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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Read the untranslated law here: https://www.retsinformation.dk/Forms/R0710.aspx?id=122068

Overview (table of contents) Annex 1 The full text of the Ordinance on audit and reimbursement controls, etc. by free primary schools and private schools for secondary education, etc.

Under section 24 of the law on private schools and private primary schools, etc., see. lovbekendtgørelse nr. 962 of 26. September 2008, and section 24 of Act No. 574 of 9. June 2006 about private secondary schools, matriculation courses and courses for higher preparatory examination (hf-courses) shall be determined:

§ 1. The review includes:





1) school's annual report, referred to in article 6. Decree on the financial statements of free primary schools and private schools for secondary education, etc.,

2) control with the school's grant basis and

3) auditor's attestation of alerts, where the Ministry of education has called for separate auditor's statement.





(2). In the case of the auditor change to incoming auditor contact the outgoing auditor has a duty to disclose the reasons for termination of employment.

§ 2. 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 sections 3 to 7 and annex 1.

(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 of whether they have been taken into account in the management of the economic owed funds, and by 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 processes, including the internal control and other matters of significance for financial reporting.

§ 4. Who audits during the year as well as in connection with 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 reassuring. In addition to the statutory auditor performs audits as necessary substantive testing. The revision, including control of the grant amount, 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 final review to ensure that the annual report is drawn up in accordance with the rules laid down in the Ordinance on the financial statements of free primary schools, etc., that it does not contain significant errors and deficiencies, and that the transactions covered by the reporting, are in accordance with the conditions for the given grants, laws and other regulations as well as with agreements , the usual practice and the school's statutes.

(3). In the management audit examines whether there are taken into account by the school's administration economic guilty. The revision is carried out on the basis of the school's information in the annual report as well as on the basis of the concepts of financial management, economy, efficiency and effectiveness.

§ 5. The school management should give the auditor the information that must be considered of importance for the assessment of the school's annual report as well as for the auditor's assessment of the management, including the objectives and results achieved. The school should give the Auditor General 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.

§ 6. 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 school's Board of trustees thereof, as well as ensure that Board within 3 weeks gives notice to the Ministry. Otherwise, it is the auditor's duty to inform the Ministry. 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 school's activities must be set, is the responsibility of the auditor immediately in writing to give the school's Board of trustees thereof, as well as ensure that Board within 5 business days inform the Ministry about the risk that school activities must be set. If the Board has not informed the Ministry, is the auditor's duty to inform the Ministry immediately. Auditor's written comments are submitted together with the notice.

§ 7. 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). Accountant lead 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, located on the Ministry website. The checklist should be incorporated in the court hearing for the annual report and form part of the continuous pagination. Audit of the hearing must be signed by all members of the Board of Directors.

(3). In the audit of the hearing must be introduced, an indication of the





1) what audit work has been performed and the outcome thereof,

2) substantial uncertainty, errors or omissions relating to the school's bookkeeping, accounting or internal control,

3) explanation of the management audit carried out. In particular, be informed of the auditor's examination and assessment and conclusions regarding financial management, economy, efficiency and effectiveness, as well as on operations outside the school's purposes, as well as

4) special reports or statements, the submission of special reports, advice and assistance.





(4). In the court hearing of the annual report, it must be reported,





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 grants are used in accordance with the specified terms and conditions, as well as

4) whether the review has given rise to comments as to whether the reimbursement basis are calculated in accordance with the applicable rules.





§ 8. The rules in § § 1-7 also applies to the Secretariat for Distribution independent schools and private primary schools, Deutscher Schul-und Sprachverein für Nordschleswig, as well as Clearance and Relief Fund for private, non-profit colleges, student-and hf-coursesfor the grants they receive from the Treasury.

(2). Auditor to be random check that paid grants, etc. is properly documented, and that the payment is in accordance with the laws, regulations and bylaws. The auditor is entitled to directly from schools to obtain information on the amount of paid grants and information relevant to the assessment of the eligibility. Auditor may require that the information certified by the schools ' accountants.

§ 9. The notice shall enter into force on the 1. January 2009 and has effect for the revision of the schools ' annual reports, starting in fiscal year 2008 and for control of the schools ' information submitted after the entry into force to be used for the fixing of the subsidy.

(2). Executive Order No. 1233 of 4. December 2006 on the revision and reimbursement controls, etc. by free primary schools and private schools for upper secondary education, etc. should be repealed, but shall be applicable for the audit of the annual accounts 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 8. December 2008 P.M.V. Lars Mortensen Steering head/Henning Kraiberg K Annex 1

Auditor's tasks

1. introduction

1.1. As a basis for audits auditor shall prepare an audit plan, setting out the content and scope, as well as during the year in connection with the annual report.

1.2. the Auditor shall verify the school's business times, outlines, registration, and financial reporting, including:

1. the provisions of the law on private schools and private primary schools, etc., law on secondary school, etc., Act on course for higher preparatory exam, etc. and related notices as well as the school's by-laws are followed,

2. the applicable internal coverage-and type-approval rules are followed,

3. that there is adequate separation between the personal registration and release functions,

4. the revenue and expenditure items are duly evidenced by supporting documents, contracts, etc., and registered on the real accounts, and

5. to set up adequate control measures to ensure the school's assets as well as to ensure the proper registration of all revenue.

2. Salary and employment conditions

2.1. the audit includes verification that the school's operations is in accordance with the laws, conventions, agreements, etc., that apply to the school's staff.


2.2. in the case of schools covered by the law on private schools and private primary schools, etc. to Auditor review of the school's business times on pay and employment area as well as by the review of individual cases to ensure that the pay and conditions of employment for executives and teachers (including pre-primary leaders) follows the agreed or laid down by the Minister of finance, in accordance with article 3. Organization agreement for managers, teachers and pre-school leaders by free primary schools and protokollaterne on working hours, etc. for teachers and pre-school leaders as well as leaders by free elementary schools, including:

1. the existence of employment letters in accordance with the applicable rules and agreements to this effect,

2. to leaders and teachers are placed correctly in intervallønssystemet respectively for executives and lærerløn system in accordance with the applicable rules and agreements,

3. to leaders and teachers ' working time is scheduled and is calculated correctly in accordance with the applicable rules and agreements to this effect,

4. the payment of the evt. allowances for termination is in accordance with the applicable rules and agreements,

5. There shall be paid pension contributions in accordance with the applicable rules and agreements, and

6. to tax, contributions, etc. are computed and reported properly.

2.3. in the case of institutions covered by the Act on upper secondary school, etc. and act on course for higher preparatory exam preparatory study single subject teaching for and about adults, etc. to Auditor review of the school's business times on pay and employment area as well as by the review of individual cases to ensure that the pay and conditions of employment for the Rector and teachers follow the agreed or laid down by the Minister of finance, including:

1. the existence of employment letters in accordance with the applicable rules and agreements to this effect,

2. the principal and teachers are classified and remunerated properly in accordance with the applicable rules and agreements,

3. the inventory of the hours that were included in calculating pay, is in accordance with the applicable rules and agreements to this effect,

4. the payment of the evt. allowances for termination is in accordance with the applicable rules and agreements,

5. There shall be paid pension contributions in accordance with the applicable rules and agreements, and

6. to tax, contributions, etc. are computed and reported properly.

3. Tangible fixed assets

3.1. the Auditor verifies that the school furniture, etc. are in accordance with the fixed asset book, as the school has drawn up according to the rules laid down in the Ordinance on the financial statements of free primary schools, etc.

4. Real Estate

4.1. the Auditor shall ensure

1. the school has not acquired buildings for the purpose of hiring, and

2. the school record and value hire buildings etc. in accordance with the rules laid down in the Ordinance on the financial statements of free primary schools, etc.

5. Grants

5.1. the Auditor verifies that the school's information for use in the calculation of the subsidy is correct. Auditor certifies the information by the school's reporting to the Ministry for a grant. The auditor's attestation indicate that the school's information is verified in accordance with the Ordinance on audit and reimbursement controls, etc. by free elementary schools, etc.

5.2. Auditor's tasks in connection with the attestation of the free basic schools information needed for the determination of subsidies is to verify

1. to the school's information about number of pupils and age distribution is in accordance with the records kept by the municipalities of residence has certified, in accordance with article 3. section 37, paragraph 3, of the law on private schools and private primary schools, etc.,

2. the number of boarders is correct. Control can be achieved by matching the school's student records, student payment accounts, etc.,

3. the number and age distribution of pupils who do not have a social security number is correct. Control can be achieved by matching the school's student records, student payment accounts, etc. at the same time, it must be checked that the conditions laid down in the notice of allowance, etc. to private schools and private primary schools, etc. (the grant announcement) to include these students in the grant statement is met,

4. the school's total number of pupils is in accordance with a student list, signed by the school's head,

5. the school's information for the purpose of calculating the reimbursement for Afterschool is correct, and

6. to parents ' written consent available to a pupil goes twice in preschool.

7. There is evidence that children in language stimulation according to § 1 (1), (2). paragraph, language is stimulated.

5.3. Auditor's tasks in connection with the certification of the private gymnasiers, student courses and hf-courses information needed for the determination of subsidies is to verify

1. that you on the schemas listed students qualify for grants,

2. the number of boarders is correct. Control can be achieved by matching the school/course student records, student payment accounts, etc.,

3. the number of pupils who do not have a social security number is correct. Control can be achieved by matching the school/course student records, student payment accounts, etc.

4. the number of boarders under 18 years of age is correct,

5. to students ' distribution on uddannelsesart is correct,

6. the distribution of grade teachers/pay range is measured in accordance with the rules laid down to that effect in the notice of allowance to private secondary schools, matriculation courses and courses for higher preparatory exam, etc. and repayment of grants for enabled participants, and

7. the school/course total number of pupils is in accordance with a student list, signed by the school/course's Rector.

6. Educational environment

6.1. the Auditor shall ensure that the school has produced a undervisningsmiljø assessment, and that it be reviewed, see. the law on pupils ' and students ' learning environment.

7. Social clauses

7.1. the Auditor shall ensure that school has an action plan that describes how the school will contribute to the objective of the inclusive labour market is reached and, in this context, how the school will employ staff employed on special terms.

8. Summary and minutes of the special educational activities

8.1 the Auditor shall ensure that the school has compiled a list of when each student will participate in the special education and support lessons in Danish, as the school has been granted reimbursement for, and who should teach. In addition, the auditor shall ensure that minutes of the pupils ' participation in school leads such an educational activity, and that the Protocol is signed by the head teacher and the teacher who has taught.

9. Day care and full-time skolefritidsordning

9.1 Auditor shall ensure that school must provide a separate budget and maintain separate accounts for care scheme pursuant to section 36 (a) and a separate accounting for the scheme in accordance with paragraph 36 (b).