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Notice Of Revision And Reimbursement Controls, Etc. By Free Primary Schools And Private Schools For Secondary Education, Etc.

Original Language Title: Bekendtgørelse om revision og tilskudskontrol m.m. ved frie grundskoler og private skoler for gymnasiale uddannelser m.v.

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Table of Contents

Appendix 1

Completion of auditing and subsidy control, etc., at free basic schools and private schools for high school education and so on.

In accordance with section 24 of the Act on Friols and Private Basic Schools, etc., cf. Law Order no. 962 of 26. September 2008, and section 24 of law no. 574 of 9. June 2006 on private high school schools, student courses and courses for higher preparation rates (hf courses) shall be determined as follows :

§ 1. The review shall comprise :

1) the annual report of the school, cf. announcement of accounts for free baselbasal schools and private schools for high school education, etc.,

2) control of the school's subsidy base and

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

Paragraph 2. In the case of a change of auditor, the acceding auditor shall make representations to the severing auditor who has a duty to provide the reasons for the termination of the accounts.

§ 2. 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 sections sections 3 to 7 and Annex 1.

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. An assessment shall also be made of whether the financial considerations have been taken into account in the management of the funds, and the operation of the school covered by the annual report.

§ 3. The scope of the audit depends on the school's administrative structure and business procedures, including internal control and other matters of accounting decision.

§ 4. A review shall be carried out during the year as well as in relation to the annual report. As part of the audit, the auditor examines the existing business practices, including the trajector's registration of inferred items, in order to ensure that internal controls are reassuring. In addition to system audits, the auditor shall carry out sub-audits necessary. The audit, including the control of the subsidy base, 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. In the final review, it is considered that the annual report is drawn up in accordance with the rules laid down in the publication of the accounts for free basic schools and so on, that it does not contain any significant deficiencies and that they are not, any arrangements covered by the clearance of accounts shall be in accordance with the conditions for the grants, laws and other regulations, as well as by agreements, usually the practice and the school regulations.

Paragraph 3. The management audit examines whether the financial considerations have been taken into account in the management of the school. The review is based on the school's information in the annual report and based on the concepts of financial management, thrift, productivity and efficiency.

§ 5. The management of the school shall provide the auditor with the information which may be considered to be relevant to the assessment of the annual report and the auditor's assessment of management, including targets and results obtained. The school 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.

§ 6. If auditor attends to offences or bypassing the rules of essential importance in connection with the management of the funds, the auditor shall forthwith inform the Board of Directors of the Board of Directors, and ensure that : The Board shall inform the Ministry within three weeks of this notification. 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. If the auditor is audited, or in any other way of pointing out that the school's company may be suspended, the auditor shall immediately inform the Board of Directors of the Board of Directors in writing, and ensure that the management board is notified within 5 working days ; inform the Ministry of the risk that the school's company may be suspended. If the board hasn't briefs the Ministry, it's the accountant's duty to inform the Ministry immediately. The auditor's written comments shall be submitted together with the communication.

§ 7. 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.rigsrevisionen.dk/paategning.html).

Paragraph 2. Accountant is 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 completed by the Ministry of Education, which is located at the Home Affairs Home Page. Checklist must be incorporated into the audit protocol latet to the annual report and be included in the continuous pacing. The audit protocol latet must be signed by all members of the board.

Paragraph 3. In the audit protocol platform, information shall be provided on :

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

2) material uncertainty, malfunction or lack of school accounting, accounting or internal control,

3) the review of the management audit carried out. In particular, the auditor ' s study and assessment and conclusions concerning the financial management, economibility, productivity and efficiency, as well as for dispositions outside the school ' s purpose, and

4) special reports or declarations, the submission of special reports, advice and 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 comments on whether the grants have been used in accordance with the given terms and conditions, and

4) whether the audit has given rise to comments on whether the subsidy is made in accordance with the applicable rules.

§ 8. The rules in section 1-7 also apply to the Distribution secretariat for schools and private elementary schools, Deutscher Schul-und Sprachverein für Nordschleswig, and the Free and Vikards for Private, self-balanced colleges, students and hf-couriers for the grants they are awarded ; Receiving from the treasury.

Paragraph 2. The auditor must verify that the subsidized subsidies and so on shall be duly documented and that the payment is in accordance with the laws, regulations and statutes. The auditor shall be entitled to obtain information directly from the schools to obtain information on the amount of the subsidy and information that is relevant to the assessment of the eligibility of the paid subsidy. The auditor may require the information to be certified by the auditors of the schools.

§ 9. The announcement shall enter into force on 1. January 2009, and shall have an effect on the review of the annual reports from the schools and for the financial year 2008 and for the verification of the data submitted after the entry into force of the Community for the determination of the grant of a subsidy.

Paragraph 2. Publication no. 1233 of 4. However, in December 2006 on the review and subsidy controls at free primary schools and private schools for high school education and so on shall be repealed, but shall apply for the review of the annual accounts for 2007 and previous years and for the control of institutions information for the fixing of grants to and with the financial year 2008.

The Ministry of Education, the 8. December 2008 P.M.V.
Lars Mortensen
Governing Manager / Henning Kraiberg Knudsen

Appendix 1

Audit's tasks

1. Introduction

1.1. 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 accounted for both during the year and as in the case of the annual report.

1.2. Accountant must verify the school's business, dispositions, records, records, and accounting, including :

1. The provisions of the law on schools and private primary schools, etc., law on high school and so on, the law on course for the course for the preparation of the preparation of the preparation, etc., with associated notices, as well as the school regulations ;

2. The application of the applicable internal dissertation and approval rules shall be followed,

3. that there is the necessary personal separation between registering and release functions,

4. that revenue and expenditure items are duly documented in accordance with Annexes, contracts, etc., and registered in the right accounts, and

5. The provision of adequate control measures to ensure the quality of the school assets, as well as ensuring the correct registration of all revenue.

2. Salary and Employment Terms

2.1. The audit shall include the control of the conformity of the school acts in accordance with the laws, conventions, agreements, etc., which apply to the school staff.

2.2. In schools covered by the law of free-schools and private primary schools, etc., the auditor shall be subject to the examination of the school's commercial practices on wages and employment, as well as in the case of review of individual cases, to ensure that the salaries and conditions of employment for managers and teachers (including preschool managers (kindergarten) shall be followed by agreed or fixed by the Finance Minister, cf. the organizational agreement for managers, teachers and preschool managers at free elementary schools and the minutes of working time, etc. for teachers and preschool managers and for the leaders of free primary schools, including :

1. in the form of contracts of employment in accordance with the applicable rules and agreements on this subject,

2. The managers and teachers are correctly positioned in the Interval payroll system for managers and teacher payroll system according to the applicable rules and agreements,

3. The working hours of the leaders and teachers shall be planned and taken up correctly according to the applicable rules and agreements on this subject ;

4. to disbursement, if applicable ; Reindeer deduction is in accordance with applicable rules and agreements ;

5. The payment of pension contributions in accordance with the applicable rules and agreements, and

6. tax, contribution and so on are calculated and reported correctly.

2.3. In the case of institutions subject to the law of high school and so on and on the course for the course for adult preparation and study training for adult and so on, the auditor shall be subject to the examination of the school's commercial practices on the payroll and employment services ; as well as a review of individual cases, ensure that the principal and employment conditions of the principal and teachers follow the agreed or fixed provisions of the Finance Minister, including :

1. in the form of contracts of employment in accordance with the applicable rules and agreements on this subject,

2 that the principal and teachers are well placed and paid appropriately in accordance with applicable rules and agreements ;

3. (3) that the calculation of the hours forming part of the loop is in accordance with the applicable rules and agreements on this subject ;

4. to disbursement, if applicable ; Reindeer deduction is in accordance with applicable rules and agreements ;

5. The payment of pension contributions in accordance with the applicable rules and agreements, and

6. tax, contribution and so on are calculated and reported correctly.

3. Material fixed assets

3.1. Accountant verifies that the school's inventory and so on is in accordance with the installation structure that the school has drawn up in accordance with the rules laid down in the accounts for free basal schools and so on.

4. Real Estate

4.1. Accountant must detect,

1 that the school has not acquired buildings for the purpose of rentals, and

2. that the school records and valuesets buildings etc. in accordance with the rules in the publication of the accounts for free basic schools and so on.

5. Offer

5.1. The auditor verifies that the school's information for the calculation of grants is correct. Revisor certifies the information at the school reporting to the Ministry of Supplements. The auditor's attestation must show that the school's information is checked in accordance with the publication of the auditing and subsidy-checking, etc. on free basic schools and so on.

5.2. The auditor's tasks related to the certification of information to the free basic information for the use in the determination of grants is to check ;

1. that the school's information on lifts and age distribution is in accordance with the records referred to in the Member State of residence of the Member State of residence, cf. § 37, paragraph. 3, in the Law of Schools and Private Basic Schools, etc.,

2. Number of boarding students is correct. The auditing may, for example, be carried out by the detention of school student records, lifts and so on,

3. The number and age distribution of pupils who do not have a social security number is correct. The auditing may, for example, be carried out by the maintenance of the student directory, the lift accounts, etc. At the same time, it must be checked to ensure that the conditions in the notification of grants etc. to free-schools and private primary schools etc. (The grant notice) in order to include these students in the subsidy-statement is fulfilled ;

4. that the school's total student body count is in accordance with an student list signed by the school manager,

5 that the school's information for use in the calculation of subsidies for school-free time arrangements is correct and

The written consent of the parental consent is available to a student in kindergarten class two times.

7 that proof of the existence of children in language stimulation shall be available in accordance with the provisions of Article 1 (1) of the law. ONE, TWO. pkt., must be language stimulated.

5.3. The auditor's tasks related to the attestation of the private colleges, sorority classes and the information available to the hf-courses for the use in the determination of grants is to check ;

1. that the pupils of the Schema have listed students meet the conditions for grants,

2. Number of boarding students is correct. The auditing may, for example, be carried out at the contention of the school / courier's student directory, student payment accounts, etc.,

3. that the number of pupils who do not have a social security number is correct. The auditing may, for example, be carried out at the contention of the school / courier's student directory, student payment accounts, etc.

4. that the number of boarding students under 18 is correct ;

5. The distribution of students at the level of education is correct,

6. The apportionment of the apprentice/wage scale has been set up in accordance with the rules to be applied in respect of grants to private high school schools, student courses and courses for higher preparation, etc. and the reimbursement of grants for activated. participants, and

7 that the aggregate rate of the school / courier is in accordance with a student list signed by the principal of the school / courier.

6. Education environment

6.1. Accountant shall ensure that the school has prepared a teaching environment assessment and that it is reviewed, cf. Act on the teaching environment of pupils and students.

7. Social Clauses

7.1. Accountant to review that the school has an action plan that describes how the school will contribute to achieving the objective of the inclusive labour market and in the context of how the school will employ employees on special terms.

8. Overview and protocol of special educational activities

8.1 Accountant shall ensure that the school has drawn up an inventory of when each student is to be involved in the specialist training and training in Danish, which has been granted subsidies to the school and who will be teaching. In addition, the auditor shall ensure that the school has a record of the participation of students in such a teaching activity and that the record is signed by the school manager and the teacher who has taught.

9. Daily Offering and full-time school-free time system

9.1 Accountant shall ensure that the school draws out a separate budget and shall separate accounts for the passport system under the section 36 (a) and separate accounts of the scheme under the section 36 b of the law.