Notice Of Revision Of Financial Statements For Project Grant From The Occupational Safety And Health Research Fund

Original Language Title: Bekendtgørelse om revision af regnskaber for projekttilskud fra Arbejdsmiljøforskningsfonden

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Table of Contents

Publication of the auditing of accounts for project grants from the Agency for the Health and Safety Fund

In accordance with text labelling No 115 to section 17 of the 2008 financial act,

§ 1. This notice shall apply to beneficiaries who receive grants from the Eco-Research Fund.

§ 2. The audit shall be carried out by a state certified or registered auditor, by the Municipal Audit Department or the audit Directorate of the Copenhagen Municipality or other municipal auditors.

Paragraph 2. In the case of a change of auditor, the acceding auditor shall address the severing auditor who has a duty to provide the reasons for the termination.

§ 3. The audits shall be organised and carried out in accordance with good public audit practice, as defined in section 3 of the review of the state's accounts, etc. (The bill of law no. 3 of 7. in January 1997, and in more detail the provisions of paragraph 1. 2 and section 3, section 3-7.

Paragraph 2. The review of the project accounts is 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. An assessment shall also be made of the extent to which the financial authorities have been taken into account in the management of the funds and in the implementation of the activities covered by the project accounts.

§ 4. The scope of the audit depends on the administrative structure and business of grants to the beneficiary, including internal control and other matters of the clearance of accounts.

§ 5. The audits shall be auditing auditor :

1) whether the project accounts are correct, that is, without any significant errors and shortcomings,

2) whether the grant conditions are fulfilled, including terms of the appropriation letter,

3) whether the subsidy has been used for the purpose / set of objectives in the application,

4) on the grant of grants has shown spardibility, and

5) whether the information received by the grant of the grant of the Work in Compliance with the performance requirements has been documented ;

Paragraph 2. The review shall be carried out at random surveys

Paragraph 3. The audit will be performed at the aggregate end accounts for the project.

§ 6. The beneficiary shall provide an auditor to the information which may be considered to be relevant to the assessment of the project accounts and the auditor's assessment of management, including targets and results obtained. The beneficiary shall allow auditor access to carry out studies this considers necessary and shall ensure that the auditor receives the information and the assistance he considers necessary for the performance of his duties.

§ 7. If auditor attends to offences or bylaws of regulations of essential importance in connection with the management of the funds, the auditor shall immediately notify to the grant recipient, and ensure that the grant of grants is given ; the grant shall be notified within three weeks. If not, it is the duty of the auditor to inform the subsidy. The auditor's comments are sent together with the message.

Paragraph 2. The same applies if the auditor is audited, or in any other way, that the implementation of the project is uncertain for economic or for other reasons.

§ 8. The audited project accounts shall be provided with an audit certificate following the declaration of declarations in force, and shall show that the accounts have been revised in accordance with the rules laid down in this notice. The endorsement shall be indicated on the endorsement.

Paragraph 2. The auditor shall submit an audit report with the auditor's assessment and conclusion on the audit carried out, cf. § 5. The report may be submitted in connection with the endorsement or in an audit protocol.

Paragraph 3. A copy of the audit report shall be submitted by the grant consigleship to the Board of Work, together with the project ' s project accounts.

§ 9. The announcement shall enter into force on 1. June 2008.

Paragraph 2. At the same time, notice No 1610 of 12. December 2006 on the auditing of accounts for project grants from the Agency for the Health and Safety Fund.

The labor vision, the 161. May 2008 Lis Gamborg / Kristina Seehuusen