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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Overview (Table of Contents)

Appendix 1

Appendix 2

Bekendtstatement on balance and distribution of the state subsidy to the municipalities in 2009 as a result of exceeding the budgeted service costs or plant expenditure for 2008

Purses of section 3, paragraph 3. 1, in Law No 1. 478 of 17. June 2008 regulating State grants to the municipalities in 2009 is set :

Statement and apportionment of the setting up of the State grants to the municipalities in 2009

§ 1. The total overrun of the municipal service costs or gross fixed costs in the 2008 budgets will be in accordance with 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. sections 3 and 4.

§ 2. The total reduction of State grants to the municipalities in 2009 is equivalent to the overrun of the municipal service expenditure and gross fixed costs for 2008, inexcued; after § 1.

Stk. 2. The individual municipality's share of the total reduction is being set up as the relationship between

1) each municipality's service expenses, respectively, gross fixed costs respectively in the accounts drawn up for 2008, the services expenditure of the municipality shall be deduced, respectively, in the 2008 budget, and

2) the sum of the municipalities ' service expenses ; and gross fixed costs in the accounts accounted for by 2008, deduced from the accounts of 2008 ; the sum of the municipalities ' s service expenses and gross fixed costs in the budget for 2008.

Stk. 3. In the calculation of paragraph 1, 2 is only part of the municipalities where the municipality and gross fixed accounts of the municipalities, respectively, in the 2008 accounting account, are greater than the budget for 2008.

Stk. 4. The decision shall be taken 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 grants to the municipalities in 2009, to the extent that the exemption has been used.

Statement of the municipalities ' Service Expenses and Gross Capital Expenses for 2008

section 3. The local authorities ' service costs for 2008 are made up from the municipal budget and accounting system as a net operating expenditure, including a state reimbursement (tedst 1 and 2) on main account 0, 2, 3, 4, 5 and 6 of the municipal contoplanes. subtracting net operating expenses, including the Reimbursement (Drone 1 and 2) on functions 3.30.45, 3.38.77, 4.62.81, 5.46.60, 5.46.61, 5.46.61, 5.48.67, 5.48.68, 5.48.69, 5.57.71, 5.57.74, 5.57.75, 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 net operating expenses (dranst 1) on function 6.52.72 ; grouping 001 and net operating expenses, including a state refund (dranst 1 and 2) on function 5.58.80, except in the case of net operating expenditure (dranst 1) of grouping 004 and 005.

Stk. 2. The Minister of Behavior may, in exceptional cases, make corrections to the inventory of the Services expenditure pursuant to paragraph 1. 1 if errors are detected in the calculation of these.

Stk. 3. The 2008 2008 budget will be corrected with the following amounts :

1) A correction for the changed price and salary assumptions of total EUR 1 240 million. DKK

2) A correction for task changes in accordance with DUT as well as tripartite agreements in total 1.$ 1.500m.

3) A correction as a result of the trend of the expenditure in the specialized social area of total, DKK 650 million

Stk. 4. The records shall be 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 following the population of the population used to distribute the mid-term review of the state grants to the municipalities in 2008.

Section 4. Municipalities Gross Capital Expense for 2008 be discharged from the municipal budget and accounting system as the gross fixed expenditure expenditure, excluding expenditure for utilities, etc. on main account (1) of the municipal accounting plan, the cost of the grounding on the main function of 0.22, expenditure on the principal account of : 0.22 ; the living quarters of the function of 5.32.30 and the costs of service areas in connection with : Mildable housing of function 0.25.18, grouping 003.

Stk. 2. The Minister of Behavior may, in exceptional cases, make corrections to the calculation of the gross fixed costs under paragraph 1. 1 if errors are found in the statement of these.

Preparation of the special reviews for the review of accounts for 2008

section 5. Umediately following the review of the annual accounts review of the annual accounts for the year 2008 to the municipality Board and no later than 1. In September 2009, the municipality shall forward a written account to the Ministry of Behavior for the content of the audit's comments on the accounts.

Stk. 2. of the municipality's statement in accordance with paragraph 1. 1 shall be clearly indicated whether the audit has made comments on the accounts of 2008, which are relevant to the specification of the municipality ' s services expenditure or gross fixed expenditure.

Entry into force

section 6. The announcement will enter into force on 1. 1 January 2009.

Behavior, 23. September 2008Karen Jespersen / Niels Jørgen Jørgen Mau

Appendix 1

Setting up the local authorities ' budgeted Service Expenditures for 2008 inclusive corrections by section 3

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Appendix 2

Opstatement of the municipalities ' budgeted gross fixed costs for 2008, including corrections by section 4.

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