Order On Inventory And Distribution Of The Reduction Of The State Subsidy Two Local Authorities In 2009 As A Result Of Exceeding The View Service Expenditures Or Capital Expenditures For 2008

Original Language Title: Order On Inventory And Distribution Of The Reduction Of The State Subsidy To Local Authorities In 2009 As A Result Of Exceeding The Budgeted Service Expenditures Or Capital Expenditures For 2008

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Read the untranslated law here: https://www.retsinformation.dk/Forms/R0710.aspx?id=121289

Overview (table of contents) Annex 1

Annex 2 the full text, notice of inventory and distribution of the reduction of federal grant to municipalities in 2009 as a result of exceeding the budgeted service expenses or capital expenditures for 2008

Pursuant to § 3, paragraph 1, of the lov nr. 478 of 17. June 2008 concerning the regulation of federal grant to municipalities in 2009, fixed:

Statement and the distribution of the reduction of federal grant to municipalities in 2009

§ 1. The total overrun of the municipal service cost or gross anlægsudgifter in the budgets for 2008 under section 1, paragraph 1, of the law on the regulation of federal grant to municipalities in 2009, is calculated as the sum of municipal service costs respectively, gross anlægsudgifter in the audit duly stamped accounts for 2008 were deducted from the sum of municipal service costs respectively, gross anlægsudgifter in the budget for 2008, see. sections 3 and 4.

§ 2. The overall reduction of State subsidies to municipalities in 2009 corresponds to the excess of respectively the municipal service costs and gross anlægsudgifter for 2008, of a fixed amount under section 1.

(2). Each municipality's share of the total reduction is calculated as the ratio between:





1) each municipality's service costs respectively, gross anlægsudgifter in it audit endorsed accounts for 2008 were deducted from the municipal service costs respectively, gross anlægsudgifter in the 2008 budget, and

2) sum of municipal service costs and gross anlægsudgifter, respectively in the audit duly stamped accounts for 2008 were deducted from the sum of municipal service costs and gross anlægsudgifter, respectively, in the 2008 budget.





(3). In the statement referred to in paragraph 2 included only those municipalities where, respectively, the municipal service costs and gross anlægsudgifter in the audit duly stamped accounts for 2008 exceeds the budget for 2008.

(4). The statement referred to in paragraphs 1 and 2 shall be corrected for waivers pursuant to section 3, paragraph 2, of the law on the regulation of federal grant to municipalities in 2009, to the extent that the derogation is utilized.

Inventory of municipal service costs and gross anlægsudgifter for 2008

§ 3. Municipal service costs for 2008 is calculated on the basis of the municipal budget and accounting system as net driftsudgifterne including State reimbursement (dranst 1 and 2) on main account 0, 2, 3, 4, 5 and 6 of the municipal account plan deducted from net driftsudgifterne including State reimbursement (dranst 1 and 2) on the functions 3.30.45, 3.38.77, 4.62.81, 5.46.60, 5.46.61, 5.46.65, 5.48.67, 5.48.68, 5.48.69, 5.48.70, 5.57.71, 5.57.72, 5.57.73, 5.57.74, 5.57.75, 5.57.76, 5.57.77, 5.58.81 5.68.97 and 5.68.98, as well as the net driftsudgifterne (dranst 1) in function 6.52.72 grouping 001 and net driftsudgifterne including State reimbursement (dranst 1 and 2) on the function 5.58.80 but excluding NET driftsudgifterne (dranst 1) to grouping 004 and 005.

(2). Welfare Minister can in special cases make corrections of the inventory of the service costs in accordance with paragraph 1, if there are errors in the inventory of these.

(3). The budgeted expenditure for 2008 service be corrected with the following amounts:





1) A correction for the modified price-and lønforudsætninger on a total of 1240 million. us $.

2) A correction for task changes pursuant to the DUT and tripartite agreements on a total of 1160.7 million. us $.

3) A correction as a result of developments on the specialized social area totalling 650 million. us $.





(4). The corrections in accordance with paragraph 3, no. 1 and 3, are distributed to the municipalities as compared to the budgeted expenditure for 2008, see service. (1). The corrections in accordance with paragraph 3, no. 2, are distributed to the municipalities after the population used for distribution of interim regulation of federal grant to municipalities in 2008.

§ 4. Local government gross anlægsudgifter for 2008 is calculated on the basis of the municipal budget and accounting system as a gross anlægsudgifterne of a fixed amount exclusive of costs for utilities, etc. on the main item 1 in the chart of accounts, the cost of municipal land supply at the main function of 0.22, expenditure on elderly housing on function 5.32.30 and expenditure on service areas in connection with older homes on function 0.25.18, grouping 003.

(2). Welfare Minister can in special cases make corrections by statement of gross anlægsudgifterne in accordance with paragraph 1, if there are errors in the inventory of these.

Preparation of specific statements for audit review of accounts 2008

§ 5. Immediately after the submission of the report on the audit of the annual accounts for 2008 for the Municipal Council and by 1. September 2009, the municipality must submit a written report to the Ministry of social welfare for the content of the notes to the financial statements.

(2). Of the municipality's statement in accordance with paragraph 1, it must clearly appear on the review has provided comments to the accounts for 2008, which are important for the inventory of the municipal service cost or gross anlægsudgifter.

Date of entry into force of

§ 6. The notice shall enter into force on the 1. January 2009.
Ministry of social welfare, the 23. September 2008 Karen Jespersen/Niels Jørgen Mau Annex 1

The inventory of municipal service costs for 2008 including corrections budgeted under section 3


Annex 2

Statement of the municipalities ' budgeted gross anlægsudgifter for 2008 including corrections pursuant to section 4.