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Ministry of Finance
of the Republic of Latvia
1 Smilsu st., Riga
LV-1919, Latvia

P.: +371-67095405
F.: +371-67095503
E-mail: pasts@fm.gov.lv
info@fm.gov.lv

Regulation 02/04/2012

Text consolidated by Tulkošanas un terminoloģijas centrs (Translation and Terminology Centre) with amending regulations of:

20 April 2004 (No. 325);
18 January 2005 (No. 45);
21 November 2006 (No. 955);
2 May 2007 (No. 288);
2 June 2008 (No. 399);
4 November 2008 (No. 915);
21 July 2009 (No. 796);
22 December 2009 (No. 1528).

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. 239
Adopted 29 April 2003

By-law of the Ministry of Finance

Issued pursuant to
Section 16, Paragraph one
of the State Administration Structure Law

I. General Provisions
 
1. The Ministry of Finance (hereinafter – Ministry) is the managing State administrative institution in the sector of finance that includes the sub-sectors of the State and local government budget, short-term and long-term financial policy, accounting and company audit policy, gambling and lotteries organisation policy, state and customer protection policy in utilization of precious metals, stones and articles made thereof, tax policy, customs policy, public sector remuneration for work policy and foreign financial assistance resources, as well as the co-ordination and utilisation policy of the resources of European Union Structural Funds and the Cohesion Fund.
[20 April 2004; 21 July 2009]
 
2. The Ministry shall be subject to the Minister for Finance (hereinafter – Minister).
[4 November 2008]
 
3. The Ministry shall be the superior institution to the State administrative institutions that are subordinate to the Ministry.
 
II. Functions, Tasks and Competence of the Ministry
 
4. The functions of the Ministry shall be:
4.1. to formulate a financial policy;
4.2. to organise and co-ordinate the implementation of the financial policy; and
4.3. to perform other functions specified by external regulatory enactments.
 
5. In order to ensure the performance of the functions, the Ministry shall:
5.1. develop and implement the policy in the fields of the State budget and financial management, customs, tax and fee system, State and local government procurement, control of aid for commercial activity, internal audit, remunerations for work of the persons working in the public sector, accounting, company audit and state owned real estate management;
5.2. ensure the observation of single principles in the budget management, by developing and introducing a single methodology of the drawing up and fulfilment of the State and local government budget;
5.2.1 develop a draft law regarding the State budget for the current year and the explanations thereof;
5.3. provide methodological assistance in the matters related to the budget development and fulfilment to direct administration institutions and derived public persons;
5.4. prepare the State budget sections regarding grants and earmarked grants for local governments, evaluate the conformity of the budget approved by the local governments with the requirements specified in regulatory enactments and analyse the indicators of the local government budget fulfilment, as well as carry out the calculations of local government financial equalisation and prepare the draft report regarding the differences of opinion and agreement of the Cabinet and the Latvian Association of Local and Regional Governments, when planning the State budget;
[2 June 2008]
5.6. develop a long-term, short-term and average term scenario of the macroeconomic development of the State and the substantiation of the State budget prognosis fiscal policy;
5.7. co-ordinate the submission of commercial companies regarding the elimination of customs duties and the application of quotas, as well as further progression of the rejections of the submissions submitted by other European Union Member States to the European Commission;
5.8. develop, introduce, co-ordinate, maintain and update a single remuneration for work accounting system for persons working in the institutions financed from the State budget;
5.9. co-ordinate the attraction (receipt) of foreign financial assistance resources and the supervision of the utilisation thereof; and
5.10. co-ordinate state participation in development and implementation supervision of European Union Structural Funds and the Cohesion Fund policy;
5.11. maintain management of European Union Structural Funds and the Cohesion Fund;
5.12. maintain and update the registration system of civil servants and personnel information connected with them and ensures it’s availability;
5.13. develop state and private partnership policy and co-ordinate its implementation.
[20 April 2004; 18 January 2005; 2 June 2008; 21 July 2009]
 
6. The Ministry shall:
6.1. develop drafts of legislative acts and policy planning documents that regulate the sector;
6.2. provide opinions regarding the legislative acts and policy planning documents developed by other institutions;
6.3. issue administrative acts in the cases specified in external regulatory enactments;
6.4. ensure the implementation of the sectoral policy in the State administrative institutions that are subordinate to the Ministry and in the State capital companies in which the Ministry holds State capital shares;
6.5. prepare and provide recommendations according to the procedures specified in regulatory enactments regarding the State budget financing necessary for the implementation of the measures and for the performance of the Ministry tasks provided for in regulatory enactments and the relevant policy planning documents;
6.6. represent the interests of the State in international organisations and institutions of the European Union within the scope of the competence thereof;
6.7. perform private legal transactions on behalf of the State that are necessary to ensure the operation of the Ministry;
6.8. carry out inspections of the performance of functions, as well as other inspections, in the State administrative institutions that are subordinate to the Ministry;
6.9. ensure the development of the applications of the State-commissioned studies, as well as promote effective utilisation of study results in the development of the sectoral policy;
6.10. co-operate with other State administrative institutions in the development and implementation of a single State policy in accordance with the procedures specified in regulatory enactments; and
6.11. inform society regarding the sectoral policy and the operation of the institutions that are subordinate to the Ministry, consult with non-governmental organisations in the process of taking of a decision, promote social dialogue in the matters that are related to the formulation and implementation of the policy, as well as involve representatives of society in the administration of the State.
 
7. The Ministry has the right to:
7.1. request and receive free of charge information and documents necessary for the implementation of the Ministry tasks from natural and legal persons governed by private law, in the cases specified by external regulatory enactments;
7.2. request and receive information from credit institutions regarding the financial operations and accounts of the State capital companies;
7.3. perform financial audits in the State administrative institutions that are subordinate to the Ministry;
7.4. involve the representatives of ministries, other State administrative institutions, local governments and other institutions in the resolution of sectoral policy matters;
7.5. participate in the events organised by international organisations, enter into international co-operation agreements and co-ordinate international co-operation; and
7.6. exercise other rights specified in regulatory enactments.
 
III. Structure of the Ministry and Competence of Officials
 
8. The Minister shall manage the work of the Ministry.
 
9. The Minister:
9.1. shall represent the Ministry without a special authorisation;
9.2. shall issue orders to the State Secretary and political officials of the Ministry;
9.3. shall issue orders to the administrative officials and employees of the Ministry, who shall inform a higher official thereof;
9.4. shall issue orders to the administrative officials and employees of the State administrative institutions that are subordinate to the Minister and the Ministry and issue internal regulatory enactments binding on them insofar as it has not been otherwise specified in external regulatory enactments;
9.5. within the scope of the competence specified in external regulatory enactments, shall supervise the operation of the State administrative institutions that are subordinate to the Minister or the Ministry, capital companies in which the Ministry is a State capital share-holder, as well as the activities of the officials, or authorise for such supervision an appropriate Ministry official;
9.6. [20 April 2004];
9.7. may revoke internal regulatory enactments, decisions and orders, except administrative acts, issued by the Parliamentary Secretary, State Secretary and other officials of the administration of the Ministry;
9.8. may repeal internal regulatory enactments, decisions and orders, except administrative acts, issued by the officials of the State administrative institutions that are subordinate to the Minister and the Ministry, unless it has been otherwise specified in regulatory enactments;
9.9. shall appoint to and remove from office the State Secretary of the Ministry and the managers of the State administrative institutions that are subordinate to the Ministry, insofar as it has not been otherwise specified in external regulatory enactments;
9.10. shall specify the internal audit system in the Ministry;
9.11. shall enter into international contracts in accordance with the procedures specified in external regulatory enactments; and
9.12. shall perform other functions as prescribed by regulatory enactments.
 
10. The Parliamentary Secretary shall perform the duties specified in the State Administration Structure Law and other regulatory enactments.
 
11. The State Secretary shall:
11.1. organise the formulation of sectoral policy and strategy, and the implementation of the sectoral policy;
11.2. manage the administrative work of the institution and organise the performance of the Ministry functions;
11.3. ensure the implementation of the orders of the Minister and the Parliamentary Secretary;
11.4. establish a rational structure for the performance of the Ministry functions;
11.5. plan financial resources for the State administrative institutions that are subordinate to the Ministry;
11.6. take administrative decisions and issue internal regulatory enactments;
11.7. represent the Ministry without a special authorisation;
11.8. issue direct orders to the officials and employees of the administration of the Ministry;
11.9. ensure the continuity of the operation of the Ministry if the political administration of the Ministry has changed; and
11.10. perform other functions of the manager of a direct State administrative institution specified in the State Administrative Structure Law and the functions specified by other regulatory enactments.
 
12. The State Secretary shall have deputies. The State Secretary shall specify the competence of the Deputy State Secretary, as well as the structural units of the Ministry directly subordinated to the relevant Deputy State Secretary.
 
13. The structural units of the Ministry are departments, the divisions and unaffiliated divisions thereof. The State Secretary shall establish, reorganise and liquidate departments, the divisions and unaffiliated divisions thereof. The head of the relevant structural unit, after co-ordination with the State Secretary, shall issue the rules of procedure of the departments and unaffiliated divisions thereof.
[22 December 2009]
 
14. Departments and unaffiliated divisions shall be subordinated to the State Secretary or his or her Deputy in accordance with the division of functions specified by the State Secretary.
 
15. The department director shall manage a department. The department director may have deputies. The head of a division shall manage a department division. The head of a division may have a deputy. The competence of the department director, the deputy department director, the head of a division and the deputy head of a division shall be determined in the description of the position of a public servant or in an employment contract.
[2 June 2008]
 
16. The head of a division shall manage an unaffiliated division. The head of an unaffiliated division may have a deputy. The competence of the head of a division and his or her deputy shall be specified in the description of the office of a public servant or in a contract of employment.
 
17. The Minister and the State Secretary may establish councils, working groups and commissions within the Ministry. Authorised representatives of other institutions, as well as private individuals, may be involved in the referred to institutions. The Minister or the State Secretary shall approve the by-laws of the institutions respectively.
 
IV. Mechanism for Ensuring the Rule of Law in the Operation of the Ministry and Reports on Ministry Operation
 
18. The State Secretary shall ensure the rule of law in the activities of the Ministry. The State Secretary shall be responsible for the establishment and operation of a system of examination of administrative decisions.

19. The State Secretary has the right to revoke decisions and internal regulatory enactments of administrative officials of the Ministry.
 
20. The State Secretary shall take a decision regarding the administrative act issued by an administrative official of the Ministry or the actual action of an administrative official and employee contested by a private individual, unless it has been otherwise specified in external regulatory enactments.
 
21. A private individual may appeal to a court the administrative acts issued by the State Secretary and his or her actual action.
 
22. The Ministry shall provide the Minister with a report regarding the implementation of the sectoral policy, the performance of the functions of the Ministry and the utilisation of budget resources not less than once a year, as well as prepare a public report regarding the implementation of the sectoral policy in accordance with the procedures specified in regulatory enactments.
[21 November 2006; 2 June 2008; 4 November 2008]
 
23. The Minister has the right to request a report at any time regarding the implementation of the sectoral policy or the policy of an individual field, as well as regarding the operation of a State administrative institution that is subordinate to the Ministry.
 
V. State Administrative Institutions that are Subordinate to the Ministry and Capital Companies in which the Ministry is a State Capital Share-Holder
 
24. The following public institutions are subordinate to the Ministry:
24.1. the State Treasury;
24.2. the Central Finance and Contracting Agency;
24.3. the State Revenue Service;
24.4. [22 December 2009];
24.5. the Lotteries and Gambling Supervisory Inspection;
24.6. [18 January 2005]; and
24.7. the Procurement Monitoring Bureau.
[20 April 2004; 22 December 2009]
 
25. The Ministry is a State capital share-holder in the following capital companies:
25.1. the State stock company “Valsts nekustamie īpašumi” [State Immovable Property];
25.2. the State stock company “Latvijas Loto”;
25.3. the State stock company “Latvijas Hipotēku un zemes banka” [Mortgage and Land Bank of Latvia];
25.4. [21 July 2009];
25.5. the stock company “Jelgavas siltumtīklu uzņēmums”; and
25.6. [2 June 2008];
25.7. State Assay Supervision Inspectorate
[18 January 2005; 2 May 2007; 2 June 2008; 21 July 2009; 22 December 2009]
 
 
Prime Minister   E. Repše

Minister for Finance   V.Dombrovskis

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Tālrunis uzziņām: 67095405

Lietvedības tālrunis: 67095578

Fakss: 67095503

E-pasts: info@fm.gov.lv

Adrese: Smilšu iela 1, Rīga, LV-1919, Latvija