Chapter 1	Area
Chapter 2	Accounting
Chapter 3	Audit
Chapter 4	Entry into force rules
Appendix 1	Overview of the Finance Bill and Exceptions from this notice shall be covered by the financial law.

Accounting and auditing of the Ministry of Education and the Ministry of the Ministry of Education and so on.

In accordance with the text of the Financial Act 2008, text labelling was given no. 144 and the Minister for Education shall be empowered to lay down rules for the accounting and auditing of grants of grants in connection with the receipt of grants, to the extent the grant is not subject to other rules clearance of accounts shall be fixed as follows :

Chapter 1

Area

§ 1. The commissions shall include financial reporting for and auditing of pool agents, etc. given to the accounts provided for in Annex 1 under the 20. The Ministry of Education.

Chapter 2

Accounting

§ 2. The grant recipient shall be accountable for the received subsidy. The financial year shall be the calendar year.

Paragraph 2. The drawing-up of accounts shall cover the entire subsidy-release project or the whole of the subsidy-forward activity. Deposits etc. from the other side to the same project or activity must be specified in the accounts.

Paragraph 3. Within the time limit laid down in the authorization letter, or if no time limit is fixed at the latest by 31. In March of the preceding financial year, the following material shall be submitted to the Ministry of Education in the following material :

1) Accusing of the project or activity signed by the beneficiary ' s management and audited in accordance with the rules laid down in Chapter 3.

2) A project report prepared according to guidelines in the appropriation letter concerning the use of the subsidy funds, of which it shall be stated, how and in what extent the objective of the subsidy has been met.

Paragraph 4. For projects or activities that extend beyond a financial year, the amount of the grant is $500,000. or more or more where it is set in the authorization letter, the grant shall receive partial accounts and partial findings to the Ministry of Education, in accordance with the case of the Ministry of Education. paragraph 3, no. 1 and 2. Partial financial statements and subreports shall be submitted no later than 31. In March of the preceding financial year, unless otherwise determined in the authorization letter. At the end of the project or the activity, the grant shall be given final accounts and project report to the Ministry of Education as provided for in paragraph 1. 3.

Paragraph 5. All accounting documents shall be kept for five years from the end of the financial year and at the request of the Ministry of Education, in accordance with the accounting law.

Chapter 3

Audit

§ 3. Statcts audited by the Danish National Audit Review shall be audited in accordance with section 2 and the management of the grant recipient shall make a statement covering the points in section 9 (4). 1.

§ 4. Municipal institutions covered by a municipal audit scheme, in accordance with the law of the local authorities, or institutions under the regions covered by an audit scheme, in accordance with the law on regions and so on, shall be auditing in accordance with section 2.

Paragraph 2. For grant amounts of less than 500,000 kr. provide the management of the grant consignant a signed declaration covering the points in section 9 (3). 1.

Paragraph 3. Accounting amount of $500,000 kr. and above, the auditor shall be reviewed separately by the beneficiary ' s auditor in accordance with the rules laid down in section 7 to 12 of this notice.

§ 5. Educational institutions to submit an annual report to the Ministry of Education shall be accountable for the project or activity after section 2.

Paragraph 2. For grant amounts of less than 500,000 kr. provide the management of the grant consignant a signed declaration covering the points in section 9 (3). 1.

Paragraph 3. Accounting amount of $500,000 kr. and above, the auditor shall be reviewed separately by the beneficiary ' s auditor in accordance with the rules laid down in section 7-12 of this notice.

§ 6. Private or self-balanced institutions that are not covered by § § 3-5 shall be auditing in accordance with section 2.

Paragraph 2. For grant amount of less than 100 000 kroner. the accounts shall be reviewed and signed by an accounting representative who does not have to be auditoried if the person concerned is carrying out auditing-similar tasks for the grant recipient or audited by a state sautor; or registered auditors or by an audit body carrying out audits for municipalities or regions. The review or audit shall be carried out in accordance with the rules laid down in section 7 to 12 of this notice.

Paragraph 3. Accounting amount of $100,000. and more are audited by a state sautorised or registered auditor or by an audit body that carries out audits for municipalities or regions, in accordance with the rules laid down in section 7 to 12 of this notice.

§ 7. The revision, cf. Section 4 (4). 3, section 5, section. 3 and section 6 (4). 3 and review or review after section 6 (2) ; 2, shall be carried out in accordance with good public audit behaviour, as defined in section 3 of the review of the accounts and more detailed rules laid down in paragraph 1. 2 and 3, as well as in section 8-12.

Paragraph 2. 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 requirements for the grants, laws and other regulations, as well as with agreements concluded and in the usual manner ; practices. A assessment shall also be made of whether a parity has been demonstrated in the management of the funds covered by the project accounts.

Stk.3. In the case of changes to the auditor in the project, the acceding auditor shall address the severing auditor who has a duty to inform the reason for his resignation.

§ 8. 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. In addition, the level of the grant has an impact on the scope of the audit.

§ 9. The audits shall be auditing for auditor

1) on the accounts is correct, i.e. without any significant errors and shortcomings,

2) on the grant conditions in the appropriation letter are fulfilled,

3) whether the subsidy has been used for the purpose,

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

5) whether the information received by the grant department has notified the Ministry of Education about the fulfils of the performance requirements has been documented.

Paragraph 2. The review shall be carried out by random checks.

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

§ 11. The auditor shall be aware of the offences or bypassing of the rules of essential importance in connection with the management of the funds, the auditor shall be charged promptly in writing to grant to the grant recipient, as well as to ensure that it is carried out ; Three weeks is the Ministry's announcement on this. If not, it is the accountant's duty to inform the Ministry. The auditor's written comments shall be submitted together with the communication.

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

§ 12. The audited accounts shall be carried out in accordance with the declaration of declaration by the auditor, and the accounts must 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. § 9. The report may be submitted in connection with the endorsement or in an audit protocol.

Paragraph 3. The audit report or the audit protocol shall be submitted by the Ministry of Education to the Ministry of Education, together with the account being accounted for.

Chapter 4

Entry into force rules

§ 13. The announcement shall enter into force on 1. May 2008 and shall have an effect on subsidies granted after that date.

Paragraph 2. Publication no. 2 of 2. However, in January 2007, the accounts and audits of the Ministry of Education and the Council of Education shall be repealed, but shall apply to the accounts and the revision of the grants granted before the 1. May 2008.

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Appendix 1

Overview of the Finance Bill and Exceptions from this notice shall be covered by the financial law.

The following financial accounts with the exceptions listed are covered by this notice :

§ 20.29.01. Compensated work and development work, etc., with no attributions to primary school, except under sub-account. 20.29.01.25. Strengthen efforts to combat negative social heritage, under sub-account. 20.29.01.30. Evaluation in elementary school and under-account § 20.29.01.35. Deposits to experiment with the elementary of primary school ..

§ 20.29.04. Various subsidies, except under-account. 20.29.04.20. European development centre.

§ 20.29.05. IT, media, and elementary school.

§ 20.29.07. IT in Elemenmentary School.

§ 20.29.10. The work and development work, etc., etc., with the existence of a system of land-based.

§ 20.39.01. Compensated work and development work, etc., with no added scheme in the case of juvenile delinaves, except under-account, 20.39.01.15. The training of teachers at vocational training, under-account. 20.39.01.17. Action plans and intervention agreements, sub-account, 20.39.01.55 the quality and institutional development of institutions for vocational training, under-account, 20.39.01.60. Laun-training of read counselors, underscore, 20.39.01.65. Development of new vocational training, under-account, 20.39.01.70. New initiatives on the basic social and health education and under-account sections 20.39.01.75. Deposits to fisheries training, etc. ..

$20.39.10. Comparing and development work, etc., etc., with a system of juvenile delinaxes.

§ 20.49.01. Compensated work and development work, etc., with no allowance system for secondary school training, except under-account. 20.49.01.20. Understudy abroad.

§ 20.49.10. Comparing and development work, etc., with the award scheme in secondary school education.

§ 20.59.01. The work and development work etc. of other youth training, other than under-account arrangements, except under the under-account. 20.59.01.30. Initiate firing stilts to extinguishing.

§ 20.59.10. The work and development work, etc., etc., with the existence of other youth training schemes.

§ 20.68.05. Special appropriations, other than under-account. 20.68.05.01. Miscellaneous appropriations for higher education institutions, sub-account, section 20.68.05.30. Media and Journaling School / Center for Journalistic Intuition, Sub-account. 20.68.05.35. Small trade shots, underscore, $20.68.5:45. Temporary compensation scheme for teacher training and under-account. 20.68.05.50. Basic aid for self-balanced institutions and so on.

$20.68.06. Institute of institutions for professional training schools and high school engineering schools, etc., with the exception of sub-account. 20.68.06.10. Institute of institutions for professional training schools and high school engineering schools and sub-account. 20.68.68.06.30. Institute for the Institute for Medie and Journaling School.

§ 20.69.01. Compensated work and development work, etc., with no allowance system for higher education, except under the under-account. 20.69.01.13. Education initiatives on Bornholm, under sub-account, 20.69.01.20 Training for teachers at higher education, under-account. 20.69.01.25. The reorganization of trainees in educational training, under-account. 20.69.01.30 Professional schools, section 20.69.01.35. Quality development of technical and mercantile training, under-account. 20.69.01.40. Reform of short higher education, sub-account, section 20.60.01.50. Development of interdeformation, sub-account, 20.69.01.55. Strengthening the scholar's basic education and underscore section 20.69.01.60. More nurses.

§ 20.69.02. Research association, except under-account. 20.69.02.20. Deposits to systematic knowledge-building.

§ 20.69.10. Forsading and development work, etc., with the grant system for higher education.

§ 20.71.41. Various subsidies, except under-account. 20.71.41.21. Deposits to popular information activities in the North and so on, sub-account, section 20.71.41.40. Information on the European Union, under sub-account, section 20.71.41.45 Offer to travel for bridge building, under-account, 20.71.41.55. Deposits for vicarexpenses, sub-account, section 20.71.41.60. Deposits for high-school stay in the North and under-account § 20.71.41.70 Pool for the upright FVU work.

§ 20.79.01. Compensated work and development work, etc., without tilting arrangements for public education and adult, after-and further training, under-account, sections 20.79.01.25. A training of primary school teachers and schoolteachers, except under-account. 20.79.01.30. Disability of disabled persons in public information, under-account, 20.79.01.40. Courier activities for deaf adults, sub-account, 20.79.01.60 IT-education for young people with autism, under-account, 20.79.01.70 Network Initiative for read-only persons, sub-account, 20.79.01.75. Better counseling and guidance, and sub-account. 20.79.01.80. Praxical leadership training.

§ 20.79.05. Powder below EVE, except sub-account. 20.79.05.60. Words and calculator establishments for professional educational establishments.

§ 20.79.10. The work and development work, etc., etc., with the supervision of public education and adult education and training.

§ 20.84.21. Other international enterprise, except under-account. 20.84.21.25. Danish-Icelandic cooperation and under-account. 20.84.21.40. Danske institutes abroad.

§ 20.89.01. Compensated work and development work, etc., without the supervision system for transverse and international activities, except under-account. 20.89.01.41. Guido initiatives.

$20.89.10. The work and development work, etc., etc., with the award scheme for transverse and international activities.