Notice Of Revision And Reimbursement Controls, Etc. By Institutions For General Secondary Education And General Adult Education Etc.

Original Language Title: Bekendtgørelse om revision og tilskudskontrol m.m. ved institutioner for almengymnasiale uddannelser og almen voksenuddannelse m.v.

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Table of Contents

Appendix 1

Completion of auditing and subsidy-checking, etc. in the institutions of general education and general adult education, etc.

In accordance with section 42 (2), 2-3, in the law on general education and general adult education, etc., in accordance with the general public. Law Order no. 937 of 22. September 2008, and in agreement with the Danish Accountability Office, in accordance with the provision in Section 9 concerning the establishment of internal audits in law on the review of the accounts of the state, etc. (Interretor Act), cf. Law Order no. 3 of 7. In January 1997 :

§ 1. The institution ' s accounts shall be subject to the auditing of the Accountor in accordance with section 2 1, in the review of the accounts of the state, etc.

§ 2. The institution ' s governing board shall appoint an institution auditor, who shall be a state certified or registered auditor.

Paragraph 2. Revision of the audit pursuant to section 42 (2). 2-3, in the law on the institutions of general education and general adult education, etc.

Paragraph 3. The review shall comprise :

1) the institution ' s annual report and control of the institution ' s subsidy base,

2) the auditor ' s attestation of reports, where the Ministry of Education has required a separate audit declaration.

§ 3. The audit shall be carried out in accordance with good public audit practice, as defined in section 3 of the revision of the accounts and more detailed in paragraph 1 of paragraph 3. 2 and 4 8, as well as in Annex 1.

Paragraph 2. The audit shall be reviewed, whether the accounts for the aggregate company of the self-governing institution is correct and whether the arrangements covered by the clearance of accounts are in accordance with the grants, laws and other regulations, as well as on the basis of which they have entered into : agreements and usual practices. In addition, an assessment is made of whether the financial considerations have been taken into account in the management of the funds and operations of the overall business of the self-contained institution covered by the annual report.

§ 4. The scope of the audit depends on the institution ' s administrative structure and business procedures, including internal control and other matters of the clearance of accounts.

§ 5. A review shall be carried out during the year, as well as in the case of the submission of the annual report. As part of the audit, the auditor examines the existing business practices, including the trajective factors for registering to trigger factors, to detect whether internal controls are plebeentryable. In addition to system audits, the auditor shall carry out sub-audits necessary. The audit, including the control of the subsidy base, cf. Annex 1 to this notice shall be carried out as a basis for random surveys. Unannounced crates and holding inspections shall be included in the audit and carried out at least once a year.

Paragraph 2. The review of the annual report shall ensure that the accounts are drawn up in accordance with the rules laid down in the Ministry of Education Ministries on accounts of the institutions of general and general education and training establishments ; adult education, etc. In addition, it is considered that the annual report does not contain any significant deficiencies and whether the arrangements covered by the accounts are in accordance with the assumptions for the grants, laws and other types of grants ; requirements, as well as with agreements concluded, usual practice and the institution ' s statutes.

Paragraph 3. The management audit shall examine whether the financial considerations have been taken into account in the administration of the institution. The audit shall be carried out with the starting point of the institution ' s information in the annual report and based on the concepts of financial management, thrift, productivity and efficiency.

§ 6. The institution ' s management shall provide the auditor with the information which may be considered to be relevant to the assessment of the institution ' s annual report. The institution shall allow auditor access to review the institution ' s accounting records and the board's negotiating protocol for the purpose of the auditor's assessment of the management, including targets and results obtained. The institution shall allow auditor access to carry out the investigations which it considers necessary and shall ensure that the auditor receives the information and the assistance necessary for the performance of his duties.

§ 7. If the auditor is aware of the offences or the infringement of rules of essential importance in connection with the management of the funds, the auditor shall forthwith inform the Board of Directors of the institution of the institution, as well as to ensure that : the Administrative Board shall inform the Danish National Review and the Ministry of Education on this subject in three weeks. If the Administrative Board has not informed the Danish Ministry of Rigses and the Ministry of Education before the abovementioned deadline, it shall immediately inform the RigsAudit Office and the Ministry of Education. The auditor's written comments shall be submitted together with the communication.

Paragraph 2. If the auditor is audited, or in any other way of pointing out that the institution ' s activities may be suspended, the auditor shall immediately inform the Board of Directors of the institution of the institution and ensure that the Management Board is to be suspended ; prior to 5 working days, the RigsAudit Review and the Ministry of Education shall inform the Ministry of the risk of the establishment of the institution ' s activities. If the Administrative Board has not informed the Danish Ministry of Rigses and the Ministry of Education before the abovementioned deadline, it shall immediately inform the RigsAudit Office and the Ministry of Education. The auditor's written comments shall be submitted together with the communication.

§ 8. The revised annual report shall appear, with a certificate of assurance following the declaration of the auditors in force for the endorsement of the independent auditor, which is available on the RigsAudit website (www.rigsrevsionen.dk/paategning.html).

Paragraph 2. Accountant must conduct an audit protocol. The auditor must complete one of the Ministry of Education ' s audit list in connection with the review of the annual report, which is to be carried out by the Ministry of Education, which is to be found at the Home Affairs Ministry. This shall be incorporated into the audit protocol latet to the annual report. The audit protocol latet must be signed by all members of the board.

Paragraph 3. In the audit protocol platform, the following information shall be entered :

1) which audit work has been carried out and its results ;

2) auditor study and assessment and conclusions concerning the institution ' s internal controls and registration systems ;

3) the provision of courses and other activities, such as revenue-covered activities, following the auditor's assessment, have been in accordance with the law on the institutions of general education and general adult education, etc.,

4) the management audit carried out. In particular, information on auditors ' studies and assessment and conclusions concerning the financial management, economibility, productivity and efficacy, as well as for dispositions outside the institution ' s purpose, and

5) the unannounced case and holding inspection, special control worker, submission of special reports, letters of suggestion to management, advice or assistance.

Paragraph 4. In the audit protocol latet to the annual report, it must be stated :

1) whether auditor satisfies the requirements of the legislation,

2) whether the auditor during the audit has received all the information requested ;

3) whether the audit has given rise to observations regarding the application of the state grants, in accordance with the terms and conditions, and

4) whether the audit has given rise to comments on whether the refund and subsidy-based basis have been done in accordance with the applicable rules.

§ 9. It is the responsibility of the auditor to contribute to the coordination of the overall audit efforts of the RigsAudit and auditors. The cooperation between the RigsAudit and the auditor shall be organised at meetings as needed ; the review audit shall have access to auditor's audit plans and work papers. Copy of the auditor's notes, notes, etc., with the related responses and decisions and reports on inspections, shall be submitted to the Danish National Audit Review at the request of the Office.

§ 10. The announcement shall enter into force on 1. January 2009, and shall have an effect on the revision of the annual reports of the institution starting with the financial year 2008 and for the control of the institutions ' information submitted after the entry into force of the entry into force for the determination of grants.

Paragraph 2. Publication no. 1450 of 13. However, in December 2006 on the auditing and subsidy-checking institutions for general high school education and general adult training etc. are hereby repealed, but shall apply, however, to 2007 and previous years and for the control of the institutions ' s information for the fixing of the institutions ; of grants to and with the financial year 2008.

The Ministry of Education, the 12th. December 2008 P.M.V.
Lars Mortensen
Governing Manager / Henning Kraiberg Knudsen

Appendix 1

Audit's tasks

1. Introduction

As a basis for the implementation of the audit, the auditor shall draw up an audit plan in which the content and scope of the audit are set out in the course of the year as well as in the course of the presentation of the annual report.

1.2. Accountant must verify the institution's business practices, arrangements, registrations and clearance of accounts, including checking that the institution follows the guidelines in :

1) Law on general education and general adult education, etc., with associated notices, circulars, etc., as well as the institution ' s statutes ;

2) The financial instrument of the institution ;

3) The rules of the Education Ministry's instructions for grants to general high school education and general adult education, etc. (AGV instruction),

4) general user guides for established salary and accounting systems ; and

5) the grants issued by the Ministry of Education issued grant notifications and any loan commitments with the terms and conditions for the grants or loans.

2. Salary and Employment Terms

In the field of pay, the audit shall include the control of the effect of the institution's actions in accordance with the agreements, agreements and so on for the institution ' s personnel, cf. the provisions on salary and employment conditions laid down by or agreed with the Ministry of Finance.

2.2. Accountant must, at the examination of the institution's business practices in the payroll area and in the review of individual cases, inter alia, ensure that :

1) employment, including the place of entry, farewell, other status changes, the provision of addendum and the registration of the absence have been made by authorized persons,

2) The institution's payment of the employee's pension contributions is correct,

3) The assessment of the age of teachers of the teachers ' age-related time allowance is correct, cf. the working time agreement,

4) The institution's specification of the anciennirs of anciennitets and surreptitias is correct,

5) The personnel files are documentation of :

the necessary prior training, including evidence of alleged examinations and tests,

(b) pedagogical training as required by the requirements ;

(c) prior employment of relevance to the earnec-cienity establishment,

6) variable benefits in the form of the payment, hourly pay, hourly and special services, etc. have been correctly recorded and documented in the specification of the prestations and certified by the notified persons, including :

a) overage is correctly treated in relation to the work obligation, and whether the other rules for compliance are complied with ;

(b) in respect of allowances, remuneration and so on have been provided in accordance with established rules, including rules for the use of local wage earls ;

c) on the provision of time-and quota pay is given in accordance with the applicable rules ;

(d) the work obligation has been fulfilled, including the teachers carrying out the rework provided for in the work time agreement ;

7) all paid salaries, fees and tax-free allowances which each institution reports to the payroll system are complete, accurate, authorized and appropriately reported through the respective salary codes (data processing),

8) The institution ' s reporting has received the intended effect and has been given the correct lifting calculation (data-checking), and

9) all paid salaries and fees have been reported correctly in the institution ' s payroll system and that :

10) the provisions of the tax on the reporting of A and B income have been followed.

3. Conpositions

Accountant must be made for the institution of the institution to ensure that :

1) the institution periodically assesses the debts outstanding with a view to the avoidance of loss,

2) the institution is conducting correct and timely registrations and charges of value added tax and other contained amounts ;

3) the institution has registered equipment and equipment in a plant-level,

4) the institution shall record equipment and equipment, etc., in accordance with the applicable rules, including the carrying out of attendance checks and

5) product positions have been registered and valued according to applicable rules, including attendance checks.

4. Revenue-covered business

Accountant shall ensure that the institution's implementation of commercial activities and other similar activities is not considered to pose a risk to the unjustified use of state funds, and on the assessment of the possibilities for implementation of the institutions ; equivalent planned activity takes account of the liquidity and economic position of the institution. Accountant in the Protocol shall include information on the question of whether the institution ' s business practices and procedures, including the call for the institution ' s revenue-covering activities, is reassuring.

4.2. In the case of business procedures and procedures, the auditor shall ensure, inter alia, that the institution will place its products under conditions in accordance with the rules of the Financial Ministry's budget guidance, including to ensure that :

1) The accumulated result of the institution in the last four years shall not be negative ;

2) an adequate and substantiated calculation basis for the sale of benefits in the commercial enterprise,

3) authorised calcilations have been approved before the marketing of tenders on the commercial enterprise ;

4) a reassuring credit rating of the contractor in greater cases has been carried out ;

5) activities for the execution of commercial activities have been approved in accordance with the institution ' s authorisation procedures,

6) all revenue and costs of revenue-covered activities, sales to CE/municipalities and the other activities of the institution shall be regularly recorded and separated from the institution's other activities,

7) that have been carried out in the case of projects carried out in the business of revenue for the assessment of profitability,

8) the projects are properly recorded in the institution's accounts ; and

9) possible system export has occurred following the rules of the Economic and Commercial Ministry.

5. Real Estate

Accountant must ensure that

1) the institution has not concluded lease or bought and sold fastejendom, as such transactions are to be carried out by the Ministry of Education at the University and Facilities Management Board ; and

2) the institution has drawn up a plan for the interior maintenance of buildings and to the extent to which the plan is being followed.

5.2. If the institution is the owner of buildings or has concluded teneels, the auditor shall be required to ensure that :

1) concluded lease eels with unceaselessness for more than ten years have been approved by the Ministry ;

2) the sale of immovable property does not aim to move the majority of the institution ' s subsidy-entitled activities to the lease, unless they are approved by the Ministry in advance ;

3) The institution does not invest in real estate or make new lease eels for the purpose of rentals ;

4) The institution of the replacement of the lease on the premises of its own buildings has notified the Ministry,

5) the institution shall record and valuables buildings and so on in accordance with the rules of publication accounts for institutions of general education and general adult education and so on and so on and

6) The institution has drawn up a maintenance plan for buildings, and to what extent the plan is being followed.

6. Management Revision

The auditor shall assess whether the management of the funds has been taken due to financial considerations (see. Section 3 (3) of the notice. 2). In the light of the sparring aspect, the auditor may, inter alia, examine :

1) The institution shall keep payroll costs for a sufficient or overqualified staff or to persons who do not meet the conditions for the post in question ;

2) The procurement policy of the institution, including whether an alternative offer has been obtained for the purchase of goods and services, whether the rules on EU procurement have been followed, and whether rebates have been used,

3) the equitable distribution of liquid assets in accordance with section 21 of the Law on general education and general training and so on,

4) on the maintenance and repair costs relating to property and material are so significant that new acquisitions must be considered,

5) on the institution ' s premises, equipment, equipment, etc., used in an appropriate manner ;

6) on invoicing takes place immediately after the performance of the benefits and that unnecessary credit is avoided and

7) whether the lease agreement has been made in relation to whether leasing is advantageous-including an assessment of cash price and interest rate.

6.2. Accountant may, taking into account the productivity aspect, examine, inter alia, the institutional performance objectives of the institution through a number of years, for example by setting out key figures such as teacher-year consumption per year. annual, cost per lime. class of teacher pay, materials and equipment.

6.3. On the efficacy aspect, the auditor may, inter alia, examine whether :

1) the institution has a well-defined strategy plan and has established measuring instruments (key figures, user surveys, etc.),

2) The institution ' s actual operation is in accordance with the strategic objective,

3) The institution has reached its strategic objectives-including qualitative-seen in relation to the resources involved ;

4) The institution shall make internal quality checks, for example by ex post evaluations of production and

5) The management of the institution has, moreover, carried out studies which could illuse the effectiveness of the institution.

6.4 Accountant must investigate and assess whether the institution has established sound procedures for the ongoing financial management system, including to ensure that the institution is continuously following up on operational and cash budgets.

7. Lifts and audit certificates for this (benefit)

7.1. Electronic reports

In accordance with the rules of the Ministry ' s instructions, auditor shall check that the institution ' s information for the calculation of grants is correct and in this respect that the institution's registration of the number of years is correct, cf. The AGV instruction and the Ministry of the Ministry shall be announcing the subsidy payment for general adult education and so on.

7.1.2. In connection with the attestation of information relating to subsidy-and calculation, the auditor shall ensure that the statement of the annual number of the institution of the institution and of the number of graduates of the institution, including the registration of matters relating to individual students, and their education with the relevance of the subsidy and the standoff criterion, as a condition of supplements for the cost of the diet must be correct, cf. the accounting structure. In the case of the standoff, the competent institution shall ensure that the institution can demonstrate that this is complied with in relation to both the school that the student is busy at and to the nearest school to which the student is concerned.

7.1.3. Accountant certifies the institution's reports of the year ever for the ever-year report of the year ever. The documentation from the report shall be held at the institution.

7.1.4. The auditor's attestation to the Ministry shall be given by a statement on a separate form prepared by the Ministry. The auditor may also inform the auditor of any changes and additions to the subsidy base ; that is, the case may be : the institution of the institution of the year of the year, which has resulted in additional reports.

7.1.5. The auditor's certificate must first be issued when the letter of the letter has been received at the institution so that the attestation is the Ministry at the latest 14 days after the grant of the grant has taken place, and so that the auditor ' s any corrections may be made, cf. section 7.1.4, may have the effect of the next month's grant payment.

7.2. Paper-based reports

7.2.1. A number of reports of the number of the year and other estimates of the grant compensation shall not be carried out electronically. The report of the institution shall be presented in such cases in a special form to certify to the auditor. In the case of the attestation of this information, the auditor shall ensure that the statement and the calculation of the subsidy for the subsidy are correct, the points 7.1 and 7.1.2 shall apply mutatis mulations.

8. Education environment

Accountant shall ensure that the institution has prepared a view to the environmental assessment and to revise it, cf. Act on the teaching environment of pupils and students.

9. Social Clauses

Accountant to ensure that the institution has an action plan which describes how the institution will contribute to achieving the objective of the inclusive labour market, and in the context of the institution's concern to employ staff on special conditions.

10. System audit to be carried out by the institution ' s auditor

For the institutions that use the SLS payroll system, auditor shall check whether the institution has followed the available user guides and guides for the use of the SLS payroll system.

For the institutions that use the NS financial system, auditor shall check whether the institution has followed the available user guides and guides on the application of the NS economy system, including the associated payment system.

For the institutions using the student administration of the EASY-A system, auditor shall check whether the institution has followed the available user guides and guides for the use of the SIS system.

10.2 For the institutions applying other wage systems, the auditor ' s auditor shall have the auditing responsibility for the proper reporting of the institution's wage system to the correct effect in the pay system and for the correct reporting to be carried out ; the tax authorities of an estimated salary.

11. System audit to be carried out by the Danish National Audit Office

The audit responsibility for ensuring that the proper reporting to the SLS payroll system is given the correct effect in the wage system (SLS-system function and operation) is the responsibility of the RigsAudit.

The audit responsibility for the proper impact of reporting to the NS economy is given the correct impact on the financial system (NS system function and operation, including the payment order system), the RigsAudit.

12. System audit to be carried out by specially designated auditors

The audit responsibility for the proper reporting to the student administration systems, EASY, SIS, Ludus, Ludus Health and Lectio, to have the correct impact on tasks carried out in the systems (systems functioning and functioning) are the responsibility of auditors ; specially designated by the Ministry of Education.

13. System audit to be carried out by the institution ' s internal auditor

In the case of wage systems, financial systems and student administration systems, auditor shall verify that the institution has followed the available user guides and guides for the use of the systems.

13.2 For the institution that employs wage systems, financial systems or study management systems that are not subject to the system audit in accordance with paragraphs 11 and 12, the auditor ' s auditor shall have the auditing responsibility for the correct application of the system ; reporting to these systems (function and operation of systems), and that appropriate reporting is carried out to the tax authorities of an estimated salary.