Cabinet of Ministers Regulations No. 1482 in Riga 2009 on 15 December (pr. No 88 73) Appropriation and enforcement order Issued in accordance with the law on budget and financial management 24. the second paragraph of article i. General provisions 1 the questions determines the order in which the Treasury grant appropriations expenditure in accordance with the law on State budget for the current year (hereinafter referred to as the State budget law) and ensure the allocation of appropriations. II. allocation of appropriations 2. Within five working days after the national budget law was adopted in the second reading in Parliament or the Minister of finance approved the public require national budgetary expenditure, loans and borrowing limits for ministries and other Central Government institutions (hereinafter referred to as the Ministry) draw up and submit proposals to the Ministry of finance for revenue or expenditure of resources, as well as costs and financing (hereinafter referred to as the resources to cover the costs and expenses) the breakdown by months of the financial year according to the payment terms taking into account the following conditions: 2.1 the compensation plan according to the timetable, costs mērķdotācij municipal budgets, subsidies and grants, as well as other recurring costs plan according to the timetable of payments;
2.2. the funding allocated to the policy of the European Union co-financed the instruments or the funded projects and to finance measures, according to the plan set out a payment schedule;
2.3. the contributions to the international organizations the plan according to a payment schedule;
2.4. the purchase of the capital restoration plan in accordance with the projected public procurement procedures;
2.5. investment plans according to the foreseen timetable and payment schedule for the works executed. 3. Ministry of finance collects the proposals submitted for the Ministry of resource expenses and expense distribution. If inaccuracies are found, the Ministry of finance informs ministries concerned and the resources to cover the expenses and expense distribution. The Minister of Finance shall decide on the resources of the Department to cover the costs and expenses of the distribution, and the Ministry of Finance within two working days after the promulgation of the law of State budget of that decision, send to the Treasury and the Ministry. 4. The Secretary of State and the head of central public authorities, having regard to the decision of the Minister on the financial resources to cover the expenses and expense allocation, as well as the Ministry approved national budget and special budget appropriations in the budget determined performers resource expenses and spending about a year and its distribution. 5. the budget of the Ministry in accordance with the performers of a certain resource expenses and spending about a year and prepare the distribution of financing plans by months (annex 1, annex 2, General-special budget). 6. If you create a new direct administration, subordinated to the Ministry, which is in the body, inform the Treasury. The Treasury has the right to request additional information from the Ministry, which is necessary for registration of the authority the Treasury information system. 7. budget performers individual financing plan for the project is prepared, if: 7.1 approved appropriation more programs and subprograms;
7.2. the expenses for foreign financial assistance or transfer of foreign financial assistance;
7.3. the approved appropriation for the State budget for the implementation of the investment project and the project promoter is a public body;
7.4. the funds of the European Union for the implementation of the project grant from the general revenue and project implementer is a State budgetary authority;
7.5. the implementation of the project for the European economic area and the Norwegian Government in bilateral financial instrument funding and project implementer is a State budgetary authority;
7.6. the approved appropriation for the General Government long-term obligations;
7.7. the financing plan shall be prepared for each of the 2007-2013 programming period of the European Social Fund, the European regional development fund and the Cohesion Fund activity or apakšaktivitāt. 8. in preparing the budget, enforcing a financing plan for the project, specify the following information: the type of budget;
8.2. the Ministry;
8.3. programme or subprogramme;
5.2. budget performer;
8.5. the State budget in the form of long-term commitment;
8.6. resources to cover;
8.7. the account currency. 9. budget performers indicates long-term national budget commitments in accordance with the State budget law on State budget long-term commitment to maximum volume. The European Social Fund, the European regional development fund and Cohesion Fund commitment form for the 2007 to 2013 programming period indicates, decrypting to activities or apakšaktivitāt level. 10. budget performers prepare for the financing plan for the project shall be submitted to the Ministry, which the State budget a statutory appropriation for the State budget to a programme or subprogramme. 11. If the contractor in the execution of the programme or subprogramme involving other subordinated to the Ministry of government authority, it is necessary to increase the budget appropriations of the Ministry concerned, in accordance with the procedure established by the Cabinet of Ministers on the transfer of appropriations to ensure execution of the State budget process between ministries planned transfer payment and expenditure. 12. The Ministry of finance plans and inspection no later than eight working days before the beginning of the financial year, or three working days before the beginning of the current month electronically approve the Treasury information system. At the same time, the Ministry shall inform the public in electronically on the approval of the financing plan, as well as their number and training grounds. 13. The Treasury Department budget submitted by the inspection contractor financing plan for the project in compliance with the State budget law and three working days, it shall register the Treasury information system. 14. The Treasury account opened for each budget Executive in accordance with the procedure laid down in these provisions established in the financing plan. 15. Treasury based on the financing plan for registered, the first working day of the month award: 15.1. grant from the general revenue;
15.2. the monthly appropriation. 16. budget the performers develop amendments to the financing plan if: 16.1. need to redistribute from the beginning of the year the programme or subprogramme planned resources to cover, including the grants awarded from the general revenue, and the appropriations allocated to the State budget within the statutory appropriations between budget performers or classification code;
16.2. in accordance with the Cabinet or the Minister of finance decision is changed or the means of appropriation of redistribution under the State budget law;
16.3. the entry into force of amendments to the State budget law;
16.4. in accordance with the Cabinet or the Minister of finance decision is reduced or delayed appropriations;
16.5. in accordance with the provisions of paragraph 25 of the Ministry of Finance has requested the Ministry to carry out amendments to the financing plan adequately performing the work or measures execution time;
16.6. in accordance with the provisions of paragraph 22 of the actual execution account exceeds the allotted appropriations. 17. Amendments to these rules of the financing plans 16. in the cases referred to in point in development, subject to the following conditions: 17.1. amendments to the financing plans budget performers perform without changing the previous periods of approved appropriations;

17.2. the contractor shall inform the budget state that, if amendments are made to the authorities dismantled or reorganized financing plans. 18. changes in the financing plans after the amendment of the State budget law or changes in appropriations under the Cabinet or the Minister of Finance Ministry supports the decision two weeks after the date of entry into force of the amendments, but not later than three working days before the beginning of the following month. 19. The Secretary of State and the head of central national authority provides a financing plan adequately preparing the State budget law and their timely submission to the Treasury in accordance with these rules. III. implementation of the Budget, the appropriation of 20 performers can perform only the financing of expenditure plans from the beginning of the year in the framework of the appropriations allocated under the national budget funding laid down in the objectives of the breakdown of the budget. 21. Expenditure Budget performers can only use their funding plans intended to cover the expenditure of resources, including the planned balance of fees and other revenue own or foreign financial assistance. 22. If, after the amendment of the financing plan, the actual execution account exceeds the allotted appropriations of the Ministry during the week after the allocation of appropriations, but not later than three working days before the beginning of the month following the actual execution ensure compliance with appropriations granted by making amendments in the financing plan or classification code fixes or swap transactions, in accordance with the provisions of the Cabinet of Ministers on the use of the account and the payment order in the country. 23. The Treasury up to the fifth working day of the current month to the Ministry to provide operational summary statement for the period from the beginning of the year. The Ministry checked the summary statement and inform the Ministry's budget for the performers need classification code fixes or swap transactions, in accordance with the provisions of the Cabinet of Ministers on the use of the account and the payment order in the country. 24. The Treasury until the current financial year the seventh working day in electronic form to the Ministry provides the summary statement for the previous financial year. The Ministry checked the summary statement and forward it to the State Treasury within three working days following receipt of the report from the Treasury. 25. The Ministry of finance each quarter, the Department of State budget to assess the programme and subprogramme. If the execution of expenditure during the period from the beginning of the year to the previous quarter (including) is less than 85 percent of the national budget to programmes or subprogrammes in the financing plan approved for this period, the amount of costs and expenses may be requested by the Ministry of finance to the Ministry to make amendments to the financing plan adequately performing the work or measures due dates. 26. the overpayment and refund requirements that started in previous financial years, including the State budget into the open account executing the Treasury. 27. Operational activities operational activities providing the authority for State budget funds (including operational activities for operational activities of the institution to provide in advance the financial resources provided) during the financial year is not used until the next financial year's budget included 10 January artist open account at the Treasury. 28. These rules 26 and 27 of the amounts referred to in paragraph lists the open budget account at the Treasury, the application of the budget revenue classification code. Budget holder is responsible for the transfer of State budget revenue, if the funds are reimbursed to the resource in the previous financial year was a grant from the general revenue transfers or transfer from the General grant from the general revenue. 29. the budget executor is responsible for persons who have diplomatic and consular service, in advance and issued during the financial year, the unused State budget transfers to the State budget revenue for the following financial year up to 20 January. 30. If the General State budget for performers in the accounts at the end of the previous year to save funds from fees and other revenue own or foreign financial assistance, including the transfer of foreign financial assistance, the Treasury, based on the submission of the budget (annex 3), the balance of the funds until the next financial year January 10, including: 30.1. the following financial year in the general budget of the State open accounts finance, up to the registered in the plans the amount of the appropriations allocated that planned to cover the service charges, and other revenue own or foreign financial assistance for balances;
30.2. of the funds deposited in the Treasury account opened in the budget for the relevant programmes or performers sub balance counting up their schedule. After scheduling the budget, budget performer presented the Treasury application on the balance transfered to the State budget expense account, applying the appropriate financing of the classification code. 31. Budget windfall means to schedule it in the State budget are credited to the account of the budget, the bailiff opened applying the appropriate revenue classification code. After scheduling the budget in the budget of the Executive submitted to Treasury letter on revenue carry-over to the specified State budget expense account. 32. Features that can not be attributed to the budgetary authority and economic activities which are transferred to the Treasury the funds deposited in the account in accordance with the laws and regulations, including security deposit residing in nursing homes retirement until the decision of the court seized funds from persons detained, imprisoned persons, personal money, deposited funds are listed in the Treasury account with the money or deposit funding classification code. 33. the budget provides the appropriations allocated to the bailiff for execution according to national budgetary statutory appropriation in accordance with the procedure laid down in these provisions. IV. Closing questions 34. Be declared unenforceable in the Cabinet of 10 April 2007 Regulation No 236 "allocation of appropriations and implementing" (Latvian journal, 2007, no. 61, 207; 2008, 96, 146, 1043. no; 2009, nr. 75). 35. The Treasury is entitled to apply the law on budget and financial management of the measure provided for in article 47, if it finds that the failure to comply with the procedure laid down in these provisions. 36. These rules 3, 4, 7, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28, 31, 32, 33, 34 and 35 shall enter into force on January 1, 2010. Prime Minister v. dombrovsky Finance Minister e. Repše annex 1 Cabinet 15 December 2009. Regulations No 1483 Finance Minister e. Repše annex 2 Cabinet 15 December 2009. Regulations No 1483 Finance Minister e. Repše annex 3 Cabinet 15 December 2009. Regulations No 1483 Finance Minister e. Morgan