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LEGAL ACTS OF THE REPUBLIC OF LATVIA
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The translation of this document is outdated.
Translation validity: 01.01.2008.–13.11.2009.
Amendments not included: 10.11.2009., 10.09.2013.

Disclaimer: The English language text below is provided by the State Language Centre for information only; it confers no rights and imposes no obligations separate from those conferred or imposed by the legislation formally adopted and published. Only the latter is authentic. The original Latvian text uses masculine pronouns in the singular. The State Language Centre uses the principle of gender neutral language in its English translations. In addition, gender specific Latvian nouns have been translated as gender neutral terms, e.g. chairperson.


Republic of Latvia

Cabinet
Regulation No. 594

Adopted 28 August 2007

Regulations Regarding Utilisation of the State Budget Appropriation Reserve

Issued pursuant to
Section 9.1, Paragraph one
of the Law On the Budget and
Financial Management

1. These Regulations prescribe the procedures by which ministries, other State central institutions (hereinafter - ministry) and local governments utilise the assignations of the appropriation reserve approved for the current economic year (hereinafter - n-year) in the Law On the State Budget for the current year (hereinafter - Budget Law).

2. Proposals of a local government regarding granting of an assignation from the appropriation reserve shall only be submitted to such ministries, which are responsible for execution of the respective State budget programmes and sub-programmes.

3. The resource of the appropriation reserve planned for n-year in the Budget Law shall be a grant from general revenue, which is used for funding of only such expenditure planned for the previous economic year in the Budget Law (hereinafter - year n - 1), which have not been acquired and conform to the provisions referred to in the Budget Law for n-year. The appropriation reserve shall not be applicable to assignations to be granted to projects co-financed by the European Union policy instruments and other foreign financial assistance.

4. After closure of accounts of the State basic budget for year n - 1 ministries have the right to apply by March of n-year for receipt of such appropriation reserve assignations of n-year, the amount of which does not exceed the amount of the unused grant from general revenue in year n - 1, observing Paragraph 3 of these Regulations and pursuant to the provisions of the Budget Law for n-year.

5. If, for reasons independent from the activities of a ministry, assignations have not been used in year n - 1 and restrictions have not been specified in the Budget Law for n-year, the ministry may apply for the appropriation reserve of n-year and utilise it in the n-year in the following cases:

5.1. a procurement procedure was commenced and was not completed, however, in n-year assignations have not been granted for the respective measure or their planned amount has not been sufficient;

5.2. for completion of State investment projects (except expenditure for reimbursement) planned in the budget and commenced if assignations for these purposes in n-year have not been granted or their planned amount has not been sufficient;

5.3. for payments necessary for measures and orders planned in the budget and commenced, if it was not possible to ensure payments of the final settlement (except payments for public utility services) due to the insufficient quality of work of the supplier of goods or services or due to delayed supply and if assignations for these purposes in n-year have not been granted or their planned amount has not been sufficient; or

5.4. for the purchase (alienation) of land necessary for the preparation of investment projects if an objective justification has been submitted regarding the necessity of the purchase.

6. In order to apply for assignations of the appropriation reserve, ministries shall submit an application (Annex 1) to the Ministry of Finance only for such budget programmes or sub-programmes, in which the respective institutions and local governments have applied for assignations of the appropriation reserve. The following shall be indicated in the application:

6.1. the amount of the resources, expenditure, as well as closed assignations (grant from the general revenue) in the previous year broken down by programmes and sub-programmes; and

6.2. information regarding the closed assignations of a ministry and the institutions subordinate thereto, indicating the number of the budget account and the amount of the closed assignations.

7. A ministry shall provide the following information regarding the necessary amount of the appropriation reserve (Annex 2):

7.1. the reasons for non-usage of assignations in the ministry, institutions subordinate thereto or local governments in year n - 1; and

7.2. a justified request for the funding of the one-time measure from the appropriation reserve, indicating the respective budget programme or sub-programme.

8. In examining applications of ministries, the Ministry of Finance shall evaluate:

8.1. the justification for non-usage of assignations;

8.2. whether a ministry, an institution subordinate thereto has performed the necessary activities in order to ensure the acquisition of assignations granted for year n - 1 to full extent;

8.3. whether the reasons for non-execution of measures referred to in the explanation of a ministry, which are related to the procurement procedure, conform to the information present in the data base of the State Procurement Monitoring Bureau;

8.4. whether the amount of assignations to be requested for a measure from the appropriation reserve does not exceed the amount of the closed assignations in year n - 1; and

8.5. whether the use of the funding requested by a ministry conforms to the funding specified in the provisions of the Budget Law for n-year.

9. The Ministry of Finance has the right to request additional information from a ministry regarding the amount of assignations of the appropriation reserve requested by it and the measures for which the funding is intended.

10. The Ministry of Finance shall, within two weeks after receipt of all requests of ministries, inform ministries and co-ordinate with them the amount of assignations to be granted from the appropriation reserve.

11. Within one week after co-ordination of the sum of assignations to be granted from the appropriation reserve, ministries shall submit to the Ministry of Finance information regarding the necessary changes in appropriation, indicating the updated plan of programmes (sub-programmes) for n-year pursuant to the structure of the Budget Law for n-year, the amount of the appropriation to be received from the programme "Appropriation Reserve" and the total appropriation of the ministry (Annex 3).

12. After evaluation of the information referred to in Paragraph 11 of these Regulations the Ministry of Finance shall prepare and send for examination by the Cabinet a draft order of the Cabinet regarding the breakdown of the appropriation reserve of n-year, indicating the particular programme, sub-programme of a ministry and the economic classification code for budgetary expenditure pursuant to the provisions of the Budget Law of n-year.

13. The Cabinet shall divide the appropriation reserve approved in the Budget Law for n-year by 1 May of n-year.

14. Ministries shall utilise the funding received from the appropriation reserve by the end of n-year. The respective non-used assignations of the appropriation reserve of a programme or sub-programme from a grant from general revenue shall be closed at the end of n-year and shall not be included in a request of the appropriation reserve in subsequent years.

15. These Regulations shall come into force on 1 January 2008.

Acting for the Prime Minister -
Minister for Finance O. Spurdziņš

Minister for Special Assignments
for Administration of European Union Funds N. Broks

 

Annex 1
Cabinet Regulation No. 594
28 August 2007

_______________________________________________________________
(name of the ministry, State central institution)

Application for Receipt of Assignations of the Appropriation Reserve of N-Year

I. Breakdown of the Resources, Expenditure and Closed Assignations of Year N - 1 per Programmes and Sub-programmes

LVL

Programme/sub-programme code

Title of the programme/sub-programme, type of resources and expenditure

Approved resources, expenditure in year n - 1 (plan)

Resources, expenditure according to the cash flow in year n - 1

Execution of resources, expenditure (Columns 3-4)

1

2

3

4

5

  (title of the programme/sub-programme)      
  Resources for covering of expenditure - in total:      
  revenue from paid services and other own revenue      
  foreign financial assistance in the revenue of an institution      
  grant from general revenue      
  transfers received      
  Expenditure - in total:      
  maintenance expenditure      
  current expenditure      
  remuneration      
  goods and services      
  subsidies, grants and social benefits      
  capital expenditure      
  fixed capital formation      
  Surplus of funds at the beginning of the year - in total*

X

 

X

  monetary funds of paid services and other own revenue

X

 

X

  foreign financial assistance funding

X

 

X

  Assignations closed at the end of the year - in total

X

 

X

  for non-used financing of the European Union policy instruments and other foreign financial assistance and State co-financing - in total

X

 

X

  Other grant from general revenue

X

 

X

  Surplus of funds at the end of the year - in total*

X

 

X

  monetary funds of paid services and other own revenue

X

 

X

  foreign financial assistance funding

X

 

X

* Specify the surplus of monetary funds together with deposits existing in deposit accounts.

II. Closed Assignations of the State Budget (Except Co-financing of Projects Financed by the European Union Policy Instruments and Other Foreign Financial Assistance) Broken Down by Ministries and the Institutions Subordinate Thereto

Code of the programme/sub-programme

Title of the programme/sub-programme

Name of the budget institution

Number of the account opened in the Treasury

Assignations closed at the end of the year (LVL)

1

2

3

4

5

 

Programme, sub-programme - in total

     

Head of the ministry/ State central institution*
 

(position, signature and full name)


Head of the Financial Service
 

(position, signature and full name)

Date __________________

* The document details "signature and full name" shall not be completed if the electronic document is drawn up in accordance with the requirements specified in the regulatory enactments regarding the drawing up of electronic documents.

Minister for Special Assignments
for Administration of European Union Funds N. Broks

 

Annex 2
Cabinet Regulation No. 594
28 August 2007

_______________________________________________________________
(name of the ministry, State central institution)

Explanation for Receipt of Assignations from the State Budget Programme "Appropriation Reserve"

No.

Title of the project, measure

Budget programme, sub-programme

Necessary funding (LVL)

1

2

3

4


Reasons for non-execution of funding in year n - 1 (indicating a specific project, measure)
Justification of the funding necessary for n-year (indicating a specific project, measure)

Head of the ministry/ State central institution*
 

(position, signature and full name)


Head of the Financial Service
 

(position, signature and full name)

Date __________________

* The document details "signature and full name" shall not be completed if the electronic document is drawn up in accordance with the requirements specified in the regulatory enactments regarding the drawing up of electronic documents.

Minister for Special Assignments
for Administration of European Union Funds N. Broks

 

Annex 3
Cabinet Regulation No. 594
28 August 2007

Itemised List of the State Basic Budget Revenue and Expenditures per Programmes and Sub-programmes for N-year Specified in the Law On the State Budget for the Current Year

LVL

Code of the programme/sub-programme, SAP classification code

Code of the group, sub-group

Classification code of the revenue, expenditure, funding, function

Title of the programme/sub-programme and name of the classification code

Plan for n-year (updated)

Request for changes

Plan for n-year together with changes Columns 5 and 6

1

2

3

4

5

6

7

     

xx. ………………………………………………
(code and name of the ministry/ State central institution)

     
P0   18000 - 21700;
22100 - 22300
Resources for covering of expenditure      
B000   1000 - 9000 Expenditure - in total      
B100

1.0.

1000 - 4000;
6000 - 7000
Maintenance expenditure      
B200

2.0.

5000; 9000 Capital expenditure      
P1M   [18000 - 21700;
22100 - 22300] -
[1000 - 9000]
Financial balance      
F 00 00 00 00   F 00 00 00 00 Financing      

xx.xx.xx

 

xx.xxx


(title of the programme/sub-programme)

     
P0   18000 - 21700;
22100 - 22300
Resources for covering of expenditure      
B000   1000 - 9000 Expenditure - in total      
B100

1.0.

1000 - 4000;
6000 - 7000
Maintenance expenditure      
B200

2.0.

5000; 9000 Capital expenditure      
P1M   [18000 - 21700;
22100 - 22300] -
[1000 - 9000]
Financial balance      
F 00 00 00 00   F 00 00 00 00 Financing      

Head of the ministry/ State central institution*
 

(position, signature and full name)


Prepared by*
 

(position, signature and full name)

Telephone number __________________

E-mail __________________

* The document details "signature and full name" shall not be completed if the electronic document is drawn up in accordance with the requirements specified in the regulatory enactments regarding the drawing up of electronic documents.

Minister for Special Assignments
for Administration of European Union Funds N. Broks


Translation © 2009 Valsts valodas centrs (State Language Centre)

 
Document information
Title: Noteikumi par valsts budžeta apropriācijas rezerves izmantošanu Status:
No longer in force
no longer in force
Issuer: Cabinet of Ministers Type: regulation Document number: 594Adoption: 28.08.2007.Entry into force: 01.01.2008.End of validity: 20.07.2018.Publication: Latvijas Vēstnesis, 144, 06.09.2007.
Language:
LVEN
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