Overview (table of contents) Annex 1 The full text of the Ordinance on audit and reimbursement controls, etc. by institutions for general secondary education and general adult education etc.
Under section 42, paragraphs 2-3, of the law on institutions of general secondary education and general adult education etc., see. lovbekendtgørelse nr. 937 of 22. September 2008 and after 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 Board of Directors of the institution udpegeren institution's auditor must be chartered or certified accountant.
(2). Auditor carries out the audits pursuant to section 42, paragraphs 2-3, of the law on institutions of general secondary education and general adult education etc.
(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 Ministry decree on the financial statements of institutions for general secondary education and general adult education, etc., 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, as well as 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.rigsrevsionen.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 should be incorporated in the court hearing of the annual report. 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, according to the auditor's assessment, is made in accordance with the law on establishments of general secondary education and general adult education, etc.,
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). In the court 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 audit of the institution's annual reports, starting in fiscal year 2008 and for the control of the institutions ' information submitted after the entry into force to be used for the fixing of the subsidy.
(2). Executive Order No. 1450 of 13. December 2006 on the revision and reimbursement controls, etc. by institutions for general secondary education and general adult education etc. were repealed, but shall be applicable for 2007 and previous years 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 institutions of general secondary education and general adult education, etc. and related notices, circulars, etc. as well as the institution's statutes,
2) the institution's accounting instructions,
3) rules of the Ministry of education instructions for reimbursement for general secondary education and general adult education etc. (AGV-script),
4) General user guides for the established salary and accounting systems, and
5) by the Ministry of Education issued the grant announcements and any loan commitment with the terms contained therein for grants or 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
(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 workers, and quota is given in accordance with the applicable reglerog
(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 the institution's 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 authorisation procedures,
6) all revenues and costs of the indtægtsdækkede company, selling to municipalities and other activities of the institution by/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 has taken place in accordance with the rules of the Ministry of economic and business affairs.
5. Real Estate
The auditor must ensure that
1) the institution has not concluded leases or bought and sold real estate, since such transactions must be carried out by the Ministry of education at the University and property agency and
2) the institution has drawn up a plan for interior building maintenance and the extent to which the plan is followed.
5.2. If the institution is the owner of buildings or has entered into a lease, 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,
5) institution detects and value hire buildings etc. in accordance with the rules laid down in the Ordinance on the financial statements of institutions for general secondary education and general adult education, etc. and
6) 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 is positioned favourably in accordance with section 21 of the law on institutions of general secondary education and general adult education, etc.,
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 årselev, årselev to lærerløn, the cost of 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.
7. Student statements and audit certificates to that effect (grants)
7.1. Electronic alerts
In accordance with the rules set out in the Ministry's instructions to the auditor verify that the institution's information for use in the calculation of the subsidy is correct and, in this connection, that the institution's record of the number of yearly students is really the meaning of AGV-script and the Ministry's Decree on the reimbursement payment for general adult education etc.
7.1.2. In connection with the certification of data concerning the grant and payment calculation shall ensure that the statement of the institution's accountant, årselevtal and dietary årselevtal on the individual education, including registration of matters relating to individual students and their education with relevance for subsidy and spatial criteria, as a condition of reimbursement for boarding Department students are correct, see. accounting script. As regards distance criterion shall ensure auditor that the institution can demonstrate that this is complied with in relation to both the school which the student is accepted at and to the nearest school, providing the relevant training.
7.1.3. The auditor certifies the institution for the yearly students place found reports of transmission of yearly students. Documentation from the alert shall be retained at the institution.
7.1.4. Auditor's attestation to the Ministry to be given by a Declaration on a special form prepared by the Ministry. This form can also provide information on any accountant changes and additions in relation to the grant base, IE. the institution's reporting of yearly students, which has led to additional reporting.
7.1.5. Auditor's certificate must first be made, when the grant letter is received at the institution, so that certification is the Ministry not later than 14 days after the grant disbursement has taken place, and so that the auditor any corrections, see. paragraph 7.1.4., to take effect from the next monthly subsidy payment.
7.2. Paper-based alerts
7.2.1. A number of reports of årselevtal and other calculations of reimbursement payment does not take place electronically. The institution's reporting is done in these cases on a special form, as a statutory auditor must certify. In connection with the certification of this information shall ensure that the institution's accountant, inventory and calculation of relevance for the grant, is correct, since the paragraphs 7.1. and 7.1.2. shall apply mutatis mutandis.
8. 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.
9. 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.
10. System audits to be carried out by the institution's auditor
For those institutions that use SLS-payroll system, the auditor check whether the institution has followed the present user manuals and guides on the application of SLS-payroll system.
For those institutions that are using NS-economy system, the auditor check whether the institution has followed the present user manuals and instructions on the use of NS-economy system, including the associated payment delivery system.
For those institutions that use the study administration EASY-A system, auditor check whether the institution has followed the present user manuals and guides on the application of SIS system.
10.2 For the institutions that use other payroll systems, has the institution's auditor the audit responsibility for properly reporting to the institution's payroll system will get the correct effect in the payroll system, and that there will be proper reporting to the tax authority of the designated salary.
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 institution that uses 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.