financial year the fifteenth working day. The customer has the right at any time to discontinue use of the eKas, notification in writing to the State Treasury. The Treasury stopped providing services not eKas later than three working days after receipt of the customer's written application (other than the provisions referred to in paragraph 23 of the cases). 18. Each of the client application is in force until the day when the Treasury approved the new application. 19. Launching a new financial year, the customer up to the fifteenth working day of the financial year shall be submitted to the Treasury in the new application (for each user in two copies, except where the application is filed in electronic form of a document), indicating the financial year open accounts. 20. The Treasury identifies the user by user authentication tools attached to or secure electronic signature. 21. If the customer or the user gives the Treasury order to block access to the eKas, is permitted by the user's user identification number and other information, which is the Treasury and user behaviour. 22. Authentication Tools (permanent password, code, code, code card calculator and secure electronic signature PIN) is confidential information that is known only to the user. The user undertakes not to disclose this information and prevent third party the chance 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. 23. If the rules referred to in paragraph 22 of the undisclosed information has become known or suspect that it become known to a third party, the user shall immediately report to the Treasury on the internet site of the eKas specified u.s. phone support service phone number and State which immediately blocks the user authentication tools (except secure electronic signature authentication tools) and access to the Treasury the remote service uses, including eKas. 24. If the Treasury in paragraph 23 of these rules in the order that has blocked user authentication tools, approach Treasury remoting services are blocked until the Treasury in accordance with the customer's application to issue the new user authentication tools. 25. The Treasury user authentication tools blocks if the user three times in error, entering permanent password, code, card identification code, or code calculator code. To restore access to the eKas, user: 25.1. by telephone through the internet website of the eKas specified u.s. phone support service telephone number contact the Treasury or Treasury submit a written application for the access of the client to restore the eKas, if user authentication tool is defined as user number, permanent password and code card;
25.2. The Treasury submitted a written request for access of the client to restore the eKas, if user authentication tool is defined as user number and the code calculator. 26. The Treasury that rule 25 in accordance with the procedure laid down in point: 26.1. obtaining telephone user request for access to the renewal, take the eKas user identification, renewed approach or send the eKas new initial password to this provision the application referred to in paragraph 12 contains the e-mail address of the user;

26.2. on receipt of a written application of the client for access to restore user eKas restores access to the eKas and, if necessary, issue a new initial password for the client's authorized person. 27. within the meaning of this provision any payment order approved by using user authentication tools, is a true and binding on the customer, the user and the Treasury. 28. The authentication tools, giving a payment order, it shall be sufficient proof of the Treasury to make the payment, and such payment order shall be deemed equivalent to the trustee of the customer directly signed payment orders. 29. under the terms of any of The provision of information to the user on the account, eKas payments and cash balances is not considered confidential message disclosure and privacy violations, if the user is identified using the authentication tools. 30. all notifications and information conveyed or transferred, eKas with eKas, considered to be the client, user and binding to the Treasury and the comparable Treasury paper presented in the document information, issued certificate or the receipt. 31. The Treasury is entitled to record user actions using the eKas, and, if necessary, to use these records user actions and demonstration of support. 32. Account statement and account balance information on eKas is for reference only. 33. The Treasury takes steps to prevent unauthorized use of the eKas, accessing to any customer account. The Treasury provides solutions that protect eKas user entered information against unauthorized access, and a technological solution that securely protect information during its transmission networks. 34. 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 eKas. While the Treasury it is not announced, the Treasury is not responsible for such unauthorized use of the authentication. 35. The Treasury is entitled to block the user authentication tools, if the Treasury suspected that authentication tools have become known to unauthorized person, or has reason to believe that the authentication tools used unlawfully or fraudulently. 36. in order to improve and develop the eKas, the Treasury made additions and changes, and notify users of changes to indicate information on the internet site of eKas. 37. The Treasury is not responsible for damage incurred by the customer or the user via user's unlawful eKas, activities or illegal third party activities leading up to the authentication tool locking moment according to the rules of procedure referred to in paragraph 34, as well as interference and another from the Treasury of the independent interference or obstacles. 38. the customer using the eKas, is responsible for: 38.1. application message truthfulness and accuracy, as well as the submission of savlaicīb changes and perfection;
38.2. the obligations laid down in these rules, as well as about the fact that the user follow these rules;
38.3. the given payment order accuracy, completeness and compliance with the requirements of this regulation;
23.9. order for payment of any who make using user authentication tools (even if it is not given by the user);
38.5. the user's illegal activity, any harm or negligence in taking accident risk;
24.0. user introducing these rules of use of the eKas. 39. The customer is obliged to check the compliance of the payment order to the account statement (report) and not less than once every calendar month to consult the client messages addressed to the internet site of eKas. 40. Ending the use of client eKas put the Treasury provided the user authentication tools – code card or code calculator. 41. the situation in which the eKas is entirely or partly does not provide for the submission of the payment order execution more than eight hours in a row (hereinafter referred to as the technical problem situation), the client, worked out with the State, submit payment orders to execute in the following order: 25.5. payment file format set by the Treasury, which is copied to external media (CD (CD) matrix, Flash), and the customer's payment order form prepare a summary paper form (in duplicate) that signed the first and second signature eligible client representatives under the Treasury proposed card;
41.2. the payment file format set by the Treasury and the customer's form prepare payment orders abstract with a secure electronic signature is signed by the first and second signature eligible client representatives under the Treasury proposed card, send an email to ekase@kase.gov.lv or submit, copy an external data carrier (CD (CD) matrix, Flash);
41.3. payment order in paper form (two copies), which signed the first and the second signature eligible client representatives under the Treasury submitted to the card. 42. This rule 41.1. and 41.2. the payment referred to in subparagraph task summary indicates the following: 42.1. the Authority's properties (name, taxpayer registration number);
26.2. the account number from which the payment will be made;
26.3. the Executive submitted to the file name;
26.3. payments per file;
26.4. the total amount of the payments file. 43. at paragraph 41 that provision of the information referred to in the receipt and processing the Treasury submit a sealed payment order to the customer summary or payment order one copy. V. order of payment and application preparation and submission for the execution of the 44. Treasury customers prepare for the execution of payment orders accepted via eKas, unless the law provides otherwise. 45. The Treasury ensures the availability of eKas workdays from 8.00 to 18.00 o'clock. The Treasury reserves the right to change the access times of the eKas, providing information on the internet site of eKas. Technical problems or in case of emergency due to the loss of financial resources at risk, the Treasury may refuse or suspend access to the eKas until further notice. If the eKas is not available in Treasury due to technical problems, the Treasury places a notice on the internet site. 46. the customer, using the eKas, prepare and submit to the Treasury for the execution of such payment order or submissions: 46.1. domestic payment in the national currency of Latvia;

46.2. the payment is made in the European Union's single currency in the European Union;
46.3. the payment is made in the European Union Member State in national currency within the European Union;
46.4. other foreign currency payments both domestically and abroad (except this rule 46.2. and 46.3. in cases referred to in point) or the national currency of Latvia abroad;
46.5. the payment order for the cash payment in the national currency of Latvia;
46.6. the internal charges between the Treasury open accounts;
application for business. 29.0 transfered within customer's account, if the transaction is related to the current financial year and in accordance with the provisions of paragraph 65 does not require higher authorities or donors of reconciliation;
29.1. the application of the classification code editing client account, if the correction has been applied to the current financial year, in accordance with the provisions of paragraph 65 does not require higher authorities or donors of reconciliation and fix the rationale is the settlement with workers, mistakenly transferred to the amount of the payment or overpayment (debt repayment) in the current financial year. 47. The rules referred to in paragraph 46 of the order for payment and application requirements and the preparation of guidance is certainly Government electronic payment system "eKas" user's Guide. 48. The rules referred to in paragraph 46 of the payment order or submissions the first signature customer signature and other signature eligible representatives under the customer's submitted the card (in exceptional cases this provision mentioned in paragraph 46, payment orders or applications may also require the third signature entitled reconciliation of the representative of the customer). 49. to submit this rule 46.1. and 46.4. referred to payment orders, the customer using the eKas, two working days (until 12.30 a.m.) before submission of the payment order shall inform the public about the amount of the payment to be carried out during the day if it exceeds 500 000 lats and not specific regulations or a procedure for the provision of information. 50. to submit this rule 46.2 46.3 46.4, and in these payment orders, the customer using the eKas, inform the public about the required amount of foreign currency in the two working days (until 12.30 a.m.) before submission of the payment order to the Treasury if the legislation is not otherwise laid down a procedure for the provision of information. 51. This provision referred to 28.9. cash withdrawal request expires cash withdrawal Treasury designated credit institution is 11 days from the date of registration in the country. 52. to withdraw the payment order or edit the properties of the recipient, the customer is entitled to submit an application to the Treasury in accordance with the provisions of annex 4. 53. The Treasury two working days after this provision in paragraph 52 of receipt of application: 53.1. payment order reference and includes the customer's account in the bank of the beneficiary or beneficiaries, the amount refunded, if at the request of the Treasury, based on the customer's application, the funds are received from a payee or beneficiary bank. The Treasury provides a refund of the amount of the transfer, the customer's account on the same day, when the funds are received from a payee or beneficiary bank;
53.2. sends the requested information to the bank of the beneficiary's property repair order for payment. Vi. monitoring and payment order execution Treasury 54. Treasury accepts and executes the payment order or submissions prepared in accordance with the requirements of this regulation, subject to the following conditions: 54.1. payments under this rule 46.1.46.2. referred to and payment orders included the recipient's bank account within three working days from the moment of State registration. The current weekday is assigned all the payment orders received, which the Treasury is registered until 16:00. Payments initiated and carried out in paper form, the payment order due date is extended by one day;
54.2. payments under this rule 46.3. payment order referred people including the bank account of the beneficiary within four working days after the date of the national registration office. The current weekday is assigned all the payment orders received, which the Treasury has registered up to 16:00;
54.3. payments under this rule 46.4. referred to payment orders sent to the bank account of the recipient of the transfer within two working days after the date of the national registration office. The current weekday is assigned all the payment orders received, which the Treasury has registered up to 16:00;
54.4. this rule 46.5. referred to payment orders are executed on the date of registration and provides a cash payment to the bank on the first working day following. The current weekday is assigned all the payment orders received, which the Treasury is registered to at 17.00;
54.5. This provision is referred to in 29.0. payment orders are executed within one working day after the date of the national registration office. The current weekday is assigned all the payment orders received, which the Treasury has registered up to 18:00;
54.6. This provision and 29.1 in 29.0. these submissions met one day after the submission of the information specified in the test (test duration does not exceed two calendar weeks from the date of submission of the application to the Treasury). On another working day subject to all submissions that have been sent for execution to 18:00. 55. the National Exchequer after this rule 46.1.46.2, 46.3.,., 28.9., and 29.0. referred to the receipt of a payment order have the right to communicate with the user again and check whether the payment order is correct and it is submitted by the user. 56. The Treasury performs the execution of the payment order submitted in accordance with the monitoring of the internal control system, control the payment orders that are unusual or suspect of violations of the laws. The meaning of these provisions on an unusual order for payment shall be deemed payment order if it meets at least one of the following signs: 56.1. the client or business activities without appropriate payment type or amount;
56.2. the customer shall submit a large number of small identical payment orders, which implies a deliberate evasion of the order for payment, in accordance with these provisions comply with the unusual signs a payment order;

56.3. payment order is related to the transfer of funds between various accounts of the customer;
56.4. the payment order contains the classification code does not correspond to the objective of the order for payment;
56.5. the purpose of the payment order is incomplete, and it is not possible to determine the economic feasibility of the payment (for example, the target is not specified the underlying payment document number and date);
56.6. the authority has repeatedly taken the unusual payment orders, and therefore all payment orders of the authority are classified as unusual. 57. The Treasury to find unusual or inappropriate laws and order of payment, have the right to suspend the execution of a payment order to 10 working days and to request additional information from the customer's payment order execution (including the request for additional information to be coordinated with the ministries or other central public authority which has granted the budgetary funding). 58. The Treasury does not execute the payment order and inform the customer of the reasons for the refusal of enforcement if: 58.1. a payment order has not been drawn up in accordance with the requirements of this regulation;
58.2. The Treasury is having a reasonable suspicion about the identity of the user and of the eKas failed to communicate with the user to confirm the payment order;
58.3. the payment order for the enforcement of the resources required exceeds the financial resources of the customer's account balance, and (or) excess appropriations allocated to expenditure;
58.4. the customer before this rule 46.1.46.2, 46.3, 46.4. and. referred to the submission of the payment order for execution not take the rule 49 and 50 above;
58.5. the client has submitted during the rule referred to in paragraph 57 of the memorandum or the customer's explanation and (or) the additional information is not sufficient for the enforcement of the order for payment. In this case the Treasury about the financial management rules, inform the Minister of finance and the Ministry of finance and other central public authority, which is granted by the financial budget. 59. the meaning of these provisions on the receipt of a payment order shall be deemed to be the moment when the payment order is registered in the single State budget planning and execution system and it is assigned the posting date and the payment reference number. The rules referred to in paragraph 44 of the payments, which shall lay down the procedure for the submission of legislation for submission shall be deemed to be the moment when the relevant legislation have been made within the payment document checks and they are approved. 60. The Treasury has the right to withhold Commission payment from the client's account, without prior notification of the client about it, in the following cases: 60.1. Commission fee for execution of the payment order payments in dollars to foreign countries, if requested by the beneficiary's bank or the correspondent bank;
60.2. Commission fee for foreign currency payments, if requested by the beneficiary's bank or the correspondent bank;
60.3. Commission fee for the refund of any payment if the client has specified the incorrect in the recipient's properties, and it requests the recipient's bank or the correspondent bank;
60.4. Commission fee for payment order, if it is made in accordance with an order of a bailiff;
60.5. fees for operations with cheques, if the Commission requires a correspondent bank;

60.6. Commission fee for payment inquiries, payment order cancellation or specification of the properties requested, if the Commission requires the beneficiary's bank or the correspondent bank. VII. Payment data comparison between 61. Treasury on the first working day of each month provides a customer with an account summary of revenues or resources to cover the costs and expenses in accordance with the classification of the budget for the period from the beginning of the year until the last day of the previous month. 62. the customer compares this provision mentioned in paragraph 61. account summary data with the client's accounting records. If a discrepancy is found, the account statement or account summary data, the client up to the current month the tenth date of the classification codes or good carry-over transactions for a period not exceeding three months counted from the last day of the previous month, the Treasury submitted that rule 29.1 29.0. or. the application referred to in point. 63. If that rule 62, paragraph inspections have found inconsistencies in the account statement or account summary data and they are attributable to the previous financial year, the client no later than the current financial year January 10 submitted to the Treasury request for the correction of the classification code (annex 5) or request for carryover of transactions (annex 6). 64. If the Treasury up to the current month the tenth date not received from the client's application for classification code for repair or swap transactions, account summary data is treated as correct and appropriate to the client's accounting records. 65. If after this rule 64 of the period referred to in paragraph 1 the client has established a significant error in the account summary data (for example, transfer of economic revenue and expenditure classification code are applied according to institutional sector distribution, revenue, expenditure and financing of economic classification codes are applied according to the law on State budget and financing plan approved), submitted to the Treasury with higher authority or funding partners coordinated a letter with description and error correction application for classification code for repair or swap transactions. 66. If the Treasury found significant errors in the payment records, and it requires the client to immediately submit an application for classification code for repair or swap transactions 62. these provisions or paragraph 63. 67. the customer compares this provision in paragraph 61 the account summary data for the period from the beginning of last year until the last day of the year with the client's accounting records. If found non-compliance with the account summary data, make this provision, paragraph 63, and until the current financial year January 10 submit Treasury coordinated account summary (paper or electronic document). 68. If the customer's account at the beginning of the financial year, payment of the customer enters the body in the previous financial year shall be paid in cash, which made dealings with commercial banks through the end of the previous financial year, the customer will receive the payment in your account shall be carried over to the classification code of the financial rules referred to in paragraph 62. VIII. Account closing 69. Client shall prepare and submit to the Treasury request for account closure (annex 7). If the account is in balance, the client application specifies the account to which the balance carried over, and the classification code. The Treasury the balance carried over in accordance with the customer's application and closed the account. 70. the State which has the right to request additional information from the client that requires the closure of the customer's account. 71. The State Treasury on the working day following the closing of the eKas or at the customer's request, provide customer with notice of account closure. IX. Closing questions 72. entry into force these rules shall terminate all contracts on the Treasury Government budget information system in the internet subsystem "eKas" use to payments, concluded up to the date of entry into force of the provisions. 73. the rules shall enter into force on January 1, 2010. Prime Minister v. dombrovsky Finance Minister e. Repše submitted to the Ministry of Finance adopted annex 1 Cabinet 2009 rules on 22 December 1637 Finance Minister e. Repše submitted to the Ministry of Finance adopted annex 2 Cabinet 2009 December 22, Regulation No 1637 Finance Minister e. Repše submitted to the Ministry of Finance adopted annex 3 Cabinet 2009 December 22, Regulation No 1637 Finance Minister e. Repše submitted to the Ministry of Finance adopted annex 4 Cabinet 2009 December 22, Regulation No 1637 Finance Minister e. Morgan The Ministry of finance submitted the annex 5 cabinet 2009 December 22, Regulation No 1637 Finance Minister e. Repše submitted to the Ministry of Finance adopted annex 6 Cabinet 2009 rules on 22 December 1637 Finance Minister e. Repše submitted to the Ministry of Finance adopted annex 7 Cabinet 2009 December 22, Regulation No 1637 Finance Minister e. Morgan