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Notice Of Administration And Revision Of The Alcohol-And Produktionsafgifts Funds, Etc. Within The Agricultural And Fisheries Sector

Original Language Title: Bekendtgørelse om administration og revision af promille- og produktionsafgiftsfonde m.v. indenfor jordbrugs- og fiskeriområdet

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Table of Contents

Chapter 1 Use of funds, etc.

Chapter 2 Budgets

Chapter 3 Accounts

Chapter 4 Audit

Chapter 5 Management

Chapter 6 The recovery of responsible production taxes, etc.

Chapter 7 Termination

Chapter 8 Entry into force

Publication and review of the promotion and production tax funds and so on within the soil and fishing area of the soil and fisheries sector

In accordance with section 9 (4), Article 10 (2) and section 10 (1). 3, in the case of the administration of the European Community regulations on the market in agricultural products, etc. (the authorisation rule), cf. Law Order no. 297 of 28. April 2004, and section 105 (5). 2, and section 106 (4). 2, in the case of fisheries and fish farming (fisheries law), cf. Law Order no. 372 of 26. In April 2006, as amended by law no. 489 of 17. June 2008 shall be adopted according to the authority :

Chapter 1

Use of funds, etc.

§ 1. The purpose of the notice is to provide for the detailed rules governing administration, budgeting and accounting for the purposes of section 6 (6) of the powers of authorization. One-point-three, and in Article 102 (1) of the Fisheries Code, mentioned them. The beneficiaries of the funds and the beneficiaries, including the laying down of the procedure for the recovery of the provisions of section 6 (6) of the authorization shall be established. 1, and Article 102 (1) of the fisheries law. 2, mentioned charges.

§ 2. The funds of the Funds shall be used to finance measures in connection with the purposes of section 7 of the powers of the authorization and section 103 of the fisheries law. Fund resources shall mean the production levies, the promotions, CO, 2 -means, possible special appropriations and other revenue.

Paragraph 2. The production levy funds may not have other activities other than the levying of production levies in accordance with the individual Fund Regulations and the management of funds in connection with grant beneficiaries for the purposes of activities, they are covered by Section 7 of the powers of authorization and section 103 of the fishing law.

Paragraph 3. The charging of subsidies and the Fund for organic farming must not have other activities other than the management of funds provided for by the individual Fund Regulations in the granting of grants to beneficiaries for the purposes of activities which are covered by the objectives referred to in section 7 of the authorization for the authorization.

Paragraph 4. The beneficiaries of the Fund may be associations, self-weighting institutions, public institutions, public funds and other legal entities which the Food Authority approves.

§ 3. The fund shall levy production levies and uses fund resources within the framework of the law, including the European Community ' s State aid rules.

Paragraph 2. Funds shall not be used to fund the financing of the Fund ' s administrative expenditure, with the exception of the costs of checking the correct use of the funds, or to the financing of organizational policy tasks. Control of the correct application of the funds shall include the Fund ' s expenses for legal assistance and audits, as well as any financial control.

Paragraph 3. The administrative costs of the beneficiary, which forms an integral part of the eligible activity, can be borne by Fund resources.

Paragraph 4. The funds may use funds for investment grants to the beneficiary ' s purchase of fixed property, machinery and the like. Investment grants shall be provided on condition that the fund ' s share of the asset ' s value at the end of sale, sale or substantial modification of the use of the asset in question shall apply to the Fund.

Paragraph 5. The funds shall be affixed to funds in an account in a recognised financial institution for the best possible interest, taking into account the necessary cash flow and security.

Paragraph 6. The fund managers and the beneficiaries of the Funds shall not collect funds. However, the funds can be budgeted with a safety margin of a magnitude to which the Fund budget justifies. Unused fund funds in the Fund ' s beneficiary ' s beneficiary shall be returned to the Fund. Reverse must be carried out at the latest at the time of the preparation and approval of the grant of the beneficiary, not later than four months after the end of the financial year after the closing of the accounts for the production levy and no later than five months after the end of the financial year after the closing of the accounts. the charging funds and the Fund for organic farming.

§ 4. The Funds shall ensure that the use of production taxes, promilants, CO 2 -funds, possible special appropriations and other revenues may be separated at activity level.

Chapter 2

Budgets

§ 5. The budgetary year of the Funds shall be the calendar year. Before the first one. In October, the Fund shall submit proposals to the budget for the revenue and expenditure of the future financial year and expenditure on the Food Business Authority.

Paragraph 2. Food business may allow the funds to use a different budget year than the calendar year. The budget shall, in such a case, be submitted within a time limit set by the Food Industry.

Paragraph 3. Draft amending budget shall be submitted to the Food Erstice within three months before the end of the budget year.

Paragraph 4. The Fund must submit proposals to the amending budget if :

1) the rates of duty shall be amended,

2) expenditure is intended for expenditure under a purpose which has not previously been approved, cf. the section 7 of the powers of authorization and section 103 of the fisheries law ;

3) the total costs incurred in a purpose are to be increased by more than 20 pct;, however, at least 250,000 kr;, or

4) the total cost of the budget shall be increased by more than 10%.

Paragraph 5. The budget and amending budgets shall be submitted to the Food Industry in 2 copies. In addition, the budgets shall be submitted electronically in a format determined by the Food Business Authority.

§ 6. Budgeting and amending budgets must include all revenue and expenditure in the Fund and shall be drawn up according to a requisition from the Food Business. investment grants must be shown separately in a note in the schema.

Paragraph 2. The budgets and amending budgets must also contain a separate description of the activities covered, including a description of the new activities to be launched and the changes made to the activities in relation to the latest activities ; approved budget.

Paragraph 3. The budgets and amending budgets must include, in the interest of each activity, the relevant provision of State aid rules of the European Community (Community framework rules for State aid, regulations on State aid to undertakings) ; or regulations on de minimis aid, which the activity is covered by. It must also be stated in the budget if there is no State aid, together with a justification for it.

Chapter 3

Accounts

Acled-sheet

§ 7. The budgetary year for the Funds shall be the year The accounts shall be sent to the Food Industry by 1. June of the year after the financial year. In the case of the excise duties funds and the Fund for organic farming, the deadline shall be the limit of 1. July. Apprearing the Fund a different budget year than the calendar year, cf. Section 5 (5). 2, the accounts shall be submitted within a period to be determined by the Food Industry.

Paragraph 2. The Fund's accounts shall be submitted to the Food Industry in three copies, including 1 original copy. In addition, the accounts shall be submitted electronically in one of the Food Erstian format.

§ 8. The financial statement of the Fund shall be signed by the trustee and endorsed by the auditor. The accounts shall be accompanied by one of the chairman ' s chairman ' s report on the Fund ' s activities in the preceding financial year.

Paragraph 2. It must be shown in the management drawing, the review of the accounting and possible accounting practice that the accounts are made in accordance with the Administrative Order.

Paragraph 3. The accounts shall be drawn up in accordance with good accounting practice.

Paragraph 4. The financial statements of the Fund shall be unworked, taking into account receipts, pre-paid and guilty amounts, etc., so that the accounts give a true picture of all revenue and expenditure for the financial year and the assets and liabilities at the end of the financial year. The balance sheet and balance sheet must be drawn up according to a record that is requested in the Food business : investment grants must be shown separately in a note in the schema.

Paragraph 5. The accounts shall include an overview of the development of the Fund ' s revenue and expenditure allocated for the last five financial years.

Paragraph 6. If the Fund is to be charged on exports, the report must be at least every 5. The following financial year shall include the following financial year :

1) Award of tax-paying producers in relevant segments in relation to the European Community ' s internal taxes. The division shall include an inventory of the total annual tax revenue for each segment.

2) Account for the expenses incurred for each of these segments. The inventory shall comprise a specification of the annual expenditure incurred for each activity under each of the segments. The activities shall be broken down according to the purpose of the authorisation. The decision shall be the sole financing of production levies.

3) Statement on the question of whether the Fund Management Board has found an imbalance in relation to the European Community rules on internal charges.

Acsusceptible accounts receipts

§ 9. The beneficiary ' s beneficiary shall issue an account to the Fund for the use of the Fund ' s contribution.

Paragraph 2. The financial statements shall be signed by an organization responsible for the beneficiary of the grant. The accounting shall be endorsed by the beneficiary ' auditor '. If the beneficiary is a state institution, the accounts shall not be endorsed by the auditor.

Paragraph 3. The accounts of the grant consignon shall indicate the total amount of the contribution from the fund and the allocation of the subsidy on each activity. Credits and discounts shall be offset in the eligible expenditure.

Paragraph 4. Any sales and rent (s) and other grant financing for each activity shall be recorded in the financial statements.

Paragraph 5. Where the subsidy is financed, administrative costs shall be financed, cf. Section 3, paragraph 3. 3, the accounts shall include a specification of the associated costs. The key to distribute the common expenditure on the beneficiary ' s activities must be specified.

Paragraph 6. If the subsidy amounts to more than one million. DKK or more than 10%. in the case of the Fund ' s expenditure, at least 150,000 crants, the Fund shall be deposits in the accounts in three copies of which 1 original copy shall be submitted to the Food Industry.

Chapter 4

Audit

Accounting of the accounts of the Funds and the accounts receipts of beneficiaries

§ 10. The financial accounts for the Fund and financial accounts shall be reviewed in accordance with good public audit practice.

Paragraph 2. The audit shall be carried out by a state sautorised or registered auditor.

Paragraph 3. The accounts for the fund and financial accounts of the fund must not be reviewed by the same person.

Paragraph 4. The scope of the audit depends on the size, administrative structure and business process of the fund, including internal control and other matters of accounting decision.

§ 11. The audit shall be reviewed, whether the accounts are correct and whether the arrangements covered by the clearance of accounts are in accordance with the appropriations, laws and other regulations, as well as by agreements and practices that have been concluded and, as appropriate, practice.

Paragraph 2. The auditor shall also make an assessment of the fact that financial considerations have been carried out in the management of the funds covered by the accounts. In addition, the auditor ' s auditor shall assess whether the beneficiary is an economically reasonable and customerable relationship between the individual activities and the associated administrative costs and shares of common expenditure.

Paragraph 3. If a beneficiary uses its own staff, local, etc. as part of the implementation of a eligible activity, the auditor ' s auditor shall ensure that time consumption, etc. and the fees for this shall be well documented and not unreasonable.

Paragraph 4. Accountant shall carry out at least once a year unannounced, unannounced and holding inspections.

Paragraph 5. In addition to the general rules for auditing, the auditor in the audit of the accounts of the Fund and of beneficiaries shall pay particular attention to :

1) there is a statement of significant deviations between the budget and the accounts ;

2) Cars are being collected in the Fund or in the Fund ' s beneficiary ' s beneficiary ;

3) The Fund has placed funds in an economically sound way that does not entail unnecessary risk,

4) the insight and control of the fund with regard to the physical tax base, functioning satisfactorily and

5) all of the accounts shall be received at the approval of the Fund ' s annual accounts for the financial management of the Fund.

Paragraph 6. The audit drawing on the accounts must show that the accounts are audited in accordance with the rules laid down in this notice and Danish auditing standards.

Audit protocol for the contribution of the funds and the fund-holders ' beneficiaries

§ 12. The Fund auditor shall draw up an audit protocol for the fund. For the beneficiaries of the fund receiving more than 150 000 cranes, the auditor ' s auditor shall draw up an audit protocol. Provided a protocol for beneficiaries receiving more than DKK 150,000. shall not be prepared separately, the auditor ' s auditor ' s observations shall appear in an annex attached to the accounts of the grant recipient. If the beneficiary is a state institution, there will be no audit protocol.

Paragraph 2. The audit protocol for the Fund shall be signed by the board of directors and the fund's auditor. The audit protocol shall be submitted to the Food Occupation in three copies, including 1 original copy. In addition, the audit protocol shall be submitted electronically in a format determined by the Food Business Authority.

Paragraph 3. The audit protocol for the beneficiaries of the fund, which shall be held in accordance with section 7 (3). 6, must be signed by an organization responsible for the beneficiary and the beneficiary ' s auditor. The audit protocol shall be submitted to the Food Occupation in three copies, including 1 original copy.

§ 13. The audit protocol shall enter into the following procedure :

1) The overworked result of the audit work carried out, if any. by rendering the expected conclusion of the audit prediction and the reference to audit method.

2) The management of the Fund and the Fund's beneficiaries, including essential accountancy and auditing conditions and the auditor ' s position.

3) Statement of the audit work and conclusions of the audit carried out, including the notification of the unannounced case and holding inspections.

4) Statement for essential uncertainties, errors and shortcomings relating to the accounts of the fund and the fund for the fund shall be received, accounting or internal control.

5) Statement of review for the revision of grants, including the comments that the review of the subsidy accounts may give rise to.

6) Submission of statutory information and declarations.

Paragraph 2. The auditor ' s declaration in the audit protocol shall be made by the announcement of the notices of the auditors ' declarations, etc. It shall be included in the auditor declaration, on :

1) the auditor shall comply with the conditions of habilisation in the auditor legislation,

2) the auditor in its audit has received all the information requested ;

3) the funds have been used in accordance with the given rules and conditions ; and

4) auditor considers the accounts to be taken into account in accordance with the law, statutes, and this notice.

Information to be confidential

§ 14. The grants and beneficiaries of the Funds shall provide the auditor with the information which may be considered to be relevant to the assessment of the accounts of the Funds or the Funds of the Funds shall be given. The grants and beneficiaries of the Funds shall allow auditor access to carry out the examinations, auditor, and shall ensure that the auditor is given the information and the assistance necessary for the performance of his duties.

Paragraph 2. Will auditor be aware of infringements of the law, including infringement of the rules of the European Community or any other rules of major importance in connection with the collection or administration of the funds, the auditor shall give the Fund to this effect and to ensure that the Fund shall inform the Authority within three weeks of this notification. The auditor shall immediately notify the Authority of the infringement if the Fund does not comply with this deadline.

Inspection

§ 15. In the case of a Food Industry, a charge of accounting material and other relevant material related to the Fund ' s resources and its administration may be presented for review at any time. If necessary, EFFSA may require specification of individual accounts in the accounts, including the inventory of the use of funds for specific purposes or projects.

Paragraph 2. The review shall have access to the accounts of the accounts in accordance with the law on the review of the accounts of the State and so on may, at the same time, carry out accountancy reviews at any time where the accounts are held. The financial audit may, from the beneficiary of the funds or the beneficiaries of the Funds, shall require all the information provided for in the Danish Court for Review in the course of the accounts.

Chapter 5

Management

§ 16. The fund is a special administrative authority and is covered by the rules of the administrative act, the law and the law on the processing of personal data.

§ 17. The Funds shall ensure that information on and results of approved research, development and innovation activities shall be published on the Internet, where the activity is fully financed by public funds. The information that the activity will take place and for which purpose shall be published on the Internet, prior to commencement of the activity. The publication shall indicate when the results are expected to be available and where they are expected to be published on the Internet.

§ 18. Each fund must create an independent home page on the Internet. The home page will include direct links to appropriate home pages for the fund's beneficiary.

Paragraph 2. The Fund must publish application time-frames and application procedures, etc. on the foundation's website.

Paragraph 3. The Fund must publish the budget and the accounts of the Fund ' s website by 14 days after the approval has been granted to the Fund.

Chapter 6

The recovery of responsible production taxes, etc.

§ 19. If a proper completed report on the tax base is not submitted in time to the Fund, the Fund shall, within 14 days, be notified to the taxable person to submit the notification within 14 days.

Paragraph 2. If a taxable person is taxable, in spite of the provisions of paragraph 1, Paragraph 1 shall refrain from submitting notification, the Fund shall indicate to the taxable person that the case will be transferred to the Food Industry for further measure, including the transfer of funds to the police, if : the alert shall not be transmitted to the fund within 10 days.

Paragraph 3. If the charges are not charged in a timely manner, the Fund shall recover the amount of the amount due in addition to the interest on the proposal.

Chapter 7

Termination

20. The Fund Board may suspend the Fund. The Fund for settlement of the Fund shall be submitted no later than three months before the end of the last budgetary year. The fund shall be provided for the Fund no later than 1 years after the end of the last budgetary year.

Chapter 8

Entry into force

§ 21. The announcement shall enter into force on 1. October 2008.

Paragraph 2. The provision in Section 17 on the publication of information and results of approved research and development and innovation activities on the Internet has an impact on activities covered by budgets submitted for 2009 and later. For funds that use a different budget and financial year than the calendar year, cf. Section 5 (5). 2, and section 7 (4). 1, the provision in Section 17 shall apply to budgets submitted for 2008/2009 and later.

Paragraph 3. Publication no. 487 of 30. May 2007 on the administration and auditing of the structural and production tax funds and so on in the field of soil and fisheries areas are hereby repealed.

Food business, the 10th. July 2008 Arentb, Josefsen / Elisabeth Demandt