Overview (table of contents) Annex 1 The full text of the Ordinance on audit and reimbursement controls, etc. by university colleges of higher education and at the school of media and journalism
Under section 36 (2) and (6) of the law on the University colleges of higher education, see. lovbekendtgørelse nr. 1091 of 18. November 2008, article 32, paragraphs 2 and 6 of law No. 220 of 8. April 2008 on media and journalism and in agreement with the Auditor General in accordance with the provision in section 9 on the establishment of internal audits of the law on the revision of the State's accounts, etc. (rigsrevisor Act), see. lovbekendtgørelse nr. 3 of 7. January 1997, lays down:
§ 1. The institution shall be audited by the Auditor General pursuant to section 2, paragraph 1, of the law on the revision of the State's accounts, etc.
§ 2. The institution's Board of Directors shall appoint an auditor, who shall be the institution chartered or certified accountant.
(2). Auditor carries out the audits pursuant to section 36, paragraph 2 3 of the law on university colleges for higher education.
(3). The review includes:
1) the institution's annual report and the control of the institution's grant basis,
2) auditor's attestation of alerts, where the Ministry of education has called for separate auditor's statement.
§ 3. The review shall be carried out 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 in paragraph (2) and § 4-8, as well as in annex 1.
(2). The review shall be verified, on the financial statements of the self-governing institution's entire business is true, and whether the transactions are subject to the reporting, are in accordance with given grants, laws and other regulations as well as with the agreements concluded and usual practice. In addition, an assessment of whether or not they have been taken into account in the management of the guilty economic resources and the operation of the self-governing institution total business covered by the annual report.
§ 4. The scope of the audit depends on the institution's administrative structure and business processes, including the internal control and other matters of significance for financial reporting.
§ 5. Who audits during the year as well as in connection with the presentation of the annual report. As part of the review examines the auditor the existing business processes, including business corridors regarding registration of grant operative factors, in order to verify whether the internal control is betryggede. In addition to the statutory auditor performs audits as necessary substantive testing. The revision, including control of the grant amount, see. Annex 1 to this notice, performed basically by sample surveys show. Unclaimed cash and inventory included in the audit and inspection shall be carried out at least once a year.
(2). In the review of the annual report to ensure that the financial statements are drawn up in accordance with the rules laid down in the Decree on the financial statements of the Ministry of university colleges of higher education. In addition, ensure that the annual report does not contain significant errors and deficiencies and on the transactions covered by the reporting, are in accordance with the conditions for the given grants, laws and other regulations as well as with the agreements made, usual practice and the institution's statutes.
(3). In the management audit examines whether there are taken into account by the institution's economic management guilty. The revision is carried out on the basis of the institution's information in the annual report as well as on the basis of the concepts of financial management, economy, efficiency and effectiveness.
§ 6. The institution's management shall give the auditor the information that must be considered of importance for the assessment of the institution's annual report. The institution must provide the auditor with access to review the institution's accounting documents and the Board of Directors ' minute book for the use of the auditor's assessment of the management, including the objectives and results achieved. The institution 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.
§ 7. Becomes auditor aware of offences or infringement of the provisions of major importance in connection with the funds management is the responsibility of the auditor immediately in writing to give the institution's Board of Directors thereof, as well as ensure that Board within 3 weeks giving communication to the National Audit Office and the Ministry of education on the subject. If the Board has not informed the National Audit Office and the Ministry of education within the above time limit, is the auditor's obligation immediately to inform the National Audit Office and the Ministry of education. Auditor's written comments are submitted together with the notice.
(2). Will be the Auditor during his audit or otherwise aware that there is a risk that the institution's activities must be set, is the responsibility of the auditor immediately in writing to give the institution's Board of Directors thereof and ensure that Board within 5 business days inform the National Audit Office and the Ministry of education about the risk that the institution's activities must be set. If the Board has not informed the National Audit Office and the Ministry of education within the above time limit, is the auditor's obligation immediately to inform the National Audit Office and the Ministry of education. Auditor's written comments are submitted together with the notice.
§ 8. The audited annual report is supplied with an audit report after it for accountants in force declaring the paradigm of the independent auditor's endorsement, which can be found at the National Audit Office website (URwww.rigsrevisionen.dk/paategning.html).
(2). The auditor must conduct an audit Protocol. Auditor must in the context of the review of the annual report of the Ministry of education prepared the auditor complete a checklist, which are available on the Ministry website. This must be incorporated into the annual report of the hearing irevisions and engage in the continuous pagination. Audit of the hearing must be signed by all members of the Board of Directors.
(3). In the court hearing should there be information on:
1) what audit work has been performed and the outcome thereof,
2) auditor's study and evaluation and conclusions regarding the institution's internal controls and registration systems,
3) range of courses and other activities such as URf.eks. revenue-generating activities after the auditor's assessment is done in accordance with the law on university colleges for higher education.
4) the exported management audit. In particular, be informed of the auditor's tests of as well as assessment and conclusions regarding financial management, economy, efficiency and effectiveness, as well as on operations outside the institution's purposes, as well as
5) carried out unannounced cash and inventory overhaul, special control works, the submission of special reports, the call letters to management, counseling or assistance.
(4). Irevisions of the hearing for the annual report must indicate:
1) whether legislation complies with the financial provisions, the statutory auditor
2) whether or not the Auditor during the audit has received all of the information requested,
3) whether the review has given rise to comments as to whether they received government subsidies are applied in accordance with the specified terms and conditions, as well as
4) whether the review has given rise to comments as to whether the refund and reimbursement basis are calculated in accordance with the applicable rules.
§ 9. It is the responsibility of the accountant to assist in the coordination of the Swedish audit and Auditor's overall audit effort. Cooperation between national audit office and the auditor shall be organised by meetings as needed. The National Audit Office has access to the auditor's audit plans and working papers. Copy of the auditor's observations, notes, etc. with the corresponding responses and decisions, as well as reports on the inspection submitted to the National Audit Office on request.
§ 10. The notice shall enter into force on the 1. January 2009 and has effect for the revision of the institutions ' annual reports, starting in fiscal year 2009 and for the control of the institution's information, which are submitted after the entry into force to be used for the fixing of the subsidy.
(2). Executive Order No. 1492 by 12. December 2007 review and reimbursement controls etc. for university colleges of higher education are repealed but shall be applicable for the revision of the cast-off annual report for 2008 year and for control of the institutions ' information for determining reimbursement up to and including the financial year 2008.
The Ministry of education, the 12. December 2008 P.M.V. Lars Mortensen Steering head/Henning Kraiberg K Annex 1
As the basis for audits auditor shall prepare an audit plan, setting out the content and scope, as well as during the year in connection with presenting the annual report.
1.2. the Auditor shall verify the institution's business processes, transactions, records and accounts, including checking that the institution follows the guidelines in:
1) law on university colleges of higher education and related notices, circulars, etc. as well as the institution's statutes,
2) the institution's accounting instructions,
3) Ministry instructions for grants for higher education (PH-script),
4) General user guides for the established salary and accounting systems, and those of the Ministry of Education issued the grant notifications and loan commitment with the terms contained therein for grants/loans.
2. Salary and employment conditions
Wage revision must include verification that the institution's operations be carried out in accordance with the agreements, agreements etc., which applies for the institution's staff, see. the provisions on pay and conditions of employment laid down by or agreed with the Ministry of finance.
2.2. the auditor must review the institution's business times on wage inequality, as well as by the review of individual cases, inter alia: ensure that:
1) recruitment, including grading, removal, other status changes, the granting of allowances as well as registration of absence is made by properly authorised persons,
2) the institution's deposit of the pension contribution is correct,
3) the institution's statement of teachers ' age-related time Appendix is correct, see. working time agreement,
4) the institution's statement of the employee's seniority and stedtillægs grade is correct,
5) on personnel matters is evidence of
a) adequate prior training, including evidence of successful exams and tests,
b) pedagogical education in accordance with the requirements thereof and
c) previous employment of relevance for lønanciennitets determination,
6) variable benefits in the form of over-and merarbejdsbetaling, hourly wage as well as special benefits, etc. are calculated correctly and documented by specification of performance and certified by properly authorised persons, including on work obligations are fulfilled, including whether teachers doing the rettearbejde, which is provided in the working time agreement,
(a)) on overtime is properly dealt with in relation to the labour obligation, and on the other rules for overtime work are complied with,
(b)) on supplements, fees, etc. are provided in accordance with specified procedures, including rules for the application of local salary funds
(c)) for benefits to hourly-paid and quota is given in accordance with the applicable rules and
(d)) on work obligations are fulfilled, including whether teachers doing the rettearbejde, which is provided in the working time agreement,
7) all paid salaries, fees and tax free allowances, as the individual institution report to the payroll system is complete, accurate, authorized and properly reported via the respective løndels codes (input processing),
8) the institution's reporting has had the desired effect and has resulted in correct lønberegning (output control), and
9) all paid salaries and fees are reported correctly in SLS-payroll system, as well as to
10 the provisions of the Act regarding the reporting of withholding tax) (A) and (B) income is followed.
Auditor must for the institution's holdings to ensure that:
1) the institution periodically evaluates the debts with a view to the avoidance of loss,
2) the institution shall make correct and timely registrations and payments of value added tax and other amounts contained therein,
3) the institution has registered equipment and fixtures in a fixed asset book,
4) institution detects equipment and furniture items, etc., in accordance with the applicable rules, including making attendance control and
5) inventories are recorded and valued in accordance with the applicable rules, including attendance control.
4. Income-generating activities
The auditor must ensure that the institution's implementation of income-generating activities and other similar activities are not assessed to pose a risk of an unjustified consumption of State resources, and on the institution's assessment of the possibilities for implementation of corresponding planned activity takes into account the institution's liquidity and financial position. Auditor must in the Protocol establish whether the institution's business processes and procedures, including the calculation basis relating to the institution's indtægtsdækkede company, is reassuring.
4.2. With respect to business processes and procedures should, inter alia, the accountant. ensure that the institution devotes its products under conditions in accordance with the rules laid down in the Finance Ministry's budget guidance, including ensuring that:
1) the institution's cumulative score the last 4 years non-negative,
2) there is an adequate and documented the calculation basis for the sale of services in the indtægtsdækkede company,
3) there are approved calculations before submitting them in income generating activities,
4) made a reassuring the credit assessment of the contractor in larger matters,
5) activities for the execution of income-generating activities are approved in accordance with the institution's approval procedure,
6) all revenues and costs of the indtægtsdækkede company, the sale to the State in job centre/municipalities and the institution's other activities are recorded continuously and is separated from other activities of the institution,
7) by projects performed as income generating activities in the absence of costing for the evaluation of profitability,
8) projects are properly registered in the institution's accounting and
9) possible system export occurred after business affairs rules accordingly.
5. Real Estate
The auditor must ensure that
1) entered into leases with tenure of more than ten years has been approved by the Ministry,
2) sale of real property is not intended to move the bulk of the institution's eligible activities for leases, unless it has been previously approved by the Ministry,
3) the institution do not invest in real estate or conclude new tenancy for the purpose of rental,
4) institution by replacement of leases with private buildings have been notified to the Ministry, and
5) institution detects and value hire buildings etc. in accordance with the rules laid down in the Ordinance on the financial statements of university colleges of higher education.
Auditor shall ensure that the institution has drawn up a maintenance plan for the buildings, and the extent to which the plan is followed.
6. Management review
The auditor must conduct an assessment of whether the funds management is taken guilty economic considerations (see paragraph 3, paragraph 2). Taking into account, inter alia, the Auditor can aspect thrift. examine:
1) about the institution holds wage costs for a for plentiful or over qualified personnel or to persons who do not qualify for the position,
2) the institution's purchasing policy, including whether obtained alternative offerings on purchases of goods and services, about the rules on EU supply is followed, and rebate opportunities are exploited,
3) for cash and cash equivalents are arranged advantageous, see. section 16 of the law on the University colleges of higher education,
4) on maintenance and repair expenditure related to buildings and equipment are so significant that new purchases must be considered,
5) about the institution's premises, furniture, equipment, etc. are being exploited in an appropriate way,
6) on invoicing is performed immediately following the rendering of the services, as well as to undue credit be avoided and
7) whether in connection with possibly concluded lease agreements have been made to assess whether leasing is advantageous-including an assessment of the cash price and interest rate.
6.2. An auditor may, taking into account the productivity aspect, inter alia. investigate on the institution's performance targets over the years has progressed satisfactorily, for example by calculating ratios such as URf.eks. teacher årsværks consumption per year students, costs per year students to lærerløn, materials and equipment.
6.3. Relating to efficiency considerations can auditor, among other things. examine whether
1) the institution has a well-defined strategic plan and have established measuring instruments (ratios, user surveys, etc.),
2) the institution's actual business is in line with the strategic objective,
3) the institution has achieved its strategic goals-including qualitative-compared to the resources that have been involved,
4) the institution shall carry out internal quality audits, URf.eks. by ex-post evaluations of production and
5) the institution's leadership, moreover, has conducted studies that can shed light on the effectiveness of the institution.
6.4 auditor must examine and assess whether the institution has established sound procedures to use for the ongoing financial management including responsible for ensuring that the institution continuously follows up on the operation and cash flow forecasts.
Auditor verifies that the institution's information for use in the calculation of the grant is right, including the institution's record of the number of the year students are in accordance with the Decree on subsidies for university colleges of higher education, as well as rules in PH-script in conjunction with the rules on the training and the rules on the training offered as open education before they are submitted to the Ministry of education. In connection with the certification of data concerning the grant and payment calculation shall ensure that the statement of the auditor of the institution number of year students on individual courses, including registration of matters relating to individual students and their education with relevance to the grant, is correct, see. PH-script.
8. Reimbursement for open education and labour market training, etc.
The institution must be able to demonstrate that the auditor the reimbursement amount for the reporting of activities under the Act on open education (vocational adult education), etc. are in accordance with the provisions of the Act on open education (vocational adult education), etc., in notice on open education and grants for labour-market training, etc. and in the applicable notice of tuition fee by vocational education and training, including, inter alia, to:
1) the reimbursement conditions, laid down in section 14 and 15 of the Decree on open education and grants for social education, etc., are fulfilled,
2) which laid down additional rules for the estimation of the number of yearly students in PH-script or underlying regulatory requirements in the light of the provisions of the Decree on open education or in the Decree on subsidies for university colleges of higher education are met,
3) institution is approved for the supply (education, labour market training, single subject/shared competence description, etc.) which the institution shall report the activity,
4) participant payment is fixed within the time limits laid down in the PH instruction.
For institutions that have been approved for the reporting of activity by labour market education and single subject recorded in a common jurisdiction description and where laid down additional rules for the estimation of the number of yearly students in IEU instruction (Educational Ministry's instructions for grants for vocational training) in the light of the provisions of section 15 of the Ordinance on open education, applies to these supplementary rules also need to be met.
In reporting on the activity at the labour market education and single subject recorded in a common competence description also applies to the rules deriving from the law on labour market training, etc. and by notice of joint competence descriptions for vocational adult and continuing education and labour market training, including for approval to supply, recording and provision of special training courses for refugees and immigrants.
9. Educational environment
Auditor shall ensure that the institution has produced a undervisningsmiljø assessment, and that it be reviewed, see. the law on pupils ' and students ' learning environment.
10. Social clauses
Auditor shall ensure that the institution has an action plan that describes how the institution will contribute to the objective of the inclusive labour market is reached, and, in this context, how the institution will address the staff employed on special terms.
11. System audits to be carried out by the National Audit Office
The auditing responsibility for properly reporting to the SLS-payroll system will get the correct effect in the payroll system (SLS-system operation and functioning) is the responsibility of the National Audit Office.
The auditing responsibility for properly reporting to NS-economy system will get the correct effect in economics system (NS-system operation and functioning, including payment delivery system) is the responsibility of the National Audit Office.
12. System audits to be carried out by specially designated accountants
The auditing responsibility for properly reporting to the student administrative systems EASY, SIS, Ludus, Ludus Health and Lectio get the correct effect for tasks carried out in systems (systems function and behavior), is the responsibility of accountants who are specially designated by the Ministry of education.
13. System audits to be carried out by the institution's internal auditor
For payroll systems, economic systems, and student administrative systems, the auditor check whether the institution has followed the present user manuals and instructions on the use of these systems.
13.2 For the institutions that use payroll systems, economic systems or student administrative systems, which are not subject to audits under points 11 and 12, has the institution's auditor the audit responsibility for properly reporting to these systems (systems function and operation), as well as that happens properly reporting to the tax authority of the designated salary.