Key Benefits:
Compensation and distribution of the state subsidy to the municipalities in 2009 as a result of overstepping the budgeted service costs or plant expenditure for 2008
Purline 3, paragraph 3. 1, in Law No 1. 478 of 17. June 2008 on the regulation of the State grants to the municipalities in 2009 is set :
Decision and distribution of the State subsidy to the municipalities in 2009
§ 1. The total overrun of the municipal services expenditure or gross fixed costs in the 2008 budgets of section 1 (2). Paragraph 1 of the regulation of the State grants to the municipalities in 2009 is calculated as the sum of the gross fixed costs of the local authorities, in the accounts described for 2008, deduced from the sum of the services costs of the municipalities, respectively ; gross fixed costs in the budget for 2008, cf. § § 3 and 4.
§ 2. The total reduction of State grants to the municipalities in 2009 is equivalent to the overcoming of the municipal service expenditure and gross fixed costs for 2008 respectively, in accordance with section 1.
Paragraph 2. Each municipality's share of the overall reduction shall be established as the relationship between :
1) the expenditure of the individual municipality expenditure on gross fixed costs, in the accounts described for 2008, deduced from the expenditure of the municipality's expenditure on gross fixed costs in the budget for 2008, and
2) the sum of the services expenditure and gross fixed accounts of the municipalities respectively in the accounts accounted for 2008 deduced the sum of the services costs and the gross cost of expenditure in the budget for 2008.
Paragraph 3. In the calculation provided for in paragraph 1, 2 is only part of the municipalities where the local authorities ' service expenditure and gross fixed costs in the accounts accounted for 2008 are more than the budget for 2008.
Paragraph 4. The decision pursuant to paragraph 1. 1 and 2 shall be corrected for derogations in accordance with section 3 (3). 2, on the regulation of the state subsidy to the municipalities in 2009, to the extent that the derogation has been used.
Account for the services and gross fixed costs of 2008
§ 3. The local authorities ' service expenditure for 2008 is made up from the municipal budget and accounting system as a net operating expenditure, including the State Reimbursement (Dr1 1 and 2) on main account 0, 2, 3, 4, 5 and 6 of the municipal accounting plan, deduced from the net operating expenditure ; including State reimbursement (drunkst 1 and 2) of the functions 3.30.45, 3.38.77, 4.62.81, 5.46.61, 5.46.61, 5.48.67, 5.48.68, 5.48.68, 5.57.71, 5.57.74, 5.57.74, 5.57.76, 5.57.76, 5.57.77, 5.57.77, 5.57.77, 5.57.77, 5.57.81, 5.68.97 and 5.68.98 as well as the net operating expenditure (dranst 1) of function 6.52.72 grouping 001 and net operating expenses ; including State reimbursement (dranst 1 and 2) of function 5.58.80, however, excluding the net operating expenditure (dranst 1) of grouping 004 and 005.
Paragraph 2. The minister of prosperity may, in exceptional cases, make corrections to the inventory of the Services expenditure pursuant to paragraph 1. 1 if errors are found in the calculation of these.
Paragraph 3. The budgeted Service Expenses for 2008 are corrected with the following amounts :
1) A correction for the changed price and salary conditions of total EUR 1 240 million. DKK
2) A correction for the task changes pursuant to DUT as well as tripartite agreements of a total of 1.7600m. DKK
3) A correction as a result of the expenditure development in the specialised social area of a total of 650 million. DKK
Paragraph 4. The records referred to in paragraph 1. 3, no. 1 and 3, will be distributed to the municipalities in relation to the 2008 2008 budget, cf. paragraph 1. The records shall be referred to in paragraph 1. 3, no. 2, will be distributed to the municipalities according to the population of the population used to distribute the mid-term review of the state grants to the municipalities in 2008.
§ 4. The local authorities ' gross fixed costs for 2008 shall be made up of the municipal budget and accounting system as gross fixed expenditure expenditure, etc. on main account (1) on main account 1 of the municipal accounting plan, expenditure on the supply of land ; on main function .22, the costs of ageing dwellings of function 5.32.30 and the costs of service reals in connection with older dwellings in function 0.25.18, grouping 003.
Paragraph 2. The minister of prosperity may, in exceptional cases, make corrections to the calculation of the gross fixed costs under paragraph 1. 1 if errors are found in the calculation of these.
Preparation of special reviews for the review of accounts for the review of accounts 2008
§ 5. Immediately after the review of the annual accounts review of the annual accounts for the year 2008 to the local authorities and no later than 1. In September 2009, the municipality shall forward a written account to the Ministry of Behavior of the content of the audit ' s remarks to the accounts.
Paragraph 2. By the municipality's statement after paragraph 1. 1 shall state clearly whether the audit has made comments on the accounts of 2008, which are relevant to the specification of the municipality ' s services or gross fixed costs.
Entry into force
§ 6. The announcement shall enter into force on 1. January, 2009.
Appendix 1
The decision of the local authorities ' budgeted service costs for 2008, including corrections by section 3
Appendix 2
The calculation of the local authorities ' budgeted gross fixed costs for 2008, including corrections by section 4.