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LEGAL ACTS OF THE REPUBLIC OF LATVIA
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The translation of this document is outdated.
Translation validity: 03.08.2012.–17.07.2014.
Amendments not included: 15.07.2014., 26.06.2018., 11.12.2018., 10.12.2019., 01.12.2020.

Text consolidated by Valsts valodas centrs (State Language Centre) with amending regulations of:

20 December 2011 [shall come into force from 1 January 2012];
31 July 2012 [shall come into force from 3 August 2012].

If a whole or part of a paragraph has been amended, the date of the amending regulation appears in square brackets at the end of the paragraph. If a whole paragraph or sub-paragraph has been deleted, the date of the deletion appears in square brackets beside the deleted paragraph or sub-paragraph.


Republic of Latvia

Cabinet
Regulation No. 1220

Adopted 28 December 2010

Procedures for Granting and Implementing Assignations

Issued pursuant to
Section 24, Paragraph two
and Section 47, Paragraph 4.1
of the Law On Budget and Financial Management

I. General Provision

1. This Regulation prescribes the procedures by which:

1.1. the Treasury shall grant assignations for the expenditure in accordance with the appropriation specified in the Law On the State Budget for the current year (hereinafter - State Budget Law) and ensure the implementation of the assignations;

1.2. an institution, which supervises the implementation of European Union policy instruments or foreign financial assistance projects (hereinafter - supervising institution) shall take decisions on suspension, restoration or revocation of assignations and the Treasury shall suspend, restore or revoke assignations for the implementation of a project to the recipient of a European Union policy instrument or foreign financial assistance (hereinafter - recipient of financing).

II. Granting of Assignations

2. The ministries and other central State institutions (hereinafter - ministry) shall, within five working days after adoption of the State Budget Law in the Saeima in a second reading or for the State budget expenditures, loans, and borrowing limits necessary for the State activities and approved by the Minister for Finance, prepare and submit to the Ministry of Finance proposals regarding the breakdown of revenues or resources for the covering of expenditure, as well as of expenditure and financing (hereinafter - resources for the covering of expenditure and expenditure) according to the months of the financial year in conformity with the time periods of payment, taking into account the following conditions:

2.1. the remuneration shall be planned according to disbursement schedules, earmarked grants to local governments, subsidies and grants, as well as other regular expenditure shall be planned in conformity with the payment schedules;

2.2. the financing that has been granted for financing of projects and measures co-financed or financed by European Union policy instruments shall be planned in conformity with the specified payment schedules;

2.3. contributions to international organisations shall be planned in conformity with the payment schedules;

2.4. renewal of the acquired fixed capital shall be planned in accordance with the course of the forecast public procurement procedures;

2.5. investments shall be planned in conformity with the forecast work schedules and payment schedules for completed work;

2.6. revenues shall be planned in conformity with the planned revenues by months (if expenditures are planned in a different period than revenues, revenues and changes to surplus (increase) shall be planned in one period, and expenditures and changes to surplus (reduction)) - in the other period.

[20 December 2011]

3. The Ministry of Finance shall compile the proposals submitted by ministries regarding the breakdown of resources for the covering of expenditure and expenditure. If inaccuracies are detected, the Ministry of Finance shall inform the relevant ministry thereof, and it shall update the breakdown of resources for the covering of expenditure and expenditure. The Minister for Finance shall take a decision on the breakdown of resources of the ministry for the covering of expenditure and expenditure, and the Ministry of Finance shall, within two working days after proclamation of the State Budget Law, send the decision in question to the Treasury and the ministry.

4. The State Secretary and the head of the central State institution, taking into account the decision by the Minister for Finance on the breakdown of resources for the covering of expenditure and expenditure, as well as the State basic budget and special budget appropriation approved for the ministry, shall determine for the persons implementing the budget the amount of the resources for the covering of expenditure and expenditure for the year and the breakdown thereof.

5. The persons implementing the budget shall prepare financial plan projects according to months (Annex 1 - for the basic budget, Annex 2 - for the special budget), in accordance with the amount of resources specified by the ministry for the covering of expenditure and the amount of expenditure for the year and the breakdown thereof.

6. If a new direct administration institution or unit thereof is established (which is registered in the Taxpayer Register of the State Revenue Service in accordance with the procedures specified in regulatory enactments and which will perform the implementation of the State budget in the State budget accounts opened for it), as well as if an existing one is reorganised or liquidated, the ministry, to which the institution or a unit thereof is subordinate, shall inform the Treasury thereof. The Treasury has the right to request additional information from the ministry, which is necessary for registration of the institution in the Unified State Budget Planning and Execution Information System.

[31 July 2012]

7. The persons implementing the budget shall prepare individual financial plan projects if:

7.1. an appropriation has been approved for the performance of several programmes and sub-programmes;

7.2. foreign financial assistance or a transfer from foreign financial assistance funds is anticipated for the covering of expenditure;

7.3. in the Annex to the State Budget Law regarding the maximum permissible amount of the State budget long-term liabilities, appropriation is approved in division by projects;

7.4. a grant from the general revenue has been anticipated for implementation of a European Union Fund project and the project implementer is a State budget institution;

7.5. financing has been anticipated for implementation of the project from the bilateral financial instrument of the European Economic Area and Norwegian government and the project implementer is a State budget institution;

7.6. appropriation has been approved for the fulfilment of the remaining State budget long-term liabilities;

7.7. financial plans are prepared for the 2007-2013 programming period for each activity or sub-activity of the European Social Fund, European Regional Development Fund and Cohesion Fund;

7.8. in the 2007-2013 programming period a difference arises between the payment requests approved within the scope of the project co-financed by the European Union fund and the funds received from the European Commission in accordance with the submitted declaration of expenditure, due to exchange rate fluctuations, which is financed from the funds from the State budget on the grounds of an individual request.

8. The persons implementing the budget, when preparing the financial plan projects, shall indicate the following information:

8.1. the budget type;

8.2. the ministry;

8.3. the programme or sub-programme;

8.4. the person implementing the budget;

8.5. the type of the State budget long-term liability;

8.6. the resources for the covering of expenditure;

8.7. the currency of the account;

8.8. the draft, if the financial plan has been prepared in accordance with Sub-paragraphs 7.3 and 7.4 of this Regulation.

9. The persons implementing the budget shall indicate the type of the State budget long-term liability in accordance with the Annex to the State Budget Law regarding the maximum permissible amount of the State budget long-term liability. The type of liability of the European Social Fund, the European Regional Development Fund and Cohesion Fund shall be indicated for the 2007-2013 programming period up to the activity or sub-activity level.

9.1 The financial plan projects and amendments thereto shall be developed observing the following conditions:

9.1 1. the revenue and expenditure amounts of financial plan projects form a positive total amount in a cumulative manner from the beginning of the year;

9.1 2. the financial amounts of financial plan projects form a positive or negative total amount in a cumulative manner from the beginning of the year depending on the budget indicator;

9.1 3. the amount of the budget indicator "Financial Balance", which is formed by the revenue and expenditure amounts of financial plan projects by months, is equal to the amount of the budget indicator "Financing" with the opposite sign.

[20 December 2011]

10. The financial plan projects prepared by the ministry or institutions subordinate thereto shall be approved electronically in the financial plan processing information system (hereinafter - ePlans). The institutions subordinate to the ministry shall submit the financial plan projects within the time period specified by the ministry.

[20 December 2011]

11. If the person implementing the budget involves a State budget institution subordinate to another ministry in the implementation of a programme or sub-programme, the budget appropriation of the involved ministry shall be increased in accordance with the procedures specified in the regulatory enactments regarding reallocation of appropriation, in order to ensure the transfer planned between the ministries and the performance of expenditure during the State budget implementation process. If the person implementing the budget involves a State budget institution subordinate to its ministry in the implementation of a programme or sub-programme, the appropriation intended for the institution shall be separated in a separate financial plan, observing the following conditions:

11.1. if expenditures are being financed from the revenue of the current year, the person implementing the budget shall reduce the planned revenue and expenditure in the financial plan thereof, and increase the planned revenue and expenditure for the subordinate institution, not exceeding the appropriation specified in the State Budget Law for the relevant State budget programme or sub-programme;

11.2. if expenditures are being financed from the balance of funds from the paid services and other own revenue or foreign financial assistance from the previous year, the person implementing the budget shall reduce the planned use of the balance for financing and expenditures in the financial plan thereof and increase the planned use of the balance for the financing of expenditure and expenditure in the financial plan of the subordinate institution, not exceeding the appropriation specified in the State Budget Law for the relevant State budget programme or sub-programme.

12. The ministry shall inspect the financial plan projects, and not later than eight working days before the beginning of the financial year or three working days before the beginning of the current month, shall submit them to the Treasury in the ePlans. Concurrently the ministry shall inform the Treasury electronically regarding approval of financial plans, as well as indicate the number and justification for preparation thereof and information regarding the accounts in which repayment of European Union funds is planned, and for which it is anticipated that the payment institution approves the amount of eligible expenditure in accordance with the regulatory enactments regarding the 2007-2013 programming period for European Union funds.

[20 December 2011; 31 July 2012]

13. The Treasury shall verify the compliance of the financial plan projects of the persons implementing the budget submitted by the ministry, with the State Budget Law and register them within three working days in the Unified State Budget Planning and Execution Information System.

[31 July 2012]

14. The Treasury shall open an account for each person implementing the budget in accordance with the financial plan registered in accordance with the procedures specified in this Regulation.

15. The Treasury, based on the registered financial plans, shall grant the following on the first working day of each month:

15.1. a grant from general revenue;

15.2. the monthly assignations.

16. The persons implementing the budget shall develop amendments to financial plans, if:

16.1. it is necessary to reallocate the resources for the covering of expenditure planned in the programme or sub-programme at the beginning of the year, including the allocated grant from general revenue, and the granted assignations within the scope of the appropriations specified in the State Budget Law between the persons implementing the budget or classification codes;

16.2. in accordance with a decision of the Cabinet or the Minister for Finance the appropriation has been changed or reallocation of funds has been performed in accordance with the State Budget Law;

16.3. amendments to the State Budget Law have come into force;

16.4. in accordance with a decision of the Cabinet or the Minister for Finance the assignations have been reduced or delayed;

16.5. in accordance with Paragraph 40 of this Regulation the Ministry of Finance has requested the ministry to perform amendments to financial plans according to the deadlines for the work to be performed or implementation of measures;

16.6. in accordance with Paragraph 37 of this Regulation, the actual implementation in the account exceeds the granted assignations.

17. Amendments to financial plans in the cases referred to in Paragraph 16 of this Regulation shall be developed, observing the following conditions:

17.1. the persons implementing the budget shall make amendments to financial plans without changing the amount of assignation approved in the previous periods;

17.2. the persons implementing the budget shall inform the Treasury if amendments are performed to financial plans of reorganised or liquidated institutions.

18. The ministry shall ensure changes in financial plans after making of amendments to the State Budget Law or changes in appropriations in accordance with a decision of the Cabinet or the Minister for Finance, within two weeks after coming into force of the referred to amendments, but not later than three working days prior to the beginning of the following month.

19. The State Secretary and the head of the central State institution shall ensure the preparation of financial plans in accordance with the State Budget Law and the timely submission thereof to the Treasury in accordance with this Regulation.

III. Use of the Financial Plan Processing Information System

[31 July 2012]

III.1 Use of ePlans

[31 July 2012]

34.1 Ministries or institutions subordinate thereto shall use the ePlans to prepare, approve and submit financial plan projects to the Treasury in accordance with the regulatory enactments regarding the procedures by which the Treasury shall ensure the exchange of electronic information. The ePlan user guide and application shall be available for downloading on the website of the Treasury.

34.2 The institution subordinate to the ministry shall inform the ministry electronically regarding new ePlan users or changes in the data or authorisations of existing users.

34.3 The Treasury shall ensure the storage of the data and electronic documents submitted in ePlans for five years, if the ministries or institutions subordinate thereto comply with the requirements and procedures of this Regulation by which the Treasury shall ensure the exchange of electronic information.

IV. Execution of Assignations

35. The persons implementing the budget may perform expenditure only in the financial plans thereof within the scope of the assignations granted from the beginning of the year in accordance with the financial spending objectives specified in the State budget broken down according to budget indicators.

36. For the covering of expenditure the persons implementing the budget may only use the resources provided for in the financial plans thereof for the covering of expenditures, including the planned surpluses from paid services and other own revenue or foreign financial assistance.

37. If, after amendments to financial plans, the actual implementation in the account exceeds the granted or yearly assignations, the ministry shall, within one week after granting of the assignations, but not later than three working days before the beginning of the following month, ensure the conformity of the actual implementation with the granted assignations, making amendments to the financial plan or making corrections to the classification codes or carrying over of the transactions in accordance with the regulatory enactments regarding the procedures by which the Treasury shall ensure the provision of payment services.

[20 December 2011; 31 July 2012]

38. Until the fifth working day of the current month, the Treasury shall ensure the ministry with an operational summary report on the period from the beginning of the year. The ministry shall examine the summary report and inform the persons implementing the budget of the ministry regarding the need to perform corrections to classification codes or carrying over of the transactions in accordance with the regulatory enactments regarding the procedures by which the Treasury shall ensure the provision of payment services.

[31 July 2012]

39. Until the eleventh working day of the current financial year the Treasury shall electronically provide the ministry with a summary report on implementation of the budget in the previous financial year. The ministry shall examine the summary report and, upon determining non-conformities in the implementation of the budget, shall inform their persons implementing the budget regarding the need to prepare and submit applications to the Treasury by the fifteenth working day of the current financial year regarding corrections to classification codes or carrying over of transactions for the previous financial year in accordance with the regulatory enactments regarding the procedures by which the Treasury shall ensure the provision of payment services. After making of corrections and closing of the unspent budget assignations referred to in Paragraph 50 of this Regulation, the Treasury shall again prepare a summary report and until the nineteenth working day of the current financial year send it to the ministry for co-ordination. The ministry shall, until the twenty second working day of the current financial year, sign the co-ordinated summary report with a secure electronic signature and send it to the Treasury.

[20 December 2011; 31 July 2012]

40. Each quarter the Ministry of Finance shall evaluate the implementation of the State budget programmes and sub-programmes by ministries. If in the time period from the beginning of the year until the previous quarter (inclusive) the execution of expenditure is less than 85 per cent of the expenditure amount approved in the financial plan of the relevant State budget programme or sub-programme for this period, the Ministry of Finance may request that the ministry amends the financial plan in conformity with the deadlines for performance of the work or measures to be carried out.

41. Overpayments and repayment of claims formed in the previous financial years, shall be paid into an account opened by the person implementing the budget in the Treasury.

42. The operational institutions shall transfer the State budget funds (including the funds issued in advance to the operational institution employees for ensuring operational activities) and the funds in the Treasury current account in a bank transferred in advance for the credit card expenditures of the persons implementing the budget, which have not been spent in the financial year, into an account opened by the person implementing the budget in the Treasury until the sixth working day of the subsequent financial year.

[20 December 2011]

43. The amounts referred to in Paragraphs 41 and 42 of this Paragraph shall be accounted in the account opened by the person implementing the budget in the Treasury, applying the budget revenue classification code. The person implementing the budget shall be responsible for transferring the referred to amount to the State budget revenue, if the source of repaid funds in the previous financial year was a grant from general revenue or a transfer from the State basic budget grant from general revenue. If the source of repaid funds in the previous financial year was paid services, other own revenue or foreign financial assistance, including a transfer from foreign financial assistance financing, and paid services, other own revenue or foreign financial assistance revenue are not planned in the State basic budget expenditure account, the funds shall be accounted in accordance with Paragraph 46 of this Regulation.

44. The person implementing the budget is responsible for the transfer of State budget funds issued as an advance to persons who have acquired the status of diplomatic and consular service, and not spent within the financial year, into the State budget revenue until 20th January of the subsequent financial year.

45. If a surplus of funds remains in the State basic budget accounts at the end of the previous year for the persons implementing the budget from paid services and other own revenue or foreign financial assistance, including transfers from foreign financial assistance, the person implementing the budget shall, until the sixth working day of the current financial year, submit an application regarding carrying over of the balance at the end of the previous financial year (Annex 4) and the Treasury shall transfer the balance of funds until the ninth working day of the current financial year:

45.1. into the State basic budget accounts opened for the current financial year, not exceeding the amount of the assignation granted in the registered financial plans, intended to be covered from the surplus of funds from paid services and other own revenue or foreign financial assistance;

45.2. into the deposited funds account in the Treasury, which has been opened for the person implementing the budget for the accounting of the surplus of the relevant programme or sub-programme until its planning into the budget. After planning of these resources into the budget, the person implementing the budget shall submit an application with the Treasury regarding the carrying over of funds to the indicated State basic budget expenditure account (Annex 5), applying the relevant financing classification code.

[20 December 2011]

45.1 If a surplus of funds from paid services and other own revenue or foreign financial assistance, including transfers from foreign financial assistance, remains in the State basic budget accounts at the end of the previous year for the persons implementing the budget, and the person implementing the budget has not submitted an application in accordance with Paragraph 45 of this Regulation regarding carrying over of the balance to the end of the previous financial year, the balance of the Treasury funds shall be transferred into the State budget revenue until the eighteenth working day of the current financial year.

[31 July 2012]

46. Funds not planned in the budget shall be transferred into a deposited funds account opened by the person implementing the budget until it is planned into the State budget, applying the appropriate revenue classification code. After planning of these resources into the budget, the person implementing the budget shall submit an application with the Treasury regarding the carrying over of funds to the indicated State basic budget expenditure account (Annex 5).

[20 December 2011]

47. Funds which cannot be attributed to the financial activities of the budget institution and which have been transferred into the deposited funds account opened in the Treasury in accordance with regulatory enactments, including security deposits, the deposited pensions of persons living in nursing homes, the derivative funds of detained persons until a court adjudication and the personal money of imprisoned persons, shall be accounted in the deposited funds account in the Treasury with the relevant fund or investment financial classification code.

47.1 The persons implementing the State budget, who during the financial year have received or withheld contractual penalty or interest payments for the non-performance of obligations in the current financial year or in the previous financial years, shall account the received or withheld contractual penalty or interest payments in the State budget expenditure account, applying the budget revenue classification code, as well as transfer the contractual penalty or interest payments until the end of the financial year into the State basic budget revenue or until the sixth working day of the current financial year submit an application regarding the carrying over of the surplus at the end of the previous financial year (Annex 4).

[31 July 2012]

48. The persons implementing the budget shall ensure the implementation of the granted assignations in compliance with the appropriations specified in the State Budget Law in accordance with the procedures specified in this Regulation.

49. The persons implementing the State budget, who during the financial year have received transfer revenue into the State basic budget account from a grant from general revenue, the local government budget, derived public persons partly financed from the State budget, institutions non-financed from the budget or the State special budget, and have not spent this, shall perform repayment of the transfer balance until the end of the financial year, applying the appropriate transfer revenue and expenditure classification codes, or until the sixth working day of the current financial year, shall submit an application (Annex 4), in which the amount of the transfer balance for repayment shall be indicated.

[20 December 2011]

50. Until the eighteenth working day of the current financial year the Treasury shall close the State budget assignations not spent in the previous financial year, reducing accordingly the allocated grant from the general revenue by the amount of the assignation to be closed.

[20 December 2011]

V. Suspension, Restoration or Revocation of an Assignation

51. The supervising institution shall send a written warning to the recipient of financing and a copy of the warning - to the ministry, to which the recipient of financing is institutionally subordinated, if:

51.1. reports on implementation of the project and payment requests or reports justifying the request of European Union policy instruments or foreign financial assistance financing (hereinafter - reports) have not been received within the deadline specified by legal acts;

51.2. the project is not implemented in accordance with the contract or agreement regarding implementation of the project and a necessity to initiate proceedings regarding termination of the contract or agreement regarding implementation of the project is being considered.

52. The recipient of financing shall, within 10 working days after receipt of the written warning referred to in Paragraph 51 of this Regulation, submit reports and an explanation to the supervising institution regarding the reasons for non-submission of reports or an explanation regarding the reasons why the project is not being implemented in accordance with the contract or agreement regarding implementation of the project.

53. If the recipient of financing has not submitted reports and an explanation to the supervising institution regarding the reasons for non-submission of the report or the explanation regarding the reasons why the project is not implemented in accordance with the conditions of the contract or the agreement regarding implementation of the project within the term specified in Paragraph 52 of this Regulation or the reports or explanation received testify that the project is not being implemented in accordance with the contract or the agreement regarding implementation of the project, the supervising institution shall, within three working days, take a decision on suspension of the assignation specifying therein the project account details of the recipient of financing in the Treasury. The supervising institution shall, within one working day after taking of the decision, send a copy of the decision taken to the Treasury, the recipient of financing and the ministry. The supervising institution may take a decision on suspension of an assignation, without performing the activities referred to in Paragraph 51 of this Regulation, if the supervising institution has access to information regarding activities which cause or may cause inappropriately performed payments or illegal spending of granted funds in the project, or illegal assuming of obligations, and it is necessary to suspend the performance of payments within the scope of the project effectively.

[20 December 2011]

54. The Treasury shall, within one working day after receipt of the copy of the decision referred to in Paragraph 53 of this Regulation, suspend the operation of the respective project account and inform the supervising institution, the recipient of financing and the ministry in writing regarding suspension of the assignation.

55. The recipient of financing shall, within 15 working days after receipt of the information referred to in Paragraph 54 of this Regulation, submit to the supervising institution reports and an explanation, which confirms that hereinafter the project will be implemented according to the contract or agreement regarding implementation of the project.

56. If the recipient of financing has fulfilled the requirements referred to in Paragraph 55 of this Regulation and the supervising institution is convinced that hereinafter the project will be implemented in accordance with the contract or agreement regarding implementation of the project, the supervising institution shall, within three working days, take a decision on restoration of the suspended assignation indicating therein the project account details of the recipient of financing in the Treasury. The supervising institution shall, within one working day after taking of the decision, send a copy of the decision taken to the Treasury, the recipient of financing and the ministry.

57. The Treasury shall, within one working day after receipt of the copy of the decision referred to in Paragraph 56 of this Regulation, restore the operation of the relevant project account and inform the supervising institution, the recipient of financing and the ministry thereof in writing.

58. If the recipient of financing has been sent a warning in the case referred to in Sub-paragraph 51.2 of this Regulation, however, the supervising institution is not convinced regarding subsequent implementation of the project in accordance with the contract or agreement regarding implementation of the project after receipt of an explanation regarding the reasons for non-implementation of the project in accordance with the conditions of the contract or agreement regarding implementation of the project and has taken a decision on termination of the contract or agreement regarding implementation of the project, the supervising institution shall, within three working days after taking of the decision regarding termination of the contract or agreement regarding implementation of the project, take a decision on revocation of the assignation indicating therein the project account details of the recipient of financing in the Treasury. The supervising institution shall, within one working day after taking of the decision, send a copy of the decision taken to the Treasury, the recipient of financing and the ministry.

59. The ministry shall, within three working days after receipt of the information referred to in Paragraph 58 of this Regulation, revoke the remaining assignation in the financial plan of the relevant project account of the recipient of financing.

60. The Treasury, upon receiving a decision on suspension of the assignation, taken in accordance with the regulatory enactments regarding violations of financial management regulations (except the case referred to in Paragraph 53 of this Regulation), shall suspend the operation of the account (accounts) of the person implementing the budget indicated in the decision and inform in writing the person taking the decision, the recipient of financing and the ministry regarding suspension of the assignation.

61. The Treasury, upon receiving a decision on restoration of the assignation referred to in Paragraph 60 of this Regulation, shall within one working day restore the operation of the relevant account and inform the person taking the decision, the recipient of financing and the ministry in writing regarding restoration of the assignation.

VI. Closing Provisions

62. The Treasury is entitled to apply the measures referred to in Section 47 of the Law On Budget and Financial Management if it establishes that the procedures specified in this Regulation are not being observed.

63. The following are hereby repealed:

63.1. Cabinet Regulation No. 501 of 7 July 2008, Procedures for the Suspension, Restoration or Revocation of European Union Policy Instruments or Foreign Financial Assistance (Latvijas Vēstnesis, 2008, No. 104);

63.2. Cabinet Regulation No. 1482 of 15 December 2009, Procedures for the Granting and Implementation of Assignations, (Latvijas Vēstnesis, 2009, No. 203).

64. This Regulation shall come into force on 1 January 2011.

65. [31 July 2012]

Prime Minister,
Minister for Regional Development
and Local Government V. Dombrovskis

Minister for Finance A. Vilks

 

Annex 1
Cabinet Regulation No. 1220
28 December 2010

[20 December 2011]

Financial Plan for 20____ (year) No. _________ for the Basic Budget Version No.

Codes

Institution
Ministry (central State institution)
Programme
Sub-programme
Function
Type of liability
Title of the project
Source of funding
Client Management Unit of the Treasury
Account number
Currency of account

(in lats)

Financial plan indicator

FP indicator code

Annual amount

January

February

March

April

May

June

July

August

September

October

November

December

Resources for covering of expenditure P0
* codes shall be indicated according to the structure of the Law On the State Budget for the financial year
Expenditure - in total B000
* codes shall be indicated according to the structure of the Law On the State Budget for the financial year
Financial balance P1M
Financing F00000000
* codes shall be indicated according to the structure of the Law On the State Budget for the financial year

 

Annex 2
Cabinet Regulation No. 1220
28 December 2010

[20 December 2011]

Financial Plan for 20____ (year) No. _________ for the Special Budget Version No.

Codes
Institution
Ministry (central State institution)
Programme
Sub-programme
Function
Type of liability
Title of the project
Source of funding
Client Management Unit of the Treasury
Account number
Currency of account

(in lats)

Financial plan indicator

FP indicator code

Annual amount

January

February

March

April

May

June

July

August

September

October

November

December

Revenue - in total A000
* codes shall be indicated according to the structure of the Law On the State Budget for the financial year
Expenditure - in total B000
* codes shall be indicated according to the structure of the Law On the State Budget for the financial year
Financial balance S1
Financing F00000000
* codes shall be indicated according to the structure of the Law On the State Budget for the financial year

 

Annex 3
Cabinet Regulation No. 1220
28 December 2010

[31 July 2012]

 

Annex 4
Cabinet Regulation No. 1220
28 December 2010

[31 July 2012]

To the Treasury

Application for the Carrying over of Surplus at the End of the Previous Financial Year

20____ (year) __________________  

No. _________


Information regarding the ministry or institution subordinate thereto

Name
Address Registration No.
 

(street, number, populated area, city, postal code)

 
Telephone E-mail
Subordination  
 

(the highest institution shall be indicated, where there is none - need not completed)

 

Information Regarding the Carrying over of Surplus at the End of the Previous Financial Year

1. Carry over as the surplus at the beginning of this year according to the source of funding and classification code indicated:

Surplus of revenue from paid services and other own revenue - with the code F210100101

Surplus of revenue from foreign financial assistance or transfer from foreign financial assistance funds - with the code F210100102

Carry over from account LV ____ TREL __________________
Carry over to account LV ____ TREL __________________

Amount in the currency of the account  

2. Carry over as a transaction of 31 December from the previous financial year according to the source of funding and classification code:

Transfer surplus

Surplus of revenue from paid services and other own revenue

Surplus of revenue from foreign financial assistance funds

Contractual penalties received or withheld or interest payments for the non-performance of obligations

Carry over from account LV ____ TREL __________________ Classification code __________________
Carry over to account LV ____ TREL __________________ Classification code __________________

Amount in the currency of the account  

3. Close as unspent assignations, reducing the grant from general revenue or grant from general revenue for repayments into the State basic budget:

Into account LV ____ TREL __________________ Amount in lats __________________

Head of the institution/authorised person

(given name, surname and signature)

(date)

Note. The details of the document "signature" and "date" shall not be completed if the electronic document has been drawn up in conformity with the regulatory enactments regarding drawing up of electronic documents.

 

Annex 5
Cabinet Regulation No. 1220
28 December 2010

[31 July 2012]

To the Treasury

Application for the Carrying over of Funds

20____ (year) __________________  

No. _________


Information regarding the ministry or institution subordinate thereto

Name
Address Registration No.
 

(street, number, populated area, city, postal code)

 
Telephone E-mail
Subordination    
 

(the highest institution shall be indicated, where there is none - need not completed)

   

Information regarding Carrying over of Funds from the Account of Deposited Funds

Carry over:

The surplus of deposited funds from paid services and other own revenue

The surplus of deposited funds from foreign financial assistance or transfer from foreign financial assistance funds

The State budget unplanned funds, accounted in the deposited funds account until the planning thereof into the budget with a budget revenue classification code

Carry over from account LV ____ TREL __________________
Carry over to account LV ____ TREL __________________

Amount in the currency of the account

Justification

   

(indicate the number and date of the order of the Ministry of Finance or other justification)


Head of the institution/authorised person

(given name, surname and signature)

(date)

Note. The details of the document "signature" and "date" shall not be completed if the electronic document has been drawn up in conformity with the regulatory enactments regarding drawing up of electronic documents.

 


Translation © 2013 Valsts valodas centrs (State Language Centre)

 
Document information
Title: Asignējumu piešķiršanas un izpildes kārtība Status:
In force
in force
Issuer: Cabinet of Ministers Type: regulation Document number: 1220Adoption: 28.12.2010.Entry into force: 01.01.2011.Publication: Latvijas Vēstnesis, 206, 30.12.2010.
Language:
LVEN
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223614
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06.01.2021
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