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The translation of this document is outdated.
Translation validity: 24.03.2010.–31.12.2013. Amendments not included: 10.09.2013.
Regulations Regarding the Procedures by which Reallocation of Appropriations among Programmes, Sub-programmes and Expenditure Codes in Conformity with Economic Categories shall be Performed for Ministries and Other Central State InstitutionsIssued pursuant to 1. This Regulation prescribes the procedures by which reallocation of appropriations among programmes, sub-programmes and expenditure codes in conformity with economic categories shall be performed for ministries and other central State institutions (hereinafter - ministry). 2. In the cases specified in the Law On the State Budget for the current year, the Ministry, observing the total amount of reallocation of appropriations for the financial year, shall draw up a request for the reallocation of appropriations approved in the Law On the State Budget for the current year among programmes, sub-programmes and expenditure codes in conformity with economic categories. 3. The Ministry shall ensure that persons implementing the budget evaluate the actual use of the funds granted in the respective programme (sub-programme) of the State budget and the forecasts of the estimated expenditure and, if it is not possible to ensure the expenditure provided for achievement of the objectives determined by the ministry within the scope of the appropriation allocated, the ministry shall draw up a request for reallocation of appropriations between programmes, sub-programmes and expenditure codes in conformity with economic categories approved in the Law On the State Budget for the current year (hereinafter - request). 4. The total amount of the request for reallocation of appropriations in the financial year among the programmes (sub-programmes) approved for the ministry in the Law On the State Budget for the current year shall not exceed the specified amount for reallocation. The amount of reallocation shall be calculated in absolute amounts at the level of programmes (sub-programmes) in which changes are being performed, expressed in percentages of the amount of reallocation approved for the programme (sub-programme) in the Law On the State Budget for the current year. 5. The ministry shall ensure that the changes performed in the financing of programmes (sub-programmes) as a result of reallocation of appropriations among programmes, sub-programmes and expenditure codes in conformity with economic categories shall not restrict the opportunity to achieve result-based indicators of the objectives of the programmes (sub-programmes) approved in the Law On the State Budget for the current year. 6. In drawing up a request, the ministry shall take into account that: 6.1. only such reallocation of appropriations is admissible from capital expenditure to current expenditure, which does not affect the maximum admissible amounts of expenditure specified for the ministry for subsequent periods; 6.2. transfers to derived public persons are only ensured with the intermediation of transfers; 6.3. reallocation of appropriations for the increase of reimbursement is not admissible, if it affects the maximum admissible amount of expenditure for reimbursement and total expenditure specified for the ministry for subsequent periods; 6.4. reallocation of appropriations from expenditure for social benefits and pensions (including service pensions) to other expenditure is not admissible; 6.5. reallocation of appropriations from expenditure for the implementation of the European Union policy instruments and projects and measures of other foreign financial assistance to other expenditure is not admissible; 6.6. such changes of appropriations which increase the maximum admissible amount of long-term liabilities for the ministry are not admissible; 6.7. reallocation of appropriations between the basic budget and the special budget approved in the Law On the State Budget for the current year is not admissible; 6.8. creation of new programmes (sub-programmes) is not admissible; and 6.9. reallocation of appropriations for increasing the special budget of the State Social Insurance Agency is not admissible. 7. If necessary, the ministry shall submit a request to the Ministry of Finance five times a year - by 1 March, 1 May, 1 July, 1 September and 15 November. 8. The conditions referred to in Paragraph 6 of this Regulation shall not apply to the reallocation of appropriations provided for the ministry for the implementation of the European Union policy instruments and projects and measures of other foreign financial assistance, as well as to the reallocation of appropriations or structural reforms, if a Cabinet decision has been taken and the Saeima has agreed to such reallocation in accordance with the procedures specified in regulatory enactments. New programmes (sub-programmes) shall be formed in accordance with the principles specified in regulatory enactments. 9. A request of the ministry shall contain: 9.1. Form No. 1 "Itemised List of the State Basic Budget Revenue and Expenditures per Programmes and Sub-programmes of the Law On the State Budget for the Current Year" (Annex 1); 9.2. Form No. 2 "Itemised List of the Special Budget Revenue and Expenditures per Programmes and Sub-programmes of the Law On the State Budget for the Current Year" (Annex 2); 9.3. Form No. 3 "Explanatory Note of the Request by _____________(Ministry/Other Central State Institution) for Reallocation of Appropriations" (Annex 3); 9.4. Form No. 4 "Changes in the Long-term Liabilities of the State Basic Budget among Programmes and Sub-programmes" (Annex 4); and 9.5. Form No. 5 "Changes in the Long-term Liabilities of the State Special Budget among Programmes and Sub-programmes" (Annex 5). 10. If the Cabinet has taken a decision and the Saeima has agreed to the reallocation of appropriations among ministries, including in the cases of reallocation of functions or structural reforms, the ministry shall submit the relevant forms referred to in Paragraph 9 of this Regulation regarding the reallocation of appropriations among ministries. 11. The Ministry shall indicate the following information in Form No. 1 "Itemised List of the State Basic budget Revenue and Expenditures per Programmes and Sub-programmes of the Law On the State Budget for the Current Year" and Form No. 2 "Itemised List of the Special Budget Revenue and Expenditures per Programmes and Sub-programmes of the Law On the State Budget for the Current Year": 11.1. the code and name of the State budget programme (sub-programme) approved in the Law On the State Budget for the current year; 11.2. the classification code of the government function approved in the Law On the State Budget for the current year; 11.3. the name of the budget revenue, expenditure and financing classification code in accordance with the structure approved in the Law On the State Budget for the current year; 11.4. the plan of the current year approved in the Law On the State Budget for the current year and updated by orders of the Cabinet and the Ministry of Finance (hereinafter - n year); 11.5. the total amount of changes in the appropriation of the State budget to be requested and increases or decrease in accordance with the structure approved in the Law On the State Budget for the current year; and 11.6. the calculated amount of the appropriation together with the changes to be requested and percentage changes thereof. 12. Form No.3 "Explanatory Note of the Request by _____________(Ministry/Other Central State Institution) for Reallocation of Appropriations" shall consist of four sections, in which the ministry shall indicate the following information: 12.1. the necessary changes in reallocation of basic budget appropriations between programmes (sub-programmes), which affect the total amount of appropriations of the programme (sub-programme), shall be indicated in the section "Reallocation of Basic Budget Appropriations between Programmes (Sub-programmes) and in Division by Budgetary Expenditure Codes in Conformity with Economic Categories". The ministry shall indicate, in the referred to section, a break-down of appropriations pursuant to budgetary expenditure codes in conformity with economic categories together with a detailed explanation of changes. If sub-programmes have not been approved for the ministry in the Law On the State Budget for the current year, the changes shall be indicated in division by programmes; 12.2. information for reallocation of basic budget appropriations, which does not affect the total amount of the programme (sub-programme), shall be indicated in the section "Reallocation of Basic Budget Appropriations Within the Framework of the Programme (Sub-programme) between Budgetary Expenditure Codes" and a detailed explanation regarding the reasons for changes in the division of budgetary expenditure codes in conformity with economic categories shall be provided; 12.3. the necessary changes in reallocation of special budget appropriations, which affect the total amount of appropriations of the sub-programme, shall be indicated in the section "Reallocation of Special Budget Appropriations between Sub-programmes and in Division by Budgetary Expenditure Codes in Conformity with Economic Categories". The ministry shall indicate, in the referred to section, a break-down of appropriations pursuant to budgetary expenditure codes in conformity economic categories together with a detailed explanation of changes; and 12.4. information for reallocation of special budget appropriations, which does not affect the total amount of the sub-programme, shall be presented in the section "Reallocation of Special Budget Appropriations Within the Scope of the Sub-programme between Budgetary Expenditure Codes" and a detailed explanation regarding the reasons for changes in the division of budgetary expenditure codes in conformity with economic categories shall be provided. 13. The ministry shall indicate the following in Form No. 4 "Changes in the Long-term Liabilities of the State Basic Budget among Programmes and Sub-programmes" (Annex 4) and in Form No. 5 "Changes in the Long-term Liabilities of the State Special Budget among Programmes and Sub-programmes" (Annex 5): 13.1. the code and title of the State budget programme (sub-programme) approved for the ministry in the Law On the State Budget for the current year; 13.2. the explication of liabilities in division by projects at the lowest planning level (if the programme has a sub-programme - at sub-programme level); 13.3. the implementation of the Law On the State Budget for the previous year; 13.4. the plan for n-year, n+1 year and n+2 year approved in the Law On the State Budget; 13.5. the total amount of changes in appropriations of the State budget to be requested and increases or decreases in accordance with the structure approved in the Law On the State Budget for the n-year, n+1 year and n+2 year; and 13.6. the amount of appropriations calculated together with the changes to be requested for n-year, n+1 year and n+2 year. 14. The ministry shall enter the form data in the United State Budget Planning and Implementation Information System in accordance with the procedures specified by the Ministry of Finance. 15. The Ministry of Finance shall examine the request of the ministry within two weeks after receipt thereof. 16. In evaluating a request of the ministry, the Ministry of Finance shall: 16.1. compare the information presented in the request of the ministry with the information at the disposal of the Ministry of Finance; 16.2. evaluate the conformity of the total amount of reallocation of appropriations of the ministry between programmes, sub-programmes and budgetary expenditure codes in conformity with economic categories with the amount specified in the Law On the State Budget for the current year; and 16.3. evaluate the request of the ministry in accordance with the conditions specified in the Law On the State Budget for the current year. 17. The Ministry of Finance has the right to request additional information and detailed calculations from the ministry regarding the necessary changes in appropriations. 18. The ministry shall submit the information referred to in Paragraph 17 of this Regulation within five working days. 19. If the request of the ministry does not conform to the requirements of this Regulation, the Minister for Finance shall, within two weeks, send an opinion and a decision regarding the refusal of reallocation of appropriations to the Ministry. 20. If the ministry does not agree with the decision of the Minister for Finance regarding the reallocation of appropriations among programmes, sub-programmes and budgetary expenditure codes in conformity with economic categories, the Ministry of Finance shall come to an agreement with the relevant ministry within five working days after receipt of justified objections. If an agreement is not achieved, the ministry submitting the request shall submit an informative report to the Cabinet regarding the reallocation of appropriations. 21. If the request submitted by the ministry conforms to the requirements of this Regulation, the Minister for Finance shall, within two weeks, issue an order regarding the reallocation of appropriations, indicating the ministries, programmes, sub-programmes and expenditure codes in conformity with economic categories. 22. The Ministry of Finance shall send the order of the Minister for Finance regarding the reallocation of appropriations electronically to the official e-mail address of the ministry, and inform the Saeima regarding the reallocation of appropriations with an accompanying letter. 23. The deadline for the submission of the requests referred to in Paragraph 7 of this Regulation in 2010 shall be 25 March, 1 May, 1 July, 1 September and 15 November. Prime Minister V. Dombrovskis Acting for the Minister for Finance
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Annex 1 Itemised List of the State Basic Budget Revenue and Expenditures per Programmes and Sub-programmes of the Law On the State Budget for the Current Year(LVL)
Telephone number _______________ E-mail _____________________ Note. The detail "paraksts" [signature] of the document shall not be completed, if the electronic document has been prepared in conformity with the regulatory enactments regarding the drawing up of electronic documents. Acting for the Minister for Finance
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Annex 2 Itemised List of the Special Budget Revenue and Expenditures per Programmes and Sub-programmes of the Law On the State Budget for the Current Year(LVL)
Telephone number _______________ E-mail _____________________ Note. The detail "paraksts" [signature] of the document shall not be completed, if the electronic document has been prepared in conformity with the regulatory enactments regarding the drawing up of electronic documents. Acting for the Minister for Finance
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Annex 3 Explanatory Note
____________________________________________________________ Regarding the Request for Reallocation of Appropriations I. Reallocation of Appropriations of the Basic Budget among Programmes (Sub-programmes) and in Breakdown by Budgetary Expenditure Codes in Conformity with Economic Categories • x xxx xxx lats - reallocation of resources from the programme (sub-programme) xx.xx.xx "................................" to the programme (sub-programme) xx.xx.xx "................................" has been performed, including for: o ……………………expenditure (XXXX code) increased/reduced in the amount of x xxx xxx lats due to/in order to…………………. o ……………………expenditure (XXXX code) increased/reduced in the amount of x xxx xxx lats due to/in order to…………………. o ……………………expenditure (XXXX code) increased/reduced in the amount of x xxx xxx lats due to/in order to…………………. o ……………………expenditure (XXXX code) increased/reduced in the amount of x xxx xxx lats due to/in order to…………………. • x xxx xxx lats - reallocation of resources from the programme (sub-programme) xx.xx.xx "................................" to the programme (sub-programme) xx.xx.xx "................................" has been performed, including for: o ……………………expenditure (XXXX code) increased/reduced in the amount of x xxx xxx lats due to/in order to…………………. o ……………………expenditure (XXXX code) increased/reduced in the amount of x xxx xxx lats due to/in order to…………………. o ……………………expenditure (XXXX code) increased/reduced in the amount of x xxx xxx lats due to/in order to…………………. o……………………expenditure (XXXX code) increased/reduced in the amount of x xxx xxx lats due to/in order to…………………. x xxx xxx lats - reallocation of resources from the programme (sub-programme) xx.xx.xx "................................" to the programme (sub-programme) xx.xx.xx "................................" has been performed, including for: o ……………………expenditure (XXXX code) increased/reduced in the amount of x xxx xxx lats due to/in order to…………………. o ……………………expenditure (XXXX code) increased/reduced in the amount of x xxx xxx lats due to /in order to…………………. o ……………………expenditure (XXXX code) increased/reduced in the amount of x xxx xxx lats due to/in order to…………………. o……………………expenditure (XXXX code) increased/reduced in the amount of x xxx xxx lats due to/in order to…………………. II. Reallocation of Appropriations of the Basic Budget within the Scope of Programmes (Sub-programmes) among Expenditure Codes in Conformity with Economic Categories Reallocation of appropriations has been performed in the programme (sub-programme) xx.xx.xx "…………………..": o ……………………expenditure (XXXX code) increased/reduced in the amount of x xxx xxx lats due to/in order to…………………. o ……………………expenditure (XXXX code) increased/reduced in the amount of x xxx xxx lats due to/in order to…………………. o ……………………expenditure (XXXX code) increased/reduced in the amount of x xxx xxx lats due to/in order to…………………. o ……………………expenditure (XXXX code) increased/reduced in the amount of x xxx xxx lats due to/in order to…………………. Reallocation of appropriations has been performed in the programme (sub-programme) xx.xx.xx "…………………..": o ……………………expenditure (XXXX code) increased/reduced in the amount of x xxx xxx lats due to/in order to…………………. o ……………………expenditure (XXXX code) increased/reduced in the amount of x xxx xxx lats due to/in order to…………………. o ……………………expenditure (XXXX code) increased/reduced in the amount of x xxx xxx lats due to/in order to…………………. o ……………………expenditure (XXXX code) increased/reduced in the amount of x xxx xxx lats due to/in order to…………………. Reallocation of appropriations has been performed in the programme (sub-programme) xx.xx.xx "…………………..": o ……………………expenditure (XXXX code) increased/reduced in the amount of x xxx xxx lats due to/in order to…………………. o ……………………expenditure (XXXX code) increased/reduced in the amount of x xxx xxx lats due to/in order to…………………. o ……………………expenditure (XXXX code) increased/reduced in the amount of x xxx xxx lats due to/in order to…………………. o ……………………expenditure (XXXX code) increased/reduced in the amount of x xxx xxx lats due to/in order to…………………. III. Reallocation of Appropriations of the Special Budget among Sub-programmes and in Breakdown by Budgetary Expenditure Codes in Conformity with Economic Categories • x xxx xxx lats - reallocation of resources from the sub-programme xx.xx.xx "................................" to the sub-programme xx.xx.xx "................................" has been performed: o ……………………expenditure (XXXX code) increased/reduced in the amount of x xxx xxx lats due to/in order to…………………. o ……………………expenditure (XXXX code) increased/reduced in the amount of x xxx xxx lats due to/in order to…………………. o ……………………expenditure (XXXX code) increased/reduced in the amount of x xxx xxx lats due to/in order to…………………. o ……………………expenditure (XXXX code) increased/reduced in the amount of x xxx xxx lats due to/in order to…………………. • x xxx xxx lats - reallocation of resources from the sub-programme xx.xx.xx "................................" to the sub-programme xx.xx.xx "................................" has been performed: o ……………………expenditure (XXXX code) increased/reduced in the amount of x xxx xxx lats due to/in order to…………………. o ……………………expenditure (XXXX code) increased/reduced in the amount of x xxx xxx lats due to/in order to…………………. o ……………………expenditure (XXXX code) increased/reduced in the amount of x xxx xxx lats due to/in order to…………………. o ……………………expenditure (XXXX code) increased/reduced in the amount of x xxx xxx lats due to/in order to…………………. • x xxx xxx lats - reallocation of resources from the sub-programme xx.xx.xx "................................" to the sub-programme xx.xx.xx "................................" has been performed, including: o ……………………expenditure (XXXX code) increased/reduced in the amount of x xxx xxx lats due to/in order to…………………. o ……………………expenditure (XXXX code) increased/reduced in the amount of x xxx xxx lats due to/in order to…………………. o ……………………expenditure (XXXX code) increased/reduced in the amount of x xxx xxx lats due to/in order to…………………. o ……………………expenditure (XXXX code) increased/reduced in the amount of x xxx xxx lats due to/in order to…………………. IV. Reallocation of Appropriations of the Special Budget within the Scope of Sub-programmes among Expenditure Codes in Conformity with Economic Categories Reallocation of appropriations in the sub-programme xx.xx.xx "………………….." has been performed: o……………………expenditure (XXXX code) increased/reduced in the amount of x xxx xxx lats due to/in order to…………………. o……………………expenditure (XXXX code) increased/reduced in the amount of x xxx xxx lats due to/in order to…………………. o……………………expenditure (XXXX code) increased/reduced in the amount of x xxx xxx lats due to/in order to…………………. o……………………expenditure (XXXX code) increased/reduced in the amount of x xxx xxx lats due to/in order to…………………. Reallocation of appropriations in the sub-programme xx.xx.xx "………………….." has been performed: o ……………………expenditure (XXXX code) increased/reduced in the amount of x xxx xxx lats due to/in order to…………………. o ……………………expenditure (XXXX code) increased/reduced in the amount of x xxx xxx lats due to/in order to…………………. o ……………………expenditure (XXXX code) increased/reduced in the amount of x xxx xxx lats due to/in order to…………………. o ……………………expenditure (XXXX code) increased/reduced in the amount of x xxx xxx lats due to/in order to………………….
Telephone number _______________ E-mail _____________________ Note. The detail "paraksts" [signature] of the document shall not be completed, if the electronic document has been prepared in conformity with the regulatory enactments regarding the drawing up of electronic documents. Acting for the Minister for Finance
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Annex 4 Changes in the Long-term Liabilities of the State Basic Budget among Programmes and Sub-programmes(LVL)
Telephone number _______________ E-mail _____________________ Note. The detail "paraksts" [signature] of the document shall not be completed, if the electronic document has been prepared in conformity with the regulatory enactments regarding the drawing up of electronic documents. Acting for the Minister for Finance
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Annex 5 Changes in the Long-term Liabilities of the State Special Budget among Programmes and Sub-programmes(LVL)
Telephone number _______________ E-mail _____________________ Note. The detail "paraksts" [signature] of the document shall not be completed, if the electronic document has been prepared in conformity with the regulatory enactments regarding the drawing up of electronic documents. Acting for the Minister for Finance
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Translation © 2010 Valsts valodas centrs (State Language Centre) |
Document information
Title: Noteikumi par kārtību, kādā ministrijām un citām centrālajām valsts iestādēm tiek veikta apropriācijas ..
Status:
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Language:   Related documents
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