Notice Of Accounting And Auditing Of The Ministry Pool Funds, Etc.

Original Language Title: Bekendtgørelse om regnskab og revision af Undervisningsministeriets puljemidler m.v.

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Read the untranslated law here: https://www.retsinformation.dk/Forms/R0710.aspx?id=113873

Overview (table of contents)



Chapter 1



Area





Chapter 2



Financial reporting





Chapter 3



Revision





Chapter 4



Effective rules





Annex 1



Overview of budget accounts and exceptions covered by this Ordinance.



The full text of the Executive order on accounting and auditing of the Ministry pool funds, etc.

Under the finance bill for 2008 listed text annotation on nr. 144, after which the Minister is empowered to lay down rules for accounting and auditing of the grant recipient's financial reporting in connection with the receipt of grants, to the extent that the subsidy is not covered by other rules on financial reporting, fixed: Chapter 1 Scope § 1. The notice includes the financial reporting and auditing of pool funds, etc., granted to the accounts specified in annex 1 under the finance law § 20. The Ministry of education.

Chapter 2 accounting section 2. The grant recipient must be accountable for the received grants. The financial year is the calendar year.

(2). Financial reporting must include the entire grant operative project or the entire grant operative activity. Grants, etc., from the other side for the same project or activity must be specified in the accounts.

(3). Within the time limit laid down in the authorization letter, or if no period is defined as no later than 31 December. March for the previous financial year, the beneficiary shall submit the following documents to the Ministry of education: 1) Accounts for the project or activity signed by grant recipient's management and revised in accordance with the rules set out in Chapter 3.

2) A project report prepared in accordance with the guidelines in the authorization letter on the use of grant funds, one of which must show how and to what extent the purpose of the grant have been met.

(4). By projects or activities, which extends beyond one fiscal year in which the reimbursement amount is 500,000 USD or more, or where it is provided in the authorization letter, grant recipient submit delregnskab and interim report to the Ministry of education, see. paragraph 3, nr. 1 and 2. Delregnskab and interim report must be submitted no later than 31 December 2006. March of the previous fiscal year, unless otherwise provided in the concession letter. By the end of the project or activity shall submit the grant recipient final accounts and project report for the Ministry of education as laid down in paragraph 3.

(5). All accounting documents must be in accordance with the accounting law are kept for 5 years from the end of the financial year and, upon request, be transmitted to the Ministry of education.

Chapter 3 review § 3. State institutions, which is audited by the National Audit Office, are accountable under section 2, and the grant recipient's leadership issues a statement that includes the items listed in section 9, paragraph 1.

§ 4. Municipal institutions covered by a municipal audit system in accordance with the law on local government agency, or institutions under the regions covered by an audit system in accordance with the law on regions, etc., are accountable under section 2.

(2). For the amount of the grant under the 500,000 DKK shall deliver the grant recipient's management a signed declaration, which includes the items listed in section 9, paragraph 1.

(3). Accounts for the amount of the grant of 500,000 DKK and above be reviewed separately by the grant recipient's auditor in accordance with the rules laid down in § § 7 – 12 in this order.

§ 5. Educational institutions must submit annual report to the Ministry of education, are accountable for the project or activity under section 2.

(2). For the amount of the grant under the 500,000 DKK shall deliver the grant recipient's management a signed declaration, which includes the items listed in section 9, paragraph 1.

(3). Accounts for the amount of the grant of 500,000 DKK and above be reviewed separately by the grant recipient's auditor in accordance with the rules laid down in section 7 – 12 in this order.

§ 6. Private or self-governing institutions, which are not covered by sections 3-5, are accountable under section 2.

(2). For grants of less than 100,000 DKK accounts must either be reviewed and signed by an expert person, which does not need to be a trained auditor, if he or she normally performs audit similar tasks for the grant recipient or audited by a chartered or certified accountant or by an audit body that performs audits of municipalities or regions. The review or audit performed in accordance with the rules laid down in § § 7 – 12 in this order.

(3). Accounting for the grant amount of 100,000 DKK and more is audited by a chartered or certified accountant or by an audit body that performs audits of municipalities or regions, in accordance with the rules laid down in § § 7 – 12 in this order.

§ 7. The revision of the basic regulation. section 4, paragraph 3, § 5, paragraph 3, and article 6, paragraph 3, as well as review or audit under section 6, paragraph 2, shall be made in accordance with good public audit practice, as that term is defined in section 3 of the Act on the audit of State accounts, etc. and specified below in paragraphs 2 and 3, as well as in § § 8 – 12.

(2). By the audit verified whether the accounts are true, and whether the transactions are subject to the reporting, are in accordance with the conditions for the given grants, laws and other regulations as well as with the agreements concluded and usual practice. In addition, an assessment is made whether there is shown a thrift in the management of the products covered by the project company.

(3). In the case of the auditor change in the project period should the incoming auditor contact the outgoing auditor has a duty to disclose the reason for termination of employment.

§ 8. The scope of the audit depends on the grant recipient's administrative structure and business processes, including the internal control and other matters of significance for financial reporting. In addition, the amount of importance for the scope of the audit.

§ 9. The review should the auditor verify 1) on the financial statements is true, IE. without significant errors and deficiencies, 2) the grant conditions of authorization letter is fulfilled, 3) for the grant is used for the purpose, 4) the grant recipient has demonstrated a thrift, and 5) about the information that the beneficiary has informed the Ministry about the fulfilment of the performance requirements are documented.

(2). The review shall be carried out at random show studies.

§ 10. The grant recipient must provide the auditor with the information, which may be considered of importance for the assessment of the financial statement as well as for the auditor's assessment of the management, including the objectives and results achieved. The grant recipient must provide the auditor with access to carry out the studies that consider necessary, and shall ensure that the auditor will have the information and the assistance that the Auditor considers necessary for the performance of his duties.

§ 11. Becomes auditor aware of offences or breaches of regulations of major importance in connection with the funds management is the responsibility of the auditor immediately in writing to give the beneficiary thereof, as well as ensure that that within 3 weeks gives the Ministry accordingly. Otherwise, it is the auditor's duty to inform the Ministry. Auditor's written comments are submitted together with the notice.

(2). The same applies if the Auditor during his audit or otherwise becomes aware that the activity or the implementation of the project is uncertain for economic or other reasons.

§ 12. If the audited accounts are labelled with an audit report in accordance with the applicable assurance auditor Ordinance, and it must appear that the accounts have been revised in accordance with the rules set out in this notice. Reservations must be indicated in the endorsement.

(2). The auditor must provide an audit report with the auditor's assessment and conclusion on the performed audit, see. § 9. The report can be made in connection to the endorsement or in an audit Protocol.

(3). The audit report or audit report submitted by the beneficiary to the Ministry of education together with the endorsed company.

Chapter 4 the effective rules of section 13. The notice shall enter into force on the 1. May 2008 and has effect for the supplements, which are granted after this date.

(2). Executive Order No. 2 of 2. January 2007 on the financial statements and audit of Ministry funds, etc. should be repealed, but pool shall be applicable for accounting and auditing of grants allocated before 1. May 2008.

The Ministry of education, the 24. April 2008 Management Chief Lars Mortensen/Henning Kraiberg K



Annex 1 Overview of budget accounts and exceptions covered by this Ordinance.

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

§ 20.29.01. Test and development work, etc., without undertaking arrangements in connection with primary school, except under the account section 20.29.01.25. Strengthened efforts to combat negative social inheritance, under the account section 20.29.01.30. Evaluation in primary school and under the account section 20.29.01.35. Grants for experiments with spaciousness in primary school ...

§ 20.29.04. Miscellaneous grants, except under the account section 20.29.04.20. European development center.

§ 20.29.05. It, media and public school.

§ 20.29.07. IT in elementary school.

§ 20.29.10. Test and development work, etc., with undertaking system in connection with primary school.


§ 20.39.01. Test and development work, etc., without undertaking arrangements in connection with vocational secondary education, with the exception of sub-item § 20.39.01.15. In-service training of teachers at vocational training, under the account section 20.39.01.17. Action plans and action agreements, under the account section 20.39.01.55 Quality and institutional development in the institutions for vocational training, under the account section 20.39.01.60. After the training of reading tutors, under the account section 20.39.01.65. Development of new vocational training, under the account section 20.39.01.70. New initiatives on the Basic Social and Health education and under the account section 20.39.01.75. Subsidies to fisheries training, etc..

§ 20.39.10. Test and development work, etc., with undertaking system in connection with vocational secondary education.

§ 20.49.01. Test and development work, etc., without undertaking arrangements in connection with secondary education, with the exception of sub-item § 20.49.01.20. Teaching abroad.

§ 20.49.10. Test and development work, etc., with undertaking system in connection with secondary education.

§ 20.59.01. Test and development work, etc., without undertaking arrangements in connection with other secondary schools, except under the account section 20.59.01.30. Start-up grants for placement.

§ 20.59.10. Test and development work, etc., with undertaking system in conjunction with other secondary schools.

§ 20.68.05. Special appropriations, with the exception of sub-item § 20.68.05.01. Miscellaneous appropriations for higher education institutions, under the account section 20.68.05.30. Media and Journalism/Center for Journalism training, under the account section 20.68.05.35. Småfags grants, under the account section 20.68.05.45. Temporary compensation scheme for teacher training and under the account section 20.68.05.50. Basic grants to self-governing institutions, etc.

§ 20.68.06. Institutional grants for university colleges and engineering colleges, etc., except under the account section 20.68.06.10. Institutional grants for university colleges and engineering schools and under the account section 20.68.06.30. Institutional grants for media and journalism.

§ 20.69.01. Test and development work, etc., without undertaking a scheme in the context of higher education, with the exception of sub-item § 20.69.01.13. Educational initiatives on the island of Bornholm, under the account section 20.69.01.20 continuing education for teachers in higher education, under the account section 20.69.01.25. Reorientation of the internship on educator training, under the account section 20.69.01.30 University colleges, § 20.69.01.35. Quality development of technical and mercantile education, under the account section 20.69.01.40. Reform of higher education, during the brief account § 20.60.01.50. Development of joint education, under the account section 20.69.01.55. Strengthening of teachers ' initial education and under the account section 20.69.01.60. More nurses.

§ 20.69.02. Research affiliation, except under the account section 20.69.02.20. Grants for systematic capacity building.

§ 20.69.10. Test and development work, etc., with undertaking system in the context of higher education.

§ 20.71.41. Miscellaneous grants, except under the account section 20.71.41.21. Grants for educative activities in the Nordic region, etc., under the account section 20.71.41.40. Information about the European union, under the account section 20.71.41.45 grants for transport in connection with building bridges, under the account section 20.71.41.55. Grants for temporary spending, under the account section 20.71.41.60. Grants for the school in the Nordic region and under the account section 20.71.41.70 pool for outreach FVU-work.

§ 20.79.01. Test and development work, etc., without undertaking a scheme in the context of public education, as well as adult, continuing education and training, under the account section 20.79.01.25. In-service training of primary school teachers and school leaders, except under the account section 20.79.01.30. Participation of people with disabilities in educative activities, under the account section 20.79.01.40. Training activities for deaf adults, under the account section 20.79.01.60 It education for young people with autism, under the account section 20.79.01.70 Network initiative for reading weak persons, under the account section 20.79.01.75. Better advice and guidance and under the account section 20.79.01.80. Praksisnær management training.

§ 20.79.05. Pools under EVE, except under the account section 20.79.05.60. Words and numeracy workshops at vocational training institutions.

§ 20.79.10. Test and development work, etc., with undertaking scheme in the context of public education, as well as adult, continuing education and training.

§ 20.84.21. Other international services, except under the account section 20.84.21.25. Danish-Icelandic cooperation and under the account section 20.84.21.40. Danish institutions abroad.

§ 20.89.01. Test and development work, etc., without undertaking arrangements in connection with transverse and international activities, with the exception of sub-item § 20.89.01.41. Guidance initiatives.

§ 20.89.10. Test and development work, etc., with undertaking system in connection with transverse and international activities.