4. Data sources used for the preparation of notification

4. Data sources used for the preparation of notification

 
Data sources
 
Responsible
institution
General government
S.13
Central government
S.1311
Local
governments
S.1313
Social
Security
Fund
S.1314
 
 
Apr
Oct
Apr
Oct
Apr
Oct
Acr
Oct
1. Budgetary reports
Gada pārskats par valsts budžeta izpildi un par pašvaldību budžetiem n-1 gadā
FM
 
X
 
X
 
X
 
X
Gada pārskats par valsts budžeta izpildi un par pašvaldību budžetiem n-1 gadā
FM
 
X
 
X
 
X
 
X
Oficiālais mēneša pārskats par budžeta izpildi n-1 gada janvārī – decembrī
VK
X
 
X
 
X
 
X
 
2. Financial reports
Valsts un pašvaldību budžeta iestāžu grāmatvedības bilanču kopsavilkumi uz n-1 gada beigām
VK
 
X
 
X
 
X
 
X
Valsts budžeta finanšu bilance uz n-1 gada beigām
VK
 
X
 
X
 
X
 
X
Kopsavilkums par finanšu aktīviem un pasīviem n-1 gadā
VK
X
X
X
X
X
X
X
X
Statistikas pārskata veidlapa 2-FAP “Finanšu aktīvi un pasīvi” pa n-1 gada ceturkšņiem
CSB
X
 
X
 
X
 
X
 
Statistikas pārskata veidlapa 1-FAP “Finanšu aktīvi un pasīvi” n-1 gadā
CSB
 
X
 
X
 
X
 
X
3.Other data sources
Valsts kases iekšējās informācijas uzskaites sistēmas SAP dati par n-1 gadu
VK
X
X
X
X
X
X
X
X
Prognozes par iekšzemes kopproduktu, valsts parādu, bruto pamatkapitāla veidošanu un samaksātajiem procentiem pārskata gadam n
FM
X
X
 
 
 
 
 
 
Prognozes par budžeta deficītu vai pārpalikumu pārskata gadam n
FM
X
X
X
X
X
X
X
X
Nodokļu korekcijas, izmantojot laika nobīdes metodi n-1 gadam
FM
X
X
X
X
X
X
X
X
Tradicionālo pašu resursu maksājumu korekcijas n-1 gadam
FM
 
 
X
X
 
 
 
 
Korekcija sakarā ar Dienvidu tilta būvniecību n-1 gadā
RD
 
 
 
 
X
X
 
 
Ieņēmumi no privatizācijas par n-1 gadu
EM
 
 
X
X
 
 
 
 
 

year n – year when current notification is submitted

FM – the Ministry of Finance, VK – the Treasury, CSB – Central Statistical Bureau, EM – the Ministry of Economics, RD – Riga City Council

4.1. Budgetary reviews

Budgetary reports are prepared in compliance with clause No. 1486 „Order in which budgetary institution prepares accounting” by the Cabinet of Ministers of December 12, 2009 which determines order in which general and local governments’ budgetary institutions prepare accounting, providing united main accounting principle and use of book-keeping account plan in compliance with normative acts regulating accounting, legal provisions of the European Union, International Accounting Standards and International Public Sector Accounting Standards. Main data are prepared according to cash flow principle and they are not consolidated.

Provisional information is available in „Official monthly report of the Treasury on general government consolidated budget execution in January – December of year n-1”. For finalised data on year n-2 the „ Annual Report on central government budget execution and local government budgets of the Republic of Latvia, year n-2, Ministry of Finance” is used. Annual report provides additional detailed information.

In time period between notifications of April and of October data revision in compliance with more detailed data sources, which became available after compilation of final data, for example, „ Annual Report on central government budget execution and local government budgets of the Republic of Latvia in year n-1” of the Ministry of Finance is carried out.

4.2. Financial reports

General government finance balance sheet is a report on financial activity of general government, which shows financial assets and liabilities of general government, their changes in report period, as well as the results of finance activity of general government.

Laws “On accounting”, “Law on budget and finance management” determine draw up principles of finance balance sheet and normative acts in the accounting sphere.

Central government budget finance balance sheet includes financial assets and liabilities as at December 31 of year n-1, as well as provides comparative data as at December 31 of year n-2.