Key Benefits:
Chapter 1 Budget and accounting system for municipalities
Chapter 2 Annual budget and multi-annual budget estimates
Chapter 3 Accounting continuation period
Chapter 4 Revision and so on
Chapter 5 City State / Province
Chapter 6 Entry into force
Publication of the municipalities ' s budget and accounting, auditing, etc.
Purline of section 37 (2). 2, section 38 (3). 2, section 45 (4). Paragraph 1, section 46 and section 57 (3). 1 and 2, in the law of the local authorities, cf. Law Order no. 581 of 24. June 2009 shall be determined :
Chapter 1
Budget and accounting system for municipalities
§ 1. The Domestic and Social Affairs Minister, in Appendix 1 of this announcement concerning the 'Budget and accounting system for municipalities', lays down rules relating to the form of the municipalities ' annual budget, multi-annual budget headings and accounts, rules on the specification of the records of those records ; in writing.-The annual budget, which is to be taken by the local authorities at its final adoption, must take account of the appropriation and the rules on the preparation and broadcasting of information to the municipality board on the municipality's economic conditions.
Chapter 2
Annual budget and multi-annual budget estimates
§ 2. Proposals for the annual budget and multi-annual budget headings shall be prepared by the financial committee to the municipality board by the 15. September preceding the financial year in question.
Paragraph 2. Municipality of Municipal Management Board 2. examination of the draft annual budget and multi-annual budget headings shall be carried out at the latest by 15. -October.
§ 3. There must be balance between revenue and expenditure in the annual budget and the multi-annual budget estimates.
Paragraph 2. Draft amendments to the draft annual budget should indicate the appropriation of the proposal, as well as the amount of the appropriation to be amended. The balance of the annual budget shall be provided by the increase or reduction of the local income tax unless the local authorities adopt a balance in the other way.
Paragraph 3. The period for the multi-annual budgetary estimates shall be three years. Amendments to the multi-annual budget estimate shall have such a specification of specification that views in the budget and accounting system, which must be sent to the State or to be available for the budgetary procedure, shall immediately be required ; may be completed. Draft amendments to the multi-annual budget headings must indicate the amount to which the post will be changed. The balance of the multi-annual budget headings shall be provided by the increase or reduction of the local income tax unless the municipality board adopches the balance in the other way.
Chapter 3
Accounting continuation period
§ 4. The financial supplementary period shall run from the year of the financial year to the end of February of the following financial year. The local authorities may, in the municipal register and accounting regulations, provide for a shorter period of supplementary supplementary period, which may not, however, be set at the time of the 15. January.
Paragraph 2. The financial supplementary period shall cover December of December of the year before the financial year. The local authorities may, in the municipal register and accounting regulations, fix a shorter continuation period.
Chapter 4
Revision and so on
§ 5. The municipality Management Board shall assume an expert review, cf. § 42, paragraph. One, in the law of the municipal council.
Paragraph 2. The local authority shall allow the review to carry out the audit to carry out the investigations necessary, and shall ensure that the audit is given the information and the assistance required for the conduct of the audit.
Paragraph 3. The local authorities shall lay down the detailed rules for the revision of an audit Regulation.
§ 6. The review shall deliver an annual report on the review of the annual accounts. The review shall also provide a report during the year when it is prescribed or the audit considers it appropriate (partial reports), cf. § 42, paragraph. Four, in the law of the council's stylize.
Paragraph 2. The chairman of the Municipality Management Board shall ensure that the annual report and the partial reports be issued to the members of the municipal management board within seven days of receipt, cf. § 42 b, in the law of municipal council.
§ 7. In part reports, the audit carried out, as well as for matters which have given rise to any comments, or in relation to matters such as the review have been given rise to the cause of the review. The review shall make a comment if it considers that the accounts are not correct or that the arrangements covered by the clearance of accounts are not in accordance with the appropriations declared, the other decisions of the municipality of the Administrative Board, other requirements as well as agreements and usual practice, cf. § 42, paragraph. TWO, TWO. pkton, in the law of the local authorities ' styliance. The audit shall also make a comment if it considers that the decisions and decisions of the municipal management and committees and the other administration of the municipality's affairs are not handled in an appropriate manner, in accordance with the procedure laid down in a financial and appropriate manner. § 42, paragraph. TWO, THREE. pkton, in the law of the local authorities ' styliance. Revision of the audits after 2. Act. and 3. Act. must be shown separately from the report.
Paragraph 2. The report shall be submitted to the Committee on Economic and Social Affairs and in the case of observations not directly concerned with regard to the administration of the Economic Committee, together with the relevant local authority authorities, before meeting the municipality board in a meeting ; a decision on the comments of the audit and on any other questions relating to the accounts in question.
Paragraph 3. The report and the municipal board decision shall be submitted to the supervisory authority no later than three months after receipt of the report, but, at the same time, at the latest with the decision concerning the audit report on the annual accounts, cf. § 8. At the same time, the revision is sent
§ 8. The financial statements shall be made by the Economic Committee or the Magistrate to the local authorities, so that the annual accounts may be submitted to the audit before 1. June the following year.
Paragraph 2. Following the conclusion of the audit of the annual accounts, this review shall be endorsed by the audit to ensure that the audit has been carried out in accordance with the provisions of the audit Regulation.
Paragraph 3. The review will deliver by the 15th. This August report on the review of the annual accounts of the local authorities.
Paragraph 4. The approach in section 7 (4). Paragraph 1 and 2 shall also apply to the examination of the annual accounts of the audit and municipal management board. The annual accounts shall also be approved by the municipality Board.
Paragraph 5. The annual accounts of the municipality shall be sent before the end of September, together with the audit report and the decisions taken by the Council of Communicipal Administrative Board. At the same time, decisions are sent to the audit.
Chapter 5
City State / Province
§ 9. The financial statements shall be paid in the Copenhagen Municipality of the Economic Committee for the Civil Affairs Committee, so that the annual accounts may be submitted to the review by 1. June the following year.
Paragraph 2. The review will deliver by the 15th. September ' s report on the review of the annual accounts of the civil representation.
Paragraph 3. The City of Copenhagen's annual accounts shall be sent before 31. December to the supervisory authority, together with the audit report by the Committee on Economic and Affairs, and the decisions taken by the Civil Affairs Committee. At the same time, decisions are sent to the audit.
§ 10. ~ Clause 1-7 and 8 (4)) 2 and 4 shall apply mutatis mueses to the Municipality of Copenhagen.
Chapter 6
Entry into force
§ 11. The announcement will enter into force on the 26th. September, 2009. At the same time, notice No 747 of 10. July 2009 on the municipalities ' budget and accounting, auditing, etc.
Paragraph 2. The announcement shall apply to the auditing of the Copenhagen Municipalities ' accounts for 2009 and in the future. It's until 1. In January 2009, in respect of section 10 of the notice, 989 of 30. September 2008 on the local authorities ' budget and accounting, auditing and so on are applicable to the review of the Copenhagen Municipalities accounts for 2008.
Appendix 1
Budget and accounting system for municipalities
1 INTRODUCTION
Content Page
1.0 Budget and accounting system status as rule set 1.0-1
1.1 Budget and structure of the accounting system 1.1 to 1
1 INTRODUCTION
1.0 Budget and accounting system status as rule set
The municipal budget and accounting system shall be dissolved from 1. January 2007, the existing Budget and accounting system for municipalities and county municipal authorities.
The municipal budget and accounting system shall, to a large extent, build on the principles of the previous budget and accounting system, which are carried out with effect from the 1997 financial year. The municipal budget and accounting system includes a set of rules relating to the form of the municipalities ' annual budget, multi-annual budget headings and accounts, etc. The rules are laid down by the Home Secretary of the Home Affairs Council of sections 46 and 57 of the municipal management board.
The announcement by the Inches and Social Affairs on the municipalities ' s budget and accounting, auditing and so on are set at a number of, in particular, procedural provisions concerning the local authorities ' budget and accounting, auditing, etc. In Annex 1 to the notice ; the provisions concerning the municipalities ' budget and accounting of the 'Budget and accounting system for municipalities' are laid down, cf. Section 1 of the notice.
The Budget and Financial Committee, consisting of representatives of the State and the local authorities, gives a recommendation to the Domestic and Social Affairs Ministers for the adjustments in the budget and accounting system, which the Committee considers necessary or desirable.
Amendments or additions to the budget and accounting system are shown in Statument and shall be communicated to the municipalities separately.
The budget and accounting system shall be available in electronic law, www.retsinfo.dk or via the Internet on the Home and Social Ministry's website on
www.ism.dk
under "Budget and accounting system."
1.1 Budget and structure of the accounting system
The budgetary and accounting system comprises two main components. Firstly, a certified accounting plan with associated management rules and, on the other hand, a set of form and procedural requirements concerning the budgeting, appropriation, clearance of accounts, etc.
Part I includes a summary of the structure of the outline and the general rules for the conversion (Chapter 2), the Authorized Accounts (Chapter 3) and the special rules for the conversion for each account (Chapter 4).
Both the chart of accounts as the conversion rules are binding on the municipalities.
Section II comprises the form and procedure requirements, including the form and procedural requirements of the budget (Chapter 5), the rules for the accounting of accounts, accounting rules and audits (Chapter 7), rules concerning the calculation and measurement of material and ; intangible assets in the facility and balance sheet (Chapter 8) and the relevant legislation and guidance. (Chapter 9).
In Part II, both binding rules and descriptions of more indicative and deepling characters appear. The binding rules, where possible and appropriate, are marked with a framework of the text.
The impromping of the system has taken place in the interest of the part of the people working on the budget and accounting system in the daily, most frequently, in need of a lookup in. For those in front of people who are in the presence of the municipal appropriation and budget and accounting system, a review of Part II before Part I, however, will be more natural.
Each chapter shall begin with a table of contents.
2 CONSTRUCTION STRUCTURE AND GENERAL RULES FOR THE CONTOPLANES
Content Page
2.0 Overview of Chart of 2.0 2.0-1
2.1 Main accounts, main functions and functions 2.1-1
2.2 Dranst 2.2-1
2.3 Eownership and cost point 2.3-1
2.4 Grouping 2.4-1
2.5 Artsindsplit 2.5-1
Mainart 0 Calculated Cost 2.5-3
Mainart 1 Payouts 2.5-5
Mainart 2 Item purchase 2.5-6
Mainart 4 Services and so on 2.5-8
Master 5 Assignments and transfers 2.5-10
Mainart 6 Finance Expenses 2.5-11
Maintain 7 Revenue 2.5-14
Mainart 8 Finance revenue 2.5-15
Mainart 9 Internal expenditure and revenue 2.5 to 15
2.6 Tax 2.6-1
2.6.1 Registered Tax 2.6-1
2.6.2 Retail Tax 2.6-3
2 CONSTRUCTION STRUCTURE AND GENERAL RULES FOR THE CONTOPLANES
2.0 Overview of the Chart of accounts
The main structure of the municipal account plan has been outlined in the view on the next page.
The account plan has been built up from a account system where the total account number consists of 16 digits and two headings (texts). These headings are therefore constituent parts of the authorized account plan.
1. digit main account
The account number of the first digit of the account shall be divided into 10 main accounts for the local authority. This relates to main account 0-6, the actual operating and construction business, while main account 7-9 deals with the financial records. The main accounts are always authorized.
2. 3 Ciffer-Headline Master Action
The main functions consist of a specified range of functions related to local authority activities that fall within the same parent operation, for example. "DAYCARE, DAY INSTITUTIONS, AND CLUBS FOR KIDS AND KIDS." The main functions are always authorized.
4. 5. digit function
These features include a specification of the various local authority activities in the same purpose. The services shall be specified by local authorities, for example "DABLEl, DAGINSTITUTIONS, AND CLUBBER FOR BEFN AND UNGE" in day care, nurseries, kindergartens, etc. Functions are always approved.
6. Ciffer-Dust
The term "dranst" is an artificially created expression of the first two letters of each of the words operating, facilities and status. In the order of the declaration of the entry, a specification of the posters on the individual functions by type, i.e. in accordance with the case of an operations post, plant item or similar operations. The chart of Accounts contains a total of 9 drop-down values and the order of the drbin value is always authorized.
7. Ciffer Ownership
SEVEN. the ciffer shall be divided into the local authority ' s activities after the ownership of the institutions, schemes or the like in which the activities are related.
Cars are being served in the contopes of four forms of ownership
Own
Self / private
Other public authorities
Private suppliers of non-VAT-covered services
The registration of the owner relationship is authorized for the functions of the chart of accounts where non-proprietives are listed. In such cases, the ownership must be indicated in the order shown above.
8, 9., 10. And 11. digit cost point
With the account of the account number 8., 9., 10. And 11. digit may be fragmented at cost points ; that is to say, on the individual institutions, departments, etc. Specification at cost point of the 8. -ELEVEN. digit is authorized on the 3.22.01 Public Schools, 3.22.05 School Refreshing arrangements, 3.22.08 Local special schools, 5.25.12 Vulbns, 5.25.13 Stock-holder, 5.25.14 Integrated institutions and 5.25.15 Fritimeshjem.
Twelve., 13 and 14. digit grouping
The groups of the 12 of the account number 12. ciffer shall be used for the further breakdown of functions in individual activities or areas.
The grouping figures are approved in the cases where the central authorities want to be able to extract specific information from the local authorities and / or accounts. This is always the case for a state refund and for installations (in the accounts), as well as to a certain extent to the operations accounts.
The grouping structure is with effect from 1. January 2007 expanded from 2 to 3 digits.
15th and 16. cipher-nature and species
By way of the 15th of the account number 15. the digit shall be specified by the local authority's resource consumption on main species, i.e. the salaries, goods purchases, services, etc., the main species 1-9 are always authorized. The use of general 0 Calculated costs shall be compulsory in all areas of the local authority accounts from and from accounting to 2005.
Sixteen. digit has been made to further the specification of the individual main species on species. For example, the main nature of the product purchases is divided into five species : food, fuel and greenhouse gases, purchase of land and buildings, acquisitions and other goods purchases. The nature specification is always approved in the accounts and in some cases as well in the budget. Thus, in the budget, a specification is authorized on the species 4.0, 4.5, 4.6, 4.7, 4.9, 5.1, 5.2, 5.9, 7.1, 7.2, 7.6, 7.7, 7.8, 7.8, 7.9, and 8.6.
2.1 Main Accounts, Main functions and functions
Location of the chart of accounts
Main accounts, main functions and functions are always authorized. This means that, by reporting of budgets and accounts for the Ministry of Domestic and Health or Statistics Denmark, no other texts may be used for existing functions other than those used. New main accounts, main functions or functions must not be created either.
The main account shall be determined in the 1 of the account number 1. digit :
0 Urban development, housing and environmental measures
1 Supply establishments and so on
2 Transport and infrastructure
3 Education and culture
4 Health services
5 Social Tasks and Employment, etc.
6 Joint costs and administration and so on
7 Rents, subsidies, compensatory and taxes,
8 Balance slides
9 Balance
There are, therefore, ten main accounts. The main account is 0-6 split up the municipal operations and equipment in a total of seven main areas. Main account 7 and 8 include the financial records and the balance sheet of the balance sheet, and main account 9 is the balance sheet.
There are authorized digits for the main functions.
The main features include a specified range of functions determined by account number 2 of the account number. and 3. digit.
In the main account, 7, 8 and 9 is used as far as possible to use a parallel main function and function division. Functions :
7.22:05. Deposits to financial institutes, etc.
8.22.05 Deposits to financial institutions, etc.
9.22 05 Deposits in monetary institutes, etc.
shall be used as a result of the interest-rate of the interest of deposits in financial institutions, etc. (7.22.05), deposits in the deposits of financial institutions, etc. (8.10.05) and the stock of deposits in monetary institutes, etc. (9.10.05).
Objective-specific division
Through the top-of-the-line division into main accounts, principal functions and functions, a gradual specification of the municipal expenditure and revenue will be phased out in accordance with their intended purpose.
The main account determines the overall purpose, for example, main account 3 : Education and culture.
The main functions shall then be split between individual purposes or areas of activity, for main account three :
22ND ELEMENTARY SCHOOL
30. TECHNICAL TRAINING
32. PUBLIC LIBRARIES
35. CULTURAL BUSINESS
38, PUBLIC INFORMATION AND LEISURE ACTIVITIES AND SO ON.
Finally, the functions of the services are further fragmentation on the purpose of specific activities. For example, the main function FOLKESKOLEN is divided into the following functions :
3.22.01 Public schools
3.22.02 Intersection costs for multiple public schools
3.22.03 Sick and home schooling
3.22.04 Pesdagogical Psychological Consultancy, etc.
3.22.05 School recreational arrangements
3.22.06 Beinged students in primary school
3.22.07 Special training in regional offers
3.22.08 Local special schools, centerclasses and special classes
3.22.10 Contributions to governmental and private schools
3.22.11 Special pedagogical aid for children and adults
3.22.12 Autumn Schools and youth school schools
3.22.14 Youth Education Guide
3.22.16 Language stimulation for bilingual children in pre-school age
Registration of the main functions and functions
The registration in the budget and accounting system shall as far as possible be bero on finding, with the less the rules for calculation in Chapter 4, the calculation of expenditure or revenues in accordance with the provisions of Chapter 4 (see which it is based on the rules applicable to the Regulation). the details referred to in Chapter 7 (7.0) are more detailed.
Charges and revenues which are not specifically allocated to each of the main functions or functions must, to the extent that the system has been established authorized principal functions for > > COMMON FUNCTIONS < < or functions for > > common purpose < <, shall be registered on ; These.
2.2 Dranst
Location of the chart of accounts
The term "dranst" is an artificial concept of the first two letters of each of the words operating, facilities and status. The Dransten, which is always authorized, shall be recorded in the 6th account number of the account number. digit with the following values :
Peris on the following
main contity/functions :
|
In the authorized contopion of Chapter 3, the theorist shall be indicated in the cases where there are authorized grouping digits for the operation in question.
However, it does not apply to drunkst 3 (plants) since there are general groupings here which, with a few exceptions, are applicable to all operations, cf. section 2.4.
Adjust of the last straw
The order of the drance shall be divided into municipal expenditure and income etc. by type. Dranst 1-3 lines such as the actual operating and civil service, while the 4-7 4 is related to the financial records and the eight-nine balance sheet.
With regard to the application of the drones and the distinction between these at registration, the following general rules shall apply.
1 (operations) and 2 (State refunds)
Dranst 1 (operations) will be used for operating expenses and operating revenue. The income from the State which is recorded on the last 2 (State refund) will, in all cases, be shown by authorized groupings in the chart of the accounts. It is primarily a question of revenues from the real reimbursement schemes. In addition, in some cases in the context of the accounts, there are authorised groupings under theorized 2 to register certain grants from the State and from the European Union. Other grants from the State (with the exception of general supplements, etc., cf. below) as well as payments from the State which correspond to a benefit, are recorded under the last 1 st drop. All intermedical payments shall be recorded under the last 1, whether or not there is a moor.
1 (operations) and 3 (plants)
Plat charges shall be fully registered in the financial year in which they are held. Using the principal type 0 Calculated Costs, etc., and the related species and the guidelines for measurement and the calculation of material assets-cf. Chapter 8-is the possibility, through depreciation, to incorporate these cost items into the existing system. However, these are opposed to a modal type 0.9, so that the current system is not affected here,
off. The use of the principal 0 is mandatory for all areas of the municipal account plan from and with account of 2005. The distinction between operating costs and fixed costs shall be carried out in the contoplanes by applying the drou-values 1 respectively 3 respectively.
The distinction between operating and installation costs is not only relevant to the registration itself of the municipality's budget and accounts. There is also a difference between the appropriation procedures which must be preceding the expenditure of expenditure. In the case of operational expenditure, the appropriation is linked to the adoption of the budget. In the case of the installation, the authorization shall be granted by the adoption of an appropriation appropriation for the individual plant project. In other words, the organisation of the economic management procedures relating to appropriation management and control-shall be subject to the operation of a driver or plant expenditure.
It is not possible-and I do not think it is appropriate-to give an exhaustive description of the conditions that have to be taken into consideration in relation to the distinction between operational expenditure and the cost of construction. This will, to a large extent, be due to the specific situation. Therefore, there may be examples of activities or acquisitions that, in some situations, it will be the most nutritable to refer to the operating side-to others on the site.
As a number of more general conditions, which must be taken into account in the consideration of the distinction between operational expenditure and the cost of the plant must be identified as follows :
An assessment of the size and character of the expenditure (type) in relation to the usual expenditure of the institution or activity of the institution concerned,
An assessment of whether, as a result of the expenditure, a substantial change is made to the usual level of expenditure of the institution or activity of the institution concerned ;
Governance considerations, cf. the above mentioned ;
Enlarge construction should always be carried out to the plant side
Costs to restructure, renovation and so on for leased premises should be used as a general rule for the operating side. However, situations may occur where the length of the tenor and the size of the expenditure may cause an execution to the site.
In cases where the distinction between operating and installation costs is a reason for doubt, it may be a reference to the rules for the State which are laid down in the Financial-Administrative Instructions of the Ministry of Finance. In particular, the following situations are mentioned :
Indicative of the maintenance and reconstruction of a maintenance worker for maintenance and construction work, on the one hand, are essential changes in existing buildings or installations, on the other hand, or the use of the building, etc. changes significantly. If this is the case, the expenditure shall be taken in the installation.
Equipment costs, equipment, etc. should be used as a general rule for the operation. However, acquisitions resulting from an important shift in the level of operation of the institution should be carried out under installations. The weight shall not be added to whether the specific purchase is ordinary or exceptional. Arts of equipment and equipment in the context of municipal projects shall be held in all cases as part of the building cost.
The costs of the needs analysis and programme installations for a construction or construction work may be carried out to operate. Where special building teams have been established, this also applies to the development of the construction programme. Incidentally, projectation charges are being carried out under construction.
Furthermore, in Chapter 7, section 7.0, the principle of continuity is referred to in Chapter 7, which will not make any frequent changes to the accounting rules and procedures which may contribute to making an assessment of the local authorities ' accounts.
In the main account 1 Supply business, etc. as well as in the other areas where the material assets of the municipality assets are registered in a facility and provides the basis for calculated expenses such as depreciation, are the rules set for the registration of assets in the installation of the installation, described in Chapter 8, section 1.2.
2 (State Reimbursement) and 7 (financing)
The general grants from the state and grants and responses to the inter-municipal compensatory schemes of the 7.62.80-7.65.87 functions are recorded under the order of 7 (financing). Under the last 2 (State refund), it is registered only income from the reimbursement schemes, as well as certain grants from the State and from the European Union, where this is authorized at the level of the account in the context of the accounts. Other grants and payments from the State shall be recorded under the order of 1 (operations).
4 (interest)
Dranst 4 (interest) performs alone at 7.22.05-7.58.78 operations, with interest payments relating to the intermediaries of the utility company with the municipality to be recorded using the order of 1 (operations).
5 (Balance presets)
Dranst 5 (Balance offset) occurs only at 8.22.01-8.52.62 and 8.58.80-8.75.95 for shipments of assets and liabilities.
6 (mortgage on loan and leasing obligations)
Deduction on long-term debt (debit page of the 8.55.63-8.55.78 functions) are recorded through the use of the drop of 6 (deduction on loans and leases). Analog to this end, the reduction of leasing obligations (debit page of function 8.55.79) is recorded in the order of 6.
7 (financing)
Dranst 7 (financing) is used when registering the borrotake (credit page of the 8.55.63-8.55.79), general subsidies from the state and grants and responses to the inter-municipal compensatory schemes (features 7.62.80-7.65.87), and taxes (features 7.68.90-7.68.96).
8 (Assets) and 9 (Liabilities)
Dranst 8 (assets) and a Dranst 9 (liabilities) are used solely for the registration of the asset portion and the passivity part of the main account.
2.3 ownership and cost point
Ownerconditions
The ownership is authorized at 7. digit in the chart of accounts. The distinction between four forms of ownership
Own
Self / private
Other public authorities
Private suppliers of non-VAT-covered services
Ownerconditions have not been included in the authorized contopion of Chapter 3.
Whether or not the individual forms of ownership should be noted :
The ownership Egne covers arrangements or institutions where the operation and the accounting function are the responsibility of the relevant municipality. The term Egne also includes schemes and institutions which have more municipalities such as a service area (e.g. a joint local authority system). However, the registration shall not take place under this ownership, in accordance with this ownership, without prejudice to the accounts of the municipality for a given institution with the agreement of the Agreement. below.
The self-employed / private relationship shall be used by arrangements or institutions operated by self-employed or private aegis, which shall be operated by the municipality and works countenants from the municipality. As a general rule, there will be a collective agreement between the municipality and the institutions concerned.
Selling and private institutions shall be included in the municipal budgets and accounts in accordance with the same rules for municipal institutions, provided that the operating agreement has been concluded between a municipality and the institution concerned.
There is no firm provisions on this. the content of the holding Agreement. In general, an operating agreement will result in the local authorities ' administration to have a significant influence on the institution's operation, so that the self-propelling / private institution is siding with a municipality institution.
As a condition to describe an operating agreement, the following may be pointed at :
-WHAT? The city council approves the institution's statutes.
-WHAT? The city council has an influence on the institution's operation. For example, in terms of the number of institutes and who these are available for the daily opening hours, the number of posts and their nature, employment and dismissal of the institution's leader.
-WHAT? The local authority shall conduct the institution ' s operational expenditure on the basis of the budget.
-WHAT? Budget, accounting and accounting procedures : the draft budget shall be prepared by the Communeon Management Board with the assistance of the institution. The institution is obliged to comply with the budget, if necessary apply supplementary appropriations and carry out ongoing budgetary control. The Parties shall agree on who calculates and pays wages and shall be responsible for accountancy and accounting. The city council approves the accountant.
The institution ' s budget and accounts shall be registered with the municipality which has the agreement. The accounting shall be done on the respective functions of the respective main accounts, with the exception of interest and payment, which shall be recorded on main account (7) and (8).
The same applies to the plant items for self-governing and private institutions (excluding private manage-owned institutions), which have been concluded before the start of the works workers. In cases where there is not a main agreement municipality, it must be agreed which municipality to budget and accounting for the institution.
For private managers owned institutions, sole operating costs and operating income are included in the municipality's budget and accounts, as the institution's expenditure on interest and payment is considered to be rent-a-rent.
The ownership of other public authorities shall be used for operating grants and tariffs for schemes and institutions in a public context, but outside the municipality. This include, for example, charges for residence in institutions falling within other municipalities, regions, the state and so on, the payment for use of joint local authority institutions which are not operated by the relevant municipality and so on.
The ownership of private suppliers of non-VAT-bought services is used in the purchase of private suppliers of non-VAT-bought services, which are an alternative to municipal and regional offers and institutions. Ownerboard code 4 is used exclusively for services that are included in the positive list in the publication of the VAT refund arrangements for municipalities and regions. This applies, for example, to the purchase of services in social places without the operating agreement or self-governing special schools without the operational agreement.
It is noted that in those of the municipalities the financial systems used are associated numbers of the headlines relating to ownership.
Cost Site
Concrete number 8., 9., 10. And 11. digit is used for splitting the municipality ' s cost locations.
The use of cost is also authorized in the accounts of the function 3.22.01 Elemental schools, 3.22.05 School recreational arrangements, 3.22.08 Local special schools, 5.25.12 Vulèches, 5.25.13 Stock-holder, 5.25.14 Integrated day institutions and 5.25.15 Fritimeshjem. The starting point here is that expenditure and revenue for what may be regarded as the institution's core benefit is covered by the authorized registration at the cost of the cost. The core performance is defined as the basic service that is associated with a functional area, such as care in a children's institution. Expenditure and revenues necessary to ensure the general production of the nuclear service-e.g. expenditure for administration of the institution, equipment, fixtures, water, heating, current upkeep and cleaning-are also covered by it Authorized registration at cost point.
Costs of rooms in themselves, that is to say. rent and cost of maintenance must also be recorded at the cost of the cost.
On the other hand, a number of costs must not be distributed at cost point, but to the site number for common purposes. The detailed accounting rules for the cost of registration at the cost of each of the functions are referred to in Section 4.3 and Section 4.5.
In the other parts of the Clan, it is voluntary to use cost.
In cases where there is no split in cost places, the site number is used for the site number.
2.4 Grouping
The groups of 12-14 digit of the account number of 12-14 digit shall be used to further separate the costs and revenue within each operation.
In a number of cases, the chart of Accounts contains authorized groupings. In particular, it is cases where the central authorities want to be able to extract specific information from the municipal budgets and accounts.
Where unauthorised groupings, or where the authorized groupings do not include all the expenditure / revenue recorded on that function, the municipalities themselves may make a desired breakdown of functions by the local authorities ; the help of individual defined grouping numbers.
Below is set out for the general rules for the groupings. The review has been drawn up in the dranstorden. Rules for the conversion of groupings referring specifically to individual functions are given in Chapter 4.
Operation
On the operations accounts, the grouping numbers are 001-020 and 090-098, as well as 100-399 reserved for authorized groupings. These numbers must not, therefore, be used by the municipalities for individually determined groupings.
The authorized groupings under the 1 (operation) are always shown by the Authorized User's account on the functions where they occur.
State Reimbursement
The groupings under the Drone 2 (State refund) are always authorized and are listed in the authorized contoplan.
Facilities
General groupings
With the exception of the functions listed under the Special Groupings section below, the following general groupings are authorized for all fixed accounts :
001 Plin-stilts
010 Purchase / Sale of Land
015 Purchase / Sale of Buildings
For individual groupings, the following short description can be assigned :
001 Plin-stilts
In the expenditure column for this grouping, the installation shall be recorded for self-governing / private institutions or other public authorities. The revenue column shall be awarded grants from other public authorities as well as from private to that plant.
010 Purchase / Sale of Land
Under this grouping, expenditure and revenue shall be recorded in the area of purchases and sales of land and land. Where the municipality already owns the land or land used for the construction worker, the value of the properties concerned shall not be registered as the plant expenditure under each plant worker. In the case of construction and utilities, where the value of conundant municipal areas is included in tariff fixing, the laying accounts shall be set up on main account 9 of the value of the base.
015 Purchase / Sale of Buildings
The grouping is used in similar way as grouping 010. Decisions to be made for registration of grouping 010 or 015, whether or not soil or buildings may be economically weightending.
The non-approved grouping numbers may be used freely by each municipality.
Specific groupings
In the following areas, special groupings have been approved in the accounts :
Entire Main function JORDFORSYNING
Function 0.25.11 Beboelse (during the main feature FASTE EJENDOMME)
Function 0.25.15 Urban Renewal (during the main function FASTE EJENDOMME)
Functional 0.25.18 Housing-housing (during main feature FASTE EJENDOMME)
Action 1.35.40 common purpose (during the SPILDEVANDSANDSANDSL function)
Main account 2 Transport and infrastructure, function 2.22.07 Parking, function 2.28.22 Road installations and 2.28.23 Standard Devices for road-harveals.
Interrogations and financial charges
Only in a few cases are authorized groupings under 4 (interest) and 5 (financial charges). The authorized groupings are listed in the chart in Chapter 3.
Deduction on loan
There are not authorized groupings under last 6 (deduction on loan).
Funding
The groupings under last 7 (financing) are always authorized to be approved at 7.62.80-7.68.96 operations, cf. the authorized contoplan.
Assets and Passives
Only in a few cases are authorized groupings under last 8 (assets). Under the pineer 9 (pacssives), there are no authorized groupings.
2.5 ArtsInsplit
Authorized Artsindal
The two last digits of the account number shall contain a breakdown of the municipal expenditure and income, etc., as well as the main type-15. the digit and type-16 digit.
A total of 9 main species which are once again divided into a number of authorized species are authorized in the accounts.
The authorized species subdivision is as follows :
|
|
Objec-use and use
The distribution of municipal expenditure and income, etc., shall be carried out with the division of local authorities, and so on, after their type of payment, goods purchases, services etc. -and thus, after the nature of the resource consumption that they entail.
One of the main reasons for the division of the family is that the central authorities need to be able to do the resource consumption that the local authorities ' activities give rise to. Firstly, in particular, for the calculation of national accounts-and on the other in the various sectors.
The Artspartition also forms the basis for the statement by the central authorities of the price-and wage rate in the local authority sector for the regulation of the general subsidies and so on.
The Artspartition serves at the same time the various purposes of the individual municipality's budget and accounts.
In addition to making assessments of the evolution of the individual municipality's use of resources, the allocation of resources shall be applied inter alia by the preparation of the estimation of the price and pay trends in the budget.
Furthermore, the classification of VAT-coated and non-VAT expenditure, which is necessary for the management of the VAT compensation scheme, is also carried out via the Artspartite division. It is done by the fact that the Artspartition contains a clear separation between species relating to the expenditure of tax-type 2.2, 2.3, 2.7, 2.9, type 4.5 and 4.9-and the other species. The special circumstances surrounding the registration in relation to VAT have been mentioned in section 2.6.
Finally, the authorized species are used under the general type 0 Calculated costs for the registration of indirect costs in the form of calculated costs, such as interest and depreciation. Registration of the main type of registration shall be made in order to be able to cost the costs of the budget itself and the accounting system. A counter-account account (type 0.9) ensures that only items with financial impact can influence the appropriation management of the overall economy. Thus, postings are neutralized under the general nature of the total operating budget, respectively.
Rules for the consorting on the species
The budget shall, at least, be a specification of expenditure and revenues and so on on the authorized main species.
In addition, in the budget there is a specification of type 4.0, 4.5, 4.6, 4.7, 4.8, 4.9, type 5.1, 5.2, 5.9, type 7.1, 7.2, 7.6, 7.7, 7.8, 7.8, 7.9, and 8.6.
In the interests of the budgeting on the VAT system (and the use of these systems for this purpose), it would also be useful for the municipality to make a budgeting of the VAT-carrying species of expenditure, that is to say. Type 2.2, 2.3, 2.7, 2.9, and type 4.5 and 4.9. However, there is no requirement that the budget should be specified in the budget.
In the accounts, expenses and revenues, etc. shall be specified on the authorized species.
To the extent that the local authorities ' expenditure and revenue annexes are included in a specification containing more than one species, the main rule shall be recorded on each of these. However, a derogation from here is, however, the costs of installations, repair and maintenance that are not performed by the local authority's own staff, including purchases and acquisitions in connection with this. These costs shall be recorded together, under the nature of 4.5 Entrepreneur and Craft-Handers.
It is noted that the cost registration through the species below the general rule 0 Calculated costs is mandatory in all local authority areas from 2005 financial records.
The unused numbers in the species division may be used freely by the municipalities, provided that a further specification is desired. In that case, however, in the reports to the central authorities, in accordance with the report, Chapter 7, a summary of the authorized species.
The use of the principal 9 for the registration of internal transfers of expenditure and revenue is voluntary for the individual municipality, cf. nearer below. However, if the municipality is to be used as a general rule of 9, however, this must be done using the species of authorized species. The species under the general nature of 9 shall not be used for any purpose other than those specified.
Below are detailed rules for the conversion of the individual main species and species.
MAIN 0 CALCULATED COST
Mainart 0 is used for registering calculated costs and revenue, such as depreciation. Registration of the main type of registration shall be carried out in order to be able to cost the accounting system itself as well as the material assets, etc. in the balance sheet. Mainart 0 is not used in the budget.
Multiple species, such as type 0.1 Depreciation and type 0.2 Storage charges, refer to the costs or costs that are calculated in the material assets facility and then transferred to the main type 0. In addition, the description of the material assets of Chapter 8 and of Chapter 9 of Costs is also well-used.
The registration of the calculated costs shall be carried out under species 0.1-0.6, while calculated revenues are recorded under type 0.8. Posts under type 0.1-0.6 and 0.8 are resided at type 0.9 Constance Account. Mainly 0 is not included in the expenditure accounts or the budget and therefore does not have an influence on the financial management of the overall economy. Include main account 0 in the accounts is a cost accounting of the main account 0-7. Exempt the main character 0 is obtained from the expenditure accounts.
Calculated costs, etc. are divided into the species divided into 10 species :
0.0 Status Conversions
0.1 Depreciation
0.2 Inventory Garments
0.3 Pension provision relating to officials
0.4 Forrentning
0.5 Other calculated and transferred costs / costs-voluntary
0.6 Other calculated and transferred costs / costs-mandatory
0.7 Feriemoney
0.8 Calculated and transferred revenue
0.9 Recipiration account
In the case of the characteristics of the individual species, the following may be :
0.0 Status Conversions
In the expenditure-based system, assets are shown on the basis of an approach (and revenue is kept at the time of departure) as operational or fixed expenditure (-income), while the status is not affected by the access / departure.
Since, with effect from 2004, a total balance of status balance must be established for the whole area of local authority, must be affected in all areas by means of an approach / departure of all assets.
Beløbally it is only assets with a value of more than 100 000 cranes, as it is mandatory to include in the status. It is voluntary to entrust assets to a value of between 50,000-100,000 kr. This corresponds to the assets that the municipality has to record in the plant cortostore, cf. Cap. 8.
The acquisition of the acquisition of the acquisition shall be made by means of the "convertible" to the relevant status accounts via the main account 8 and use of type 0.0. The conversion to the balance shall be used in the same dranbin as in the entry into the accounts of the purchase of the purchase of the equisel.
Business procedures must be established to ensure that the registration of the acquisitions in the plant cardline is also included in the status, so that there is always a match between the equipment and movements of the main account and the movements of main account 8.
For example :
The example shows the "conversion" of the purchase cost to the balance sheet for a reason for the purchase of a reason for 2 million. DKK In this example, the grounds must be used to build a new school.
|
||||||||||||||||||||||||
|
||||||||||||||||||||||||||||||||||||||||||
0.1 Depreciation
Assets that are part of the production / performance of products / services will, in time, typically be consumed. As a part of the calculation of costs, such consumption shall be recorded in the form of calculated depreciation on buildings, equipment, equipment, etc. These depreciation records shall be recorded in the form of 0.1 Depreciation.
The application of type 0.1 Depreciation shall be compulsory. Depreciation records are registered at the site level where this is authorized in the account plan. In other areas, depreciation is recorded at function level.
0.2 Inventory Garments
In connection with the calculation of costs, there is a need to make a accrual of expenditure. It may thus be a question of costs for the consumption of goods which are not expenditure recorded in the year in which the consumption is carried out, because it is consumed from storage. Conversely, the cost accounting for goods purchases will not be included in the cost accounting, to the extent that it is only in stock-building. The registration of such preconditions relating to the consumption or storage of warehouse respectively shall be recorded by registering the slider adots under the nature of .2 inventory. It is optional to use type 0.2 storage for storage.
0.3 Pension provision for officials
Species 0.3 will be used to record changes in the municipality's pension liability for civil servants. Insertion of official pension schemes involving the use of type 0.3 is mandatory. The cost of the registration must be made annually at the same level as depreciation, cf. the above below type 0.1.
Payment of insurance premiums shall be recorded using the main form 1.
0.4 Forrentning
In a given activity, a certain amount of capital will typically be tied up. For cost calculation, there is a need to calculate an interest rate of the capital invested in connection with the activity concerned. For example, the calculation must be calculated in relation to the calcitation of the average, long-term costs of the municipal supplier company of personal care and practical assistance for the elderly. Registration happens at a kind of 0.4 Forrentning. It is noted that the municipalities ' s intermediaries with utilities are not registered at the main type of 0, but at the main character of 6 and 8. It is voluntarily to apply type 0.4.
0.5 Other calculated and transferred costs / costs-voluntary
Calculated cost amounts may occur, which may be relevant in each cost calculation. By way of example, the indirect costs associated with the municipal provision of personal care and practical assistance for the elderly, such as the share of joint costs of management, administration, rent, etc., are recorded in the form of 0.5 Øvrich ; calculated and transferred costs / costs. In addition, type 0.5 shall be used for the registration of transferred expenditure which shall not affect the expenditure accounts of the municipality. It is noted that the expenditure to be included in the municipality ' s expenditure accounts-including transfers to and from the supply area-shall not be registered under the main type of zero. It is voluntary to use type 0.5.
0.6. Other calculated and transferred costs / cost-mandatory
Art 0.6 has the same function as a type 0.5, but is used in cases where there is a requirement to register costs.
0.7 Feriemoney
Art 0.7 is used to record the cost of vacation money.
0.8 Calculated and transferred revenue
In the form of a type 0.8, calculated and transferred revenue shall be recorded, which shall not affect the accounts of the municipality. It is noted that transferred revenue that is part of the municipality ' s expenditure-based accounting-including transfers to supply areas-is not recorded under the main type 0. The use of the type 0.8 Calculated and transferred revenue is voluntary.
0.9 Recipiration account
Under the nature of the type 0.9, registrations carried out less than 0.1-0.8, i.e. the registration of type 0.9 is conducted with the opposite sign of the registration of type 0.1-0.8. The account account is a technical account that ensures that only items with financial impact can influence the municipality's total expense accounts. It is thus the function of the modding account to neutralise the new postings in relation to the expenditure accounts. The use of a type 0.9 Recipiration account is mandatory to use as a modpost for species 0.1.
MAINART 1 WAGES
In the main form 1 wages are recorded, the payroll costs of the municipality shall be registered, including pay contributions of any kind.
Accepting the costs of employees in relation to the service, i.e. the costs of representation, travel, use of their own motor vehicle and similar, shall not be recorded in the main form 1 Lens, but under the general interest 4 services and so forth in the case of remuneration for experts and specialists in liberal professions, as well as payment of remuneration ; and similar to members of commissions, councils and fists, where members are neither municipal staff members or members of the local authority board.
In some cases, it may be difficult to distinguish between salaries and services. It will be crucial here whether the person concerned is a municipal employee. Payments to persons who are not employed by the municipality shall not be registered as salaries, but under the main type 4 services and so on.
The local authority members shall be considered in this context as municipalities. Taxable meeting dites, remuneration and fees to municipal members shall be recorded in the main form 1 Lens, while non-taxable dites and similar to such persons shall be recorded on the main type 4 services and so on.
Pension insurance premiums are recorded in the main form 1, while in direct payment pension, waiting money, on-call pay and unemployment benefits are recorded on the main type 5 Offer and Transfers.
Pension insurance premiums in respect of official pensions shall be registered on function 6.52.72.
Bonus and similar matters relating to pension insurance premiums and the reimbursement of the daily allowances relating to municipal officials should be subject to the main entry of the expenditure of the main species 1 Løndums.
The insurance arrangements linked to a municipal employment ratio are recorded on the main type 1, in contrast to other assurances linked to. the municipality's buildings, which are recorded on the main type 4.
It is noted that the cost of pay grants to persons in flex and spasi jobs shall be recorded in function 5.41 using the type 5.2, cf. the rules on the rules. The cost of persons in municipal flex jobs and sparing jobs are recorded on the form 1 of the municipal companies, institutions and administrations, where they are employed. In addition, the same functions shall also be paid in the form of a payroll of type 1.
Under principal 1, no authorized species are found. Examples of the constitutions of the main form 1 may be given :
1 Payouts
Employers ' student reimbursement (AER)
Occupational health insurance for the labour market (AES)
Labour market training fund
ATP
Allowance recompense (tax duty)
Direct paid wage
Full day care
Herior Allowance
Fund for the training of confidencemen
Allowance from the daily trust fund. wages under maternity pay,
Allowance from the daily trust fund. disease over 5. week
Scasusance allowance from unemployment skunts
Guarantee Fund of the Salary beneficiaries
Meeting dites, fees and remuneration to the municipality of members of the Board of Directors
(taxable)
Overtime allowance
Pension Insurance Premier
Salary allowance for persons in flex and toasting jobs
Loss of work, compensation for taxable persons.
MAIN 2 ITEM PURCHASING
Under the principal item 2 goods purchases are registered with the municipality ' s expenditure on the purchase of the goods purchased and the costs of the purchase of land and buildings.
Items of goods are divided into species divided into five species :
2.2 Food
2.3 fuels and driftnets ;
2.6 Purchase of land and buildings
2.7 Acquisitions
2.9 Other goods purchases
Examples of the consorting of the individual species under the heading of the main species may be given :
2.2 Food
Bread
Depth frosts
Coffee, tea and cocoa
Potatoes, vegetables and fruits
Colonial goods
Conservior
Meat, poultry and fish
Mejerials
Beer, water and other beverages
2.3 fuels and driftnets ;
Petrol
Diesel Oil
Electricity
Solid fuel (coal, coke)
Remote heat
Floating fuel (oil)
Supply of supply for the supply of supply for resale
Gas
Petroleum
2.6 Purchase of land and buildings
Purchases of soil
Purchase of Buildings
2.7 Acquisitions
This is where there are major and expensive purchases of items with a lifetime of more than 1 years (excluding land and buildings), such as :
Machinery
Motor vehicles and other rolling stock
Technical facilities and installations, such as lifts, incinerators, boiler plants, refrigeration plants, sanitary facilities, heating and ventilation systems, major apparatus such as x-ray installations, scanners o. Equine.
2.9 Other goods purchases
Construction Materials, such as concrete elements, bricks, cement, gravel and lumber
Office articles, such as paper and printing
Medical supplies, such as apparatus and instruments, treatment appliances, laboratory equipment, dressings, drugs, prostheses, x-ray articles, teeth care articles and transfusions
Cleaning goods, such as waste bags, washing and detergents, toiletries and disinfectants
Inventar, such as Armaturs, blankets, furniture, beds and service
Supprets, such as books, films, tapes, collections, crazies, screws, shop materials, and groceries for school kitchen
Road materials, such as asphalt, concrete, cinder, cement, gravel, and road salt
MAINART 4 SERVICES, ETC.
In the main, 4 Services and so on shall be subject to the costs of the purchase of services provided by outsiders.
In other countries, the main four types of services include only services that are directly supplied from the outside world. Services and performances provided by the local authority ' s own departments shall not be registered under the main type of 4, cf. details of the registration of internal expenditure during the transcinas of the general nature of 9 Internal expenditure and revenues below.
Supply business, that is to say. establishments registered in the publishers 9.35.30 to 9.35.35 are considered external to the other activities of the municipality. Therefore, all services provided between the municipalities and utilities shall be registered as external. For example, the supply of water from the municipalities ' s own utilities shall be registered under the nature of 4.9 Other services, etc. Deliverables which are registered as self-employed undertakings, as well as external. Furthermore, the actual shares of the utilities shall be registered by the local authorities ' general administrative expenditure of type 4.0 Services without VAT, on the utilities of utilities.
Purchase of goods and services in another public authority (that is to say, the State or other municipalities of the area of the relevant area of VAT are registered in the area of VAT, and thus to reckons deliveries including. VAT is recorded on the tax-carrying species of the VAT and, therefore, not at the nature of the species 4.6-4.8. In this situation, the same procedure must be applied as for the supply business, cf. above.
Apart from the purchase of taxable goods and services in another public authority, purchases of the State or other local authorities shall be registered at the same time,
4.6-4.8.
With regard to the distinction between the main type 4 services and so on, and the main species 1 Løndums are referred to the notes on the main type 1.
In the case of type 4.0 Services without VAT, they are registered services which are not subject to VAT despise. On the other hand, there is a certain amount of expenditure that is not provided for in the form of items 4.0, but more to the nature of goods purchases and acquisitions, which are not subject to VAT (for example, newspaper subscriptions and purchases of certain artefacts).
In the case of Species 4.9 Other services etc., only VAT-belated benefits are provided.
Payments between municipalities are recorded under the nature of 4.7 (7.7 respectively).
Payments between municipalities and regions shall be recorded in the form of the species 4.8 (7.8 respectively).
Services in the species are divided into six species :
4.0 Services without VAT
4.5 Entrepreneur and Crafts Services
4.6 Payouts to the State
4.7 Payouts for municipalities
4.8 Payments to regions
4.9 Øvrich services, etc.
Examples of the consorting of the individual species under the heading 4 are the following :
4.0 Services without VAT
-WHAT? Certain administrative services, such as training, contingents for municipal associations, non-taxable diets for municipalities ' members, portions, newspapers and magazines
-WHAT? Taxes, certain taxes and insurance, such as property taxes, weight-tax, insurance, insurance, fire insurance and grunthland insurance
-WHAT? Health Services, such as general medical and health care services, payment to private hospitals, medical services, medical notices, payment for various studies
-WHAT? Certain transport costs, such as transport allowance, patient transport and non-VAT-taxed expenditure for bus transport
-WHAT? Procurement and acquisitions that are not VAT despise, including, for example, the proportion of heat expenses charged by non-VAT registered housing associations and similar.
-WHAT? Payment for humandiagnostic analyses.
4.5 Entrepreneur and Crafts Services
-WHAT? All expenditure on installations, repair and maintenance which are not carried out by the local authority ' s own staff ;
Payments to the State
-WHAT? Elives in private and government schools.
4.7 and 4.8 Payments to municipalities, respectively, respectively
-WHAT? Ambulante investigation and treatment in hospitals in other regions
-WHAT? Payment to the returning municipality of joint local authority matters for VAT-free services
-WHAT? Library service
-WHAT? Fire Department
-WHAT? Children today-or 24-hour institutions
-WHAT? Non-VAT registered road worker
-WHAT? Medicare treatment in hospitals in other regions
-WHAT? Water Rover Cleanup
-WHAT? Lifestations
-WHAT? Experts for assistance in regions
-WHAT? Surveys
-WHAT? Teaching of the local authorities at home
4.9 Other services
-WHAT? Certain administrative services, such as advertisements and computerized costs, as well as remuneration for experts, etc.
-WHAT? Payment to the returning municipality of joint local authority matters for VAT-related services
-WHAT? Freight
-WHAT? Deliverables from the municipalities ' s own utilities
-WHAT? Audit and telephone, etc.
-WHAT? Sanitary services, such as cleaning, abduction and incineration of waste, chimney sweeping, sludge, washing and cleaning, and windowsill
-WHAT? Costs to water
MAIN 5 GRANTS AND TRANSFERS
In the main form 5 Admissions and transfers shall be registered as a general rule, which is not directly matched by the performance of the recipient of the grant recipient. Furthermore, expenditure for the provision of services relating to activated cash-aid beneficiaries shall be registered under the main type 5. In addition, expenditure shall be recorded in the field of health insurance at the main type 5.
Direct paid official pension shall be registered on function 6.52.72.
Deposits and transfers are divided into three species :
5.1 Servants and other services etc.
5.2 Transfers to People
5.9 Other grants and transfers
Examples of the consorting of the individual species under the heading 5 may be given :
Servants, etc., etc.
-WHAT? Direct paid pensions and benefits (but not premiums for employee pension insurance schemes, as pension insurance premiums are registered with general 1)
-WHAT? Pension transfers for transition between state and municipalities or between two municipalities (municipality (municipality) : debit, receiving municipality : minus the debit)
-WHAT? Pension payments that fall to the municipality (minus debit)
-WHAT? Waited money and on-call salary
5.2 Transfers to People
-WHAT? Houproofproofing
-WHAT? Replacement
-WHAT? Co-allowance for residents of institutions and so on.
-WHAT? Deposits and transfer income in accordance with the social laws, for example, population pensions, early retirement and unemployment benefits ;
-WHAT? Expenditure for benefits in the field of active social and health care services ;
-WHAT? Free seats in daytime for children.
-WHAT? Søskenderabat
5.9 Other grants and transfers
-WHAT? Aconto payments to autonomous accounting social institutions
-WHAT? Deposits to associations and institutions
-WHAT? Personnel club grants
-WHAT? Offer to collective transport companies
MAINART 6 FINANCIAL EXPENSE
At the principal nature of the Financial Expenses, the costs incurred shall be recorded in main account (7) and (8). Outside of these main accounts, the principal 6 shall be used only for interest rates relating to urban renewal (the 0.25.15 function) as well as for the purpose of the municipality ' s publication regarding waste water facilities and utilities in main account 1.
Under Principal 6, no authorized species are found.
Examples of the constitutions of the main nature of the form may be given :
6 Finance Expenses
-WHAT? Deduction on loan
-WHAT? Financial slider
-WHAT? Municipal countervailing responses
-WHAT? Courimen
-WHAT? Interest Expense
-WHAT? Paid Taxes
-WHAT? Taxation of VAT
PRIMARY 7 REVENUE
On the principal nature of the key, the revenue shall be registered revenues for the sale of products and services to the state, other municipalities and private sectors. These revenues include tariff payments for other municipalities ' use of institutions in the municipality. This is also recorded in the main type of 7 the revenue of the sale of real estate and the revenues of facilities belonging to the municipality.
It is noted that state reimbursements, general subsidies and tax revenues are recorded under the general nature of 8 financial revenues.
Revenue is divided into six species, broken down into species.
7.1 Liked Rental revenues
7.2 Sales of products and services
7.6 Payouts from the State
7.7 Payouts from municipalities
7.8 Payouts from regions
7.9 Other revenue
Payment between municipalities is registered under 7.7 (4.7 respectively).
Payments between municipalities and regions shall be recorded under the nature of 7.8 (4.8 respectively).
Examples of the consorting of the individual species under the heading of the main species may be given :
7.1 Liked Rental revenues
Contractual rent-related rent payments to the property municipality itself, as well as heat contributions in the context of that, where the heat cost is included in the VAT equation
Conventional rent for staff housing (medical housing, teaching homes, etc.) the municipality itself owns and heat-related services, where the heat expenses form part of the VAT equation.
In the form of 7.1, the first rent of rent shall be recorded all rental payments, heating contributions, etc. concerning own properties and for other purposes as well as other purposes.
The criterion for which the drawback system has been applied in the VAT system, as set out in the VAT system, shall be used. section 2.6.2. In the case of a compound benefit-a service which, in addition to the rent, heat-contribution and so on for own properties, contains other elements-a breakdown of the kind of 7.1 and type 7.2 or 7.9 of the relevant parts of the service may be subdivided if this is possible. Otherwise, the income shall be recorded at 7.1. In the case of retirement housing in the municipality's own properties, the whole rental of income, heater contributions and so on shall be provided. (both the property of the residents, as published by the public sector), shall be recorded at the nature of 7.1.
Livestock income, which is included in a VAT-registered accounting, must be recorded at the nature of 7.9.
The payment of the rent for rent on institutions of elderly and adult disabled persons should be registered at the age of 7.2.
It is emphasised that rental payments, heating contributions and so on for own properties from the State or other municipalities must be registered at the nature of 7.1 (or type 7.9) in the case of revenues that form part of a VAT recorded account) and, therefore, not on the species ; 7.6-7.8.
7.2 Sales of products and services
-WHAT? Ambulante studies and treatments for self-paying patients
-WHAT? Other care and processing services
-WHAT? Working for Private
-WHAT? Pay for the payment of the rent and service package of institutions for older and adult people with disabilities
-WHAT? Use of protected dwellings
-WHAT? Parental payment to daily institutions and so on
-WHAT? Canteen sales of patients, visitors and staff
-WHAT? Cure and care for self-paying patients
-WHAT? Lodsening contributions (gruntway contributions)
-WHAT? VAT-registered road work carried out for other municipalities and regions
-WHAT? The sale of apparatus and instruments, etc.
-WHAT? Sales of books, etc.
-WHAT? Sales of supply companies ' s main and by-products
-WHAT? Furnishing Sales
-WHAT? Sale of costumes and catering waste
-WHAT? Sales of machinery and means of transport
-WHAT? Selling of technical facilities and installations
-WHAT? Sales of goods
-WHAT? Surveys and treatments for insurance undertakings
7.6 Payouts from the State
-WHAT? Ambulante studies and treatments
-WHAT? Inserted military patients
-WHAT? Completed Services
-WHAT? Remuneration for tax advice
-WHAT? Maintaining highways and motorways
7.7 and 7.8 Payments from municipalities, respectively,
-WHAT? Ambulante studies and treatments
-WHAT? Library services
-WHAT? Fire Department
-WHAT? Non-VAT registered road work for other municipalities and regions
-WHAT? Patients for special treatment
-WHAT? Retirement of Pensioners
-WHAT? Education Services
-WHAT? Water-flow purification, etc.
7.9 Other revenue
-WHAT? Administrative expenses, etc. transferred to utilities
-WHAT? Charges and fees (for example, fees applicable to the registration of the population, consumer charges, how-vehicle, rent-a-rent, cascading fees, kiospora and refuse disposal fee
-WHAT? Compensation from insurance undertakings
-WHAT? Rent Payment for land and land
-WHAT? Furniture Rent Payment
-WHAT? Contractual rent-related rent-related payments for property municipalities and heating contributions in connection with
-WHAT? Conventional rent for staff housing (medical housing, apprentices, etc.) the municipality ' s tenant and a heat contribution in this connection
-WHAT? Sale of land and buildings
CAPITAL 8 FINANCIAL REVENUES
The income of the principal shall be the revenue collected on the main account of the principal accounts of 7 and 8. Outside of these main accounts, the main character of 8 shall be used for the distribution of the municipalities for utilities (main account (1)), in the case of state refunds and by state subsidies on main account 0-6.
Under the general nature of 8, this is an authorized form of 8.6 State grants. In the case of repayments / regularisation of State aid, minute entry shall be used at 8.6.
In the case of an example of entering in general 8, except for the type of 8.6 State grants, the following may be specified :
8 Finance revenues
-WHAT? Part of income tax from other municipalities
-WHAT? Other tax imposed on certain incomes
-WHAT? Coverage Expense
-WHAT? Financial slider
-WHAT? Income Tax
-WHAT? Income tax on limited liability companies, etc.
-WHAT? Gran.
-WHAT? Municipal countervailing grants
-WHAT? Courier benefits
-WHAT? Borrow Recurring
-WHAT? Interest income
-WHAT? Ahead from the EU
For example, in the case of a consignment, the following is the case :
-WHAT? General grants
-WHAT? State reimbursements
-WHAT? Profit for difficult municipalities
-WHAT? Aborts to "island municipalities"
-WHAT? Various state grants
-WHAT? Payouts / Remations / Remations of State grants
It is noted that payments from the State which correspond to a benefit shall continue to be recorded at the nature of 7.6 payments from the State.
MAJOR 9 INTERNAL EXPENSES AND REVENUE
The registration of expenditure and revenue in connection with internal payments between different functions and cost points in the municipality may be carried out in two ways in the budget and accounting system. Either using the plus / minus-posterages or using the internal species on the main type 9.
The individual municipality shall decide for itself the registration form it wishes to use. Regardless of the registration form, the internal payments should reflect their findings as far as possible.
In addition to the addition of minus-posterages, the check should be recorded in the 'buying institution' and negative on the 'seller' institution.
In order for the species to continue to show the correct allocation of expenditure and income on the individual species, the plus / minus-posterings must be carried out in the same species.
If the municipality is selected to register internal payments under the general nature of 9, this shall be done by applying the authorized species.
In order to avoid an artificial increase in the municipality ' s expenditure and revenue with internal expenditure and revenue, the general nature of the key species is always considered as a cost. This means that internal revenues (nature 9.7) in both the budget and the accounts shall be recorded as a negative amount in the expenditure column.
It is noted that utilities etc. are considered external to the other business of the municipality. Internal species shall not, therefore, be used for the transmission of benefits between the utilities and the different departments of the municipality.
It should also be pointed out that, as a starting point, the remote species should be recorded on the calculation of VAT-made services between accounts relating to VAT-registered businesses and bank accounts. This is partly because of the fact that the VAT-based VAT calculation is based on the registration of the external species.
The internal settlement of services which is subject to VAT shall be carried out only by the use of the main type of 9 when the check is made between accounts which are similar in relation to VAT. In the case of the calculation of VAT-related benefits between accounts, which are different in relation to VAT, the amount shall be charged to the account to which it is moved by using an external species. The account from which transfer is moved, the amount of the minusdebit by using the same remote species.
Internal expenditure and revenues shall be divided into four species :
9.1 Transpaid payroll
9.2 Inherit Purchasing
9.4 Transled Services
9.7 Income Revenue
2.6 VAT
This is the main rule of the municipal budget and accounting system, that expenditure and revenues on both operating and plant account should be registered exclusive VAT in the municipal budgets and accounts.
From this general rule, specific exceptions exist, which are more detailed in section 2.6.2 Bubsoms.
Cage is being served in the municipal budget and accounting system between two forms of VAT ;
-WHAT? Registered VAT, i.e. VAT settled with the customs service in relation to VAT registered in the municipality
-WHAT? Buying tax, i.e. VAT included in the VAT refund scheme
The rules on the conversion are different for the two types of VAT. The rules have been reviewed in the following sections.
2.6.1 REGISTERED VAT
Registered VAT is used here as a designation for the calculation of VAT with the customs services that are taking place in relation to VAT-registered activities in the municipalities.
The legal basis for this settlement is to be found in the order of the VAT (VAT slob) cf. statutory order 966 of 14. October 2005. These rules include :
Composition of the municipal utilities
Other than the marketing of goods or taxable services for private, State or other municipalities
Both the amounts for inbound and outbound VAT as the calculation of VAT with SKAT in the municipal budgets and accounts shall be registered on :
function 8.52.59 Intermediate account.
A account set for each VAT registration shall be established consisting of :
xx Incoming Tax
xx Ex-Tax
xx Afregning VAT
The check should be separately for each VAT registration.
Below are some examples of the registration of registered VAT.
Supply business
The example shows the tax to be added tax for a municipal heat work.
Account for municipalities
Heat work, Cash account Momledto
(at function 1.22.03) (function 8.22.01) (function 8.52.59)
8001) 8001)
2002)
1,0003) 1,0003)
2504)
505) 505)
Note to the account outline :
3) Sales of heat
1) Purchase of oil 4) Outgoing VAT (sales)
2) Incoming Tax (Purchase) 5) Afregning of VAT
placing on the market of goods or taxable benefits
The placing on the market of goods or taxable services for private, State or other municipalities must follow the same principles as the supply business.
In the example, the calculation of VAT in the context of a road work that is carried out for private individuals.
Account for road work Account for other administration-
for alien shared operations account
(on function 2.22.03) (function 2.22.09) (function 6.45.51)
1,0001)
5003) 5003)
8004) 8004) 1505)
1505)
2,4506)
Cash account Momledto
(at function 8.22.01) (function 8.52.59)
1,0001)
2502)
2,4506)
612.57) 612,57)
362,58) 362.58)
Note to the account outline :
1) Purchase of road materials 5) Administration
2) Incoming Tax (Procurement) 6) Paying for the road-work including administration
3) Salary for road-men, etc. 7) Outgoing VAT (sales)
4) Machine benefits 8) Asettlement of VAT with customs services
It is noted that the administration fee is, alternatively, able to be transferred directly to function 6.45.51. The income and the release of the function 2.22.03 shall be reduced accordingly.
In the purchase of machines for a VAT registered company, the municipality registers the VAT at the purchase of an inbound tax. Therefore, VAT cannot be calculated at the same time for the purpose of a road work for others with a view to the registration of an inbound VAT on function 8.52.59.
In the case of purchases of machines used in the case of VAT-registered activities and for other purposes, a distribution of the VAT amount is being performed at the purchase of the purchase price. The part relating to the VAT-registered undertaking shall be registered as detailed VAT in the company ' s VAT records. The second part of the VAT is reported to reimbursement by the VAT refund scheme, cf. section 2.6.2. The rules governing the allocation of VAT are present in the tax return on VAT (VAT slop).
2.6.2 BUYING VAT
Retail VAT is used here as the name of the VAT that the municipalities pay for the purchase of goods and services that are not part of a VAT-registered company in the municipalities.
Under the law, no. 497 of 7. June 2006 on the level of competition between the Community and the regions ' own production and the purchase of external suppliers in relation to value added tax, etc. as well as on VAT funds will be reimbursed to the municipalities as a general rule of buying. by means of a refund scheme.
The purpose of this reimbursement scheme is to pursue a level playing field between private business and the making of the local authorities ' manufacturing of services. The Reimbursement of the Buying Tax via the reimbursement system means that the individual municipality in the choice between doing tasks under the auspices of its own or of foreign services may be overlooked by means of the purchase order.
The following details are detailed for the purchase tax conversion rules. In addition, the provisions of the above Act shall be referred to. 497 of 7..June 2006 and the announcement by the Ministry of the Domestic and Health Department concerning the VAT refund scheme.
Buying sales tax
Retail and reimbursement of this through the reimbursement scheme shall be recorded in the municipal budgets and accounts of function 7.65.87 Reimbursement of VAT. This function is authorized three groupings :
002 Reimbursement of purchase VAT
003 Expenses to Purchase Tax
004 Reimbursement of the reimbursement of the purchase tax
The registration of the groupings shall in all cases be carried out by the use of the principal 6 financial expenditure.
Expenditure for buying-in and indirect expenditure for purchases, cf. the positive list of the VAT refund scheme (referenced below), budgeted and accounting for grouping 003.
Reimbursement of the purchase VAT and the reimbursement of grants under the positive list of the VAT refund scheme shall be budgeted and accounting on grouping 002. When the basic nature of the Financial Expenses is used at the registration, this should be done in the form of a negative expense entry.
On grouping 004, budgeting and accounting must be repaid by VAT reimbursement in respect of revenue-covered farm income (rent), purchase tax for plant expenditure by the sale of plants, within five years, and the repayment of 17 and a half% of grants ; from funds, private associations, institutions and so on and the EU fixed works. The rules are mentioned below.
Refusion of purchase VAT
The amount of VAT recovered through the VAT reimbursement scheme includes tax expenditure on main account 0-6, excluding registered VAT, cf. Section 2.6.1.
From this general rule, there are the following specific exceptions :
-WHAT? VAT expenditure on operating and plant expenditure on function 2.32.31 Busdrift, 2.32.33 Fargo operations, 2.32.35 Railway operations, as well as 5.32.30 Elder Houses.
-WHAT? VAT expenditure on the installation costs of self-governing or private institutions in main account 5, provided that the institution has leased or wants to rent into rooms owned or collected by others other than the institution or if it has not been concluded ; agreement with the municipality before the construction work,
-WHAT? VAT expenditure related to similar fixed costs for self-governing or private institutions at the function 3.22.16 Special pedagogical assistance for children and 3.2217 Special pedagogical assistance for adults and self-balanced support for the extent of the conversion rules shall be recorded in the local authorities ' budgets and accounts ;
The VAT charges mentioned cannot be reported to reimbursement by means of the VAT refund scheme. As a result, in these cases, as exceptions to the main rule, registration of expenditure, including VAT in the municipalities ' budgets and accounts, must be registered in these cases.
VAT-bearing species
The administration of the VAT reimbursement scheme is designed so that the local authorities are monthly reporting expenditure on sales tax to the Home and Health Ministry with a view to reimbursement.
In order to ensure uniformly and unambiguous determination of the costs of the purchase VAT included in the VAT refund scheme, the ArtsInt have been constructed so that only on certain species is recorded expenditure with the purchase price.
It's about
-WHAT? Art 2.2 Food
-WHAT? Art 2.3 fuels and driftnets
-WHAT? Art 2.7 Acquisitions
-WHAT? Art 2.9 Other product purchases
-WHAT? Art 4.5 Entrepreneur and Crafts Services
-WHAT? Art 4.9 Other services and so on
This division of species means that, in the form of 4.9 Other services and so on, VAT-belated services may only be subject to VAT.
Services which are not subject to VAT are to be conteed on the form of type 4.0 Services without VAT. The crucial factor for the nature of 4.0 is, therefore, that it is non-VAT-based services. Where the type 4.0 or type 4.9 is to be used for the registration of reimbursements (pay compensation, hotel allowances, etc.), shall be based on whether the compensation is granted on account in which VAT expenditure is included.
On the nature of 4.0, certain costs are also to be taken into account, which are not genuine services, but purchases and acquisitions which are not subject to VAT. Examples of this include newspaper subscriptions and purchases of certain artefacts.
As referred to in section 2.5, it is optional for the municipalities whether or not they will use the species under the heading of 9 Internal expenditure and revenue from the registration of internal accounts.
However, for the purposes of the administration of the VAT refund scheme, the local authorities must, as a starting point, carry out registration on the external species in relation to the settlement of VAT-registered services between accounts relating to VAT registration, the activities and accounts of the VAT refund scheme. This is because the calculation of VAT in the reimbursement system is based on the registration of the external species.
The internal settlement of services which is subject to VAT shall be limited only by the use of the main type 9 when the check is made between accounts which are identical in relation to VAT. In the case of VAT-covered services between accounts, which are different in relation to VAT, the amount shall be charged to the account to which it is moved by using an external species. The account from which transfer is moved, the amount of the minusdebit by using the same remote species.
The administration of the VAT refund scheme also means that the purchase of goods or services from the State or other municipalities that are, in the area of activity, is VAT registered and, in other cases, reckoning their deliveries, including VAT, shall be taken into account of one of the VAT-carrying-species and not on type 4.6, 4.7 or 4.8. In this situation, the same procedure must be applied as for utilities which are considered external to the individual and other municipalities ' s activities.
However, a municipality can, however, when it purchats goods and services abroad for delivery in Denmark, the import VAT and the acquisition VAT of the IRS, to reimbursement by means of reimbursement through the reimbursement scheme. Tax devotion shall be carried out in the same way as if the purchase had even been made in Denmark (i.e. through consorting on the VAT-bearing species).
The positive list
In addition to the costs of the VAT-bearing species, the municipalities may report a percentage of certain payments and subsidies for reimbursement under the reimbursement scheme. The reason for this is that a number of municipalities allow activities to be carried out by private or associations. If the proportion of these payments or grants covered by VAT expenditure could not be reported to reimbursement, it would counteract the intended competition policy and favour the execution of tasks under the aegis of this area.
The grants etc., which may be notified to the refund in the VAT reimbursement scheme, are calculated as a percentage of the accounting expenses on certain functions and species. The rules on this matter are laid down in the Income and Ministry of Health notice on the VAT refund scheme and the list of payments and subsidies that can be reported to the reimbursement-the so-called positive list-are listed as annexes to this section.
The part of the grants that can be reported to the refund in the VAT refund scheme is not recorded in the main account 0-6, but at function 7.65.87. Reimbursement of the buying-in VAT.
Joint Local Authority
For the purposes of the reimbursement scheme, the joint local authority company, which, in one of the Community's municipalities is accounting with full species specification in the main account, 0-6, that the other municipalities in the Community must make payments to this on art 4.7. Tax expenditure is reported as to the reimbursement of the accounting municipality, which is subsequently forwarded the bills excluding VAT to the other municipalities in the Community.
However, this does not apply where the accounting authority is VAT registered in the area in question. In this case, including VAT, cf. the comments above, concerning the use of an external expenditure type, in the case of the settlement of deliveries including VAT.
Joint local authority companies which, for administrative reasons are autonomous accounting officers, may-if there is authorisation from the Ministry of Domestic and Health-reporting buyers to reimbursement from the reimbursement scheme through the Community's Community local authorities, however, which may be attributed to the functions, 0.58.95 Reemergency preparedness and 4,28.10 Central Laundromats, have been exempted from approval.
Independent accounting-leading joint local authority supply and utilities can, on the basis of their own, not be able to obtain approval.
Where there is no question of a grant or transfer to be taken at the type of 5.9, the Community ' s purchasing VAT may be included in the reimbursement in the following manner. The local authorities ' payments to the Community shall be specified on a VAT-bearing payment of a type 4.9, and a non-VAT-bearing payment, which is to be conteed on type 4.0. The allocation of the VAT-bearing and non-VAT payment shall be made on the basis of the amount of the payment relating to VAT-coated, non-VAT, respectively, expenditure. In the case of an aconto settlement with the Community, the distribution must be carried out on the basis of the proportion of the payment relating to VAT-incurred, non-VAT-incurred expenditure respectively. In the final clearance of accounts, the amounts of type 4.9 respectively are to be adjusted, respectively, to be adjusted to correspond to the purely actual distribution of the Community ' s expenditure on VAT-bearing and non-VAT-bearing expenditure.
In the real purchase of goods and services of a Community that is autonomous accounting, there is a contender of one of the normal spending species.
Especially about self-directing / private institutions
On self-sufficiency and private institutions, which are autonomous accounting officers according to the standard accounting plan of the municipality, the accounting can be carried out, including the purchase tax.
In the transfer of the budget to the institution, the VAT-bearing species may be attributed to the buying-in so that the institution ' s appropriation checks shall be made on a continuous basis on the basis of expenses including buying-in.
The institution ' s budget shall be entered into the municipality ' s annual budget without buying-in, and in the institution ' s afclosure of the accounts to the municipality, the costs shall be recorded on the relevant species in a normal manner, thereby automatically separable from the buying-in sale and to be applied to the local authorities ; 7.65.87.
Recording of the installation posts for self-governing and private institutions (excluding private management institutions) with whom the operating agreement has been concluded before the construction workers are incommensurate, means that the tax refund may be granted on detainees ; construction costs. In cases where an institution has leased or wants to rent themselves in buildings owned by other than the institution, no VAT refund may not be granted by the installation costs, cf. above.
Reimbursement rules for the VAT refund scheme
In the case of commercial operations, the buying company covered by household rental income must be exempted from reimbursement. That's what happens when you're at 7.5%. of the book-keeping of the book-keeping at species 7.1, frames at the monthly balance of the purchase of the purchase for reimbursement.
In the case of other forms of commercial operating operations, there is no set-off.
For the sake of a proper statement of the repayment base and for reasons of the vote, it is necessary to apply a special nature to the registration of own rent-related income.
Therefore, the rules of the Convention are designed to preserve the nature of 7:1 to be reserved for rent which does not originate from the leeon of the farm. Income in the form of a heater (including aconto contributions) in the case of the lease eels referred to shall also be recorded at the type 7.1. All other rental resources shall be recorded at the nature of 7.2 or type 7.9.
The payback amount that will be included as a minute in the monthly balance account for the Home and Health Ministry of amounts for the VAT refund shall be registered on function 7.65.87, grouping 003. The registration of the repayment amounts of the repayment amounts must be carried out at 004 grouping.
.
For fixed costs, reimbursements shall be reimbursed to the VAT refund scheme if the plant is sold within a period of five years. This repayment rule shall be administered as a starting point to ensure that the refund is made regularly in the context of the sale of the installation.
In the case of the sale of a total facility, it is sufficient to disburse the repayment of the municipal management board's approval of the equipment accounts. In the case of a phased sale of an installation, for example building sites, repayment shall be made regularly or at least once a year so that the refund is reimbursed for the parts of the plant established for a period of up to five years prior to the sale of the sale ;
The reimbursement of the buying-in which shall be repaid shall be repaid on the basis of the expenditure accounting expenditure on the VAT-bearing species. A proportion of the reimbursement corresponding to the share of the total expenditure of the accounts shall be reimburse to the sales revenue of the accounts. VAT. However, the repayment may not exceed the amount of the refund paid.
The repayment shall be shown on the balance sheet to the Ministry of Domestic and Health as a minute entry in grouping 003. The registration of the repayment amounts of the repayment amount shall be carried out under grouping 004.
It is added that the cost-financed plant (s) (operations of 1.35.40-1.35.43) are not included in the abovementioned repayment rule.
In the case of payment of damages for damage or similar, the purchase VAT refund in connection with the rectification of that damage shall not be repaid to the VAT refund scheme.
Purchase-out costs incurred by the purchase of goods and services financed by grants to the municipality from funds, private associations, institutions etc. are not covered by the reimbursement scheme. This is the equivalent of the European Union structural funds distributed by the EU Structural Funds, and direct construction subsidies from the European Union. (The public authorities and other public authorities are not as a starting point not covered by the refund rule of the refund scheme).
This rule is administered by an amount corresponding to 17,5%. of the types of subsidy referred to in the VAT refund scheme.
The repayment shall be shown on the balance sheet to the Ministry of Domestic and Health as a minute entry in grouping 003 with counterposition on grouping 004.
For example :
The example shows the account of the expenses and purchases, as well as the reimbursement of this in relation to the public school area.
Account for
Account for Reimbursement Account
public schools Cash Purchase Tax Acquisim VAT
(at feature 7.65.87, (function 7.65.87,
(on function 3.22.01) (in operation 8.22.01) grp-003) grp 002)
6001) 6001)
1501)
3002) 3002)
752)
5003) 5003)
1253)
3004) 3004)
754)
4255)
4256). 4256)
Notes to the account sketches :
Expenditure of other goods purchases-type 2.9
Acquisitions for acquisitions-species 2.7
Costs of contractor and craft services-type 4.5
Expenditure for other services, etc. -type 4.9
Purchase Tax Expenses
Reimbursement of the purchase tax shall be shown as "negative release" of function 7.65.87, grouping 002
EXHIBIT
Proviner list for municipalities
applicable from accounting 2009
|
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
* The tax share percentage contains a labor summon percentage.
1) Applicable only to registrations of owner ownership code 4 private.
2) Applicable only to entries on grouping 009 Private suppliers of personal and practical help.
3) Applicable only to registrations of grouping 004 Home Health Care, Ownership Code 4 private.
4) Applicable only to entries of grouping 012 and 013
5) Applicable only to registrations of grouping 003 Resolution, relief and assistance, etc. for the elderly and to persons with significantly reduced functional capacity, owner, code 4 private.
6) Do not apply to motor vehicles.
7. Applicable only for entries on account account entries of type account, 5.9, grouping 018 expenses in Danish as a second language for enabled account receivers and startup recipients.
8) Do not apply to highly specialized processing costs (country and country subs).
9) Only for services purchased from the Statens Serum Institute.
Calculation of VAT and wage summon percentages :
For each operation on the positive list, a VAT percentage is calculated that reflects the proportion of the expenditure on the relevant benefit, which is VAT-based. Similarly, for those with * marked relevant benefits, they calculated a salary sum which reflects the proportion of total expenditure on the relevant benefit paid. The salary summary rate is subsequently converted to the VAT rate by multiplied by the pay summary by multiplied by (3 ,08/103 ,08 )/( 25/125), as private suppliers, on the relevant areas, pay a cost summary tax at 3.08%. of the salary sum + surplus / deficit. After that, the revenue percentage and the VAT rate of VAT have been added to one VAT and wage sum percentage. Fx is the labor summary for hospitals 70 pct., which provides a value added tax and wage summon on 11 (70 * (3.08/103 ,08 )/ (25/125) =10, 5).
The policy example of the amount for the amount of the municipalities reimbursement :
A $1,000 grant is granted. (function 0.32.31 Stadium, PE and swimtails, type 5.9).
Amount of reimbursement : 1000 kr. x 55% x 25 /125 = 110 kr.
The following shall be recorded in the following example in the municipal budget and accounting system :
-Exerration, exclaus. the estimated VAT expenditure in other words. DKK 1,000. -$110. = 890 kr. be registered at the function .32.31 stadiums, sports systems and swimming pools, type 5.9.
-The estimated VAT cost, that is, 110 kr. be registered on function 7.65.87, grouping 003.
-The VAT reimbursement, that is. 110 kr. will be registered on function 7.65.87, grouping 002.
The example of the amount for the amount of reimbursement for regions :
A $1,000 grant is granted. (function 1.10.01 Nurses, type 4.0).
Amount of reimbursement : 1000 kr. x 36% x 25 /125 = 72 kr.
The following shall be recorded in the following examples in the budget and accounting system for regions :
-Exerration, exclaus. the estimated VAT expenditure in other words. DKK 1,000. -Seventy-two. = 928 kr. will be registered on function 1.10.01 Nurses, type 4.0.
-The estimated VAT cost, that is, $7,000. be registered on function 5.80.95, grouping 003.
-The VAT reimbursement, that is. $7,000. be registered on function 5.80.95, grouping 002.
3 THE AUTHORIZED CONTOPLANES
Content Page
0 Urban development, housing and environmental measures 3.0-1
1 Supply business and so on 3.1-1
2 Transport and infrastructure 3.2-1
3 Education and culture 3.3-1
4 Health Area 3.4-1
5 Social Tasks and Employment 3.5-1
6 Joint charges and management 3.6-1
7 Rents, subsidies, compensatory, taxes, etc. 3.7-1
8 Balance presets 3.8-1
9 Balance 3.9-1
3 THE AUTHORIZED CONTOPLANES
0 Urban development, housing and environmental measures
SOIL (22)
0.22.22.01 Common aims
0.22.02 Boligpurpose
0.22.10.03 Commercial
0.22.04 Public Purpose
0.22.05 Uspecific purposes
FIXED PROPERTIES (25)
0.25.10 Common aims
0.25.11 Reboelse
1 Drift
001 Boliger for the integration of foreigners
002 Housing for temporary housing of refugees
003 Expenses on the rent and guarantee of relocation of refugees
092 Payment on housing for the integration of foreigners
093 Payment relating to temporary housing for refugees
2 PM Reimbursement
002 Reimbursement for Rent-loss and Warranty Expenses
the relocation of refugees,
0.25.12 Acquireating
0.25.13 Other fixed properties
0.25.15 Byrenewal
1 Drift
001 City Renewal Expenses
002 Income for urban renewal
003 Backtrack
004 Reimbursement for urban renewal charges
3 Facilities
001 City Renewal Expenses
002 Income for urban renewal
003 Backtrack
004 Reimbursement for urban renewal charges
0.25.17 Authorising law
1 Drift
001 Private Housing View
2 PM Reimbursement
001 Private Housing View
0.25.18 Housing and housing
1 Drift
001 Conduction of housing
002 Youth Housing Contribution
003 Refugees from refugees
004 Leases at Relocation
005 Losses of Warranties concerning mortgage credit
006 Residential loans in general quarters
007 Offer to Andelshousing
008 Tiles to cover the relocation of the revener to tenants
009 Housing supplements in free-assisted housing
010 Residential loans in free-care housing
011 Residential Housing Home Departments
092 LejeRevenue 2 State reimbursement
001 Refugee Move
002 BeboRemebulletloans in public housing
003 Rent allowance in free-care housing
004 Residential loans in free-care housing
005 Residents of free-care housing
3 Facilities
001 Administration Fee
002 Service Area Supplements
003 Expense to Service Rooms
TIME AREAS (28)
0.28.20 Green areas and natural spaces
FREE-TIME FACILITIES (32)
0.32.31 Stadion, PE
0.32.35 Other recreational facilities
GRADE FARMS (35)
Grade farms
NATURAL PROTECTION (38)
0.38.50 Natural management projects
0.38.51 Natura 2000
0.38.52 Peace-outs
0.38.53 Skove
0.38.54 Sandgetaway
WATER FLOW GLIDER (48)
0.48.70 Common purpose
0.48.71 Maintenance of water running
0.48.72 Contributions for maintenance work and so on.
MILLIAMENT PROTECTION, etc. (52)
0.52.80 Common aims
0.52.81 Ground Pollution
0.52.83 Raw materials
0.52.87 Environmental inspections-establishments
1 Drift
001 Approval / oversight-common purpose
002 Approval / oversight of user-payable undertakings
003 Approval / oversight with non-user liable companies
0.52.89 Øvrig planning, surveys, inspections, etc.
MISCELLANEOUS EXPENDITURE AND INCOME (55)
0.55.90 Common purpose
0.55.91 Shaft-control
LIABILITY PREPAREDNESS (58)
0.58.95 Recondition preparedness
001 Shared Purpose
002 Prevention
003 Remedial Action
1 Supply establishments and so on
SUPPLY BUSINESS (22)
1.22.01 Gas supply
1.22.02 Power supply
1 Drift
004 Tax payments
1.22.03 Heating
1.22.04 Water supply
1 Drift
002 Advance to water supply
1.22.06 Other Utilities
WAISTING WATER SYSTEMS (35)
1.35.40 common purpose
1 Drift
091 Road irrigation-contribution-communal roads and private common roads
092 Road-waterway contribution-state roads
093 Water-mission-contribution, housing and business-end-over
096 Salimony
1.35.43 Rensation Facility, including sewers, main and retail sewers ;
1.35.44 Carpenter systems
1 Drift
093 Contribution of lumber
WASTE MANAGEMENT (38)
1.38.60 Common aims
1.38.61 Daily renovation of the municipal retractor
1 Drift
092 For reuse mechanisms
093 Sales of reusable materials
1.38.62 Schemes for the stormy and the garden waste
1 Drift
092 For reuse mechanisms
093 Sales of reusable materials
1.38.63 Schemes for glass, paper and paperback
1 Drift
092 For reuse mechanisms
093 Sales of reusable materials
1.38.64 Schemes for hazardous waste
1 Drift
092 For reuse mechanisms
093 Sales of reusable materials
1.38.65 Reuse stations
1 Drift
092 For reuse mechanisms
093 Sales of reusable materials
1.38.66 Other systems and facilities
1 Drift
092 Geurr for other schemes
093 Sales of reusable materials
2 Transport and infrastructure
SHARED FEATURES (22)
2.22.01 Common purpose
2.22.03 Works for foreign expense
2.22.05 Operating Buildings and Seats
2.2207 Parking
1 Drift
005 Losses for income from parking fees ;
006 Parking ticket arrangements in specially decorated public parking spaces and installations
091 Municipality receipts from parking ticket schemes
092 Municipal income from parking charges
3 Facilities
006 Parking ticket arrangements in specially decorated public parking spaces and installations.
MUNICIPAL ROADS (28)
2.28.11 Road maintenance, etc.
2.28.12 Occupancy, etc.
2,28.14 Winter service
2.28.22 Road plants
Default improvements in traffic areas
COLLECTIVE TRAFFIC (32)
2.32.30 Common aims
2.32.31 Busoperation
2.32.33 Fargeoperations
2.32.34 Airports
2.32.35 Railway operations
APORTS (35)
2.35.40 Havens
2.35.41 Lystboat ports and so on.
2.35.42 Kystprotection
3 Education and culture
PEOPLE'S SCHOOL, ETC. (22)
3.22.01 Public schools
1 Drift
092 Participant Payment
2 PM Reimbursement
004 Ahead of scalar loan
3.22.02 Joint expenditure for the municipality's entire school system
3.22.03 Sick and home schooling
3.22.04 Pesdagogical Psychological Consultancy, etc.
3.22.05 School recreational arrangements
1 Drift
002 Searching supplements
003 Free-space in school-free time arrangements
092 Parental pay including feral spaces and sibling supplements
3.22.06 Beinged students in primary school
3.22.07 Special training in regional offers
1 Drift
001 Objective Funding of Regional Offerings
002 Shop Places
3.22.08 Municipal special schools, cf. The section 20 of the people's elementary school. 2 and paragraph 1. 5
3.22.09 Language stimulation for bilingual children in pre-school age
3.22.10 Contributions to governmental and private schools
1 Drift
001 Elives in free primary schools as well as primary school departments at private high school schools
002 Contributions to the state of high school pupils with free bastion and secondary schools
004 School-free time arrangements for free baselbass
005 Contributions to the state of language stimulation for biingual small children in free basal schools
006 Local authorities for free basal schools
3.22.12 Autumn Schools and youth school schools
3.22.14 Youth Education Guide
3.22:16 Special Pear-Dagogical assistance to children in early childhood age
Operation
001 Objective Funding of Regional Offerings
002 Shop Places
3.22.17 Special pedagogical assistance for adults
3.22.18 Sport facilities for children and young people
1 Drift
001 Objective Funding of Regional Offerings
002 Shop Places
JUVENILE EDUCATION (30)
3.30.44 Production schools
1 Drift
001 Production Schools
002 Basic supplements for production schools
3.30.45 Vocational training
1 Drift
001 School Benefit
002 Intuition expenditure in municipal institutions and grants for special training courses
003 Supplementary grants
004 Expenses for running in workshop schools
2 PM Reimbursement
001 Reimbursement of expenditure by 65%. on grouping 001
002 Reimbursement of expenditure by 50%. on grouping 002 and 003
3.30.46 Youth training for young people with special needs
CULTURAL BUSINESS (35)
3.35.60 Museums
2 PM Reimbursement
002 Ordinary state grants
004 Ortiary state aid
3.35.61 Biographs
3.35.62 Teatres
2 PM Reimbursement
002 Reimbursement concerning the children's theatres, the theatres and the training of theatres
3.35.63 Musikevents
2 PM Reimbursement
002 Reimbursement concerning music schools
3.35.64 Other cultural tasks
PEOPLE'S INFORMATION AND LEISURE ACTIVITIES, ETC. (38)
3.38.70 Common aims
3.38.72 Populent education
1 Drift
001 Underview
3.38.73 Volunteering Volunteering
1 Drift
002 Activities
3.38.74 Facial Supplements
1 Drift
001 Local-state aid for adult education.
002 Local supplements for the voluntary public information process.
092 Charges in accordance with section 22 (3). 4, concerning rooms for the public instruction for adult education.
093 Charges in accordance with section 22 (3). 4, concerning premises for the voluntary public information assembly.
3.38.75 Free-Time Operations outside the People's Information Act
3.38.76 Youth School Company
3.38.77 Daghars schools
3.38.78 Municipal Supplements to State-funded Selling
educational establishments, etc.
1. Drift
001-(1) 001-Proclawing of the temporary ill to youth training, in accordance with section 10 of the law on the provision of training for training in youth education and so on.
Regional Development for education (41)
3.41.80 Regional development tasks in the field of training
4 Health services
HEALTH COSTS, ETC. (62)
4.62.81 Activity definitely co-financing of health care
002 Stationaire somatik
003 Ambulant somatik
004 Stationaire psychiatry
005 Ambulant psychiatry
006 Praxical Sector (Health Insurance)
007 Retraining under Instruction
4.62.82 Local authority retraining and maintenance training
1 Drift
001 Municipality Retraining and Maintenance training
002 Ambulant specialised rehabilitation (health officer, section 140)
003 Passenger transport
4.62.84 Vederlagsfree treatment with a physical therapist
4.62.85 Municipal dental care
1 Drift
001 Tandocare for 0-18 year olds are divided into the local authority ' s own clinics
002 Dental Dental 0-18 (1) year olds in other providers (private dentists and other municipalities ' s clinics).
003 Omsorgs-and specialty-care nursing in the municipality's own clinics
004 Omsorg and special care for other providers (private dentists and regional dental clinics)
005 Support for dentists
4,62.88 Health promotion and prevention
4.62.89 Municipality Health Services
4.62.90 Other healthcare costs
1 Drift
001 Municipal Expense for hospice-stay
002 Expenses for the purchase of private medical services
003 Nursed Patients Rent
004 Funeral help
005 Becreditor Allowance
5 Social Tasks and Employment
DAILY OFFERS FOR CHILDREN AND YOUNG PEOPLE (25)
5.25.10 Common aims
017 Sibling supplements (§ § 43, paragraph 1 no. 1, 63, paragraph 1. 1 no. 1 and 76 (3). 2 in the Bidder Act)
018 Deposits to parents who choose private care (§ 80 in the day offer Act)
019 Deposits to parents in childcare services (§ § 39 and 40 in the Law on Social Service) and grants to parents for the care of their own children (§ 86 in the Bid Act)
2 PM Reimbursement
006 Reimbursement of the costs of 5.10-5.19 for refugees with 100%. reimbursement
5.25.11 Daily care
1 Drift
001 Salary for day care
002 Free seat (the tenderer's section 43 (3). 1, no. 2-4)
003 Municipality ' s expenses on a day-day tender by the tender Act, which is part of a 24-year service post-Section 55 in the Act of Social Services
092 Parental pay intime grants (sections 31 to 33 and 41-42 in the tender Act)
5.25.12 The Swing stub
1 Drift
002 Free space (the day offer Act, section 17, paragraph. 6 and 43, paragraph 1, no. 2-4)
003 Municipality ' s expenses on a day-day tender by the tender Act, which is part of a 24-year service post-Section 55 in the Act of Social Services
092 Parental pay intime grants (sections 31 to 33 and 41-42 in the tender Act)
5.25.13 Kindergarten
1 Drift
002 Free space (the day offer Act, section 17, paragraph. 6 and 43, stk.1, nr 2-4)
003 Municipality ' s expenses on a day-day tender by the tender Act, which is part of a 24-year service post-Section 55 in the Act of Social Services
092 Parental pay intime grants (sections 31 to 33 and 41-42 in the tender Act)
5.25.14 Integrated institutions
1 Drift
002 Free space (§ § 17, paragraph 7 6, 43, paragraph 1, no. 2-4, 63, paragraph. 1, no. paragraphs 2 to 4 and 76 (4). 1 in the Bidder Act)
003 Municipality ' s expenses on a day-day tender by the tender Act, which is part of a 24-year service post-Section 55 in the Act of Social Services
092 Parental pay intime grants (§ § 31-33 and 41-42, 57-58 and 61-62 and 71-72 and 74-75 of the Bid Act)
5.25.15 Fritimeshjem
1 Drift
002 Free space (§ 63, paragraph 1, no. 2-4 in the Bidder Act)
003 The municipality ' s expenses for leisure home after the tender law, which is part of a 24-hour period, in accordance with Article 55 in the Act of Social Services.
092 Parental pay intime Supplements (§ § 57-58 and 61-62 of the tendering lobe)
5.25.16 Klubber and other social-pedagogical leisure offer
1 Drift
002 Free space (section 76, paragraph 1 in the Bidder Act)
003 The municipality ' s expenses for clubs following the tender law, which is part of a 24-year service, in accordance with Article 55 in the Act of Social Services
092 Parental pay intime grants (§ § 71-72 and 74-75 of the Bidder Act)
5.25.17 Special benefits and special clubs
1 Drift
003 Frits, special benefits offerings
004 Frits, special cluboffers
005 Advance to the lowering of parental payment, special day quotes
006 Advance to the reduction of parental payment, special cluboffer
007 Sisksupplements, Special Benefits
008 Sibling supplements, special cluboffers
092 Parental pay intime grants, special benefits (Section 32) ;
093 Parental pay intime grants, special cluboffers (§ 36),
2 PM Reimbursement
001 Refusion by the rules of the central reimbursement scheme
5.25.18 Open pedagogical offer, playground, etc.
5.25.19 Offer to private institutions, private daycare, private leisure homes, private clubs, and pool systems
1 Drift
001 Obligatory grants for pool schemes (see. section 101 of the tenderer,
002 Operating grants to children in private institutions (cf. daytenderer, section 36),
003 Advance to administration in private institutions (cf. daytenderer, section 38),
004 Building Deposits in Private Institutions (see section 25 (a) of the tenderer. 4)
005 Free-space grants to children in private institutions (cf. section 43, number of the tenderer. 2-4).
006 Operating grants to children in private daycare, private leisure homes and clubs and pool schemes (see. section of the tenderer, section 34, 60, 73 and 102 (102).
007 Free-space for children in private daycare, private leisure homes, clubs, and pool rules (see. section of the tenderer, section 43, stk.1, no. 2-4, 63, paragraph. 1, no. paragraphs 2 to 4 and 76 (4). 1).
5 Social Tasks and Employment
OFFERINGS FOR CHILDREN AND YOUNG PEOPLE WITH SPECIAL NEEDS (28)
5.28.20 Foster families and places of residence, etc. for children and young people
1 Drift
001 PRent Families (§ 66, stk.1, nr. 1)
002 Network Spend Families (§ 66, paragraph 1, no. 2)
003 Solations for children and young people (§ 66, paragraph. 1, no. 4)
004 Kost and secondary schools (§ 66, paragraph 1, no. 4)
005 E' s room, dorm or collegial places (§ 66, paragraph, 1, no. 3)
006 Skibprojects, etc. (§ 66, paragraph. 1)
007 Legal Aid (§ 72)
092 Charges (§ § 159 and 160)
2 PM Reimbursement
001 Refusion of expenditure by the rules of the central reimbursement scheme (§ 176)
002 Refusion of the cost of refugees by 100%. reimbursement
003 Berightings
004 Reimbursement for legal assistance
5.28.21 Preventative measures for children and young people
1 Drift
001 Consultant assistance with regard to the child or the young man's relationship (Clause 52 (3). 3, no. 1)
002 Practical, pedagogical or other support at home (§ 52, paragraph 3, no. 2)
003 Family treatment or treatment of the child or the young people ' s problems (section 52 (3). 3, no. 3)
004 Full Shift for both custody, the child or the young and other members of the family (§ 52 (4)). 3, no. 4)
005 Compensatory arrangements (§ 52, paragraph 3, no. 5)
006 Personal adviser (§ 52 (3) 3, no. 6 and section 76 (4). 2 and section 76 (4). 3, no. 2)
007 Fast Contact for the child or young (Clause 52 (3)) 3, no. 7 and section 76 (4). Article 76 (2) and Section 76. 3. no. 3)
008 Fixed contact for the entire family (section 52 (s) 3, no. 7)
009 Remediation of the internship for a public or private employer (§ 52 (3). 3, no. 9)
010 Other assistance intended to provide advice, treatment and practical and practical and pedagogical support (Claim 52, paragraph 1). 3, no. 10)
011 Financial support for expenditure in relation to measures or financial aid, whose support replaces an otherwise more invasive and comprehensive measure (§ 52 (3). 4)
012 Economic aid in order to avoid the affinity of the home, to expedite a return and to a stable contact between parents and children during the application (Section 52 (3). 5)
013 Support for the holder of the custody of a child or a youth ' s affixing outside the home (§ § 54 and 54 (a))
2 PM Reimbursement
001 Refusion of expenditure by the rules of the central reimbursement scheme (§ 176)
002 Refusion of the cost of refugees by 100%. reimbursement
003 Berightings
5.28.23 Deadly institutions for children and young people
1 Drift
001 Daughing institutions for children and young people with significant and lasting physical or mental capacity (§ 66, paragraph, 1, no. 5. pkt., cf. § 52, paragraph. 3, no. 8 and sections 58, section 75 and section 76 (6). 3, no. 1 and 4)
002 Daughing institutions for children and young people with social behavioural problems (§ 66, paragraph ONE, FIVE. pkt., cf. § 52, paragraph. 3, no. 8 and sections 58, section 75 and section 76 (6). 3, no. 1 and 4)
092 Charges (§ 159 and 160)
2 PM Reimbursement
001 Refusion of expenditure by the rules of the central reimbursement scheme (§ 176)
002 Refusion of the cost of refugees by 100%. reimbursement
003 Berightings
5.28.24 Siknexnsons for children and adolea
1 Drift
092 Charges (§ 159 and 160)
2 PM Reimbursement
001 Reimbursement from Central Reimbursement (§ 176)
002 Refusion of refugees by 100%. reimbursement
003 Berightings
5 Social Tasks and Employment
OFFERINGS FOR THE ELDERLY AND THE DISABLED (32)
5.32.30 Elder housing
1 Drift
001 Benefit aid for private-country housing
005 Leajetab
092 LeyeRevenue
5.32.32 Prenting and caring for older and disabled persons
1 Drift
001 The municipality's provision of personal and practical assistance (home aid) is covered by a free choice of supplier (Service Act 83 and 94)
002 Offer to personal and practical assistance, etc., which the recipient assumes (Service Option section 95)
003 Assists to the hire of assisting persons with reduced ability to function (Service Act, Section 96)
004 Home Health Care
009 Private personal and practical assistance providers (Home Help), (Service Act 83, cf. § § 91, 92 and 93)
011 Personal and practical assistance (home aid) exempted free choice of supplier (Service Act 83, cf. § 92)
012 Personal and practical help (home help) in the free-care housing (Danish Housing Act, section 32)
013 Benefits for servicelent's section 83, which may be imposed on the property of a payment (free-care housing Act, section 32)
092 For personal and practical assistance (Home Help) (Service Act 161)
014 Services for servicelent's section 83, which may be imposed on the property of self-payment (Danish Housing Act, section 32)
093 Bebose payment for service
2 PM Reimbursement
001 Refusion of expenditure by the rules of the central reimbursement scheme
002 Refusion of the costs of refugees by 100%. reimbursement
003 Berightings
5.32.33 Preventive efforts for elderly and disabled persons
1 Drift
001 Preventive Home Vigo
002 General offering with enablement and preventive aim, cf. the service section, section 79,
003 Resolution, loading and assistance, etc. to the elderly and to persons with significantly reduced functional capacity, cf. Service overhead, section 84, 85 and 102.
093 Payment for service in connection with the loading conditions
2 PM Reimbursement
001 Refusion of expenditure by the rules of the central reimbursement scheme
002 Refusion of the costs of refugees by 100%. reimbursement
003 Berightings
5.32.34 Prenting homes and sheltered homes
1 Drift
094 Beboder Payment for Rent
096 Beboder's payment for electricity and heat
2 PM Reimbursement
001 Refusion of expenditure by the rules of the central reimbursement scheme
002 Refusion of the costs of refugees by 100%. reimbursement
003 Berightings
5.32.35 Utility, consumer goods, accommodation and transport services
1 Drift
001 Aid for the purchase of car, etc. (Service skyskys section 114)
002 Optical vision aids (servicelskys § 112)
003 Arm and benprotesses (servicelskys § 112)
004 Hear appliances for persons (service level section 112)
005 Orthic remedies, including footwear (servicelskys § 112)
006 Incontinence and colostomy remedies (service cell section 112)
007 Other aids (servicelskys § 112)
008 IT Utias and IT Supprets (Service above § § 112 and 113)
009 Benefits of benefits (Service above § 113)
010 Houses for housing (service option § 116)
011 Support for individual services (Service above § 117)
091 Repayment for aid for the purchase of the car (servicelskys § 114)
093 Repayment of assistance to housing services (service option § 116)
2 PM Reimbursement
001 Refusion of expenditure by the rules of the central reimbursement scheme
002 Refusion of the costs of refugees by 100%. reimbursement
003 Berightings
004 Reimbursement for refugees with 75%. reimbursement
5.32.37 Prentals and assistance to sickness products etc. in the care of dying in their own homes.
1 Drift.
001 Salary and care fees for families, cf. service top sections § 118 and 119.
003 Helper care for care of dying in their own homes, cf. Service overhead § 122
5 Social Tasks and Employment
CONSULTING (35)
5.35.40 Consulting and consulting institutions
1 Drift
001 aids and the establishment of excipient median paws.
2 PM Reimbursement
001 Refusion by the rules of the central reimbursement scheme
QUOTATION FOR ADULTS WITH SPECIAL NEEDS (38)
5.38.42 Booffers for people with special social problems (§ § 109-110)
1 Drift
001 Booffers for people with special social problems (§ 110)
002 Women's shelters (§ 109)
092 Beboded payment (§ 163, paragraph 2)
2 PM Reimbursement
001 Refusion by the rules of the centralised refund scheme
002 Refusion of the cost of refugees by 100%. reimbursement
003 Berightings
004 Reimbursement concerning boilers and so on to persons with specific social problems of 50%. Reimbursement (§ 177, nr. 5)
5.38.44 Alcohol treatment and treatment shjem for alcohol-damaged (141 health officer)
1 Drift
001 Daycare
002 Full day care
003 Ambulant processing
5.38.45 Processing of drug addicts (servicelskys § 101 and health officer § 142)
1 Drift
001 Day Processing Quotation for drug addicts in 18 years and more (§ 101)
002 Full Shift for drug addicts in 18 years and more (§ 101)
003 Day-treatment offers to young drug users under the age of 18 (§ 101, paragraph 1) 3)
004 Full 24-year treatment for young drug users under the age of 18 (§ 101, paragraph 1). 3) 092 The property payment (§ 163 (3). 2)
2 PM Reimbursement
001 Refusion of expenditure by the rules of the central reimbursement scheme
002 Refusion of the cost of refugees by 100%. reimbursement
003 Berightings
5.38.50 Booffers for long-stay stay (§ 108)
1 Drift
001 Long-term Booffers for People with Special Social Problems
002 Long-term resident booffers for people with reduced capability
003 Long-term reboating for mental content.
005 Practical and personal help (§ § 83-86 and 102)
093 Bebose payment for service
094 Beboder Payment for Rent
096 Beboder's payment for electricity and heat
2 PM Reimbursement
001 Refusion of expenditure by the rules of the central reimbursement scheme
002 Refusion of the costs of refugees by 100%. reimbursement
003 Berightings
5.38.52 Booffers for temporary stay (§ 107)
1 Drift
001 non-persistent booffers for people with special social problems
002 non-persistent booffers for people with reduced physical and mental abilities (disability).
003 Non-persistent boating for mental life.
005 Personal and practical assistance (§ § 83-86 and 102)
092 Beboated payment (§ 163)
2 PM Reimbursement
001 Refusion by the rules of the central reimbursement scheme
002 Refusion of the costs of refugees by 100%. Reimbursement.
003 Berightings
5.38.53 Contact and accompanying schemes (§ § 45, 97-99)
1 Drift
002 Support and contact system for mental-eating (§ 99)
003 Ledger Management Accompanying Scheme (§ § 45 and 97)
004 Contact system for deaf-blind (§ 98)
005 Contact and support person for the substance and alcohol addicts and the homeless (§ 99)
2 PM Reimbursement
001 Refusion of expenditure by the rules of the central reimbursement scheme
002 Refusion of the cost of refugees by 100%. reimbursement
003 Berightings
5.38.58 Protected employment (§ 103)
1 Drift
001 Protected employment for persons with special social problems
002 Protected employment for persons with reduced capability
003 Protected employment for persons under alcohol and substance abuse
005 Labor remuneration (§ 105)
2 PM Reimbursement
001 Refusion of expenditure by the rules of the central reimbursement scheme
002 Refusion of the cost of refugees by 100%. reimbursement
003 Berightings
5.38.59 Activity and Commandment Offerings (§ 104)
1 Drift
001 The Activity and Commandment Bid to People with Special Social Problems
002 Activity and Commandment for persons with reduced capability
003 Activity and co-offer to persons under alcohol and substance abuse
005 Labor remuneration (§ 105)
2 PM Reimbursement
001 Refusion of expenditure by the rules of the central reimbursement scheme
002 Refusion of the cost of refugees by 100%. reimbursement
003 Berightings
5 Social Tasks and Employment
FORBIDS TO FOREIGNERS (46)
5.46.60 Introduction Programme and so on
1 Drift
001 Offerings for Benefit Recipients pursuant to the Integration Law, section 23 a
002 Expenses for benefit recipients under the Integration Law, section 23 b
003 Charges to Benefit Recipients pursuant to the Integration Law, section 23 c as well as section 24 b
004 Charges to mentor for benefit recipients under the integration law-23 d
005 Charges to self-supporting offerings in accordance with the Integration Law, section 23 a
006 Offer to be offered self-supporting in accordance with the Integration Law, section 23 b
007 Expenditure for self-supporting offerings as section 23 c of integration
008 Charges to mentor self-grieving according to the integration law-23 d
009 Charges for the eligibility and introduction by the integration law, section 24a
010 Danced-up training for performance beneficiaries pursuant to the integration Act, section 21
011 Sage training for self-prosels, as provided for in the integration Act, section 21
012 Expenses for specially organised Danish education according to section 22 of the Integration Act
013 Charges for Danish training for other courier training, according to the law of Danish education for adult foreign nationals and others.
014 Tolkeexpenses.
091 Geabr for participation in Danish training, according to the law of adult education for adult foreign nationals and others, as referred to in Article 14 (1). 2
092 Advance to minors unaccompanied asylum-seekers
097 Basic supplements for foreigners covered by the introductory programme pursuant to section 45 (3). 4, in the integration act
098 Berightings
100 Performance supplements for foreigners commence training under the integration Act of Article 45 of the Act of Inferno. 7
101 Score supplements for foreigners consisting of the test in Danish pursuant to Article 45 (5) of the integration Act. 7
2 PM Reimbursement
102 Score supplements for foreigners who arrive in ordinary employment pursuant to Article 45 of the Integration Code. 7
001 Refusion of the costs of grouping 001-012
002 Reimbursement of the costs of grouping 013
5.46.61 Introduction Intro
1 Drift
004 Benefit to foreigners
005 help in special cases for foreigners
090 Repayment for the payment of 75%. reimbursement
091 Repayment for the payment of 50%. reimbursement
092 Repayment for assistance in specific cases of 75%. reimbursement
093 Remittuse for assistance in specific cases of 50%. reimbursement
2 PM Reimbursement
004 Reimbursement concerning intro benefits for foreigners
005 Reimbursement for assistance in special cases for foreigners
5.46.65 Repatriation
1 Drift
001 repatriation help
2 PM Reimbursement
001 Reimbursement for assistance to repatriation with 75%. reimbursement
5 Social Tasks and Employment
PRE-EARLY PENSIONS AND PERSONAL ADDENDUM (48)
5.48.67 Personal Appendices and so on
1 Drift
001 Glasses, personal supplement section 14, paragraph 14. 1 (§ 17, paragraph 1) 2)
002 Medicine, personal supplement section 14 (4). 1 (§ 17, paragraph 1) 2)
003 Dentist treatment, personal supplement section 14 (4). 1 (§ 17, paragraph 1) 2)
004 Physical therapy, potherapy, chiropractor and psychology, personal additions section 14 (4). 1 (§ 17, paragraph 1) 2)
005 Supplement to pensioners with a reduced pension (fraction), personal supplement section 14 (4). 1 (§ 17, paragraph 1) 2)
006 Other Personal Amendment No 14 (4). 1 (§ 17, paragraph 1) 2)
007 Glasses, Health Clause, section 14a (§ 18)
008 Medicine, health allowance, section 14 a (§ 18)
009 Dental treatment, health care allowance, section 14 (a) (1). 1 (§ 18 (3). 1)
010 Tandprosthetic, health allowance, section 14 (a) (a). 4 (§ 18, paragraph 4)
011 Physical therapy, chiropractor-and psychology treatment, health allowance, section 14 a (§ 18)
012 Foottreatment, health care allowance, section 14 (a) (1). 4 (§ 18, paragraph 4)
013 Heat supplement by 75%. Reimbursement, section 14, paragraph 1. 2 and 3 (§ 17, paragraph 1) 1 and 3)
093 Repayment of personal addendum provided with 75%. Reimbursement before 1. 1. 1998
094 Payback a personal supplement given by 50%. Reimbursement in the period 1.1. 1998-1.3. 2001
2 PM Reimbursement
002 Reimbursement of the heating supplement
003 Berightings
004 Reimbursement of personal addendum and health allowance
5,48.68 Pre-early retirement with 50%. reimbursement
1 Drift
001 Highest and intermediate early retirement by 50%. reimbursement
002 Regular and incredded general early retirement by 50%. reimbursement
2 PM Reimbursement
003 Berightings
004 Reimbursement for highest and intermediate early retirement by 50%. reimbursement
005 Reimbursement for general and increment general early retirement by 50%. reimbursement
5,48.69 Early retirement with 35%. Reimbursement-recognized by rules in force before 1. January 2003
1 Drift
001 Highest and intermediate early retirement by 35%. reimbursement
002 Regular and elevated general early retirement by 35%. reimbursement
2 PM Reimbursement
003 Berightings
004 Reimbursement for highest and intermediate early retirement by 35%. reimbursement
005 Reimbursement related to ordinary and incredded general early retirement by 35%. reimbursement
5,48.70 Early retirement with 35%. Reimbursement, recognized by rules in effect from 1. January 2003
1 Drift
001 Pre-early retirement by 35%. reimbursement
2 PM Reimbursement
002 Reimbursement for early retirement by 35%. reimbursement
003 Berightings
5 Social Tasks and Employment
CASH BENEFITS (57)
5.57.71 Health benefits
1 Drift
001 Sick Health money after 52 weeks without reimbursement
002 Nursing benefits without reimbursement due to missing follow-up
003 Nurses ' money by 50%. reimbursement
004 Nursing money by 50%. reimbursements to parents with serious sick children, cf. § 19a
005 Nursing benefits by 65%. reimbursement, cf. § 62 (2) 3, 6 and 7, in the case of sickness benefits
006 Health benefits by 35%. reimbursement, cf. § 62 (2) 3, in the case of sickness benefits in sickness,
007 Operating Expenses in connection with active offer to recipients of sickness benefits by 50%. the refund, in accordance with Chapters 10 and 11, and the costs of remedies and mentor;, cf. Chapter 14 and section 76 to 77 and section 78-81 of the Act on an active employment service ;
008 Salary allowance by 65%. reimbursement in connection with the employment of the sickness benefits in the case of pay grants, cf. § 51, paragraph. 1, in the Act of an active employment service ;
090 Rear income for sickness benefits
2 PM Reimbursement
002 Refusion of sickness benefits by 50%. reimbursement
003 Berightings
004 Reimbursement of sickness benefits by 50%. reimbursements to parents with serious sick children, cf. ~ 30, paragraph ... 2
005 Reimbursement of reimbursement to the state of sickness benefits as a result of supervision, control and audit
006 Refusion of sickness benefits and salary supplements by 65%. Reimbursement (grp. 005 and 008)
007 Refusion of sickness benefits by 35%. Reimbursement (grp. 006)
008 Reimbursement of operating costs by 50%. Reimbursement (grp. 007)
5.57.72 Social objectives
004 Experts on the contender, etc. with children (Asset Law, sections 83 and 84)
006 Help for medical treatment and other treatment. (Asset Act, section 82)
008 Single Expense and Move Help (Asset Act, sections § 81 and 85)
009 Merexpense allowance for the child-reduced ability of children (Service Act, section 41)
010 Merit for adults with reduced ability to function (Service Upset, section 100)
015 help to cover lost work profits and so on by means of reduced ability to function (Service Act, section 42).
016 Expenses in connection with the purchase of training tools, courses, help, etc. for home training (Service Act, section 32 (4)). 8)
017 Survival Helper (Asset Act, § 85 a)
091 Payback.
2 PM Reimbursement
001 Reimbursement by the rules of the central reimbursement scheme for the groupings 009-016 (SEL § 176)
002 Reimbursement of social-purpose expenditure on grouping no. 004-017.
003 Berightings
5.57.73 Contango assistance
1 Drift
001 cash and start help for people who are searched for flexing jobs, not reimbursable (§ 100, paragraph) 1, 104, paragraph 1. 1, section 104, paragraph 1. 2 and section 104a of the Law on Active Social Policy)
002 Cash and assistance for persons without a timely offer in accordance with the rules of capital 17 in the Act on active employment, not reimbursements (§ 100, paragraph 1) 2, in the Act of Active Social Policy)
013 Cash benefits for wealthier and starters for married and consented to 25 years of age 35%. Reimbursement (§ 25, paragraph 1, no. Paragraph 25, paragraph 25. 2 no. One and two, section 25, paragraph. -Five and a half. 7, section 25, paragraph. 12 no. Paragraph 1 and paragraph. 13, section 25 a, and section 26 (s). 5 in the Act of Active Social Policy)
016 Special support with 35%. reimbursement (§ 34, in the Act of Active Social Policy)
017 Ongoing assistance to certain groups of groups of 35%. reimbursement (§ 29 in the Act of Active Social Policy)
018 Cash benefits for non-publishers and starlet help for a single-filled 25-year-old age of 25%. Reimbursement (§ 25, paragraph 1, no. 2, section 25, paragraph. 2, no. 3, section 25, paragraph. 3, section 25, paragraph. -Five and a half. 7, section 25, paragraph. 12, no. 2 and paragraph 1. 13, section 25 a, and section 26 (s). 5 in the Act of Active Social Policy)
019 Social Security for a person of 60 years of no social pension and for asylum-seekers with 35%. reimbursement (§ § 25 a, 27 and 27 a in the Act of Active Social Policy)
020 Contanning assistance and startup assistance to young, etc. by 35%. Reimbursement (§ 25, paragraph 1, no. 3 and 4, section 25 (4). 4, section 25, paragraph. 12, no. 3 and 4 and paragraph 1. 13, section 25 a, and section 26 (s). 5 in the Act of Active Social Policy)
091 Repayment of aid granted by 35%. reimbursement (§ 2091, 93 and 94 of the active social policy and section 111 of the Act on active employment and section 164 of the Social Services Act)
092 Repayment of aid granted by 50%. reimbursement (§ 91, 93 and 94 in the Act of Active Social Policy, and § 111 in the Act of active employment and section 164 of the Social Services Act)
093 Repayment of Terminal Services and so on by 35%. Reimbursement (§ 92, in the Act of Active Social Policy)
094 Repayment of Terminal Services and so on by 50%. Reimbursement (§ 92, in the Act of Active Social Policy)
095 Repayment of ongoing assistance to certain groups of persons with 35%. reimbursement (Section 29 in the Act of Active Social Policy).
096 Post-payment of cash benefits and other items. the period before 1. July 2006 by 50%. reimbursement
2 PM Reimbursement
001 Refusion of repaid cash benefits etc. of grouping no. 092 and 094
002 Reimbursement of cash benefits etc. of grouping no. 013, 016, 017, 018-020 minus grp 091, 093 and 095.
003 Corrigendum (Section 65 (3). in the Confession of State Reimbursement and Supplements and Accounting and auditing.
020 Ahead from the EU
030 Reimbursement of payment of cash benefits and so on by 50%. a refund on the grouping number. 096
5.57.74 Console assistance in respect of certain groups of refugees
1 Drift
004 aid to unaccompanied refugee children and disabled refugees with 100%. reimbursement (Law on active social policy ~ § 25, 25 a, 26, 27, 27 a, 34, and the Act of Active Employment Action Section 63)
005 aid to unaccompanied refugee children and disabled refugees by 100%. reimbursement (Law on active social policy § § 52, 63, 64 and 65, and the active employment action section 63)
By the way, 006 aid to unaccompanied refugee children and disabled persons with a hundred per-per-per-child refugees. reimbursement
Moreover, in the first three years of the first three years, aid to refugees are to be used. reimbursement
091 Repayment for amounts of 100%. reimbursement
092 Repayment for amounts of 75%. reimbursement
2 PM Reimbursement
002 Reimbursement for refugees with 75%. reimbursement
003 Berightings
004 Reimbursement of refugees by 100%. reimbursement
020 Ahead from the EU
5.57.75 Enabled Cash Help Recipients
1 Drift
004 Special aid with 65%. reimbursement (§ 34, in the Act of active social poles)
007 Allowance by 50%. reimbursement (Law on active employment action, section 83)
010 Fortification of people in quotes in accordance with Chapters 10 and 11 by 65%. Reimbursement (Law on an active employment action ~ § 38 paragraph 1) 2 and 45 (3). 2 and 3).
011 Salary allowance for persons in quotes after chapter 12 with 65%. Reimbursement (Law on active employment efforts capped. 12).
012 help for training and assistiation, with 50%. reimbursement (Law on an active employment action ~ § § 99 and 100).
014 Cash help and start help during revalidation with 65%. reimbursement (§ § 25, 25 a and 26 (4)) 5, cf. ~ § 46, paragraph. ONE, THREE. Act. and 47 (4). 4 and 5 of the Law on Active Social Policy).
093 Repayment (Law on active social policy caps. 12) by 50%. reimbursement
094 Repayment (Law on active social policy caps. 12) by 65%. reimbursement
096 Post-payment of expenses for enabled cash benefits receivers and so on. the period before 1. July 2006 by 50%. reimbursement
2 PM Reimbursement
001 Reimbursement of expenditure by 65%. Reimbursement of grouping 004, 010, 011 and 014 minus grouping 094
002 Reimbursement of expenditure by 50%. Reimbursement of grouping 012 minus grouping 093
003 Corrigendum (§ 65 (3) 3. in the Confession of State Reimbursement and Supplements and Accounting and auditing.
020 Ahead from the EU
030 Reimbursement of payment of cash benefits and so on by 50%. a refund on the grouping number. 096
5.57.76 Housing Benefit to pensioners
1 Drift
001 Offer to Tenants
002 Loans for the owners of one and two family houses
003 Offer and loans to the Andelers and others.
005 Sublets to rent-in-housing payment
091 Autumn Adjustments
093 Repayment of loans and interest
2 PM Reimbursement
002 Reimbursement of housing service
003 Berightings
5.57.77 Boligsecuring
1 Drift
001 Boligsurance as a loan
002 Boliginsurance for urban regeneration, etc. for tenants and rent supplements after Section 29 b
003 Boliginsurance as a grant and loan
005 Boliginsurance as a subsidy
006 Regular housing security
007 Boligsurance for urban regeneration, etc. for the Andeloats and others.
008 Advance to business leaders
009 Housing protection for the tenant in free-assisted housing
010 Houseprotection for special needs without reimbursements
091 Autumn Adjustment
092 The post-regulation of housing security, in particular need, without reimbursement
093 Repayment of loans and interest
2 PM Reimbursement
002 Reimbursement of housing insurance and housing allowance after Section 29 b
003 Berightings
5.57.78 Daily money to insured unemployed
1 Drift
001 Daychange in active periods, 25%. municipality contribution
002 Daytime in passive periods, 50%. municipality contribution
003 Daychange for lack of time, full municipal funding
004 Berightings
5 Social Tasks and Employment
REVALIDATION (58)
5.58.80 Revalidation
1 Drift
001 Merexpenses for accommodation during revalidation and revalidation with 65%. reimbursement (Law on active social policy § § 64 and § 64 a),
002 Revalidation service with 65%. reimbursement (Clause 52 in active social policy)
003 Optional services during revalidation with 50%. reimbursement (Law on active employment action ~ ~ § 76, 78, 79, 80 and 82).
004 Salary for persons in flex jobs on the revalidation institutions (section 71, paragraph 1 in the Law on active employment (active employment)
005 Salary for people in payroll entry positions in target group, section 2, nr. 6, cf. the active employment performance of the revalidation institutions (Section 57 of the Act on an active employment effort),
006 Offer to self-employed person (Law on active social policy § 65)
007 Operating Expenses in connection with revalidation and training activities (Law on active employment in Chapter 10 and the Act on active social policy, section 12),
008 Salary supplements in respect of revalidated's employment with 65% of the salary allowance. reimbursement (Law on active employment action § 51 (4) ; 3, cf. ~ 64, paragraph. 4 and Law on Active Social Policy Section 51 (3). 2).
011 Revalidation service with 65% of business sprays. Reimbursement (Law on active social policy § 52 and the Act of Active Employment Action Section 45 (3). 2)
091 Revenue for revalidation acrepayment shall be paid by 50%. reimbursement
092 Repayment of aid granted by 65%. reimbursement (§ 65, § § 93-94 of the Act on Active Social Policy and Section 111 of the Act on an active employment service)
093 Repayment of aid granted by 50%. reimbursement (§ 65 in Act on active social policy, cf. section 43 (4) of the aid ' s aid. 8 and 9)
096 Payment of revalidation expenses, etc. concerning. the period before 1. July 2006 by 50%. reimbursement
2 PM Reimbursement
002 Reimbursement of expenditure by 50%. Reimbursement of grouping 003
003 Berightings
004 Reimbursement of wage supplements and revalidation services by 65%. Reimbursement of grouping 001, 002, 006, 008 and 011.
030 Reimbursement of the repayment of expenditure for revalidation etc. by 50%. Reimbursement of grouping. 096
5.58.81 Salary grants, etc. to persons in flex jobs and persons in payroll positions in target group, section 2, nr. 6, cf. active job action (previous sparing job)
1 Drift
001 Unemployment after unsupported employment by 35%. Reimbursement (§ 74 f, paragraph 1-3)
002 Salary allowance for persons in flex and self-employed persons with limitations in the work capacity, not reimbursable pay allowances (§ 121, paragraph 1. 4 in the active employment effort).
003 Operating Expenses in connection with active quotes for persons in the event of unemployment, as well as expenses for mentors, cf. section 32 (3). 1 no. 2 and 3, section 32 (3). 2, Chapter 14, section 73b and 74, and Chapter 15, section 78-82 of the Act on active employment.
005 Unemployment benefits, not reimbursements (§ 100, paragraph 1, section 104, paragraph 1. 1-2 and section 104a of the active social policy (1) and Article 104a.
007 Special benefit to persons with no right to unemployment benefit, not reimbursements (§ 100, paragraph. 1, section 104, paragraph 1. 1-2 and section 104a of the active social policy (1) and Article 104a.
008 Paygrant grants to persons in payroll positions in target group, section 2, nr. 6, cf. law on active employment (previous sparing jobs) by 50%. Reimbursement (Clause 63 and section 64 (4) ; Amendment No 5, in the field of active employment.
009 Salary grants for disabled persons in payroll entry positions in target group, section 2, nr. 8 by 65%. reimbursement, cf. law on active employment action (Section 63 and section 64 (4) ; 6 in the active employment effort).
010 Unemployment acidification during a holiday of 50%. reimbursement (§ § 74 e and 74 h)
011 Special benefit to persons with no right to unemployment benefit by 35%. reimbursement (§ 74 i)
012 Operating Expense for persons in flex jobs, people in payroll entry positions in target group § 2, nr. 6, cf. law on active employment (previous spaar-jobs) and disabled persons (sections 74, 76-81, 99 and 101 of the Act on active employment).
013 Salary grant on 1/3 of the salary to persons in flex jobs by 65%. reimbursement (Chapter 13 of the Act on active employment),
014 Salary allowance for a half of the salary to people in flex jobs by 65%. reimbursement (Chapter 13 of the Act on active employment),
015 Salary allowance of 2/3 of the salary to persons in flex jobs by 65%. reimbursement (Chapter 13 of the Act on active employment),
016 Deposits in a half of the salary for self-employed persons with 65%. reimbursement (§ 75, in the Act of active employment),
017 O2 of the salary to self-employed persons with 65% of the salary for self-employed persons. reimbursement (§ 75, in the Act of active employment),
018 Viability of the visitation period before first flex job by 35%. Reimbursement (§ 74 a, paragraph 1) 1 in the Law on Active Social Policy)
019 Occupational Jobs with 35%. Reimbursement (§ 74 a, paragraph 1) 2-4 of the Law on Active Social Policy)
020 Unemployment sickness and maternity by 35%. Reimbursement (§ 74 a, paragraph 1) (5) and Section 74 f (2), 4 in the Law on Active Social Policy)
091 Income for the repayment of unemployment paid by 50%. Reimbursement (§ 104, paragraph 1) 1)
092 Income for the repayment of unemployment paid by 35%. Reimbursement (§ 104, paragraph 1) 2)
093 Revenue from reimbursed wage subsidy to persons in flex jobs by 65% reimbursement (§ 111 in the Act of Active Employment Action)
094 Revenue from reimburseaside wage subsidy to persons in payroll positions in target group § 2, nr. 6, cf. law on active employment (previous sparing jobs) and people with disabilities, section 111, in the Act on active employment (employment)
095 Income from repaid wage subsidy for disabled persons in target group, section 2, nr. 8, cf. law on active employment, section 111 in the promise of an active employment effort),
096 Post-payment of expenses paid to disabled persons. the period before 1. July 2006 by 50%. reimbursement
097 Revenue from repaid wage subsidy to people in flex jobs by 100%. Reimbursement jfr. Section 111 in the promise of an active employment service
098 Revenue from repayment of operating costs to persons in the event of unemployment in flex-job payroll positions in the target group § 2. 6 and disabled people, jfr. Section 111 of the Act on active employment.
100 Revenue from repayment of wage subsidy by 100%. reimbursement which is not eligible for reimbursement ;
101 Paysupplements for cash benefits receivers with long-term lettiness after Article 67 d in the Act of an active employment service
102 Special pay compensation for persons over 55 years of age
103 Levation of persons in activation by 65%. reimbursement, cf. § 104, paragraph 1. Paragraph 1, in the field of active social policy.
104 Special benefit to persons in activation by 65%. reimbursement, cf. § 104, paragraph 1. Two, in the field of active social policy.
105 Revenue from the recovery of unemployment and in particular benefit, not reimbursable. That is back payments. hhv. Grouping 005 and 007.
2 PM Reimbursement
003 Berightings
005 Reimbursement of operating costs by 50%. reimbursement in connection with active offer, unemployment benefit and wage subsidy by 50%. Reimbursement (grp. 003, 008, 010 and 012).
006 Reimbursement of expenses for unemployment benefits and in particular the service of 35%. Reimbursement (grp. 001,011, 018, 019 and 20, minus grout. 092)
007 Reimbursement of payroll allowances for persons in flex jobs, disabled persons and grants for self-employed persons, unemployment costs and special benefit by 65%. reimbursement, cf. Section 75 of the Act of Active Action for Employment (Grap. 002, 009, 013-017, 103 and 104).
5 Social Tasks and Employment
LABOR MARKET MEASURES (68)
5.68.91 Occupation of employment for insured unemployed
1 Drift
001 Instructions and Requalification (including in-view materials), for-secured free, cf. Section 32 (1). 1 and section 76-77 of the active employment performance
002 Bonus payment to other actors in the assured vacant referred after 1 January 2010, cf. § § 26-32 of the Management Act
003 Operating grants to other actors in the assured unemployed, cf. § § 26-32 of the sty-ring law
004 Move help, administration costs for partnership agreements and quality-classification on employment. assured unemployed, cf. ~ ~ 8, 81a and 99 of the Act on an active employment effort and study-notice
005 Co-financing of 50%. for the provision of a transport allowance for : insured after paragraph 82 of the Act of Active Action for Employment, cf. § 109, in the Act of Unemployment Insurance, etc.
006 Utias and other points concerning. assured the unemployed and employed by 50%. Reimbursement (excl. teaching materials, cf. section 76, 77 and 100 in the Act of Active Employment
007Personal assistance for disabled persons in the capacity of 50%. reimbursement, cf. section 4-5 in the law on compensation for disabled persons and so on
008Personal assistance for disabled people during the after and further dance with 50%. reimbursement, cf. Section 14 of the right to compensation for disabled persons in trade and so on
009 Pay supplements for unsecured vacant with 75%. reimbursement-governmental work-publishers and self-weighting institutions, cf. § 51, paragraph. 1, in the law of an active be-scurrying effort
010 Paysupplements for the assured vacant of 75%. reimburse-private employers, cf. § 51, paragraph. 1, in the field of active employment efforts,
011 Salary supplements by 75%. reimbursement-assured unemployed more than 55 years in private companies, cf. § § 67a-67c in the Act of an active employment service
12-wage supplements by 75%. reimbursement-insured persons with disabilities, cf. § 15 in the Act of Compensive compensation for the disabled in professions, etc. as well as § § 51 and 52 of the active employment service
013Løngrant for unemployed with 100% tiresome. reimbursement, cf. § 68, paragraph. 2 in the active employment effort
Fourteen wages for training contracts for employees with 100%%. reimbursements, cf. § 68, paragraph. 2 in the active employment effort
015 Six weeks of self-selected education to secure vacant with 100%. refu-sion (excl. carriage), cf. Chapter 8a of the Act on an active employment effort
016 Job rotation by 100%. Reimbursement-simplified permanent arrangements, cf. Article 98a (2). 1-3, in the Act of Active Employment Action
017 Job rotation by 100%. reimbursement (grants for application)-to special groups of higher education, cf. Article 98a (2). 4, in the law of an ak-tive employment service
019Expenses and subsidies for initiatives concerning. major business closures, cf. § 43 of the Management Act
020 Deposits for bottlenecks for insured unemployed, cf. § 42 of Steering Lf
021 Expenditure and subsidies for acute bottlenecks, cf. Section 42 of the Management Act
2 PM Reimbursement
001 Reimbursement of payroll supplements for unemployed and employed, six weeks of self-selected education and job rotation with 100%. Reimbursement (grp. 013, 014, 015, 016 and 017)
002Refusion of the cost of pay grants by 75%. Reimbursement (grp. 009, 010, 011 and 012)
003 Berightings
004Refusion of ancillaries and personal assistance for the handi capped by 50%. Reimbursement (grp. 006, 007, and 008)
005Reimbursement of operating costs when invoking insured available, including expenses for guidance and training, other actors and move aid, etc. (grouping 001, 002, 003 and 004) by up to 50%. reimbursement within the amount of the amount of raw material, cf. § 117b in the Act of an active employment service
5.68.93 Job Centers
1 Drift
002 Initiatives concerning. large company closures, cf. Section 43 of the Governance Act
5.68.94 Job-centers active employment efforts for secure vacancies
1 Drift
002 Initiatives concerning. major business closures, cf. Section 43 of the Governance Act
003 Bonus charges to other operators for insured unemployed, cf. ~ § 26-32 of the Ming Act
004 Instructions and eligibility for assured unemployed, cf. 32, paragraph. 1 in the promise of an active employment effort.
005 Operating grants to other actors in the assured unemployed, cf. § 26-32 of the Ming Act
006 Ahead for training agreements for employees, cf. § 68, paragraph. 2 in the promise of an active employment effort.
007 Activity Pool, cf. § § 7, 81a and 99 in the Law of an active employment rate
008 Expenses for exciditions and so on. insured unemployed and employed, cf. section 76, 77 and 100 in the promise of an active employment effort
009 Mentors are available. insured unemployed and employed, cf. § § 78-81 of the Act of Active Employment
010 Personal assistance for disabled persons in business, cf. § § 4-5 in legal order no. 55 on compensation for the disabled in professions, etc.
011 Personal assistance for disabled people, after and further training, cf. Section 14 of the right to compensation for disabled persons in trade and so on
012 Isbryer scheme for newly-educated handicapped people, cf. § 15, on the coming-pensation for disabled people in business and so on.
013 Flats for insured unemployed, cf. Section 42 of the Management Act
014 Acutte bottlenecks, cf. Section 42 of the Management Act
015 Move aid in accordance with section 8 of the Law on active job action and be-a-payment for Move Aid
016 Payday grants assured unemployed-governmental and self-governmental employers and self-balanced institutions, cf. § 51, paragraph. 1 in the promise of an active employment effort.
017 Paysupplements insured unemployed-private employers, cf. § 51, paragraph. 1 in the promise of an active employment effort.
018 Salary supplements for the availability of training agreements for the free, cf. § 68, paragraph. 2 in the promise of an active employment service
019 Early efforts-assured unemployed, cf. § 36, paragraph. 4 in the Act of active be-scurrying efforts.
020 Personal assistance to persons with a mental function reduction in professions and in post-training, cf. sections 4-5 and section 14 of the Act on the Change of Act on the compensation of disabled persons in business and so on.
100 Early efforts-not insured unemployed, cf. § 36, paragraph. 4 in the Act on active employment.
101 Job rotation (off-off of previous scheme), cf. § § 97 and 98 of the Act of Active Employment Action
102 Job rotation-simplified, permanent arrangement, cf. Article 98a of the Act on active employment.
103 Job rotation-for special groups of higher education, cf. Article 98a (2). 4, in the law on active employment.
105 State aid grouping into the payment of grants to the job centres.
106 Salary grants have been insured for more than 55 years in private companies, cf. § § 67a-67c in the Act of an active employment service
107 Six weeks of self-selected training for insured unemployed, cf. Chapter 8a of the Act on active employment.
2 PM Reimbursement
001 Reimbursement of the costs job centers with 100%. Reimbursement (grp. 006, 010, 011, 012, 016, 017, 018, 020, 101, 102, 103, 106, 107) ;
5.68.95 Payable supplements for insured job vacant staff
1 Drift
001 Salary for secure unemployed with a payroll allowance (Law on active job action § 51)
002 Paysupplements for non-insured unemployed with a 75% wage subsidy. reimbursement (Law on employment action § 51)
003 Undershowing (Law on active employment § 51)
020 Expenditure to another tender by non-compliance with the quota for wage-subsidy positions, the municipality as a responsible authority (§ 56, on the an-answer for and management of the active employment action and section 2 (2). 4 in Law No 176 of 27. February 2007)
2 PM Reimbursement
003 Corrigences (Law on active employment in paragraph 110 (1). 5 and § 111)
006 Reimbursement of wage subsidy to municipal employers with 75% refund (grr). 002)
020 Ahead from the EU
5.68.96 Service Job
2 PM Reimbursement
003 Berightings
004 Assists to Service Job (Law on the Service Job waiver)
5.68.97 Senior job for people over 55 years
1 Drift
001 Salary to People in Senior Jobs
002 Compensation for people entitled to Senior Jobs
2 PM Reimbursement
002 Offer to municipal senior job
003 Exerrations concerning. senior job
5.68.98 Occupation arrangements
1 Drift
001 Orlov allowance for cash-aid recipients
002 Orlovaccation to recipients of unemployment benefit
003 Appropriation for particularly vulnerable young people under the age of 18 in business practices (Law on active employment action § 50 (a))
004 Specific planned projects under the aegis of the Community (Law on an active prun-timed effort section § 32 (4). 1, no. 2)
005 Specific planned projects under the aegis of the European Union (Law on active employment-sesses section 32, paragraph 1). 1, no. 2)
006 Employers ' labour market training (Law on active employment action, section 32 (4). 1, no. 3)
007 Other training courses and other short directions (Law on active employment action ~ 32)
008 Advance to job centers for unsecured vacancies from the state bottlenecks (Steering Act, section 42).
009 Job training with a pay subsidy to public undertakings, etc. (The promise of an active employment action § 55)
011 Opients of ancillor for activated cash relief recipients (Law on active employment action ~ § 76 and 77).
012 Charges to mentor, cf. Act on active employment action § § 78-81.
013 Move aid, administrative costs of partnership agreements and qualifying for cash-aid beneficiaries (law for active employment action ~ § 8, 81a and 99).
014 Ordinary training courses (§ 32 (4)) 1 no. 3 in the Act of an active be-scurring effort).
016 Production schools (Law on active employment action § 32 (4)). 1)
018 Dates in Danish as a second language class for enabled Icon-Tanthingly Receivers and Start Thread Recipients (Act about an active be-scurrying efforts chap. 10-12)
019 Expenses and grants to job centres and pilot service centres for municipalities-le target groups held in the case of acute bottlenecks, cf. Governance Act § 42
020 Operating costs of available self-supporting in accordance with section 75 a in the Act of an active employment effort
092 Revenue for work carried out in private homes and so on (Law on active employment, section 32 (2). 2)
093 Revenue from repaid operating costs which have been paid out on an inaccurate basis.
2 PM Reimbursement
003 Corrigendum (Law on Legal Security and Administration in the Social Area Section 85 (3). 1)
006 Reimbursement of the oral service to cash receivers and recipients of unemployment benefit
007 Reimbursement of operating costs associated with activation quotises, training activities etc. with 50%. Reimbursement (§ 100, paragraph 2 and 3 of the Law on Action for Aak and Aak-Policy Policy and Law on Active Employment Action Section 118 (3). 1, and 119 (1). 1)
008 Refusion of the mentoring expenses by 50% refund in relation to tender after LAB Section 78-81.
016 Schools of production schools (Law on active employment-action ~ 32)
017 Schools of production schools for others other than cash-aid beneficiaries (Law on active employment action ~)
019 Offer from the EU concerning others other than cash receivers
020 Ahead from the EU
SUPPORT FOR VOLUNTARY SOCIAL WORK AND OTHER SOCIAL OBJECTIVES (72)
5.72.99 Other social objectives
1 Drift
001 Tinglysolution levy on loans for the payment of property taxes and similar.
002 Houses for housecover (§ 80)
003 Aid for voluntary social work (§ 18)
6. Joint costs and administration and so on
POLITICAL ORGANIZATION (42)
6.42.40 Common aims
6.42.41 Municipal Board Members
6.42.42 Commissions, council and fistcare
2 PM Reimbursement
001 Reimbursement for abortion and sterilisation consultations and so on.
6.42.43 Options and so on.
1 Drift
001 Shared Purpose
002 Popular Choice
003 Municipality Choice
ADMINISTRATIVE ORGANIZATION (45)
6.45.50 Management Buildings
6.45.51 Secretariat and administrations
1 Drift
090 Administrative expenditure transferred to utilities
095 Administrative expenditure transferred to operational and civil works
on motorways, highways and municipal roads
097 Construction of the building case processing
098 Administrative remuneration for ports
6.45.53 Management for Job Centers and pilot Co Co Calls
1 Drift
001 Administrative expenses for other actors relating to unsecured vacant
002 Administrative expenditure on other players in the insured unemployed
6.45.54 Protection of the Protection of Nature
6.45.55 Administration for environmental protection
VOCATIONAL DEVELOPMENT, TOURISM AND RURAL AREAS (48)
6.48.60 Miscellaneous revenue and expenditure from different laws
6.48.61 Growth forums
6.48.62 Tourism
6.48.63 Development of human resources
6.48.66 Innovation and New Technology
6.48.67 Enterprise Service and Entrepreneurship
6.48.68 Development of the rural areas and rural areas
-Oh, my. (52)
6.52.70 Salary and Maternity Pools
6.52.72 Services Pension
001 The payment of official pensions, municipal supply undertakings
002 The payment of official pensions, former municipal utilities
7 Rents, subsidies, compensatory and taxes, etc.
RENTER OF LIQUID ASSETS (22)
7.22.05 Deposits in financial institutions, etc.
7.22.07 Investments and LocationAssociations
7.22.08 Realcredits Realcreditions
7.22.09 Local Authorities ' Editions
7.22.10 Statsobonds and so on.
7.22.11 Foreign bonds
RENTS OF SHORT-TERM ACCOUNTS RECEIVES (28)
7.28.14 Accounts receivable in payment checks
7,28.15 Other accounts receicable to main account 0-8
7.28.18 Funding assets related to the institutions with a collective agreement
7.28.19 Account receivable in other municipalities and regions
INTERESTERS OF LONG-TERM DEBACHATERS (32)
7.32.20 Panteletters
7.32.21 Stock and other shares etc.
7.32.22 Amounts due to grunts
7.32.23 Residents to Rehabitable Residents
7.32.25 Other long-term lending and receig;
7.32.26 Non-liquid bonds
7.32.27 Escrow amount for loans and so on
INTERMEDIATES OF SUPPLY UNDERTAKINGS (35)
7.35.30 Wasting of the Waitying Staff Regulations
7.35.31 Gas supply
7.35.32 Power supply
7.35.33 Heating supply
7.35.34 Water supply
7.35.35 Other utilities
4 Rents
001 Collections for Daycare Waste-Rewaste
002 Garbage-Garbage and Garbage Garments
003 Wrappers, paper and paperings
004 Hazorous Waste Difments
005 Recycled stations
006 Avrich arrangements
INTERROTORS OF SHORT-TERM DEBT TO FINANCIAL INSTITUTIONS (50)
7.50.50 CasseCredits and buildings loans
RENTS OF SHORT-TERM DEBT TO THE STATE (51)
7.51.52 Other Liability
RENTS OF SHORT-TERM DEBT (52)
7.52.54 Other municipalities and Regions
7.52.56 Other short-term indebted debts with a national payment recipient
7.52.57 Other short-term indebted debts with foreign payment
7.52.59 Intermediate account
7.52.61 Selling institutions with an agreement
RENTS OF LONG-TERM DEBT (55)
7.55.63 Selling institutions with an agreement
7.55.64 Stat and pitutebank
7.55.65 Other municipalities and regions
7.55.66 Municipalities of Pension Insurance
7.55.67 Other Insurance Companies
7.55.68 Realcredits
4 Rents
001 Municipal Counted Houses
002 Ferry investments, etc.
7.55.70 Municipalities
4 Rents
001 Municipal Counted Houses
002 Ferry investments, etc.
7.55.71 Pengeinstitutes
4 Rents
001 Municipal Counted Houses
002 Ferry investments, etc.
7.55.74 Public emitted bonds in landland
4 Rents
001 Municipal Counted Houses
002 Ferry investments, etc.
7.55.75 Other long-term debt with domestic creditor
4 Rents
001 Municipal Counted Houses
002 Ferry investments, etc.
7.55.76 Other long-term debt with foreign creditor
4 Rents
001 Municipal Counted Houses
002 Ferry investments, etc.
COURIER AND COURIERS (58)
7.58.77 Loss Intake Connection Couriciation
4 Rents
001 Municipalities Pension Insurance
002 Other insurance undertakings
003 RealCredit
005 Municipality of Municipalities
007 Publicly emitted bonds in indland
008 Other long-term debt with domestic creditor
009 Other long-term debt with foreign creditor
010 Selating institutions
By the way, 7.58.78 Courier and Courier Swinnings
4 Rents
001 Realcreditobonds
002 Municipalities of Municipalities
003 Statsobonds and so on.
004 Foreign bonds of the
005 Investments and locations
006 PantepLetters
007 Stock and Cooperatis
008 Other bonds and securities, including options, swaps, and so on.
010 Repaid reserve fund units
DEPOSITS AND COMPENSATORY (62)
7.62.80 Exsitation and general subsidies
7 Funding
001 Municipality Baldcing
002 State grants to municipalities
007 Autumn Adjustments
010 Corporate Tax Equation
7.62.81 Exsitation and subsidies on foreigners
7 Funding
001 Foreign Foreigners
005 Autumn Adjustments
7.62.82 Municipal contributions to the regions
001 Local Municipality Grounding Contribution the healthcare system
002 Municipal Development Contribution
7.62.86 Special grants
7 Funding
001 Offer to a particularly difficult area for municipalities
002 Grandias and grants relating to municipalities in the main area of special economic difficulties
004 Addits to "island municipalities"
005 Additions to the Bornholm Municipality of development tasks
006 Finishing loss charges
007 Deposits from the Quality Fund
008 Employment stilts
010 Autumn Adjustments
REFUSION OF PURCHASE VAT (65)
7.65.87 Refusion of purchase VAT
7 Funding
002 Reimbursement of purchase VAT
003 Expenses to Purchase Tax
004 Reimbursement of the reimbursement of the purchase tax
TAXES (68)
7.68.90 Municipal income tax
7 Funding
001 Provinal income tax amounts
002 Afreing of difference in difference
006 Afretion related to the tilted tax ceiling
010 Afretting income tax with other municipalities
015 Payment in accordance with low-income tax law
7.68.92 Selcloset Tax
7 Funding
001 Afregning corporation tax and so on
7.68.93 Other tax imposed on certain income
7 Funding
002 Gross tax in accordance with section 48 E in the source tax law
004 Municipality of the municipality of death penalty
005 Income Tax of Death Booms that are not covered by the source tax law
7.68.94 Branch
7 Funding
001 Grsorry
7.68.95 Tax Other Tax Other On Real Estate
7 Funding
001 Coverage Expense of Public Property Grounding Value
002 Coverage of Public Real Estate Dignon Amount
003 Coverage of the Coverage of BO Coverage
7.68.96 Other levies and taxes
7 Funding
004 Post payment and fines
005 Release tax
8 Balance slides
PRECHARGES IN LIQUID ASSETS (22)
8.22.01 Conauntie admit/positions
8.22.05 Deposits in financial institutions, etc.
8.22.07 Placing and investment associations
8.22.08 Realcredits Realcreditions
Balance slides
001 Tilup
002 Detime
8.22.09 Municipalities Editions
Balance slides
001 Tilup
002 Detime
8.22.10 Statsobonds and so on.
Balance slides
001 Tilup
002 Detime
8.22.11 Foreign bonds
PROPS OWED TO THE STATE (25) ;
8.25.12 Reimbursement receivable
8.25.13 Other debit
5 Balance slides
001 Conauntie owed money to the State as a result of the sharing agreement.
PROPS IN SHORT-TERM ACCOUNTS FOR SHORT-TERM ACCOUNTS (28)
8.28.14 Accounts receivable in payment checks
8,28.15 Other debit
8.28.17 Intermediations with previous and following financial years
8.28.18 Financial assets related to self-supporting institutions with a collective agreement
8.28.19 Account receivable in other municipalities and regions
5 Balance slides
001 Cash Aaunty receipting to other municipalities as a result of the sharing agreement.
002 Auntie accounts for regions as a result of the sharing agreement.
REMAINS OF LONG-TERM DEBUNTS (32)
8.32.20 Panteletters
8.32.21 Stock and other cooperatis and so on.
5 Balance slides
001 undertakings ' ownership shares in electricity supply companies
8.32.22 Amounts due to grunts
8.32.23 Residents to Rehabitable Residents
8.32.24 Deposits in the landsbuilding and so on.
5 Balance slides
001 Basic Capital deposits (deposits in the Land Construction Fund)
002 Basic capital for local coundell-owned living quarters
003 Outage aid loan
8.32.25 Other long-term loans and receidets
5 Balance slides
001 Survival aid granted as loans (§ 85 a paragraph. 7 in the Act of Active Social Policy)
002 Registration of charges in loans for payment of property taxes
003 Loans for municipalities as a result of the sharing agreement
004 Loans to regions as a result of the sharing agreement
005 Loans to the State as a result of the sharing agreement
8.32.26 Non-liquid bonds
8.32.27 Escrow amount for loans and so on
REMITTANCE IN ASSETS RELATING TO CHARGES FOR COLLECTION OR PAYMENT FOR OTHER (38)
8.38.36 municipalities and regions and so on.
8.38.37 Government
PRECEDING IN ASSETS ASSOCIATED FONTS, LEGATES, ETC. (42)
8.42.40 Protecting space pool
8.42.41 AldersspareFund
8.42.42 Legatates
8.42.43 Deposita
8.42.44 Parking Fund
PRECEDING IN THE PASSIVES OF RELATED FONDS, GRANTS, ETC. (45)
8.45.45 AldersspareFund
8.45.46 Legatates
8.45.47 Deposita
REMITTANCES IN LIABILITIES CONCERNING AMOUNTS FOR COLLECTION OR PAYMENT FOR OTHERS (48)
8.48.48 Municipalities and Regions, etc.
8.48.49 Government
COMMONSIONS IN SHORT-TERM DEBT TO FINANCIAL INSTITUTIONS (50)
8.50.50 Credits and buildings
PREPOTIONS IN SHORT-TERM DEBT TO THE STATE (51)
8.51.52 Other Liability
5 Balance slides
001 Social Security
002 People ' s pension to repatriated
003 Supplementary pension allowance (pension Act 72 d)
004 Friend Markup (determined pension, cf. Pension Act, Section 15 f),
005 Enclosed amount (determined pension, cf. Article 15 d (1) of the pension Act. 4).
006 Highest and Interest Pension
007 General and elevated general early retirement
008 Additional savings scheme for early retirement benefits
009 Exchange supplements
010 Nonexplorated alimony
011 Forbulletproof published alimony
012 Health benefits paid to employees of insured employers
(§ 27)
013 Health benefits, by the way,
014 Daily money in pregnancy, maternity and adoption
015 ATP-contribution early retirement
016 Orlov allowance for non-assured wage earners and self-employed persons
017 ATP-contribution cf. the integration act
018 Partial pension
019 Offer service for pensioners of alm. or heightalm. early retirement,
090 Reimbursement of public pensions
092 Refusion of child support
093 Reimbursement of supplementary savings scheme for early retirement
094 Refusion of other family benefits
095 Reimbursement of benefits benefits
096 Reimbursement of oro-service
097 Refusion of ATP contributions
098 Reimbursement of ATP-contribution cf. the integration act
100 ATP-Contribution of cash benefits and revalidation
101 ATP-contribution sickness benefits
102 ATP-contribution maternity benefits
103 ATP-contribution subpension
104 ATP-Contribution Merge
105 Cash compensation to the state as a result of the sharing agreement
106 Flexication
107 Contribute to. flexing
108 Reimbursement for flexing
109 Payment of the required flex-allowance contribution to the state.
110 Passports for passports
111 Payments concerning driving licences
112 Repayment of the merging contribution to cash payment (taxable)
113 Repayment of merging contributions to a pension scheme (not taxable)
114 Benefits for EEA citizens
115 Geurr on bask hydrangeal
SHORT-TERM DEBT IN SHORT-TERM DEBT (52)
8.52.53 Church taxes and charges
5 Balance slides
001 Cepeas of church tax
002 Afreing of difference in difference
006 Confederal Fund
011 Cemetery of church tax with other municipalities
012 Post payment and fines
013 Landskirketax tax
014 Local church boxes
8.52.54 Other municipalities and Regions
5 Balance slides
001 Cash compensation to other municipalities as a result of the sharing agreement
002 Cash compensation to regions as a result of the sharing agreement
8.52.55 Resorts Money
8.52.56 Other short-term indebted debts with a national payment recipient
8.52.57 Other short-term debt with a foreign payment recipient
8.52.58 Edb error collection account
8.52.59 Intermediate account
5 Balance slides
001 / Undercover for power supply
8.52.61 Selling institutions with an agreement
8.52.62 Reconciliation and Control Account
LIABILITIES IN LONG-TERM DEBT (55)
8.55.63 Selling institutions with an agreement
8.55.64 Stat and pitutebank
7 Funding
001 loans from the State as a result of the sharing agreement.
8.55.65 Other municipalities and regions
7 Funding
001 Loan of other municipalities as a result of the sharing agreement
002 loans from regions as a result of the sharing agreement
8.55.66 Municipalities of Pension Insurance
8.55.67 Other Insurance Companies
8.55.68 Realcredits
8.55.70 Municipality
8.55.71 Pengeinstitutes
8.55.74 Public emitted bonds in landland
8.55.75 Other long-term debt with domestic creditor
8.55.76 Other long-term debt with foreign creditor
8.55.77 Long-term debt for senior-housing
8.55.78 Guilt for ferry investments
8.55.79 Debt of Finance Leased Assets
MATERIAL FIXED ASSETS (58)
8.58.80 Gounding
001 Takstfinanced Assets
002 Selway institutions assets
003 Other tax financed assets
8.58.81 Buildings
001 Takstfinanced Assets
002 Selway institutions assets
003 Other tax financed assets
8.58.82 Technical facilities, machinery, major special equipment and means of transport
001 Takstfinanced Assets
002 Selway institutions assets
003 Other tax financed assets
8.58.83 Inventory-including computers and other IT equipment
001 Takstfinanced Assets
002 Selway institutions assets
003 Other tax financed assets
8.58.84 Material fixed assets during execution and advance payments for mater-elle fixed assets
001 Takstfinanced Assets
002 Selway institutions assets
003 Other tax financed assets
INTANGIBLE FIXED ASSETS (62)
8.62.85 Development projects and other immaterial fixed assets
001 Takstfinanced Assets
002 Selway institutions assets
003 Other tax financed assets
SALES ENABLEMENT ITEMS (65)
8.65.86 Tradepositions / Repositories
001 Takstfinanced Assets
002 Selway institutions assets
003 Other tax financed assets
SALES ASSETS-PHYSICAL SYSTEMS FOR SALE (68)
8.68.87 Gounding and buildings intended for resale
001 Takstfinanced Assets
002 Selway institutions assets
003 Tax financed assets
COMMITTY COMMITMENTS (72)
8.72.90 Committy Responsibilities
001 Non-insurance covered official pension schemes
002 Bonus for. job centers
CAPITAL (75)
8.75.91 Receive for tax- financed assets
8.75.92 Consignpost for the assets of self-governing institutions
8.75.93 Receippoint for tax-financed assets
8.75.94 Reserve for Writes
001 Takstfinanced Assets
002 Selway institutions assets
003 Tax financed assets
8.75.95 Receiving for donations
9 Balance
LIKABLE ASSETS (22)
9.22.01 Conauntie opinions
9.22.05 Deposits in financial institutions, etc.
9.22.07 Investments and LocationAssociations
9.22.08 Realcredits Realcreditions
9.22.09 Municipality Credit-Compulgation
9.22.10 Statsobonds and so on.
9.22.11 Foreign bonds
ACCOUNTS RECEIVABLE IN THE STATE (25)
9.25.12 Refusion claims receivable
9.25.13 Other debit
8 Assets
001 Conauntie owed debts to the State as a result of the sharing agreement ;
SHORT-TERM ACCOUNTS RECEIVES (28),
9.28.14 Payment checks payment
9.28.15 Other receiccHs
9.28.17 Intermediations with previous and following financial years
9:28.18 Funding and related institutions with a collective agreement
9.28.19 Other municipalities and regions due to debts
8 Assets
001 cash receiamen in other municipalities as a result of the sharing agreement
002 Conauntie owed to regions as a result of the sharing agreement ;
LONG-TERM DEBIT (32)
9.32.20 Pantetters
9.32.21 Stock and other cooperatis and other items.
8 Assets
001 undertakings ' ownership shares in electricity supply companies
9.32.22 Amounts due to grunts
9.32.23 Residents for Residents
9.32.24 Deposits in the country-building fund, etc.
8 Assets
001 Basic Capital deposits (deposits in the Land Construction Fund)
002 Basic capital for local coundell-owned living quarters
003 Outage aid loan
9.32.25 Other long-term loans and receiaudable loans ;
8 Assets
001 Survival assistance granted as loans (§ 85 a stk.7 in the Act of Active Social Policy)
002 Recording of the total debit accounts in the form of loans for the payment of property taxes
003 Loans for municipalities as a result of the sharing agreement
004 Loans to regions as a result of the sharing agreement
005 Loans to the State as a result of the sharing agreement
9.32.26 Non-liquid bonds
9.32.27 Escrow amount for loans and so on
001 Unspent funds from the Quality Fund
SUPPLY OF ENERGY SUPPLY AND UTILITIES (35)
9.35.30 Wasting of the Waitying Act
9.35.31 Gas supply
9.35.32 Power supply
8 Assets
001 Pension Commitment for Officials
002 Enemy of the power companies ' sibling activities
9.35.33 Heating supply
9.35.34 Water supply
9.35.35 Other utilities
8 Assets
001 Collections for Daycare Waste-Rewaste
002 Garbage-Garbage and Garbage Garments
003 Wrappers, paper and paperings
004 Hazorous Waste Difments
005 Recycled stations
006 Avrich arrangements
ASSETS CONCERNING AMOUNTS FOR COLLECTION OR PAYMENT FOR OTHERS (38)
9.38.36 municipalities and regions and so on.
9.38.37 Government
ASSETS RELATED FONDS, SCHOLARSHIPS, ETC. (42)
9.42.40 Protecting space pool
9.42.41 AldersspareFund
9.42.42 Legates
9.42.43 Deposita
9.42.44 Parking Fund
ASSISTS ASSOCIATED FONDS, GRANTS, ETC. (45)
9.45.45 AldersspareFund
9.45.46 Legatans
9.45.47 Deposita
LIABILITIES CONCERNING AMOUNTS FOR COLLECTION OR PAYMENT FOR OTHER (48)
9.48.48 Municipalities and Regions, etc.
9.48.49 Government
SHORT-TERM DEBT TO FINANCIAL INSTITUTIONS (50)
9.50.50 Box credits and build loans
SHORT-TERM DEBT TO THE STATE (51)
9.51.52 Other Liability
9 Passive
105 Cash compensation to the state as a result of the sharing agreement
SHORT-TERM DEBT (52)
9.52.53 Church taxes and charges
9.52.54 Other municipalities and regions
9 Passive
001 Cash compensation to other municipalities as a result of the sharing agreement
002 Cash compensation to regions as a result of the sharing agreement
9.52.55 OHoliday Resort Money
9.52.56 Other short-term indebted debts with a national payment recipient
9.52.57 Other short-term indebted debts with foreign payments
9.52.59 Intermediate account
9 Passive
001 / Undercover for power supply
9.52.61 Selling institutions with a collective agreement
9.52.62 Reconciliation and Control Account
LONG-TERM DEBT (55)
9.55.63 Selling institutions with an agreement
9.55.64 Stat and pitutebank
9 Passive
001 the loan from the State as a result of the sharing agreement
9.55.65 Other municipalities and regions
9 Passive
001 Borns from other municipalities as a result of the sharing agreement
002 Loans from regions as a result of the sharing agreement
9.55.66 Municipalities of Pension Insurance
9.55.67 Other Insurance Companies
9.55.68 Realcredits
9.55.70 Municipality of Municipal
9.55.71 Pengeinstitutes
9.55.74 Public Emittent bonds in landland
9.55.75 Other long-term debt with domestic creditor
9.55.76 Other long-term debt with foreign creditor
9.55.77 Long-term debt for senior-housing
9.55.78 Guilt for ferry investments
9.55.79 Debt of Finance Leased Assets
MATERIAL FIXED ASSETS (58)
9.58.80 Gounding
001 Takstfinanced Assets
002 Selway institutions assets
003 Other tax financed assets
9.58.81 Buildings
001 Takstfinanced Assets
002 Selway institutions assets
003 Other tax financed assets
9,58.82 Technical facilities, machinery, major special equipment and means of transport
001 Takstfinanced Assets
002 Selway institutions assets
003 Other tax financed assets
9.58.83 Inventory-including computers and other IT equipment
001 Takstfinanced Assets
002 Selway institutions assets
003 Other tax financed assets
9.58.84 Material fixed assets during execution and advance payments for material fixed assets
001 Takstfinanced Assets
002 Selway institutions assets
003 Other tax financed assets
INTANGIBLE FIXED ASSETS (62)
9.62.85 Development projects and other immaterial fixed assets
001 Takstfinanced Assets
002 Selway institutions assets
003 Other tax financed assets
SALES ENABLEMENT ITEMS (65)
9.65.86 Commodity / Repositories (optional)
001 Takstfinanced Assets
002 Selway institutions assets
003 Other tax financed assets
SALES ASSETS-PHYSICAL SYSTEMS FOR SALE (68)
9.68.87 Grs and buildings intended for resale
001 Takstfinanced Assets
002 Selway institutions assets
003 Tax financed assets
LIABILITIES
COMMITTY COMMITMENTS (72)
9.72.90 Committy Responsibilities
001 Non-insurance covered official pension schemes
002 Bonus for. pilot checkpoints
CAPITAL (75)
9.75.91 Receive for tax- financed assets
9.75.92 Consignpost for the assets of self-governing institutions
9.75.93 Receipost for tax-financed assets
9.75.94 Reserve for Writes
001 Takstfinanced Assets
002 Selway institutions assets
003 Tax financed assets
9.75.95 Receiving for donations
9.75.99 Balance account
4 ACTING POLICIES
Main account 0 Urban development, housing and environmental measures
This main account shall include expenditure and revenue in relation to the municipality, property, leisure areas and facilities, cemeteries and nature conservation, and expenditure and income in the environmental field.
In addition to this, the municipality's spending on sanitation in both its own and estates and to urban renewal in both own and foreign buildings and to general accommodation.
SOIL (22)
During this main function, expenditure and revenue shall be recorded in the area of provision and sale of areas. Expenditure and revenues relating to the supply of land shall be specified on the individual functions. The individual functions shall be specified in the area of outlines. For the functions 0.22.02 and 0.22.03, there is the possibility of optional intermediarien between the municipality and the supply of the soil, cf. The text of function 9.68.87.
The following special equipment groupings are authorized in the accounts :
010 Space Acquisitions
During this grouping, they shall be registered during the accounting year-acquisitions of exclusive forging. Furthermore, the costs associated with the acquisition of the areas shall be recorded here.
080 Sales revenues
The grouping is used solely for the registration of the area of land.
0.22.22.01 Common aims
This function records expenditure and revenue that is not objectively allocated to the functions 0.22.02-0.22.05. The costs of scheduling law are not recorded at function 0.22.01, but under main account 6.
0.22.02 Boligpurpose
This function shall record expenditure and revenues relating to the provision of land for housing purposes.
Where the area of extraction is completed, a separate account shall be taken of the costs and revenues for each of the extracting items related to the relevant comments, in particular concerning significant deviations between expected and actual results ; amounts. Deposits or deficits of an outlet may not be transferred to other outlines.
The Jord, which is included in the outboard and not listed in the municipality's chart of accounts, but in the property register, is included in the outboard accounts with the basic value of the area.
The value of land previously acquired for other purposes, but which is included in the case of an extraction undertaking, shall be included in the accounts for the type of emissions concerned.
The value of areas transferred from one of the equipment to another municipal purpose shall be included in the outboard accounts. The municipality ' s expenditure on the parent of the building ' s overall development expenditure, for example the installation of a tribal route, is also included in the respective emissions accounts.
The local authorities shall be able to determine whether or not the account shall be taken of the municipality ' outlet for the outlet for the extraction of the public.
0.22.10.03 Commercial
The same conversion rules apply as for function 0.22.02.
It also regimen expenditure and revenues relating to areas acquired by the municipality but reserved for other public authorities.
0.22.04 Public Purpose
During this operation, expenditure and revenues shall be recorded for the purpose of outlines with public purpose for the purpose of monitoring.
0.22.05 Uspecific purposes
The operating accounts relating to land for irparticular purposes are used in cases where the use of soil is not yet determined or where the earth has not yet been used in accordance with its purpose.
The expenditure accounts shall be recorded for the purposes and revenue of the land for the purpose of the sale of such land for the financial year in the financial year.
Where, for certain purposes, the land for specific purposes is included in an operation under operation 0.22.02 or 0.22.03, the value of the land transferred as the expenditure on the outboard accounts shall be added. If the soil of a supply company is subject to rest in itself the value of the passed areas shall be charged to the value of the areas transferred at the latest in the clearance of accounts at 9.35.30, 9.35.31, 9.35.33, 9.35.34 as well as 9.35.35, and at the same time the amount of balance shall be credited to 9.75.99.
In the case of soil for non-specific purposes, for purposes other than the supply of land (under 0.22.02 or 0.22.03) or utilities regulated by resting in themselves the principle, this shall only be corrected in the installation ' s premises, cf. capital 8 on the calculation and measurement of tangible and intangible assets, and, where appropriate, status, cf. the conversion rules for 9:85.81 Gounded and buildings.
Procurement and sale of land and land for utilities cannot be used in the form of the main dart 9.
FIXED PROPERTIES (25)
Expenditure and revenues relating to the operation and installations of the buildings acquired for later municipal road-purposes shall be registered on the operation of the flat-rate property category under which the properties are in question. However, expenditure and revenues relating to the operation and installations of property for municipal road links in connection with a current construction work shall, however, be registered on function 2.28.22.
It is noted that expenditure and revenue for property for specific purposes are recorded on the functions relating to these areas under main account 0-6 ;
0.25.10 Common aims
This function records expenditure and income from fixed properties, which cannot be distributed objectively to the functions 0.25.11-0.25.12 or which do not want to be reassigned.
In addition, expenditure and revenues must be registered in connection with other fixed properties which are not uniquely attributing to individual areas, for example, public toilets.
0.25.11 Reboelse
Operating costs and revenue for property used in the context of the delivery of specific municipal tasks shall be recorded in the functions relating to these areas. This, however, only applies to the extent that these are to regard as a service housing.
At the plant account for residential buildings, expenditure shall be entered in the context of the conversion, establishment or purchase of properties, and revenue from the sale of properties.
Expenditure and revenues relating to the housing placement of foreigners, according to the law on the integration of foreigners in Denmark, shall be registered on this function. It also records expenditure on the provision of non-compliance and rental, cf. Act on individual housing support sections 70 and 71. The following operations groupings are authorized for this purpose :
001 Boliger for the integration of foreigners
It shall be registered, for example, rental charges, related to housing to promote the integration of foreigners in accordance with section 13 of the integration of foreigners in Denmark (integration law).
002 Housing for temporary housing of refugees
This shall include expenditure, such as rental expenses, to the temporary housing placement of refugees in accordance with paragraph 12 (1). 6 in the law on the integration of refugees (integration law).
003 Expenses on the rent and guarantee of relocation of refugees
The expenses incurred shall be subject to the expenditure on non-employment and rental, cf. sections 70 and 71 in the case of individual housing support.
092 Payment on housing for the integration of foreigners
The rent is registered in the area of housing for the promotion of the integration of foreigners.
093 Payment relating to temporary housing for refugees
The rent shall be registered as a source of income from the refugee's own payment.
In addition, the accounts are authorized for the following equipment grouping :
016 Purchase of Buildings for the integration of foreigners
This shall be registered expenditure on the purchase of property, etc., which are acquired in order to promote the integration of foreigners ;
0.25.12 Acquireating
Reference is made to the description below function 0.25.11. During the operation, expenditure and revenues shall be recorded in the case of industrial houses.
0.25.13 Other fixed properties
The utility shall record expenditure and revenue from property which cannot be assigned to function 0.25.11 and 0.25.12.
Expenditure and revenues in connection with properties for concrete municipal purposes are recorded on the accounts relating to these areas.
0.25.15 Byrenewal
This function shall record expenditure and revenue, including in the case of guarantees, under the urban renewal and development of cities. 1234 of 27. In December 2003, earlier law on urban regeneration and housing improvement, the law on reorganisation, the right to reorganisation, and the law of private urban renewal.
Below is "urban renewal" used as a common term for "urban renewal" and "reanimation".
The following operations and equipment groupings shall be as follows :
001 City Renewal Expenses
This shall be subject to all expenditure under the urban renewal and development of cities. 1234 of 27. In December 2003, earlier law on urban regeneration and housing improvement, the law on reorganisation, the right to reorganisation, and the law of private urban renewal.
002 Income for urban renewal
This is where all revenue is registered, cf. urban renewal and development of cities no. 1234 of 27. In December 2003, earlier law on urban regeneration and housing improvement, the law on reorganisation, the right to reorganisation, and the law of private urban renewal.
003 Backtrack
The revenue and expenditure relating to free purchases or postponement of the municipal withdrawal shall be registered here.
Allowance shall be registered as payment of the payment of the State's share of payment relating to free purchases or postponement of the local authority of the municipality.
004 Reimbursement for urban renewal charges
This shall be registered as the revenue of the state's reimbursement of the municipal expenditure for urban renewal, cf. urban renewal and development of cities no. 1234 of 27. In December 2003, earlier law on urban regeneration and housing improvement, the law on reorganisation, the right to reorganisation, and the law of private urban renewal.
As the expenditure, the reimbursement of state refunds is being recorded.
Aside from subsidies to persons under the Urban Renewal Act, which is registered on function 5.57.77, grc. 002, all expenditure and revenues shall be recorded until the final accounts of each plan / decision are taken.
Expenditure and related revenues (including reimbursement from the state) for urban renewal can be entered in the accounts as either operation or plant. The same applies to the recovery of a revenue / reimbursement that it shall follow the same order of business as the related expenditure.
Locking access by the set of loan notice shall apply only to expenditure recorded on the last three Facility.
0.25.17 Authorising law
This function registrises expenditure on the use of the right of recruitment in private housing.
The following operations groupings are authorized for this purpose :
001 Private Housing View
This is the subject of registration costs for the property of foreign ownership.
The authorized following grouping is available for reimbursement :
001 Private Housing View
It shall be registered as the revenue of the State for the reimbursement of the municipal expenses incurred by the rights of the property in foreign properties.
0.25.18 Housing and housing
This function shall record expenditure and revenues relating to the operating assurance of housing. The following operations groupings are as follows :
It should be noted that rent and rental revenues must be registered at 5.32.30 Elder housing.
001 Conduction of housing
It shall be registered as the expenditure of the municipal expenditure on the operation of public housing. In addition, the municipality ' s share of benefits aids shall be registered to the cooperative housing of undertakings prior to 1. April 2002, the municipality's share of benefits aid for juvenile housing, as well as expenses for the reimbursement of state aid granted to the state aid for housing in the housing of public housing, cf. The law of public housing, as well as supporting private cooperative housing, etc.
002 Youth Housing Contribution
This is where the cost of youth housing contributions is recorded in foreign properties.
003 Refugees from refugees
This shall be the subject of registration costs relating to the relocation of refugees in the case of non-employment and rental, cf. sections 70 and 71 in the case of individual housing aid and expenditure in accordance with section 62 of the law of public housing.
004 Leases at Relocation
This includes the cost of rent for rent (s), including a lack of rental for other than the movement of refugees, cf. sections 70 and 71 in the Act on individual housing aid and expenditure in accordance with section 59 of the law on public housing. Grouping 092 is resisting.
005 Losses of Warranties concerning mortgage credit
This shall record the cost of losses on guarantees held in section 127 of the law of public housing, for example, any losses on the guarantee of indexing.
006 Residential loans in general quarters
This is the subject of registration costs for housing memoirs in general quarters, cf. sections 70 and 71 in the case of individual housing support. Cost of the inhabitable deposits have been recorded by debtors the grouping using the type 0.6 ;
On function 08.32.23, the entry of the residential memory loan shall be recorded.
007 Offer to Andelshousing
This is where the municipality's share of the one-time subsidy to the cooperative housing is entered with a commitment from 1. In April 2002, cf. The law of public housing, as well as supporting private cooperative housing, etc.
008 Tiles to cover the relocation of the revener to tenants
This shall be subject to the expenditure on grants for the total or partial coverage of the transfer costs to tenants, cf. § 63c of the public housing bill.
009 Housing supplements in free-assisted housing
This is where the costs of rent are registered for rent in free-care homes, cf. Section 16 of the Act of Refreshing Houses. Expenditure relates to compensation for increased net housing costs to existing residents of converted free-care homes.
010 Residential loans in free-care housing
This is the subject of registration costs for residential homes in the housing of free-care homes, cf. sections 70 and 71 in the case of individual housing support. Cost of recorded losses on inhabitable loans by debtors the grouping with the use of type 0.6
On function 08.32.23, the entry of the residential memory loan shall be recorded.
011 Residential Housing Home Departments
This is the subject of registration costs for residential homes in the housing of free-care homes, cf. Section 19 of the Act of Refreshing Houses.
092 LeyeRevenue
This is registered rent-income in own properties. The full household rental payments of the residents are registered in grouping 092. Specior 7.1 is used. It is noted that in the function of 8.52.59/9.52.59, a separate registration is carried out on the part of the tenant ' s rent related to provisions for maintenance, with counterbalance in the balance sheet account. The balance must be able to be specified in accordance with the rules of the law of public housing, etc. and the law of the tenor.
The authorized following groupings are available for reimbursement :
001 Refugee Move
It shall be registered as the revenue of the state's reimbursement of the local authorities in connection with the relocation of refugees.
002 BeboRemebulletloans in public housing
It shall be registered as the revenue of the state's reimbursement of the municipal costs of residential housing loans in general quarters.
003 Rent allowance in free-care housing
This shall be registered as the revenue of the state's reimbursement of the municipal authorities,
Expenses for rent-in-free-housing allowance.
004 Residential loans in free-care housing
This shall be registered as the revenue of the state's reimbursement of the municipal authorities,
Expenditures for residential housing loans.
005 Residents of free-care housing
It shall be registered as the revenue of the State for the reimbursement of the municipal costs of residential homes in free-care homes.
The following plant groupings have been registered in the operation :
001 Administration Fee
Including registration costs for the administration fee in own properties
002 Service Area Supplements
This shall be registered revenues in the form of grants for service-mortgage deposits in all properties
003 Expense to Service Rooms
This will register the cost of the establishment of service areas in all properties.
TIME AREAS (28)
This main function shall be registered expenditure and revenue for the operation and facilities of leisure areas, including wilderness areas, parks and playgrounds, beach areas and colonial gardens. Expenditure incurred in connection with the establishment and maintenance of woodland shall be recorded on function 00.38.53.
Charges and revenues in connection with the operation and installations of leisure areas are registered at the authorised function .28.20 TemportimeAreas.
Payables for operational staff shall be registered at 0.28.20 Temporage areas, while payroll costs for the administrative staff are registered on function 6.45.51.
FREE-TIME FACILITIES (32)
This function shall record expenditure and revenues relating to the operation and facilities of recreational facilities.
Payables for operating staff shall be recorded on the individual functions, while payroll costs for the administrative staff are registered on function 6.45.51.
Expenditure and revenues relating to sports, sports and swimming pools whose primary purpose is not school sport should be recorded on this main function. If the primary objective of these plants is school sport, the amounts shall be recorded in the function of 3.01 or 3.22.02, cf. the rules on the rules.
The main feature consists of the following features.
0.32.31 Stadion and PE
Revenue and expenditure on sports, swimming, sports facilities, including fresh-air baths shall be registered here.
0.32.35 Other recreational facilities
Revenue and expenditure relating to other non-sports-related recreational facilities shall be registered here.
GRADE FARMS (35)
0.35.40 Kirkefarms
At this time, expenditure and income from municipal cemeteries are registered, crematoria and the like.
Establishment and planting of the individual burial sites shall be recorded as operations, while in the case of installations of cemeteries, they are registered as plants.
The utility also records municipal expenses for funerals, cf. law on funerals and similar branding section 5 (5). 2.
NATURAL PROTECTION (38)
This is where revenue and expenditure are registered for the municipal nature protection efforts.
Income and expenses for local natural conservation fists are recorded on main account 6, grouping 42 Commissions, councils and fistwards.
Expenditure in the area of management of the area of nature protection, including expenditure on administrative staff, in connection with, for example, nature protection projects, peace services, section 3 areas, protection rules, air-air advertising, forests, sanctuan and so on, shall be registered at 6.45.54, management of nature conservation.
0.38.50 Natural management projects
Expenses and revenues are registered here in relation to specific nature management projects in municipal and private areas.
0.38.51 Natura 2000
Operating expenditure and revenue for Natura 2000 activities are registered here.
0.38.52 Peace-outs
Satitplace serpents are being recorded.
0.38.53 Skove
Expenses and revenues are being recorded in this area concerning the operation of municipal forests.
0.38.54 Sandgetaway
Operating expenses and revenues for sanding, including leasing and inshore protection, are registered here.
WATER FLOW GLIDER (48)
This applies to the whole of the main function of the fact that, according to the river basin slots, contributions are to be recorded in the form of 7.2.
0.48.70 Common purpose
This function shall record the costs and revenue of the flow rate, which cannot be allocated objectively to the functions of 0.48.71-0.48.72.
0.48.71 Maintenance of water running
This function shall record expenditure and revenues directly attribuable to the individual water flows.
0.48.72 Contributions for maintenance work and so on.
This function shall contribute to other local authorities, pump and land winding-up and so on for maintenance work.
MILLIAMENT PROTECTION, etc. (52)
This main function includes expenditure and revenues for cleaning up contaminated reasons, other planning, supervision and surveillance tasks in the environmental field.
External consultancy costs and expenditure on outsiders and technical staff, including environmental technicians, shall be registered on the individual functions.
Expenditure in connection with administration of the environment protection area, including administrative costs, for example planning, investigation and monitoring, mapping etc., should be registered at 6.45.55, Administration on environmental protection.
0.52.80 Common aims
This function shall record expenditure and revenue relating to environmental protection measures which cannot be allocated objectively to the functions of 0.52.81-0.52.89, for example, in the case of general environmental insurance.
0.52.81 Ground Pollution
In this function, expenditure and revenues relating to card-planning, investigations, monitoring and remedial measures shall be recorded in the case of grubbing up on contaminated grounds, whether in accordance with the law of polluted soil or other provisions.
0.52.83 Raw materials
Operating expenditure shall be registered here in respect of raw materials.
The function is reserved for the municipality of the Bornholm Municipality of Regional Development Tasks on the environment
0.52.87 Environmental inspections-establishments
This function shall record expenditure and revenues in connection with the approval and supervision of undertakings.
On the operation, the following three groupings are authorized :
001 Approval / oversight with undertakings-joint objectives
This is where revenue and expenditure are registered in connection with the approval and supervision of undertakings that cannot be discharged on the customers responsible for payment obligations / non-user-payable undertakings.
002 Approval / oversight of user-payable undertakings
This is where revenue and expenditure are registered in connection with the approval and supervision of user-payable undertakings.
003 Approval / oversight with non-user liable companies.
This is where revenue and expenditure are registered in connection with the approval and supervision of non-user-payable undertakings.
In addition, the purchase of foreign services in connection with authorisation / oversight is also recorded, as well as contributions to joint local authority environmental cooperation.
0.52.89 Øvrig planning, surveys, inspections, etc.
This function shall record other expenditure and revenues in connection with the planning, investigations and monitoring of waste management, air and noise pollution, raw materials, and the supervision and monitoring of waste water. In addition, any expenditure and revenue shall be recorded in the case of water recovery.
It should be noted that any derivatives and income derived from environmentally friendly land use measures are also recorded here.
Local authority costs to the Danish Environment portal are recorded on the function.
Fees for ground water must be recorded on the function.
MISCELLANEOUS EXPENDITURE AND INCOME (55)
0.55.90 Common purpose
This function shall record revenue and expenditure which is not objectively attributing to other authorized functions of principal account 0.
0.55.91 Shaft-control
This function shall record expenditure and revenues in relation to pest control.
LIABILITY PREPAREDNESS (58)
0.58.95 Recondition preparedness
This function shall record expenditure and revenues in connection with the operation of the municipal rescue mission, cf. law no. 137 of 1. Last amended by law no. 534 of 24. June 2005 (impact patches in the context of the communal reform)
On the operation, administrative costs are registered for employees who are fully involved in the emergency services area. Staff that are not fully engaged in emergency preparedness are recorded at 6.45.51.
There are authorized three groupings on the function.
001 Shared Purpose
This function shall record revenue and expenditure relating to the municipal rescue preparedness which cannot be allocated objectively to the groupings 002-003, including the analytical work for risk-based sizing.
002 Prevention
This function shall record revenue and expenditure on the task of preventing the destruction of persons, property and the environment. This includes, inter alia, costs relating to fire-building, fire-inspection, and durable and behavioural information and campaigns aimed at citizens, undertakings and institutions.
003 correctional action.
This function shall record revenue and expenditure on the task of reducing and remeding the damage to persons, property and the environment. In addition, the function shall be recorded beyond the direct costs of assistance, including stations, manpower, equipment, training and enterpriced contracts.
Main account 1 Supply business and so on
This main account shall include expenditure and revenues relating to utilities, waste water facilities and waste collection and so on.
It is noted that municipal utilities are covered by the rules on VAT-registered activities. In Section 2.6, detailed rules for VAT on the supply field are detailed ;
SUPPLY BUSINESS (22)
The supply business differs from the other municipal areas by having to rest in themselves, that is to say. the revenue and expenditure of a number of years shall balance the balance sheet. However, special rules for the power supply described below are applicable.
Supply establishments shall be subject to the decision-making powers of the municipal management board and be managed by the local authorities. The budgets and accounts of utilities must therefore be included in the municipal budgets and accounts, but the rest-in themselves-the principle means that utilities are considered external to the other municipal activities. Services provided between the local authorities and the utilities shall therefore be recorded as follows :
Deliverables from the local authority ' s own utilities shall be registered under 4.9
The shares of the municipality of the municipality ' s general administrative expenditure shall be transferred for the clearance of accounts from the main account (6) to the utilities for the utilities in the main account where the amounts are charged as outsiders ; services of type 4.0,
The calculated interest rates of the municipality ' s intermediary with utilities shall be recorded on the supply undertakings of the main types of 6 or 8 and are resisting on the functions of the main function of the UDLER CONDITIONS of the main account (7).
In the context of the clearance of accounts, interest rates shall be recorded for the intermediates between the municipality and the individual supply areas on the utilities of the utilities. The interest rate shall be calculated as follows :
The municipality's debt to and debt to the municipal utilities must be enclosed in 1992 with an annual interest rate corresponding to the market interest rate. The same rate of interest shall be used for the interest rates in debt and receiverment.
The interest rate shall be calculated at least once a year on the basis of the intermediates between the municipality and the individual municipal utilities, which at the beginning of the financial year are listed in financial status.
The local authorities may decide to carry out interest on the basis of the municipal intermediation of the municipalities with utilities in the course of the financial year, such as monthly or quarterly statements.
In the case of a negative amount, the calculated interest rate shall be credited to the relevant utility for utilities in main account 1.
Reference is made to Section 8.3.2 of the Interior Ministry's instructions of 16. In February 2001, the local authorities ' intermediaries with the municipal supply companies).
In addition, the difference between the overall operating and plant expenditure and the supply company ' s total revenue from the financial status of the supply undertaking shall also be recorded.
If the expenditure exceeds revenues, the difference shall be charged to the appropriate function below the main function of UDLEGG, on main account 9, and will also be credited with balance account 9.75.99. If the expenditure is less than revenues, the difference shall be credited to the relevant function of the main function of the main account in the main account of 9, and shall be charged at the same time as balance-account 9.75.99
It is noted that utilities etc. are considered external to the other business of the municipality. Internal species shall not, therefore, be used for the transmission of benefits between the utilities and the different departments of the municipality.
Power supply
As a result of the law on power supply, the function 1.22.02 Power supply is not included in the communal law-based-on-itself principle. Therefore, no account shall be taken of the calculation of intermediation between the municipality and the electricity supply or transferred to the general administrative expenditure of the municipality.
This is, however, a result of the section 70 of the 11. 6 that municipalities and regions must not grant a grant to the municipalities. This is also apparent from the section 46 section of the Law of Section 46. 4, that agreements made by collective power supply undertakings with other undertakings, including corporate enterprises, must be concluded on market terms. It follows that the intermediary between the municipalities and the network must be enclosing with a interest rate corresponding to the market interest rate. The calculated interest rates of the municipality ' s intermediates with the power supply shall be recorded on function 1 22.02 of the main type 6 or 8 and is being reposted to function 7.35.32.
It shall also result from the ban on municipal subsidies, that the network must be burdened with the municipality ' s expenditure in the management of the network, including the use of IT systems, secretarial services, administration of wages and pensions o.lign. This is also apparent in section 35, paragraph 1. 2, in the notice of revenue frames and orifices etc. for net companies and transmission undertakings, the direct and indirect cost and revenues of the local authority in the operation of a network undertaking must be shown in that part of : Community financial statements related to the network company. The shares of the local authorities shall be transferred from the account of the administrative expenditure of the municipality from the main account to function 1 22.02, where the amount is charged as foreign services in the field of type 4.0.
Deliverables from the local authority ' s own power supply are recorded in the form of 4.9.
As electricity supplies are no longer covered by the communal law-in-itself principle, the intermediate value of the register of 9.35.32, with effect from and with the accounts 2000, will no longer be regulated for the current result of function 1 22.02. The intermediate value recorded at 9.35.32 is only affected by agreements on deposits in the network or reducing debt. Ongoing over / Undercover is recorded in an intermediation account of function 8.52.59.
It is noted that local authority utilities are covered by general tax obligations. Tax payments relating to the municipal power supply shall be registered on a separate operating grouping of function 1 22.02.
1.22.01 Gas supply
In addition to the general comments to the main function, the following for function 1.22.01, cf. also the notes on the status accounts 9.35.30-9.35.35 :
Where the gas supply is purchased from a local authority conversion facility on main account 1, this purchase shall be recorded using the type 2.3.
Deposits to regional natural gas companies are registered on function 8.32.21 and activated on function 9.32.21. The line account for the supply of gas (9.35.31) is not burdened by these deposits.
1.22.02 Power supply
The utility shall record the expenditure and revenues relating to the electricity supply. It is noted that the registrations on this function are not subject to the rest-in-itself the principle, cf. the introductory part thereof.
The end-use charges shall be credited to the power of the electricity supply in the operating account of type 7.9.
The production of electricity by the incineration of waste is not recorded here, but on function 1,38.66 Other systems and facilities.
Moreover, it refers to the opening section relating to electricity supply.
1.22.03 Heating
In addition to the general comments to the main function, the following for function 1.22.03, cf. also the notes on the status accounts 9.35.30-9.35.35 :
Confining charges shall be credited to the operating account of the heat supply in the context of 7.9.
1.22.04 Water supply
In addition to the general comments to the main feature, the following for function 1.22.04, cf. also the notes on the status accounts 9.35.30-9.35.35 :
The end-use charges shall be credited to the operating account of the water supply account in the form of 7.9.
Municipal grants to other public and / or private water supply are recorded on this operation on operating grouping 002. The expenditure on this grouping shall not be transferred to financial status.
1.22.06 Other Utilities
During this operation, expenditure and revenue for other utilities, such as joint antenna installations, are recorded during this operation. The general remarks to the main function may in some cases be applied.
WAISTING WATER SYSTEMS (35)
In this main function, expenditure and income related to municipal waste water plants are recorded ;
According to the law of payment rules for waste water systems, 1. January 1993 must have been drawn up by a common payment statute for the municipality's waste water system,
Confining contributions relating to waste water plants must always be registered as plant revenues. All other user charges must be registered as operating revenue. Confining contributions, which are to be assigned to the municipal civil engineering tasks, shall be recorded as external expenditure and revenue, i.e. for the use of species 4.9 and 7.9.
In the context of accountancy, waste water systems are treated in the same way as utilities in accordance with the same conditions as utilities. the notes for the main function of FORSYNINGREIRKSOMESTS and the notes on the status accounts of 9.35.30-9.35.35.
1.35.40 common purpose
The function shall record joint expenditure and revenue and amounts which are not objectively allocated to the operations of 1 35.43 and 1.35.44
In the operation, the overall proportion of administrative expenditure and the estimated interest of the municipality's mid-life with the waste water plants are recorded in the operation.
The utility also registris all user payments (except for emptying schemes).
The enclosing contributions shall be taken into account under the following authorized equipment groupings to be used in both the budget and the accounts :
091 Connectivity contributions for dwellings
092 Confining contributions for business outdoors
Water derivation contributions, special contributions and road-water contributions shall be levied on the basis of Article 2 (a). The water-wiring contribution is made up of a variable cubic metric-dependent contribution and, if applicable, a fixed annual contribution. All of the aforementioned contribution types are conteed while operating under the following authorized operating groupings :
091 Road irrigation-contribution-communal roads and private common roads
092 Road-waterway contribution-state roads
093 Water-mission-contribution, housing and business-end-over
096 Salimony
It is noted that contributions made to the municipality of local municipal properties, roads, private avenues, etc., must be registered as (external) revenue of function 1.35.40, but shall be applied to the functions of expenditure and income relating to the relevant authorities ; the properties and routes, etc., are also to be conded.
It is also noted that expenditure and revenues relating to carpenter schemes are registered on function 1.35.44.
1.35.43 Rensation Facility, including sewers, main and retail sewers ;
On function 1,35.43, expenditure and revenues relating to waste water plants, including expenditure and revenue for the main and retailers and retailers shall be recorded.
1.35.44 Carpenter systems
In this function, expenditure and revenues shall be recorded in the case of depreciation tanks, etc., including the share of administrative expenditure and calculated interest on the municipality's publicises. Contributions shall be collected using the legal basis of Article 1 (1) of the Law. 3. In this context, it is noted that carpentry arrangements shall be based on the financial status of the municipality under operation of 9.30.
Unauthorized operational grouping 093 are authorized to register cardboard contributions.
WASTE MANAGEMENT (38)
In the case of the whole of the main function AFFALDSHÅNDTERING, for the areas the municipality has decided to finance by resting-in-itself-the principle, the intermediarial between the municipality and the schemes that are recorded under each function. This means that the accountancy of the accounts for these areas is treated in the same way as the supply business, i.e. :
-WHAT? With the transfer of administrative costs
-WHAT? With calculated interest on the municipality's proposal
-WHAT? Inheritance of the status of the municipality, which, if applicable, must be carried out
9.35, groupings 01-06.
Reference is made to the notes for the main function of the main utility of the BASSES, and the notes on the status accounts of 9.35.30-9.35.35.
Fee financing shall be provided in accordance with Article 48 of the Environment Protection Act. For this reason, 1.38.61-1.1.38.66, created operational groupings for registration of fees. In addition, reordering and recycling may be carried out in the case of the said schemes. For this reason, under 1.38.61-1,38.66, operational groupings for the registration of revenue from marketing and the sale of recyclable materials are also created.
Such revenue shall always be separated from the budget and accounting system and shall be recorded on the functions of which the expenditure is incurred.
In the form of fees charged pursuant to section 48 of the Ecoprotection Act, shall be recorded with a type of 7.9 Other earnings. Revenue in connection with the sale of recyclable materials must be registered with a species 7.2 Sales of benefits and products.
1.38.60 Common aims
This function shall record expenditure and revenue which cannot be allocated objectively to the functions of 1.38.61-1,38.66. For the purpose of registering the supply of land supply and utilities, a distribution of the groupings 001-006 after the rest-in-itself the principle is required by means of a function of 9.35.35 Other utilities. The used distribution key must be documented.
1.38.61 Daily renovation of the municipal retractor
The utility shall record expenditure and revenues in connection with the planning, establishment and operation of schemes for municipal waste disposal (rewaste). This will typically be a collection of collection arrangements.
1.38.62 Schemes for the stormy and the garden waste
The utility shall record expenditure and revenues in connection with the planning, establishment and operation of storage arrangements for storage and waste. All expenditure and revenues in connection with these schemes are recorded here, even though, for example, the collection of paper, pap and glass is part of the scheme. So these costs should not be recorded on air. 1.38.63, unless expenses and revenues for this purpose can be trustworthy.
1.38.63 Schemes for glass, paper and paperback
The utility shall record expenditure and revenues in connection with the planning, establishment and operation of schemes for glass, paper and paper. If the municipality collects glass, paper and paperboard in connection with large-scale waste systems and recyclaes, the costs of this shall be recorded on air. 1,38.62 or 1.38.65
1.38.64 Schemes for hazardous waste
The utility shall record expenditure and revenues in connection with the planning, the establishment and operation of the hazardous waste systems. It should be noted that expenditure and revenues for cleaning up contaminated sites are registered on function 0.52.81. It should also be noted that local authorities collect hazardous waste by means of recycling, which will be required to register the costs for this operation at 1.38.65 in operation.
1.38.65 Reuse stations
This function shall record expenditure and revenues relating to the planning, establishment and operation of recycling stations. Charges and revenues for the collection of paper, paper, glass, garden waste and hazardous waste shall also be recorded on this function.
1.38.66 Other systems and facilities
This function records the costs and revenues. planning, establishment and operation of any other schemes, which are not specifically mentioned above. Furthermore, expenditure and revenue for clean municipal treatment facilities, such as landfill, incinerators and collation plants, shall be registered.
Main account 2 Transport and infrastructure
This main account shall include expenditure and revenue relating to the local authorities and the expenditure and revenues associated with collective traffic and ports.
Expenditure relating to the administrative and serviceable tasks of the road service, which consists mainly of salaries for technical and administrative staff and office teams, are registered on main account 6, from which each year is distributed to the functions of : Main account 2, cf. the rules for the net.
In Section 2.6, detailed rules for VAT on the road field are set out.
SHARED FEATURES (22)
During this main function, expenses and revenues shall be recorded which will serve general transverse road purposes and the costs of other common functions (fields, materials and machines) which are carried out annually to accounts below the other ; main functions. For municipal works, transfer is carried out to the respective plant accounts.
2.22.01 Common purpose
This function shall record expenditure and revenue for transverse road purposes which may not be registered separately on the other functions of main account (2), including road-planning expenditure.
This function also records the costs of common functions (fields, materials and machines).
For example, this function can be split up as follows :
-WHAT? Machines and equipment
-WHAT? Host Operating
-WHAT? Material Procurement and Production
-WHAT? Road formen, road men, etc.
Finally, it should be noted that the establishment costs of the parking fund are registered on this function. A separate registration of expenditure shall be carried out. For the purpose of the accounts, an amount shall be paid for the establishment ' s expense incurred. The amount is resided on function 8.42.44, cf. the rules on the rules.
2.22.03 Works for foreign expense
This function shall record expenditure and revenue in the context of work carried out by the roadside for other public authorities and for private individuals.
Work that the road-entity performs to the other territories of the municipality may either be recorded directly in the area or in 2.22.03 with subsequent transfer to the area. The function should thus be "go in zero" at the end of the year.
2.22.05 Operating Buildings and Seats
This function shall record expenditure and revenues relating to farm buildings (incl. workshops) and spaces, including material farms and warehouses and so on.
2.2207 Parking
This function shall record expenditure and revenues relating to parking ticket schemes and parking charges. The function is authorized three operational groupings :
005 Losses for income from parking fees ;
091 Municipality receipts from parking ticket schemes
092 Municipal income from parking charges
In addition, there is an authorized operating and facility grouping of the function :
006 Parking ticket arrangements in specially decorated public parking spaces and installations
In the grouping, expenditure and revenues shall be registered with parking tickets in particular public parking spaces and installations, cf. Section 107, paragraph 1. 1 in the notice of the law on public roads.
Communing receipts from parking tickets are the amount paid by motorists to keep a public parking space, cf. Section 107, paragraph 1. 2 in the notice of law on public roads.
For municipal revenues from parking charges, the amount paid by motorists to have been illegally kept or not to have purchased a ticket ' s ticket, cf. Section 4 of the Comparing of State Parking Control Control.
Recreate income from parking fees (both the municipal and state share) shall be recorded by crediting grouping 092 at function 2.22.07 Parkering with counterposition on function 8,28.15 Other receipts. The state share is registered by debit grouping 092 to function 2.22.07 with the adversion of 8.48.49.
Paid parking charges shall be credited to function 8.28.15 Other debunks of counterposition in the assets liquette assets. The settlement to the state is to be made by debit the operation of 8.48.49 The State with the counterposition of the assets liqueur assets.
It should be noted that perhaps. Loss of receipts from parking fees shall be registered at 005 Loss of Loss ; income from parking charges by dissection of grouping 092 Municipal income from parking charges.
MUNICIPAL ROADS (28)
This function shall record expenditure and revenues in connection with operations and maintenance, as well as installations of road to which the municipality is the road authority.
2.28.11 Road maintenance, etc.
This function shall record expenditure and revenues in connection with the operation and maintenance of road sareels.
2.28.12 Occupancy, etc.
This function shall record expenditure and revenues relating to the repair and renewal of coating in road areas, including subsequent renovation of the road marking.
2,28.14 Winter service
This function shall record expenditure and revenue for the purpose of the connotation and the smooth operation of the fight against the other.
Deposits from the State during the winter maintenance of roads shall be recorded in the function of a type 8.6 State grants.
2.28.22 Road plants
This function shall record expenditure and revenues relating to installations (dranst 3) of :
-WHAT? Installations of new paths and paths with associated bridges, tunnels, parking facilities, and roadside equipment and striping.
In this function, new paths, etc and so forth in terrain, which have not been used previously, have been used for road, path, etc. including the necessary work on existing roads, paths, etc., resulting in the form of round-runs, runs, and so on.
The account shall also be recorded in the account of each of the work and the costs of all the accompanying works covered by the installation project.
It is noted that the costs of road-planning shall be recorded in operation 2.22.01.
The local authority shall in the plant ' s premises relating to municipal roads, to co-calculate any amount of payroll costs to own technicians for the time being in addition to the general costs incurred. The amount of the credit shall be credited to function 6.45.51, grouping 095.
On the operation, the following exhaustive equipment shall be authorized in the accounts :
001 Projectators
This is where payroll costs are recorded for aid, mileatirepayment and hour and day fees, fee fees for foreign technical assistance and other project and supervisory expenditure directly attributable to that civil service. In addition, the costs shall be recorded here for measuring and acquiring maps for the design.
If the municipality has opted for this, payroll costs shall be registered for its own technicians, where appropriate for the general costs incurred in this grouping.
002 Space Acquisitions
This is where expenditure and revenue are collected from the purchase and sale of land and property in the process of the construction site. Furthermore, expenditure on the land-inspector's arable work in the process of road plant, crop-detach, compensation for field damage and the like.
003 EntrePrices
Expenses at the construction of the contract are registered here, i.e. all works and deliveries for which a binding agreement between developers and developers is available. Furthermore, additional charges shall be registered in connection with the contract prices, including the governing works and developer deliveries associated with the grappling price.
004 Eget aeged
This is where the expenditure is being recorded for work carried out by the municipality's own measure.
005 Other
This is where the expenditure and revenues associated with construction work, but not to be recorded on the other groupings, such as lawyers ' fees, piston levies and similar charges in connection with contract price contracts. Furthermore, the facility is registered here from the municipalities or to the private sector.
2.28.23 Standard improvement in road traffic
At this time, expenditure and revenues shall be recorded (Drone 3) of the standard enhancement of or on existing road traffic areas. For example, page enlargements, helles, fluctuations, round runs, the creation of new equipment and replacement for better standards.
The account shall also be recorded in the account of each of the work and the costs of each of the following work.
It is noted that expenses related to the planning of standard improvements are recorded on function 2.28.11.
On the operation, the accounts are authorized for the same equipment as shown under 2.28.22 Road installations.
COLLECTIVE TRAFFIC (32)
2.32.30 Common aims
This function shall record expenditure and revenue, which cannot be allocated objectively to the functions 2.32.31-2.32.35.
2.32.31 Busoperation
This function registers municipal subsidies to road companies.
Other bus operations are being taken to the local authority (function) to which the bus service is run.
2.32.33 Fargeoperations
This function shall record expenditure and revenue for ferries, such as subsidies for the service operation of small islands.
Interrots of debts regarding ferry investments and to the conversion of the ferry-owner feature on one of the features 7.55.68-7.55.76 (grouping 002), depending on the loan creditor with a drop of 4, while the charges are charged to function 8.55.78, with a drop of the general 6 Financial Expense. Homemade loans for ferry investments, covered by the law, shall also be registered at 8.55.78 debt for ferry investments, and shall be written down at 9.55.78 Long-term debt for ferries with adjectives of 9.75.99.
2.32.34 Airports
This function shall record expenditure and revenue for airports, including municipal airfields, and grants for joint local authority airports.
2.32.35 Railway operations
This function shall record expenditure and revenues relating to railway operations, including grants to private lanes.
APORTS (35)
In this main function, expenditure and revenue on ports, coastal protection, etc. are noted that local transport ports are not integrated into the municipal budget and accounting system. If the municipality is the accounting officer for a port of transport, the accounts shall be kept outside the authorized accounting system.
2.35.40 Havens
This function shall record expenditure and revenues relating to fishing ports and working ports, as well as subsidies for road ports.
2.35.41 Lystboat ports and so on.
This function shall record expenditure and revenues for the ports of longboat, port and marinas.
2.35.42 Kystprotection
This function shall record expenditure and income related to inshore protection, cf. law on coastal protection.
Main account 3 Education and culture
This main account shall include expenditure and income from the public school area and so on, as well as leisure learning and cultural purposes : libraries, museums and so on.
PEOPLE'S SCHOOL, ETC. (22)
In this main function, revenue and expenditure relating to municipal public schools and related activities, such as school libraries, school-free time arrangements, etc. are recorded in this main function.
Registration at cost point is authorized on the 3.22.01 Elementary schools and 3.22.05 School Time Regulations, and 3.22.08 Local Special Schools
Administrative expenditure on the municipality's central school management, including school director, is not registered in main account 3 but on main account 6. Expenditure relating to the administration which is carried out on the individual schools and so on, on the other hand, shall be recorded at the cost point of operation 3.22.01. If the municipality is a principal principal who carries out an inspection at a school, the costs shall be recorded in the cost point of the year in 3.22.01.
On the subject of school boards, the expenditure on which the local authority decision is taken, that is to say, shall apply. charges relating to the choice, remuneration and meeting dites shall be registered on function 6.42.42. The costs of the management of the Management Board of the School Board shall be subject to the jurisdiction of the Board of Governing Board the Board of Governing Board of the Management Board to take a more detailed decision on, and shall be recorded at the cost point of the function 3.10.01.
3.22.01 Public schools
This function shall record expenditure and revenues relating to the local public schools, including expenditure and revenue in relation to education, IT, administration of schools, equipment, furnishings, accommodation, rooms, expenses for extracting areas, etc.,
It also records the expenditure and income of schools for schools, specialist training, taking place at the local elementary school, training schools and school consultants, who have their main employment in primary school.
Expenditure and revenues relating to campfire schools, which the municipality rents into, shall also be recorded here.
Child-theaters shall be registered on function 3.35.62.
Cost Place Recording
Registration at cost point is authorized in the accounts for function 3.22.01. For example, each institution must be assigned at 3.22.01 for a cost step number in the range 0101-9999.
Expenditure and revenues directly linked to the training themselves and the costs and revenues necessary to ensure the maintenance of the training shall be in the accounts covered by the authorized registration at the cost of the cost.
For example, expenditure directly related to the training may include expenditure on underwriting staff (including temporary carers), goods, materials and equipment used as an integral part of the teaching (books, computer, and in the case of detection and equipment, sports equipment, etc.) and the pupils ' activities (excursions, rent-only and other excursions etc.).
For example, the expenditure needed to ensure educational service may be mentioned costs of equipment, (tables, chairs, hard halls etc.), equipment for playgrounds, canteen, cleaning, continuous maintenance of premises, electricity, water, heating and expenditure on the administration, which is carried out at the school (including the salary to the principal, the secretariat, etc.). In addition, costs shall be recorded at the cost of conducting high school inspectors responsible for inspecting at school and expenses related to the management of the school board meeting company, which has been attributing the local authority to each of the members of the Board of Governors of the Board ; the competence of the school board to take a closer decision.
Furthermore, expenditure on premises in itself (i.e. rent (s) and exterior maintenance, out-of-work, expenses and revenues for training and sickness benefits, on the institutions employed personnel at the cost of the cost of the institutions.
Costs concerning. training schools, schools consultants (which do not form part of the regular reproduction) pedagogical centres and the operation of campfire schools do not form part of the authorized registration at cost point. It is also noted that non-municipal payments should not be distributed at a cost point.
Charges and revenues not covered by the authorized registration at cost point shall be recorded at joint accounts in the site range 0001-0100.
The following operations groupings have been authorized for the following operations.
092 Participant Payment
Participation fees shall be registered here in connection with the teaching of pupils in their leiday, adult participation in education and participation in cultural centric activities ;
3.22.02 Joint expenditure for the municipality's entire school system
This function shall record expenditure and income which cannot be uniquely applied to individual schools, such as pedagogical centres.
Expenditure and revenues relating to sports, sports and swimming pools whose primary purpose is school sport is to be conteed up to function 3.22.18. This is also true, even if they are linked to a particular school.
For sports, sports and swimming pools, whose primary purpose is not school sport, registration is made on the main account 0.
Expenditure and revenues relating to the operation of the local authority ' s own camp schools are registered on function 3.22.02 from which the transfer of charge to the cost point can be transferred to function 3.22.01. Where the municipality rents in to a camp school, the costs shall be recorded directly at the cost point of the function 3.10.01.
3.22.03 Sick and home schooling
This function shall record expenditure and revenues relating to sickness and home education according to section 23 of the elementary school of the elementary school.
3.22.04 PPR-Pesdagogical Psychological Consulting
This function shall record expenses and revenues relating to school psychologist and the study of school psychology, school-based psychological, and any purchase of private psychological consulting services, etc. in connection with the visitation process, cf. The section 12 of the grasslight of the elementary school. 2.
3.22.05 School recreational arrangements
This function shall record expenditure and revenues relating to school-free time schemes after the elementary school law. Where rooms and extras are used by school-free periods of school are separated from the physical framework of the primary school, the costs shall be recorded in function 3.10.05. On the other hand, the costs of rooms and offal areas used by school-free and primary schools shall be recorded in the function of 3.10.01.
Rules for registration at cost point for school-free time schemes
Registration at cost point is authorized in the accounts for function 3.22.05. For example, each institution must be assigned during operation 3.22.05 to assign a cost step number in the range 0101-9999.
Expenditure and revenues directly related to the crossing and expenditure and revenue needed to ensure the general care in the accounts shall be covered by the authorized registration at the cost of the farm.
As an example of expenditure directly related to the passing itself, the costs of salaries may be paid to staff who take care of children (including temporary carers), goods and materials consumed in the care of children (carers, toys and toys) ; etc.) and activities with the children (excursions etc.),
For example, expenditure necessary to ensure the general care allowance may be mentioned costs of fixtures (tables, chairs, hard halls etc.), equipment for playgrounds, cleaning, continuous maintenance of premises, electricity, water and heat. In addition, expenditure shall be recorded in the administration of the institution itself (that is to say, the management of the goods carried out by the institution staff shall be carried out at the cost of the cost. Furthermore, costs are registered for rent, extracts and exterior maintenance at the cost of the cost.
Furthermore, expenses and revenues for training, medical benefits and pensions insurance concerning the staff at the institution shall be registered at a cost point.
It is noted that expenditure on rooms used by school-free and primary schools should not be registered at 3.22.05, but instead on a joint account in function 3.22.01. It is also noted that non-municipal payments should not be distributed at a cost point.
Charges and revenues not covered by the authorized registration at cost point shall be recorded at joint accounts in the site range 0001-0100.
In the case of the categorization of costs incurred at cost point respectively, the description of the indicative account plan below is referred to in the joint account description.
The following operations groupings are authorized for operation 3.22.05.
002 Searching supplements
The costs of seafar-aid shall be registered here.
003 Free-space in school-free time arrangements
This is where the costs of recreational arrangements are being recorded in school-free periods.
092 Parental payments incl. Seats and sibling supplements ;
This function regiges parental payment regarding school-free time arrangements. This is where the total parental share is registered, including free seats and the cost of seafar-aid. The registration must be carried out at joint cost.
3.22.06 Beinged students in primary school
This function shall record expenditure and revenues in connection with the carriage of students in accordance with section 26 of the elementary school.
3.22.07 Special training in regional offers, cf. The section 20 of the people's elementary school. 3
Here, the revenue and expenditure of the municipalities shall be registered with regard to special training granted to students in the maintenance of the underage of national and country-wide institutions that are carried out by the regions.
The local authorities ' purchase of seats or costs, by the way, of the country or country-wide offer that is carried out by the region shall be recorded with a type 4.8 Charges to the region. On feature 3.22.07, the following operations groupings are authorized.
001 Objective Funding of Regional Offerings
Expenses and revenues shall be registered here in respect of the objective financing, i.e. the flat-rate amounts which the municipalities are paying for the maintenance of tenders in the regions ;
002 Shop Places
Expenses and revenues for the specific payment shall be made in respect of the municipality ' s reference to pupils in the regions.
3.22.08 Municipal special schools, cf. The section 20 of the people's elementary school. 2 and paragraph 1. 5
This function records expenditure and income from municipal special schools, centerclasses and special classes, including former regional special schools. That is, special training mandments, which refer to the section 20 (20) of the people ' s elementary school. 2 shall be dissociated from the general public school, including special training, in accordance with Article 20 (1) of the grading of the elementary school. 5.. Expenditure for more limited special education, taking place at local elementary school, shall be registered under 3.10.01.
Registration at cost point is authorized in the accounts for function 3.22.08. For example, each institution must be assigned during operation 3.22.08 a cost step number in the range 0101-9999. Intersection costs are recorded in the interval 0001-0100.
Expenditure and revenues directly linked to the training themselves and the expenditure and revenue needed to ensure the training of the training shall be covered by the registration at the cost of the authorised registration.
It is noted that expenditure on rooms used by both municipal specialised schools and public schools should not be registered at 3.22.08, but instead of a joint account in function 3.10.01. It is also noted that non-municipal payments should not be distributed at a cost point, when registering expenditure according to the 20 (20) of the grasslight of the public. 5 shall be applied to 4.0.
3.22.09 Language stimulus for pre-school age children
In this function, expenditure and revenue for language stimulus for bilingual children who have not yet started the school corridor have been recorded in accordance with the conditions laid down in the school year. The section 4a of the people's elementary school.
3.22.10 Contributions to governmental and private schools, cf. the section 26 of the free-line above.
This function shall record expenditure and revenues relating to contributions to the state of pupils of free basal schools, state and private schools, etc.
Contributions to the state are recorded with a kind of 4.6 payments to the state.
Unauthorized operational groupings are available for the operation :
001 Contribute to the state of pupils in free primary schools as well as primary school departments at private high school schools
002 Contributions to the state of high school pupils with free bastion and secondary schools
004 Contribute to the state of students in school-free school-free elementary schools.
005 Contributions to the state of language stimulation for two-language small children in free primary schools after the third floor of the free-line section 28 (3). 2
The contribution relates to the mandatory municipal language stimulus for bilingual children who have not yet started the school hall, after the elementary school section of the elementary school section in the event of language stimulus taking place at a free elementary school, cf. the section ' 1 (1) of the free-line. TWO, TWO. and 3. pkt., section 15a, paragraph, Paragraph 1 and Article 28 (3). 2.
006 Local authority grants to free primary schools after free-line section 23
The municipality ' s allowance for free basal schools shall be recorded with a variety of 5.9 Other grants and transfers ;
3.22.12 Contributions and grants to secondary schools and youth school schools
On this feature, student grants for school-stay, contributions to the state of students in schools, and expenditure and income related to the municipalities owned youth school schools.
It is noted that the state aid for youth school schools is recorded under the first of the last few years. The local authorities ' contributions to the state of students in schools, schools and crabs schools and youth schools, cf. The law of free boarding schools shall be recorded on type 4.6.
Deposits from municipalities to post-schools after chapter 4 of the Law on free boarding schools and to the municipalities-owned youth school schools are recorded with a variety of 5.9 Avrich grants and transfers.
3.22.14 Youth Education Guide
This function shall record expenditure and revenue relating to the education and training guide of the Youth in accordance with : law on the choice of education and professions.
3.22:16 Special Pear-Dagogical assistance to children in early childhood age
This function shall record the expenditure and revenue of specialized pedagogical assistance for children who have not yet started the school corridor, cf. The section 4 of the elementary school of paragraph 4. 1. The function regimen both municipal and regional operational costs for special pedagogical assistance for small children.
The municipal payment for quotation in the region shall be recorded with a type 4.8 payment to regions. The following operations groupings are as follows :
001 here shall be registered expenditure and income related to the objective financing, i.e. the flat-rate amounts which the municipalities are paying for, among other things, the maintenance of specialised pedagogical offers for small children in the regions.
002 This is where expenditure and revenue are recorded concerning the specific payment of the municipality's reference of small children to special pedagogical offers in the regions.
3.22.17 Special pedagogical assistance for adults
The costs of teaching and specialist pedagogical assistance to persons with physical or mental disabilities after the termination of the notification shall be registered here, cf. special education for adults. In the function, both municipal and regional operational costs are registered with regard to the special educational assistance.
The municipal payment for quotation in the region shall be recorded with a type 4.8 payment to regions. The following operations groupings are as follows :
001 here shall be registered expenditure and income related to the objective financing, i.e. the flat-rate amounts which the municipalities are paying for, among other things, the maintenance of special training offers for adults in the regions.
002 This is where expenditure and revenue are recorded concerning the specific payment of the municipalities ' s reference to the special training offer for adults in the regions.
3.22.18 Sport facilities for children and young people
This function shall record expenditure and revenue for sports facilities, whose primary target group is children and young people.
In the operation, expenditure and revenue for both sports facilities, which are directly linked to one school and sports facilities for children and young people, may not be uniquely attributed to a specific school. These sports facilities are primarily used for sports education, but can, at the same time, act as sports facilities for children and young people outside the schools,
opening hours.
In the case of major sports systems, the stadium and multi-enas, the registration is recorded on function 0.32.31 Stadium and PE.
JUVENILE EDUCATION (30)
3.30.44 Production schools
This function shall include, inter alia, grants for the training of specialised workers with several.
Unauthorized operational grouping operations are as follows :
001 Contribution for ordinary pupils in production schools
This is where local authorities are registered contributions to the state on ordinary pupils in production schools. Other expenditure and revenues relating to production schools are registered in the function of 5.68.98 employment schemes, grouping 016.
002 Basic supplements for production schools
It is noted that the municipality ' s contribution to the state of production school students is recorded on the type 4.6. Payments to the state.
Deposits from municipalities to the schools shall be recorded with a variety of 5.9 Other grants and transfers.
3.30.45 Vocational training
This function shall record expenditure and income related to school-stay in the context of vocational training.
The following operations groupings for the registration of school and school education are authorized by the authorized following operations :
001 School Benefit,
Expenses for the school performance, cf. section 5 (5) of the basic training law. 3 which are covered by 65%. Reimbursement.
002 Intuition expenditure in municipal institutions and grants for special training courses
This is where the training costs are recorded according to the section 13 (3) of the occupational education and training. ONE, ONE. pkton, and expenditure for special training courses at State-funded educational establishments according to section 13 (1) of the Danish Basic Training Act. 2 that is covered by 50%. Reimbursement.
003 Supplementary grants
The costs of additional allowances shall be registered in accordance with the provisions of Article 13 (3) of the Basic Training Act ONE, TWO. ptangle that is covered by 50%. Reimbursement.
004 Expenses for running in workshop schools
The costs of education, schooling and supplemental allowances shall be recorded in the course of the workshop in section 3 (3) of the occupational education and training law. 3.
The following groupings have been authorized for under the last 2 authorized following :
001 Reimbursement of expenditure by 65%. on grouping 001
002 Reimbursement of expenditure by 50%. on grouping 002 and 003
Salary expenditure for the EGU students in the local authority will be registered on the functions of expenditure and revenue relating to the institutions concerned, for the rest of the matter.
3.30.46 Youth training for young people with special needs
In the operation, expenditure and income for training and activity offers, etc., shall be given in accordance with Law No 2. 564 of 2007 on youth education for young people with special needs, all expenditure linked to youth education will be preserved on the function, to the extent that they can be separated objectively. This includes expenditure on teachers and pedagogues, interns, transport, conducive, guidance for interns and other road-wire tasks that are not concorded during function 3.22.14 Youth Education Guide, administration, e.g. training institution and possibly. the rent of premises and payment by the purchase of offers in regions, other municipalities or in particular organised courses at state-funded educational establishments. Revenue by intermediate municipal payment shall also be made on the function. Common expenditure and revenue between youth education for young people with special needs and other types of training etc. are recorded in the function of these other types of training, etc.
PEOPLE'S LIBRARIES (32)
3.32.50 Public Libraries
Expenses and revenues for libraries are registered here. School libraries expenditure shall be recorded at 3.22.01 Public schools. Where the expenditure is not meaningful between the folding and school libraries, the registration shall be collected on one function.
It is noted that salary costs for the administrative staff in central library administrations, as with school administrations, must be registered at 6.45.51 Secretariat and administrations.
Unauthorized operational groupings are available for the operation :
003 Books, etc.
This shall record all expenditure on the purchase and binding of books, journals, magazines and newspapers intended for the lending or the use of the audience on the spot.
The grouping shall be recorded in the form of 7.9, including revenue from the compensation of books and periodicals. Sales of books are recorded under type 7.2.
008 Other lending materials
Including the costs of other lender materials other than books, e.g., for example, music-bearing materials, soundaries, plates and tapes, capacles and other materials.
Revenues from the compensation of the borrower shall be recorded in the form of 7.9, including at this grouping. The sale of other lending materials shall be recorded in the form of 7.2.
CULTURAL BUSINESS (35)
It is necessary to note that salary costs for the central administrative staff in the area must be taken to function 6.45.51 Secretariat and administrations.
3.35.60 Museums
In this function, expenditure and income from museums are recorded. For non-municipal museums alone, the municipality supplements must be registered on function 3.35.60.
It is noted that reports are to be made to the State Museum Coverboard. These would be facilitates if the municipality voluntarily uses the following indicative operations groups. The groups are not exhaustive, however, because the state of the Museum of Museums requires information which must not be recorded in the budget and accounting system on main account 3. It is a question of interest income and expenditure, and the payments to be recorded on the main account of the principal accounts of 7 and 8 respectively. In addition, the financial status must be set up on main account 9. Finally, the state subsidy in the budget and accounting system must be recorded under the last two, as a state reimbursement. The subsidy shall be recorded with a type of 8.6 State grants ;
022 Personnel
028 Premises
032 Collection ' s administration, etc.
038 Surveys and acquisitions
044 Conservation
050 Publitions
054 Other intermediary activities
058 Administration
060 Entré
062 Payments for inquiries according to the caps of the museum. 8
082 Kiosk and Cafeteria
It is noted that the grouping figures 090-098 in the municipal budget and accounting system are reserved for authorized groupings. The amounts of account 90, 91 and 94 in the State Museum Covering schedules may be registered on the grouping figures in the range 021-089.
3.35.61 Biographs
This function shall record the expenditure and revenue of municipal cinemas and grants for private cinemas.
3.35.62 Teatres
This function shall record expenditure and revenue, including grants, concerning child theatres, eggsteattheatres, landssscites and acting schools.
There are an authorized grouping 02 Reimbursement for child theatres, the egroatics and the applicant theatres for state grants. Deposits from the state shall be recorded with a type of 8.6 State grants.
3.35.63 Musikevents
This function shall record expenditure and revenues relating to parcels and music schools (also as far as these are used only by secondary school pupils), grants to music schools, grants for music events and amateur orchestras and so on.
There are an authorized grouping 02 Reimbursement for state grants to be approved by the Unauthorized Group. Deposits from the state shall be recorded with a type of 8.6 State grants.
3.35.64 Other cultural tasks
This function shall record expenditure and revenues relating to exhibitions, local radio and television, and grants for other cultural purposes, such as collection houses, local historical archives and friendship barbitions.
PEOPLE'S INFORMATION AND LEISURE ACTIVITIES, ETC. (38)
During this main function, expenditure and revenue shall be recorded in the field of public information, and so on, cf. law of support for popular education, voluntary public information, voluntary work and college education, as well as the People's Law, Law of Youth Schools and the Law on Production Schools. Expenditure relating to the secretarial assistance of the public information committee (§ 40 of the public information law), including any administration in connection with the remuneration of managers and teachers (Clause 12 in the public information law) is not recorded during this main function, But on main account six.
It should be noted that labour costs for the central administrative staff in the area must be taken to function 6.45.51 Secretariat and administration.
3.38.70 Common aims
This function shall record all expenditure on the presentation of premises, and expenditure and revenue that cannot be distributed objectively on the following functions (e.g. janitorice and cleaning of premises). Any fees under the section 22 (2) of the public information shall be provided. 4, recorded during function 3.38.74.
3.38.72 Populent education
This function shall record expenditure and revenue relating to the part of the total amount of the subsidy for public information, for example, for public education, education, training, lectures, and discussion generating activities, cf. Amendment No 6 (1) of the public. 3 no. 1.
Unauthorized operational grouping operations are as follows :
001 Underview
3.38.73 Volunteering Volunteering
In this function, expenditure and revenues shall be recorded as part of the total amount of the subsidy for public information, intended to be disposed of by popular information, for example, associations and leisure clubs ; etc., cf. section 6 (6) of the public information document. 1 no. 2.
It is noted that in cases where there is no private way, the costs of local authority offers to children and young people are made available to public children and young people to be given adequate provision in the case of children and young people in the same way. § 38, paragraph. Three, in the public information bill, is also registered on this function. The expenses relating to section 38 (3). 3, for rooms are recorded during the operation of 3.38.70 Common objectives.
Unauthorized operational grouping operations are as follows :
002 Activities
3.38.74 Facial Supplements
This function shall record expenditure and revenues relating to the part of the total amount of the subsidy for public information, which is used for local grants, see it in accordance with the same amount of aid. Section 6 and Chapter 7 the public information law. Moreover, the fees receipts shall be recorded, cf. Section 22 (2). In this function, 4, in the public information law.
There are authorized four operations groupings of the operation, which are reviewed below :
001 Local-state aid for adult education.
This is where the part of the cost of the local subsidy relates to the 'People's educational adult education', cf. Section 6 and Chapter 7 of the public information law.
002 Local supplements for the voluntary public information process.
This is where the part of the cost of local grants relates to the 'Volunteer of Volunteers' work, cf. Section 6 and Chapter 7 of the public information law.
092 Charges in accordance with section 22 (3). 4, concerning rooms for the public instruction for adult education.
The fees receipts shall be recorded in accordance with section 22 (3). 4, in the folding of the information bill to reduce expenditure on premises for public information, adult education.
093 Charges in accordance with section 22 (3). 4, concerning premises for the voluntary public information assembly.
The fees receipts shall be recorded in accordance with section 22 (3). The Fourth Amendment No 4, in the public information bill, to reduce expenditure on premises for the voluntary public information process.
3.38.75 Free-Time Operations outside the People's Information Act
This function shall be subject to the expenditure of special support schemes outside the public information law. For example, there could be support for bus shipments concerning free time events for older people and support for holiday activities.
3.38.76 Youth School Company
This function shall record expenditure and revenues relating to the local authorities ' youth school activities, including municipal youth clubs and other free-time establishment, in accordance with the law of youth schools.
As far as youth school boards are concerned, the expenditure on which the local authorities are concerned, that is to say, shall be the expenditure of the public authorities. the costs relating to the choice and part-sessions are recorded on function 6.42.42. The costs of the participation of the youth school board meeting of the local authorities shall be registered with the jurisdiction of the Board of Governing Board of the Board of Governing Board for a decision to be taken into operation, in 38.76.
3.38.77 Daghars schools
This function shall register the municipality ' s contribution to enghing schools by the section 45 of the public information law.
The municipality's payment for the enablement process in the school schools, cf. the law on the payment of training in respect of certain offerings, in accordance with the law of active employment effort etc., shall be registered under main account 5 (05.68.98).
The accounts have been set up to register a grouping 001 for registering cash receivers in accordance with section 32 (5). Paragraph 1 in the field of active employment.
001 Cash aid receivers according to section 32 (4) of the Asset Code. 1
On this grouping, account shall be taken into account receipts for cash benefits receivers activated in accordance with section 32 (2). Paragraph 1 in the field of active employment.
3.38.78 Municipal grants to State-funded self-financed educational establishments, etc.
In this function, municipal allowances are registered for student participation in courses in approved public schools, household schools and cravings after law on free boarding schools. In addition, other local municipal grants are also being provided for in particular organised training courses, etc. on state-financed self-financing institutions, e.g. social and health schools, and the payment of grants for growers in adult education centres. in the case of young people under the age of 18, the local authorities ' payment for enablement procedures, etc. on the state-funded educational establishments, in accordance with the law of payment for training in connection with certain tenders, in accordance with the law of active employment efforts, etc. However, under main account 5.
The function will also be authorized to authorize the following grouping by Law No 578 of 9. June 2006 :
001-(1) 001-Proclawing of the temporary ill to youth training, in accordance with section 10 of the law on the provision of training for training in youth education and so on.
Regional Development for education (41)
3.41.80 Regional development tasks in the field of training
This is where Bornholm's expenditure on educational establishments (colleges, VUC, social and health schools etc.) is registered in connection with the financing of local development projects and other types of projects with developmental and educational aims ; on the institutions.
Main account 4 Health Area
This main account shall include expenditure and income related to the local authority health care.
HEALTH COSTS, ETC. (62)
This main function shall include expenditure relating to the health measures in which the management of the benefits is made to the municipalities under the Health Act.
4.62.81 Activity definitely co-financing of health care
This is a register of activity-dependent contributions to the regional health care system. It is noted that the local authority on regional health care should be registered at 7.62.82 grouping 1.
There are authorized 6 groupings on the function.
002 Stationaire somatik
003 Ambulant somatik
004 Stationaire psychiatry
005 Ambulant psychiatry
006 Praxical Sector (Health Insurance)
007 Retraining under Instruction
The contributions shall be recorded with a species 4.8 Charges to the region.
4.62.82 Retraining and maintenance training
This is where the municipalities ' efforts are being recorded in the context of municipal rehabilitation post-health law and training after the service. These include the rehabilitation of citizens, after printing from hospital (health officer, section 140), as well as retraining and maintenance training as of section 86 of the service.
It is noted that training for servicellop's section 86 to persons with residence in botties of the section 107 to 110, which is granted for the settlement, shall be recorded on the functions of 5.38.42, 5.38.45, 5.38.50 and 5.38.52 and training according to the service of the service. 86 to people who are in the free-care housing certified to provide this benefit are registered in function 5.32.32 grouping 013.
There are authorized two groupings on the function.
001 Municipality Retraining and Maintenance training
The costs of retraining shall be registered here for the repair of a physical action reduction caused by disease that is not addressed in relation to a hospital hospitalisation, cf. § 86, paragraph. 1 in the Social Services Act.
Furthermore, the costs of maintaining physical or mental capacity for persons with reduced physical or psychological function or specific social problems are also recorded, cf. § 86, paragraph. 2 in the Social Services Act, including retraining and maintenance training for children, cf. Section 44 of the Social Services Act.
This grouping shall be registered (also) expenditure on payment-free treatment after medical reference in accordance with Chapter 39 of the Health Code. been provided under the local authority, including expenditure on services rendered by the institutions of other people.
It shall also register revenue and expenditure in respect of the rehabilitation of non-health care-submitted, cf. 146. However, the specialized outpatient shall be registered in accordance with the section 140 of the health officer at the section 002 of the health officer.
002 Ambulant specialised rehabilitation (health officer, section 140)
This is where the municipalities ' costs are registered for specialized, median retraining at a regional hospital.
The expenditure shall be recorded with a species 4.8 Charges to the region.
003 Passenger transport
Expenditures relating to passenger services are registered in the context of the local authority retraining (include both general and specialised rehabilitation) and maintenance training, cf. Service overhead, section 86 and section 140 and 263 of the Health Code.
It is noted that the nature of the type 4.0 on the costs of passenger transport services carried out by private contractors ..
4.62.84 Physical therapy
This function shall be subject to the costs of remuneration for the treatment of a physiotherapist in the practice in the practice after medical attention is referred to in Chapter 39 of the Health Code.
In the case of public health insurance, the type 5.2 is used as a starting point.
Species 5.2 shall be used for the registration of expenditure for the payment of bills which may be specified on the individual patient. In the case of bills that cannot be specified for each patient, they are used. 4.8. In addition, the general rules for type-conversion operations are applied.
4.62.85 Municipal dental care
In this function, the costs of municipal dental care shall be recorded in accordance with Chapter 37 of the Health Code.
The function shall be registered in accordance with section 127 to 130 to the children and adots until the age of 18 to be turned 18. Year (Child and Youth Care).
In addition, this function includes expenditure under Clause 131-132 to dental care for persons who, due to reduced mobility or physical or psychological disabilities, can only be difficult to take advantage of the general dental records (Omorg care).
This function also includes expenditure under § 133-134 to dental care for mental development, mental development, etc., which are not able to make use of the ordinary offers in the children and youth care services, the practice care or the care-stained-care condition ; (The specialty line.)
In addition, the function includes expenditure under § 135 to support for dentists for persons in the event of functional destructive or disfigured effects of accidental-damaged injuries on teeth, mouth or jaws.
It is noted that the type 5.2 is applied for expenditure on payments of bills, issued by private dentists, if the bill can be specified on clients. In addition, for operation 4.62.85, general rules for type-conversion.
Unauthorized operational groupings are available for the operation.
001 Tandocare for 0-18 year olds are divided into the local authority ' s own clinics
002 Dental Dental 0-18 (1) year olds in other providers (private dentists and other municipalities ' s clinics).
003 Omsorgs-and specialty care in the municipality's own clinics
004 Omsorg and special care for other providers (private dentists and regional dental clinics)
005 Support for dentists
4,62.88 Health promotion and prevention
This is where the municipality's expenditure on health promotion and prevention is recorded according to section 119 of the Health Code.
4.62.89 Municipality Health Services
This function shall be registered expenditure and revenue under the Law on Preventive Health schemes for children and adots under Chapter 36 of the Health Code.
4.62.90 Other healthcare costs
Other health costs will be recorded on this function.
The following groupings are authorized on the function :
001 Municipal Expense for hospice-stay.
This is where the costs of the purchase of sites at hospice are registered, cf. Article 238 (3) of the health officer. 2, cf. § 75, paragraph 1. Section 79 (4) and Article 79 (3). 2.
002 Municipal expenditure in the purchase of hospitals
Here, the costs of the purchase of sickness benefits shall be registered under the section 240 of the Health Code
003 Nursed Patients Rent
This is where the cost of care in the assisted living rate of finished processing has been recorded, cf. 148 of the health law.
004 Funeral help
This is where expenditure is registered for municipal funeral aid, cf. Health officer, section 257.
Tranquilizer aid shall be recorded with a type 5.2.
005 Becreditor Allowance
The costs of milearepayment shall be registered here, cf. Section 170 and 261 health officer.
Payment allowance paid directly to the citizen shall be recorded with a type of 5.2.
Main account 5 Social Tasks and Employment
This main account shall include expenditure and income in the field of social and employment. The main account is target groups in the following ways :
|
It is noted that municipal health costs are registered under main account 4.
Management Expenses
The costs of the central administration under social tasks and employment are registered on main account 6. On the other hand, the costs of the administration which are carried out and concern the institutions in social tasks and employment shall be recorded on the functions of main account 5.
Concerning management, which is carried out in an institution but concerns several institutions or activities, refer to the conversion rules to main account 6.
According to Bekendtstatement on cost-based tariffs for municipal tenders (# 683 of 20. In June 2007, the municipality board shall set charges for the referred to in section 1 referred to : a municipal tender. The aforementioned municipal tenders must rest in itself so that either a above-or below-fire shall be included in the tariffs no later than two years later. The key calculation shall be carried out at a time point in the average, long-term costs of all the tender, including indirect central management costs and management, which are conccutised on the main icon-to 6. A transfer of administrative costs from the main account must therefore be carried out to the main account 5 of the municipal tenders subject to the rules on costs-based tariffs. The local authority will be able to use a distribution key for the share of central management and administration. The local authority must justify the distribution key used. The transfer of administrative costs from main account 6 to Main account 5 may be used for the use of the internal species on the main type 9 or at +/-entries. The main character of 0 and type 4.0 for the functions listed in the positive list may not be used for the transfer of administrative costs.
Charges and revenues relating to the consultancy functions emanate from the institutions shall be registered on function 5.45.40. Expenditure and revenues relating to the advice given by the central administration shall be registered on main account 6. Costs of consultations concerning the granting of abortion, adoption, visitation committee and so on shall be registered on function 6.42.42. It is mainly a question of meeting dites, honorars and the like.
The costs of the municipality ' s central authority function-including in the context of personal and practical help-are registered on main account 6. In particular, in the case of personal and practical assistance, the authority function may include, inter alia :
-WHAT? decisions relating to visitation, services and scope in accordance with the quality standards agreed ;
-WHAT? ensuring consistency between judgment and delivery, including supervision and control ;
-WHAT? the setting and publication of quality standards,
-WHAT? the fixing and publication of prices ;
-WHAT? the fixing and publication of measures relating to delivery safety ;
-WHAT? the determination of the content of information material ;
-WHAT? approval of suppliers.
Special institutions
In the case of institutions carrying out more tasks in the area of social, educational and health, a division of expenditure and revenues must be distributed on the respective functions. For the institutions where such distribution will involve arbitrary (non-objectively) distributions, the entire institution or areas that do not allow themselves to be objectively attributed to the function under which most of the activities are the matter
Selling and private institutions
Budgeting and accounting for self-governing and private institutions, which the municipality has the operational agreement with, shall be drawn up in accordance with the same rules applicable to local authority institutions, cf. However, below. The institution ' s budget and accounts shall be registered at the municipality which has the collective agreement of the person concerned by the main institution of the Agreement. The accounting shall be made on the respective functions of the principal 5, excluding interest and payment, which are recorded on main account (7) and (8).
The same applies to the plant items for self-governing and private institutions (excluding private manage-owned institutions), which have been concluded before the start of the works workers. This means that the VAT refund may be granted on detainees. In cases where an institution has leased or wants to rent themselves in buildings owned by other than the institution, no VAT refund may not be granted by the installation costs. In cases where there is not a main agreement municipality, it must be agreed which municipality to budget and accounting.
For private managers owned institutions, sole operating costs and operating income are included in the municipality's budget and accounts, as the institution's expenditure on interest and payment is considered to be rent-a-rent.
The Acontoud Payments for autonomous accounting, social institutions shall be registered on the function to which the institution concerned can be entered, using the nature of 5.9. When the accounts are available and the institution ' s expenditure and receipts are recorded in the municipality ' s accounts, the municipality ' s acontouting payments shall be subject to the use of the type 5.9 of the debit.
On self-sufficiency and private institutions, which are autonomous accounting officers according to the standard accounting plan of the municipality, the accounting can be carried out, including the purchase tax.
In the transfer of the budget to the institution, the VAT-bearing species may be attributed to the buying-in so that the institution ' s appropriation checks shall be made on a continuous basis on the basis of expenses including buying-in.
The institution ' s budget shall be entered into the municipality ' s annual budget without buying-in, and in the institution ' s afclosure of the accounts to the municipality, the costs shall be recorded on the relevant species in a normal manner, thereby automatically separable from the buying-in sale and to be applied to the local authorities ; 7.65.87.
Payments between municipalities, by the way,
In cases where a residence municipality has incurred expenditure for, for example, cash benefits and has the right to receive these expenses reimbursed with the former residence municipality, home residence municipality-her 50% basis. -and recharge the remaining 50%. with the former residence municipality. This income shall be recorded using the nature of 7.7. The former residence municipality shall record the Net on cash benefits from the use of species 4.7. Reimbursement in connection with the central reimbursement scheme (Section 176 of the Social Services Act) is being taken home by the municipality which finally holds the cost.
Central Reimbursement (State Reimbursement pursuant to section 176)
Reimbursement of expenditure by the rules of the central reimbursement system in the social field, cf. Section 176 of the Social Services Act, shall be provided for each person in the relevant functions under the drop-down option 2, grouping 001. Includes the reimbursement of some individual expenses covered by multiple operations, the reimbursement of these persons shall be subject to the operation of which the majority of the expenditure is included.
Refugees Reimbursement
The reimbursement of the costs of cash benefits, etc. for certain groups of refugees, shall be registered under function 57.74, drop 2, grouping 002 and 004.
Reimbursement of expenditure on the functions of 5.25.10-5.25.19 concerning the refugees are collected on function 5.25.10, dranst 2, grouping 006.
In the case of other functions where reimbursement of the costs of refugees is granted, authorized groupings shall be established under the functions concerned.
Refunds relating to refugees are registered on the accounts of refugees and not on the enrichment accounts.
DAILY OFFERS FOR CHILDREN AND YOUNG PEOPLE (25)
This main function shall include expenditure and revenue relating to the tender and expenditure and income of special day offers and cluboffers in accordance with Chapter 7 and 8 of the Law on Social Services, as well as some financial contribution to parents in accordance with Chapter 9 of the law ; social service. In addition, illegal expenditure is entered into into open pedagogical and playground facilities.
It is noted that joint expenditure and revenue between different types of institutions, including expenditure on support bulkheads, are registered on function 5.25.10. Joint charges and revenues between the same type of institution shall be registered on the function of this institution.
Rules on registration at cost point in the day's institutional area
Registration at cost point shall be approved in the accounts of the functions 5.25.12, 5.25.13, 5.25.14 and 5.25.15. For example, each institution shall be given under function 5.25.12, 5.25.13, 5.14 and 5.25.15 to be assigned a cost step number in the range 0101-9999.
On the other hand, special daily institutions of 5.25.17 are not covered by the registration at the cost point of entry.
Expenditure and revenues directly related to the crossing and the costs and revenues necessary to ensure the general care allowance shall be in the accounts covered by the authorized registration at the cost of the farm.
As an example of expenditure directly related to the passing, the costs of salaries for the salaries of the children (including temporary carers), goods and materials consumed in connection with the care of children (cariving, diapers, etc.), toys, etc.) and the activities of the children (excursions, colonial residence, etc.).
For example, expenditure necessary to ensure the general care allowance may be mentioned costs of fixtures (tables, chairs, tough appliances etc.), prams, toys, equipment for playgrounds, appliances (music facilities, etc.), cleaning, continuously ; the maintenance of premises, electricity, water and heat and the costs of administration within the institution of the institution (i.e. management of the management of staff, kitchen staff and parental boards shall be carried out by it at the institution staff. This also applies to the expenditure on premises in itself (i.e. rent), exterior building maintenance and out-of-work areas.
Furthermore, expenditure and income for training and sickness benefits shall be recorded as regards the staff at the cost of the institution.
On the other hand, expenditure and revenue for the operation of the municipality's own colonies are recorded on a joint account from which payment for use is made at cost points. Where the municipality rents into a colony, the costs shall be recorded directly at the cost of the settlement.
It should be noted that parental payment has not been taken at all. grants (grouping 092) and grants to free space must not be recorded at the cost point, but at joint accounts on the function concerned.
Charges and revenues not covered by the authorized registration at cost point shall be recorded at joint accounts in the site range 0001-0100.
It is noted that joint costs and revenues between the same type of institution are recorded in the function of this institution type. Joint costs and revenues between different types of institutions are registered in function 5.25.10.
5.25.10 Common aims
This function shall record all common expenses and revenues relating to the municipal day care and day institutions of children, as well as cluboffers and other social-pedagogical leisure offers for major children and young people, including expenditure on sibling subsidies and grants to : private care. Deposits to private institutions in accordance with section 36-38 private daycare after § 34, private leisure homes by section 60, private clubs after section 73 and pool schemes after section 101 of the tender bill are logged, however, on function 5.25.19.
The registration of municipal supplements shall be made by the use of external species.
A number of operational groupings are approved for the specification of the expenses by day-type and a operational grouping to register total cost of seafarers for all day offers, frat houses and cluboffers under one, including seafarers for children in private institutions. This also applies to the sibling of children in pasningsquotes in other municipalities than the municipality of residence. It should be noted, however, that the cost of seafarers for children in school-free time schemes after the primary school law shall be registered at a function 3.10.05, and expenditure of the sweeper supplements in connection with special benefits and cluboffers in accordance with section 32 and 36 of the service provision. will be registered in function 5.25.17.
In addition, this function shall be awarded to parents who choose private care in accordance with section 80 of the Bid Act, grants to parents who receive grants after section 86 in the day offer law when caring for their own children and parents on the basis of a grant to parents ; child care law, according to section 39, in the Act of Social Services, including in particular supplementary grants to single parents on child care per section 40 in the Law on Social Services. There are authorized operations groupings for registration of these expenses
The costs of aid payments to institutions shall also be recorded in the function of 5.25.10.
Intermediate Payments Rules
The function is finally entered into the main utility of the main function DAGTILBUD to BØRN AND UNGE. Intermediate payments are recorded with the inherit of 4.7 Payments to municipalities and 7.7 Payments from municipalities.
The local authorities may grant a grant to children in childcare in a day-day sale in a municipality other than the municipality of residence, including seafarable supplements and free-space grants. These grants shall be recorded on this function with a type 4.7 Payments to the municipalities. The operating fee for the space shall be held by the exporting municipality.
However, intermediate payments shall be recorded for children in special daycare establishments in function 5.25.17.
5.25.11 Daily care
At this time, payroll costs for the municipal day care shall be recorded, cf. Section 21 (1). 2 in the Bidder Act. Expenditure relating to the supervision of the day care and the procurement of equipment, toys, medications and so on to day care are also recorded on function 5.25.11.
There are authorized operations groupings for registering wages for day carers, parental payments, including grants (i.e. seafarsupplements and free-plate grants) as well as free space. The cost of sibling supplements shall be recorded at 5.25.10.
For the registration of parental payment and free space, cf. section Nos 31 to 34 and 41-43 in the daily tender law, as well as the municipality's cost to tender after the tender law, which is part of a 24-hour social service contract law, is referred to as the function of 5.25.12-5.25.17.
5.25.12 The Swing stub
5.25.13 Kindergarten
5.25.14 Integrated institutions
5.25.15 Fritimeshjem
5.25.16 Klubber and other social-pedagogical leisure offer
5.25.17 Special benefits and special clubs
5.25.18 Open pedagogical offer, body parts, etc.
On features 5.25.12-5.25.16, the expenses and revenue for municipal and self-governing day institutions are recorded, cf. section 19 (1) of the tenderer. 2 and 3 in the daily contract law, municipal and self-weighing free time shjem, cf. § 52, paragraph. 2 and 3 and municipal and self-styling clubs and other pedagogical leisure offers, cf. § 66, paragraph. 2 and 3 of the tendering law.
Deposits to daily offers for children and cluboffers and other social-pedagogic leisure offers to larger children and young people who are placed in the care family, places of residence and of the 24-year institutions shall be recorded on the relevant functions of the institutions 5.25.12-5.25.16.
The budget and financial statements of the self-governing institutions which the municipality has concluded the holding agreement with shall be drawn up according to the same rules as the local authority institutions, cf. the introduction to main account 5.
Each of the functions 5.25.12-5.25.16 approved an operational grouping for the registration of parental payment, the total parental share is recorded. The total parental share is included, including leiseways and seafarable supplements. The municipality ' s expenditure for sibling supplements shall be registered on function 5.25.10 while authorized operating groupings for the registration of grants to free space on each of the functions 5.25.12-5.25.16. The authorized groupings of grants to free space are also registered, where appropriate, to the reduction of the parental payment in food arrangements in respect of the parent ' s economic circumstances, cf. section 17 (3) of the tenderer. 6. In addition, an operational group of operations is authorized to the municipality's tender after the Bid Act, which forms part of a 24-year-service basis according to Article 55 Act on Social Services. The registration of municipal grants will take place on the application of the species 4.7 Procurement to municipalities and 7.7 Charges from municipalities
In function 5.25.17, there are authorized operating groupings for the registration of the costs of free-seat expenses, subsidies for lowering parental payments and to sweeper, special day offers respectively, cf. § 32 of the service top, and special cluboffer, cf. § 36 in the service top. In addition, an operational grouping is approved for parental payment, cf. § § 32 and 36 of the Social Services Act. This is where the total parental share is registered, including free seats, a grant for the reduction of parental payment and the cost of seafar-supplements. It is noted that expenditure and revenues relating to prepaid kindergarten groups are recorded in the function of 3.22.11 in teaching and specialised pedagogical aid.
There are authorized grouping 001 Reimbursement by the rules of the Central Reimbursement system under the last 2 of the function 5.25.17.
5.25.18 Open pedagogical offer, playground, etc.
This function records the costs of open pedagogical offers, playplaces, and similar offerings to children's families. These offers are not covered by the tender law or servicelov ; for example, these are playrooms, where the municipality provides a room for a limited period of time when parents with children can meet.
5.25.19 Offer to private institutions, private daycare, private leisure homes, private clubs, and pool systems
This function shall be awarded grants to pool schemes according to section 101 and 102 in the day offer law and to private daycare, private leisure homes and private clubs in accordance with section 21 (3). Three, 52, paragraph. 4 and 66. 4 in the tendering law, as well as to private institutions after paragraph 19 (1). 4. The subsidy shall be recorded in the form of 5.9.
The following operations groupings are authorized on the function :
001 Obligatory subsidies for pool schemes
This is where the mandatory allowance for pool schemes has been established for the period 27. June 1992 to 31. In December 1993, in association with establishments situated in other municipalities, cf. § 101 of the Bidder Act. It is noted that any other grants may not be registered on this grouping.
002 Operating grants to children in private institutions
This is where the municipality's operating grants are recorded per child engaged in a private institution, cf. section 36 of the tenderer.
003 Administration contributions to private institutions
The administrative contribution of the municipality shall be registered here ; child engaged in a private institution, cf. section 38 of the tenderer.
004 Building Deposits for Private Institutions
This is where the municipality grants are registered. child engaged in a private institution, cf. section 37 of the tenderer.
005 Free-space stilts to children in private institutions
Here the municipality ' s expenditure shall be registered with regard to private institutions, cf. section 43, number of the tenderer. 2-4.
006 Operating grants to children in private daycare, private leisure homes and clubs and in pool schemes
This is where the municipality's operating grants are recorded per child taken in a pool scheme, cf. daily tender Act, § § 34, 60, 73 and 102.
007 Free-space grants to children in private daycare, private leisure homes and clubs and in pool schemes
This is where the local authority costs are registered. Deposits for pullout schemes, cf. the service section ~ § 43 (3)) 1, no. 2-4, 63, paragraph. 1, no. paragraphs 2 to 4 and 76 (4). 1.
OFFERINGS FOR CHILDREN AND YOUNG PEOPLE WITH SPECIAL NEEDS (28)
5.28.20 Foster families and places of residence for children and young people
This function shall record expenditure and revenue for foster families, network families, their own rooms, collegial and dorm-like habitats and places of residence for children and adoleges, cf. § 66, in the Social Services Act.
It is noted that the cost of tenders after the tender law and in accordance with section 32 and 36 of the Act of Social Service and Education Commandments after primary school law, for children and young people being placed in the care families and places of residence of children and young people, shall not be registered, on this feature, but on the appropriate functions under the Daily Offerings for Children and Young and People's School functions.
Poverage charges for temporary residence for persons of 18/23 years and above with significant reduced physical or mental capacity or special social problems in accordance with section 107 of the Law on Social Service are not recorded here, but on function 5.38.52 Municipalities for temporary stay to persons with special needs.
It is also noted that the costs relating to the treatment of drug addicts shall be registered on function 5.38.45.
It is noted that expenditure on a detour stay which is granted under a 24-hour care team in foster homes or places of residence, etc., and is part of the 24-year-old, cf. § 55, paragraph 1. 2 in the Social Services Act, will be registered with the cost of the dead-gnopsis itself in the relevant operating groupings of function, 5.28.20.
Expenditure for allowance and work remuneration, and also the purchase of gifts, teaching activities outside the elementary, leisure activities, etc. for children and young people are recorded in the relevant operating groupings of type 5.2. To the extent that the remuneration of the care families is not registered with a type 1.0, remuneration shall be recorded with a type 4.0 Services without VAT.
It should be noted that labour costs for the central administrative staff in the area must be taken to function 6.45.51 Secretariat and administration.
Unauthorized operational groupings are available for the operation :
001 Prena Families (§ 66, paragraph 1, no. 1)
This is where expenditure on children's and young people's placement is registered outside the home in care families, in accordance with section 66 (2). 1, no. 1, cf. § 52, paragraph. 3, no. 8, section 58 and section 75 of the Social Services Act. In addition, there are costs for the 24-22-year-old young people in the foster families of 18-22-year-olds. Section 76 (2). 3, no. 1 in the Social Services Act. In addition, it is registered here expenditure for the end-of-life in the care families of 18-22-year-old young people, cf. Section 76 (2). 3, no. 4 in the Social Services Act.
002 Network Spend Families (§ 66, paragraph 1, no. 2)
This is where expenditure on children's and young people's placement is registered outside the home in network spearances in accordance with section 66 (5). 1, no. 2, cf. § 52, paragraph. 3, no. 8, section 58 and section 75 of the Social Services Act. In addition, for 18-22-year-olds, the cost of the 24-year-old child is registered here. Section 76 (2). 3, no. 1 in the Social Services Act. In addition, it shall be registered here expenditure for the living in the network families of 18-22-year-old young people, cf. Section 76 (2). 3, no. 4 in the Social Services Act.
003 Solations for children and young people (§ 66, paragraph. 1, no. 4)
This is where expenditure on children's and young people's placement is registered outside the home in places of residence after Article 66 (5). 1, no. 4, cf. § 52, paragraph. 3, no. 8, section 58 and section 75 of the Social Services Act. Moreover, the cost of the 24-year-old child is registered here in the places of 18-22-year-old, cf. Section 76 (2). 3, no. 1 in the Social Services Act. In addition, it shall be registered here expenditure for the final stay in residence grounds for 18-22-year-old young people, cf. Section 76 (2). 3, no. 4 in the Social Services Act.
004 Kost-og schools (§ 66, paragraph. 1, no. 4)
This is where expenditure on children's and young people's placement outside the home in food and school schools, including high schools and household schools, in accordance with section 66 (3). 1, no. 4, cf. § 52, paragraph. 3, no. 8, section 58 and section 75 of the Social Services Act. In addition, there are costs for the 24-year-old in-room diet and after-schools for 18-22-year-olds, cf. Section 76 (2). 3, no. 1 in the Social Services Act. In addition, it is registered that expenditure for the final stay in diet and after-schools for 18-22-year-old young people, cf. Section 76 (2). 3, no. 4 in the Social Services Act. It is noted that expenditure on the economic aid to stay on the diet and after-schools after Article 40 (1) is based on Article 40 (1). 2, no. 10 in the Social Services Act, are registered in grouping 011 on function 5.28.21.
005 Egne rooms, collegiate and dorm-like residence (§ 66, paragraph. 1, no. 3)
This is where expenditure on children's and young people's placement is registered outside the home in their own rooms, collegiate and collegial places, in accordance with section 66 (3). 1, no. 3, cf. § 52, paragraph. 3, no. 8, section 58 and section 75 of the Social Services Act. Furthermore, the cost of the 24-year-old resident of 18 to 22-year-olds in their rooms, dorms and collegia is registered here. Section 76 (2). 3, no. 1 in the Social Services Act. In addition, it shall be registered here costs for the final stay in their own rooms, dorms and collegial places of 18-22-year-old young people, cf. Section 76 (2). 3, no. 4 in the Social Services Act.
006 Skibprojects, etc. (§ 66, paragraph. 1)
This is where expenditure on children's and young people's placement is registered outside the home of ship projects, etc. in accordance with section 66 (3). 1, cf. § 52, paragraph. 3, no. 8, section 58 and section 75 of the Social Services Act, including expenses for other types of residence not registered in grouping 001-005. Furthermore, the cost of the 24-year-old, for the year 18-22-year-old young people, has been recorded in the course of the ship projects. Section 76 (2). 3, no. 1 in the Social Services Act. In addition, it shall be registered here costs for the end-of-operations in ship projects, etc. for 18 to 22-year-old young people, cf. Section 76 (2). 3, no. 4 in the Social Services Act.
007 Legal Aid (§ 72)
This is where costs are registered for legal assistance to the owner of the parent authority and the young age of 15 years in relation to the cases of children and young people outside the home, coercive studies, etc., as defined in the case of children and young persons. Section 72 of the Social Services Act.
092 Charges (§ 159 and § 160)
Here, the payment of parents and the child or the child of the young for the 24-hour care team in the care families and places of residence, cf. section 159 of the Social Services Act and the unpaid payment for the end-of-stay in the care families and places of residence, cf. § 160, in the Social Services Act.
5.28.21 Preventative measures for children and young people
This function shall record expenditure and revenues relating to preventive measures for children and young people, including young people from 18 to 22 years, cf. § 52, paragraph. 3, no. 1-7 and 9-10, section 40 (1). 4 and 5, section 54 and section 76 (6). 2 and paragraph 1. 3, no. 2 and 3 of the Social Services Act.
It is also noted that expenses relating to the stay in tender after the tender law, and after section 32 and 36 of the Social Services Act, and the teaching of the public school law are not recorded on this function, but on the relevant functions, the main services offered to children and young people and the People's School.
Expenditure for allowance and work remuneration, and also the purchase of gifts, training activities without primary school, leisure activities, etc. for children and young people shall be recorded in the relevant operating groupings of type 5.2. To the extent that the remuneration of the care families is not registered with a type 1.0, remuneration shall be recorded with a type 4.0 Services without VAT.
The following operations groupings are as follows :
001 Consultant assistance with regard to the child or the young man's relationship (Clause 52 (3). 3, no. 1)
The costs of consultancy services shall be registered with respect to the conditions of the child or the relationship in question, cf. § 52, paragraph. 3, no. 1 in the Social Services Act.
002 Practical, pedagogical or other support at home (§ 52, paragraph 3, no. 2)
This is where expenditure is being recorded for practical, pedagogical or other support within the home, cf. § 52, paragraph. 3, no. 2 in the Social Services Act.
003 Family treatment or treatment of the child or the young people ' s problems (section 52 (3). 3, no. 3)
This is where the cost of family treatment or treatment of the child or the problems of the child is registered here, cf. § 52, paragraph. 3, no. 3 in the Social Services Act.
004 Full Shift for the holder of the custody, the child or the young and other members of the family (§ 52 (4)). 3, no. 4)
Here, the cost of a 24-hour hold shall be registered for the holder of the parent authority, the child or the young and other members of the family of the 24-hour institutions, in the foster homes, in other approved locations or settlement of the settlement of the settlement of the municipality, cf. § 52, paragraph. 3, no. 4 in the Social Services Act.
005 Compensatory arrangements (§ 52, paragraph 3, no. 5)
This is where the costs of non-loading systems in the network families, in foster homes, in assisted living places or in the 24-hour institutions, see it, shall be registered. § 40, paragraph. 3, no. 5 in the Social Services Act. It is noted that the cost of a detour stay which is granted under a 24-year service shall be included as part of the 24-year service itself, in accordance with the procedure for the period of the death-pining. § 55, paragraph 1. 2 in the Social Services Act, shall be registered with the cost of the dead-gnopsis itself of the relevant operating groupings of functions, 5.28.20 and 5.28.23.
006 Personal adviser (§ 52 (3) 3, no. 6 and section 76 (4). 2 and section 76 (4). 3, no. 2)
This is where the records of personal adviser for children and young people are registered, cf. § 52, paragraph. 3, no. 6, as well as for young 18-22 year olds, cf. Section 76 (2). 2 and section 76 (4). 3, no. 2 in the Social Services Act.
007 Fast Contact for the child or young (Clause 52 (3)) 3, no. 7 and section 76 (4). 2 and section 76 (4). 3, no. 3)
Here, the cost of the permanent contact for children and young people is recorded, cf. § 52, paragraph. 3, no. 7 in the Social Services Act, and the 18-22-year-olds, cf. Section 76 (2). 2 and section 76 (4). 3, no. 2.
008 Fixed contact for the entire family (section 52 (s) 3, no. 7)
This is a fixed contact charge for the entire family, cf. § 52, paragraph. 3, no. 7 in the Social Services Act.
009 Remediation of the internship at a public or private employer for the young person (Clause 52 (3). 3, point 9)
This is where the transfer of the internship costs to a public or private employer for the young person and in connection with the payment of reimbursement to the young person, cf. § 52, paragraph. 3, no. 9 in the Social Services Act.
010 Other help that is intended to provide advice, treatment and practical and practical and educational support (Claim 52 (3). 3, no. 10)
This is where expenditure for other aid is registered to provide advice, treatment and practical and practical and educational support, cf. § 52, paragraph. 3, no. 10 in the Social Services Act.
011 Financial aid for expenditure in relation to measures in accordance with Article 52 (3). 3 or financial support, whose support replaces an otherwise more invasive and comprehensive measure in accordance with paragraph 1. 3 (§ 52, paragraph 1) 4)
The costs of financial aid shall be registered here for the costs of measures taken in accordance with paragraph 1. 3 or financial support, whose support replaces an otherwise more invasive and comprehensive measure in accordance with paragraph 1. 3, cf. § 52, paragraph. 4 in the Social Services Act.
012 Economic aid in order to avoid the affinity of the home, to expedite a return and to a stable contact between parents and children during the application (Section 52 (3). 5)
The costs of financial aid shall be registered here for expenditure which ensure that a provision outside of the home can be avoided, that a return can be accelerated, as well as for expenditure which can contribute significantly to a stable contact between parents and children. during one or more children ' s affixing outside the home, cf. § 52, paragraph. 5 in the Social Services Act.
013 Support for the holder of the custody of a child or a young woman / man ' s place outside the home (§ § 54 and 54 (a))
This shall be subject to the expenditure on the holder of the parent authority in connection with the establishment of a child or a young woman / man ' s place of housing, and also the expenditure of the young person sentenced to a penalty in accordance with Article 74 a of the penal code, cf. § § 54 and 54 a of the Social Services Act.
5.28.23 Deadly institutions for children and young people
In this function, expenditure and income for regional, municipal and self-governing children and adots are registered for children and young people who have been placed outside the home in accordance with section 40 (1). 3, no. 8, section 42 and section 45 of the Social Services Act, cf.. § 66, in the Social Services Act. In addition, the 24-21-22-year-old age of 24-22-year-olds are being recorded here. Section 76 (2). 3, no. 1 in the Social Services Act. In addition, expenditure on devout stays in the 24-21-22-year-olds shall be registered, cf. Section 76 (2). 3, no. 4 in the Social Services Act.
The budget and financial statements of the self-governing institutions which the municipality has concluded the holding agreement with, shall be drawn up according to the same rules as for the regional and municipal institutions, cf. the introduction to main account 5.
Charges to secured 24-hour institutions shall not be recorded on this function, but in function 5.28.24.
It is noted that expenditure on daytime offers and cluboffers for children and young people in accordance with sections 20, 32, 33 and 36 of the Social Services are not registered on this function, but on the relevant functions, the main function of daycare, day institutions and clubs for children and young people.
The levies for the training shall be not recorded on this function by the public school law of the age of children and young people at the time of day, but at the main function of the People ' s School.
It is also noted that in 18/23 years, costs relating to booffers to persons of 18/23 and reduced physically or mentally functional after section 108 of the Act of Social Service are registered on the functions of 5.38.50.
Costs relating to the swingers ' homes shall not be recorded on this function, but together with the other Boxes for adults in accordance with section 107 of the social service of the functions of 5.38.52.
It is also noted that the costs relating to the treatment of drug addicts shall be registered on function 5.38.45.
It is noted that in the 24-hour period the cost of a detour is to be paid during a 24-hour period in the name of the 24-year period. § 55, paragraph 1. 2 in the Social Services Act, will be registered with the cost of the dead-gnopsis itself of the relevant operating groupings of function 5.28.23.
Lommemoney and labour remuneration for children and young people shall be recorded in the relevant operating groupings of type 5.2.
There are authorized two operational groupings for registering costs for children and young people with significant and lasting physical or mental capability, as defined in the same way as the establishment of the relevant child or mental function. § 67, paragraph. 2 in the Social Services Act, and the 24-hour institutions for children and young people with social behavioural problems, cf. § 67, paragraph. 1 in the Social Services Act.
In addition, there is an authorized operation grouping for the registration of parents and the child's or the child's payment for the stay at the 24-hour institutions, cf. section 159 in the Social Services Act, and the payment of the young for stay at the 24-hour institutions, cf. § 160, in the Social Services Act.
5.28.24 Siknexnsons for children and adolea
In this function, expenditure and income from the security of the children and adots of children, including insured entities, shall be registered for children and young people, including in association with a 24-hour institution A secure section shall mean a department whose outer doors and windows may be permanently unlocked. Sickated 24-hour institutions and departments must be approved by the Social Office according to the setting of the municipality, cf. The rules on the Social Affairs Council.
A operational grouping is approved for the registration of parents ' and the child's or the child's payment for the stay at the 24-hour institutions, cf. section 159 in the Social Services Act, and the payment of the young for stay at the 24-hour institutions, cf. § 160, in the Social Services Act.
OFFERINGS FOR THE ELDERLY AND THE DISABLED (32)
5.32.30 Elder housing
After the law on public housing and so on, housing for elderly and disabled persons can either be held up by the municipality or by non-profit housing, self-interest, self-governing institutions and pension funds. An operation of 5.32.30 Elder-housing authorized the following operating groupings, depending on the owner-ratio, as listed below :
001 Benefit aid for private-country housing
005 Leajetab
092 LeyeRevenue
Municipal Owned Housing Houses
-WHAT? The following expenditure shall be registered on function 5.32.30 :
-WHAT? Lejetab, etc., including missing rental, are logged in grouping 005 with modmail in grouping 092.
-WHAT? The full household rental payments of the residents are registered in grouping 092. Specior 7.1 is used. It is noted that on the part of the tenant ' s rent, the amount of the tenant ' s rent, which relates to provisions relating to maintenance, is carried out by counterbalance in the balance sheet account, in the area of the amount of the tenant ' s rent. The balance must be able to be specified in accordance with the rules of the law on general housing, etc., and the law of the tenants.
-WHAT? The general operating expenses of the property.
-WHAT? Hire expenditure, including the soil value, inherited property, and calculated forrentment and administration contributions.
Other expenditure and revenue, including the financing of the housing, shall be recorded as follows :
Payment to rent (housing benefit) shall be recorded in function 5.57.76 ,grouping 005.
-WHAT? Home indexed loans are recorded on main account 8 under function 8.55.77 Long-term debt for dubiage housing. The end of the year is written down and indexed the loans on function 9.55.77 with counterbalance in the balance sheet account.
-WHAT? The municipality ' s deposits of basic capital shall be rewritten to function 9.32.24, grouping 002 with the counterbalance of balance account 9.75.99. The repayment of the residents is part of the rent and subsequently regulated in the balance sheet.
-WHAT? Residents of the law on general housing and so on shall be registered on function 8.45.47. It is noted that, in the case of loans for residential remints, the loan shall be registered in the usual manner in the case of function 8.32.23.
Deduction on loans related to municipal duleducts is charged 8.55.77.
Interrogation rates for local coundment housing shall be recorded at an authorized grouping 001 of one of the features 7.55.68-7.55.76 depending on the loan creditor ;
Elderly housing owned by non-profit housing, self-interest, self-balanced institutions or pension funds
The following expenditure shall be registered on function 5.32.30 :
-WHAT? The municipality's performance support shall be recorded in grouping 001.
-WHAT? Possible losses on the warranty for index locks are logged to grouping 006.
Other expenditure and revenue shall be registered as follows :
-WHAT? Payment to rent (housing benefit) is recorded on function 5.57.76, grouping 005.
-WHAT? The municipality's deposits of basic capital are registered on function 8.32.24, grouping 002. At the start of the repayment of basic capital, the function shall be credited to 8.32.24 for the annual digest.
-WHAT? Loans for inhabitable remembido records are recorded on function 8.32.23.
It is noted that the operating and installation costs relating to ageing dwellings are not included in the VAT equation.
5.32.32 Prenting and caring for older and disabled persons
This function shall record expenditure and revenue relating to personal and practical assistance (home aid), after sections 83 and 94 of the social service law.
Furthermore, expenditure and revenues relating to grants to personal and practical assistance, etc., which the consignee assumes, and the recruitment of assistants to persons with reduced capability of function after section 95-96 of the Social Service Act.
In addition, revenue and expenditure on home health care shall be registered under the health care law.
The utility shall record the costs and revenues for these services, including care homes, homes, elderly homes, etc., which, for people with accommodation in the homes and shelters, are registered.
It is noted that expenditure on the central administration and the authority function in relation to personal and practical help should not be registered on function 5.32.32, but on main account 6.
Furthermore, it is noted that in accordance with section 107-110 of the Service Act, expenditure on the home health care law, which is granted in residence in boilers ' section 107-110, is recorded on the functions of 538.45, 5.38.45, 5.38.50 and 5.38.52. Charges for retraining and maintenance training after service section 86 of service sections are registered at grouping 001 under operation 4.62.82, except for the provision of the deliveries of rehabilitation and maintenance training by the free-care provider. Service overhead, section 86. These are recorded at 5.32.32 grouping 013.
In addition, the utility will register operational costs related to service areas (e.g., the common queue for food delivery, home-nurturing management rooms, personal and practical help and similar) listed in the context of local coundling housing.
It is noted that plant expenditure cannot be financed under the rules on housing housing. The state subsidy and the installation cost of establishment of service areas are recorded under the last 3 of the function 0.25.18 ;
Charges to private contractors of personal and practical assistance, including food service schemes and other VAT-registered private producers of services must be registered on grouping 009.
There are three groupings registered for the registration of expenses for the provision of free-care housing services by the sections 83, 85, 86, 87, 97, 97, 98 and 102 of the service provider.
Finally, there are two authorized two groupings for the registration of the Services Charges.
It is noted that the payment for rent and for electricity and heating for residents of homes and sheltered homes are registered in function 5.32.34, grouping 094 and 096.
Unauthorized operational groupings are available for the operation :
001 the municipality's delivery of personal and practical assistance (home aid) included in the free choice of supplier (Service Option's § § 83 and 94)
This is where the municipality's own delivery of personal assistance and care is recorded for assistance or support for the necessary practical tasks in the home and for food service, cf. service-top sections 83 and 94, including personal assistance and care, etc. concerning children, cf. Section 44 of the Social Services Act, for People who are eligible for the free choice of supplier. The local authorities ' expenditure on temporary agency agencies shall also be recorded here,
In addition, the costs of integrated care schemes (e.g., integrated home help and nursing care) are also recorded for persons covered by the free choice of supplier with regard to home aid, provided that it is not possible to distribute ; the costs of the appropriate groupings.
It is noted that expenditure on services of section 83 of the services provided by the service provider has been exempt from the supplier, cf. § 92, must be registered in grouping 11. However, the costs of the deliveries of the provision of services by service providers under the section 83 of the service provider shall be registered at grouping 012 or 014, depending on whether or not an on-site payment may be imposed upon the service cell ' s 161.
It is also noted that expenditure on private suppliers of personal and practical help is not registered here, but on grouping 009.
002 Offer to personal and practical assistance, etc. that the recipient assumes (Service Option section 95)
This is where expenditure is entered in the form of grants for assistance which the recipient itself assumes, in cases where the municipality cannot make the necessary assistance available to a person who needs personal and practical assistance, etc. in accordance with sections 83 and 84, cf. Section 95 (5). 1 in the Social Services Act.
In addition, this expenditure on persons with reduced ability to function with a need for personal and practical assistance for more than 20 hours per week, which has chosen to receive a cash allowance for assistance, which they themselves assume, see. Section 95, paragraph. 2 in the Social Services Act, including assistance, which is paid to a nearby person who is appropriate to the person concerned, cf. Section 95, paragraph. 3.
003 Assists to the hire of assisting persons with reduced ability to function (Service Act, Section 96)
It shall be subject to the expenditure on grants to cover expenditure in the recruitment of assistance to care, monitoring and accompanying persons with significant and lasting physical or mental capacity after Article 96 of the Social Services Act.
004 Home Health Care
This is where expenditure and revenue are registered in the area of domestic care, cf. Chapter 38 of the Health Code, including expenditure and revenue for private suppliers of home nursing care.
009 Private personal and practical assistance providers (Home Help), (Service Act, section 83, cf. § § 91-93)
This is where the municipality's expenditure is registered to the supply of personal and practical assistance to the private supplier, including food service schemes, after section 83, cf. § § 91-93, in the Social Services Act.
011 Personal and practical assistance (home aid) exempted free choice of supplier (Service Act 83, cf. § 93)
This is where the municipality's own delivery of personal assistance and care, assistance, or support for necessary practical tasks in the home and food service arrangements, cf. § 83, including personal help and care etc. for children, cf. section 44, for persons not covered by the free choice of supplier, cf. § 93. They are people who are residents of the rest homes, etc., cf. Section 192, mercenaries in assisted housing projects covered by the law of public housing, as well as supporting private cooperative housing, etc., or the law of housing for elderly persons and persons with disabilities, and tenants in similar residence. The local authorities ' expenditure on temporary agency agencies shall also be recorded here,
It is noted that expenditure for assistance as the municipality provides after section 83 to persons covered by the free choice of supplier is registered at grouping 001.
The costs of the deliveries of services by the free-care provider in accordance with the section 83 of the service shall be registered at grouping 012 or 014 depending on whether or not an on-site payment may be imposed from the section 161 of the service provider.
It is also noted that the costs of private suppliers of personal and practical assistance should be registered on grouping 009.
Costs of personal help and nursing, etc., after section 44 to children and young people who are part of a 24-hour-a-child and adoleboard, cf. § 55, together with the cost of the dead-ptipboard itself, the relevant functions of 5.28.20, 5.28.21, 5.28.23 and 5.28.24.
012 Personal and practical help (home help) in the free-care housing (Danish Housing Act, section 32)
This is where the municipalities ' expenses for the delivery of personal and practical assistance by the free-care provider are registered, in accordance with the section 83 and 87 of the service sector, cf. The Section 32 of the free-care facility. Services which may be subject to property payments under the 161 of the service record shall, however, be recorded at grouping 014.
It is noted that the municipalities ' expenses for the deliveries of free-care provider's services under the section ' 85, 86, 97, 98 and 102 of the service providers shall be registered in grouping 013.
013 Benefits by service-above sections, 85, 86, 97, 98 and 102 (free-care housing Act, section 32)
This is where the municipalities ' expenses for the delivery of the provision of free-care housing providers are registered social pedagogical assistance, cf. Service overhead, section 85, resume training, cf. service-top, section 86, accompanying, cf. service-top, section 97, special contacts for people who are deaf-blind, cf. service-top, section 98 and processing offers, cf. the service cell ' s section 102, cf. The Section 32 of the free-care facility.
014 Services for servicelent's section 83, which may be imposed on the property of self-payment (Danish Housing Act, section 32)
Here the records of the municipalities for the delivery of the services of free-care provider (s) after service-including food, washing, linen, etc. shall be recorded in accordance with the following : The Section 32 of the free-care facility. Services that are registered here may be subject to an own payment in accordance with section 161 of the service charge.
092 For personal and practical assistance (Home Help) (Service Act 161)
This is where payments are made for personal and practical help (home help), cf. § 161 of the Social Services Act.
093 Bebose payment for service
The payment of the payment of various services, including diet, washing, transport, etc. charges for rent and for electricity and heating for residents of homes and protected homes shall be recorded, respectively, respectively, grouping 094 and 096 respectively of function 5.32.34 respectively.
5.32.33 Preventive efforts for elderly and disabled persons
Revenue and expenditure on the preventive work of the municipality for the elderly and disabled persons are registered here ;
It is noted that the costs of rehabilitation and maintenance training by service cell ' s section 86 are registered at grouping 001 on function 4.62.82 ;
The following groupings are authorized on the function :
001 Preventive Home Vigo
Expenses and revenues for preventive home visits are registered here, cf. Act on preventive home visits, etc.
002 General tender with enablement and preemptive sim (servicel-top § 79)
Here, the registration costs and revenue for clubs and the corresponding general offer of enabling and pre-emptive measures are widely available for all pensioners, i.e. an offer not eligible for a needs assessment to which the municipality shall implement or grant grants to, make rooms available for or similar purposes, cf. Section 79, in the field of social services.
003 Resolution, relief and assistance, etc. persons with significant reduced ability to function (service-above sections, 84, 85 and 102)
Expenditures and revenues relating to the settlement or devotion to a spouse, parents or other close relatives who fit a person with a reduced physico or mental function, cf. Section 84 of the Social Services Act, including the cost of services for the users of daghjem and daycenters operating pursuant to section 84-85 of the social services law.
In addition, it shall be registered here costs of assistance, care or support, and training and assistance for developing skills for persons with significant reduced physical or mental capacity or specific social problems, cf. Section 85 of the Social Services Act.
It also records the costs of treating persons with significant and permanent, physically or mentally functioning or with specific social problems where the treatment cannot be achieved by means of other legislation, cf. § 102, in the Social Services Act.
The costs of assistance provided under sections 84 to 85 and 102 to those who live in the elderly and settlement homes and protected homes in accordance with section 192 are also recorded here.
On the other hand, the costs of sections 84 to 85 and 102, which are granted in the case of residence in Boxes by the service cell ' s section 107-110, shall be recorded on the functions of 5.38.42, 5.38.45, 5.38.50 and 5.38.52.
Expenditure on loading after paragraph 84 outside the home in the form of day-, night or day-of-day or in foster family, etc. shall be recorded on the appropriate functions for the institutions and the types of bovine species (5.38.50, 5.38.52, as well as in the case of the assisted living family, etc.) children and young functions, 5,28.20 and 5.28.23),
093 Payment for service in connection with the loading conditions
This is where temporary residents are registered for the payment of various services during their settlement accommodation in the assisted living quarters and the like.
5.32.34 Prenting homes and sheltered homes
This function shall record expenditure and revenues relating to the housing benefit of homes and sheltered homes in accordance with section 192 in the Act of Social Services, including expenditure and revenue relating to the housing portion of daghjem and day-centers operating in association with Nursing homes and sheltered homes. The utility shall also register the expenditure and the revenue of electricity and heat.
It is noted that expenditure and revenues relating to services in the form of personal and practical assistance, remedies or deloading, etc. for residents of homes and shelters, including users of daghjem and daycare centres, must be registered on the relevant ; groupings under the functions 5.32.32 and 5.32.33. Retraining and maintenance training are recorded at grouping 001 under operation 4.62.82.
There are authorized two operational groupings (grouping 094 and 096) for the registration of a payment for the rent of the rent, cf. section 16-19 of the Social Ministry's announcement of nursing homes and sheltered homes, and for electricity and heat, cf. Section 20 (2). 1 in the Social Affairs executive announcement of nursing homes and sheltered homes.
5.32.35 Utility, consumer goods, accommodation and transport services
In this function, expenditure and income for persons relating to aids, consumer goods, car, housing and individual transport operations shall be registered in accordance with Chapter 21 of the Social Services Act.
For the direct purchase of aids, the individual expenditure shall be used, that is to say, The purchase of the cartels by nature. This means that the type 5.2 is used only when there are direct transfers to persons, that is to say. direct invoicing from vendor to the recipient. The same rule also applies to housing.
In particular, for cars, it is noted that these remedies of function 5.32.35 must always be registered when applying type 5.2.
If the user of the ancillant pays a portion of the cost-optionally, over a number of years in the form of the municipality providing a loan, the payment of payments shall not affect the local authority ' s access to the VAT refund. The payment of payments shall be placed on the other side by other user payments in the social field.
In cases where the municipality foreages the purchase of ancillor for auxiliary storage facilities, for example, the expenditure shall be recorded on function 5.35.40.
When a help is transferred to function 5.32.35 from the local authority's own auxiliary, transfer is recorded as an internal transaction, i.e. for the use of the plus / minute posts on the remote species or by the use of the internal species under the heading of the main type 9.
For lending under function 5.32.35, the loan was debited to the loan at the loan payment. At the latest by way of the accounts, a registration shall be carried out on the status of the person responsible for the debtor, so that the proportion of the municipality and the State is charged at 9.32.25 to credit for balance-sheet account 9.75.99. In the payment of payments, the function shall be credited 5.32.35. Last of the accounts shall be credited to the debit function 9.32.25 for balance-sheet account 9.75.99.
Unauthorized operational groupings are available for the operation :
001 Aid for the purchase of car, etc. (Service skyskys section 114)
This is where the costs of aid for the purchase of car to persons with a durable, physically or mentally functional capacity, are registered here, cf. Section 114 of the Social Services Act. In addition, aid shall be registered here for the replacement of car, support for the necessary information, etc., grant for driving training, etc., and support for persons who, on the entry of this country, bring a car, cf. § 114, paragraph 1. 3 in the Social Services and Social Affairs announcement of aid for the purchase of the car of section 114 of the service desk.
002 Optical vision aids (servicelskys § 112)
This is where the records of the municipal optic aids and optical support for persons with a permanent oversight or medical-optical, lasting eye suffering, cf. Section 112 of the Social Services Act.
003 Arm and benprotesses (servicelskys § 112)
Expenses for arm and leg prostheses provided by the municipality shall be registered here, cf. Service overhead, section 112.
004 Hearing appliances (service level section 112)
The costs of hearing aids and batteries provided by the municipality shall be registered here, cf. Section 112 of the Social Services Act. Expenditure shall be recorded using the use of the type 2.9. Furthermore, it shall be registered here expenditure for the grant of a grant to those of persons who choose to be treated by a private, approved hearing supplier, cf. § 112, paragraph 1. 3 in the Social Services Act. The amount of the subsidy shall be recorded using the type 5.2.
005 Orthic remedies, including footwear (servicelskys § 112)
Expenses for orthopaedic remedies are recorded here, including : footwear, provided by the municipality in accordance with the service-top section 112.
The grouping includes orthopedic shoes and speeches, breast prostheses, bandages and corsettes.
006 Incontinence and colostomy remedies (service cell section 112)
The costs of the incontinence and colostomy aid shall be registered here by the municipality in accordance with section 112 of the service.
The grouping includes, inter alia, diapers and all aid for remedying colostomy, including paid cash benefits.
007 Other aids (servicelskys § 112)
The costs of other aids provided by the municipality pursuant to the section 112 of the service have been registered here. The grouping includes other municipal assistance funds other than orthopedic aids including intime. Footwear and incontinence and colostomy aids.
008 IT Utias and IT Supprets (Service above § § 112 and 113)
Expenses for special information technology aids and supporting aid provided by the municipality, cf. Section 112 of the Social Services Act. Furthermore, expenditure shall be registered here for goods which are part of an information technology aid to which the municipality provides support, cf. § 113 of the Social Services Act.
009 Benefits of benefits (Service above § 113)
This is where the costs of buying goods for the purchase of consumer goods shall be registered as the municipality provides, cf. Service overhead, section 113.
010 Houses for housing (service option § 116)
This is where the costs of accommodation for the accommodation of persons with permanent discounted physical or mental capacity shall be registered here, cf. Service overhead § 116.
Furthermore, the costs of providing assistance for the acquisition of another accommodation for persons with significant and lasting physical or mental capability are also recorded in accordance with the requirements of the Community. Service overhead § 116.
011 Support for individual services (Service above § 117)
Expenses for persons who, due to permanent, reduced physical or mental capacity, require the transport of individual means of transport, cf. Service overhead § 117.
091 Repayment for aid for the purchase of car, etc. (Service skyskys section 114)
This is where withdrawal of aid for the purchase of car, etc. is recorded in section 114 of the Social Services Act.
093 Repayment of assistance to housing services (service option § 116)
This is where the recovery of aid for housing has been recorded, cf. § 116 of Law of Social Services.
5.32.37 Prentals and assistance to sickness products etc. in the care of the disabled, seriously ill and dying in their own homes,
This function shall record revenue and expenditure for care fees and sick articles etc. for the care of dying in their own homes, cf. service top sections § 118, 119 and 122.
The following groupings are authorized on the operation :
001 Salary and foster remuneration for relatives (Service above § § 118-119)
The costs of the municipality shall be registered for the recruitment of persons to the care of nearby, with a disability or serious illness following service on the section 118 of the service. Furthermore, the costs of care paid to care for relatives of serious sick who wish to die in their own homes, cf. Service overhead, section 119.
003 Helper care for the care of dying in their own home (servicel-top § 122)
This is where the municipality's expenditure is registered for assistance to nurses and the silicable, cf. Service overhead § 122.
CONSULTING (35)
5.35.40 Consulting and consulting institutions
This function shall record the expenditure and revenue of advisory institutions, including country and country-wide consulting institutions and centres of knowledge for children and adolism, cf. Section 11 of the Social Services Act, as well as child-psychiatric advice, which is not a sickness benefit. Furthermore, the costs of advice, examination or treatment shall be recorded in accordance with the section 11 of the Service Code. 3 and 12, in the near-cost of rehabilitation, in accordance with section 140 of the health officer, section 140 and Service Section 86, which is to be conteed at 4.62.82. Consulting originating from central administration shall be registered on main account 6.
The function is authorized grouping 001 for the registration of expenditure and revenues relating to ancillaries, including the purchase of remedies, for example, in the context of the establishment and operation of auxiliary storage facilities.
In the event of a transfer to an institution within the municipality, the transaction is recorded as an internal settlement, i.e. at the plus / minute posts on the remote species or by the use of the internal species under the heading of the main type 9.
It is noted that the cost of the Danish Auxiliary Retim Institute and the Material Mall of the Blind Foundation shall be recorded in the function.
The payment for advice given by country and country-wide institutions-including the knowledge centers-is carried out on this function. The cost of production in connection with the advice and payment of payments shall be recorded in the operation of the institution that is the institution that is the person who is consulting.
There are authorized grouping 001 Reimbursement by the rules of the Central Reimbursement system under the last 2.
QUOTATION FOR ADULTS WITH SPECIAL NEEDS (38)
This main function shall be registered expenditure and revenue on offer to adults. This applies to booffers, the treatment of abuse, contact schemes and special protected employment and activity offers. It includes adults with special needs, such as people with special social problems, people with reduced physical or mental capabilities and mental health.
5.38.42 Booffers for people with special social problems (Service-above section 109-110)
This function shall record expenditure and revenues relating to booffers to persons with particular social problems on the subject of servicelskys § § 109 and 110.
The utility also registering costs for personal help, care and care, as well as the psychological help of children who have been with their mother at the shelter in women's shelter, cf. Article 109 (1) 5. Tenders shall also be treated in accordance with section 83-86 and 102 of the service provision in connection with the settlement offer. Furthermore, health care costs shall be registered under the Health Act, which shall be granted in the context of the settlement.
Costs of personal necessities (allowance), cf. Section 3, paragraph 3. 2 of the Ministry of Social Affairs ' Publication of payment for bob, etc., in accordance with Chapter 20 of the service section, and on the settlement of the settlement in accordance with section 108 ', shall be recorded in the form of type 5.2.
On the operation, the following operations groups are authorized :
001 Booffers for people with special social problems (Service above section 110)
This is where revenue and expenditure are registered for the settlement, cf. Service skyskys section 110.
002 Women's shelters (Service overhead, section 109)
This is where revenue and expenditure are registered for women's shelters, cf. Service overhead, section 109.
092 Beboder payment (servicelskys § 163, paragraph 2)
This is where the residents ' payment for diet, accommodation, etc., cf. § 163 (4) 2 in the service top.
5.38.44 Alcohol treatment and treatment shjem for alcohol-damaged (141 health officer)
This function shall record the costs and revenue of outpatient treatment, day and day of alcoholic beverment on health-slots. It is noted that the alcohol treatment which is taking place on medical records shall be recorded in main account 4.
On the operation, the following operations groups are authorized :
001 Day Processing Quotation
The register shall be registered with the municipality ' s expenditure and revenues in connection with the day-treatment offer for alcohol-damaged in accordance with section 141 of the health care center.
002 Full Full Processing Offerings
This is where the municipality ' s expenditure and revenues are registered for non-alcoholic beverings in respect of alcoholic beverings, section 141.
003 Ambulant processing
This is where the municipality ' s expenditure and revenues are recorded in the case of outpatient treatment for alcohol-damaged in accordance with section 141 of the Health Code.
5.38.45 Processing of drug addicts (servicelskys § 101 and health officer § 142)
This function shall record expenditure and revenues relating to the treatment of drug users during and over 18 years, cf. § 101 in the service top. Expenditure for the treatment of drug addicts shall include both the costs of the 24-hour treatment, in which the treatment is carried out in temporary residence, cf. Section 107, paragraph 1. 2, no. 2 in the service on top of the costs of a daily sale or outpatient treatment.
Expenses and revenues must be included exclusively in the treatment of young people, which are covered by the so-called 'processing guarantee' for drug users under the age of 18 in special cases.
Unauthorized operational groupings are available for the operation :
001 Day Processing Quotation for drug addicts in 18 years and over (Service overhead § 101)
The costs of daily treatment or outpatient treatment of drug users in 18 years and more are registered here, cf. § 101 of the Social Services Act. Ambulant treatment is, in contrast to the 24-hour treatment, that the treatment is taking place in relation to the person's customary environment.
002 Full Shift for drug addicts in 18 years and above (Service overhead § 101)
The costs of the death-treatment of drug addicts shall be registered here, cf. Service overhead, section 101. The treatment of death is an intensive care which takes place away from the normal environment of the person and where the person is domiciled at the treatment facility. The costs of treatment in the form of the Half-way houses, which form part of a 24-hour offer, shall also be recorded here.
The costs of personal assistance, care and care, as well as for an offer of processing in accordance with the section 83-86 and 102 services provided for the 24-month period of service, shall also be recorded here. Furthermore, health care costs shall be registered under the Health Act, which shall be granted in the case of the 24-hour treatment.
Costs of personal necessities (allowance), cf. Section 3, paragraph 3. 2 in the Ministry of Social Affairs ' Bekendtstatement on payment for booffers, etc., in accordance with Chapter 18 of the service above, and on the relocation of the boiling in accordance with section 108 (3). 2 ` shall be recorded in the form of 5.2.
003 Day-treatment offers to young drug addicts under the age of 18 (service cell section 101 (3) (1). 3)
Expenditures for the daily treatment of young drug addicts under the age of 18, cf. § 101, paragraph. 3 in the service top. The grouping shall be subject to the expenditure associated with the treatment of the young people covered by the so-called processing guarantee for drug users under the age of 18 in special cases.
The treatment of daily and outpatient treatment is characterized by the fact that treatment is carried out in connection with the person ' s customary environment.
004 Full of day care for young drug users under the age of 18 (servicellar section 101 (3). 3)
The costs of the death-treatment of young drug addicts under the age of 18 shall be registered here, cf. § 101, paragraph. 3 in the service top. In other cases, the grouping is recorded only with the treatment of young people, which are covered by the so-called 'processing guarantee' for drug users under the age of 18 in special cases.
The treatment of death is an intensive care which takes place away from the normal environment of the person and where the person is domiciled at the treatment facility.
092 The Payment (Service Charge's § 163 (4)). 2)
Revenue is recorded in the form of an own payment for residency in accordance with section 163 (4). 2 in the service top.
5.38.50 Booffers for longer-stay (Service Act section 108)
This function shall record expenditure and revenues relating to long-stay residents for long-stay residents with a reduced physico or psychological function and person with specific social problems, cf. service top section 108. The function shall also register the costs of personal assistance, care, care, etc., and the tender of a type of treatment in accordance with section 83-86 and 102 of the service section, for persons with reduced physical or mental capability to be provided in the context of The settlement offer. Furthermore, health care costs shall be registered under the Health Act, which shall be granted in the context of the settlement.
Costs of personal necessities (allowance), cf. Section 3, paragraph 3. 2 in the Ministry of Social Affairs ' Publication of payment for bob, etc., in accordance with Chapter 20 of the Service Section 20 and the relocation of the penalty for boiling by section 108 `, shall be recorded in the form of 5.2.
Unauthorized operational groupings are available for the operation :
001 Long-term Booffers for People with Special Social Problems
Expenses relating to booffers to people with particular social problems are registered here.
002 Long-term resident booffers for people with reduced physical or mental capability
Here, the costs of the settlement of persons with reduced physical or mental capacity shall be recorded.
003 Long-term reboders for mental-eating
This is where the costs of boating to mental illness and mentally ill are recorded.
005 Practical and personal help, etc.
Expenses relating to personal and practical assistance, etc., and home health care provided for long-stay stay in the case of a long-stay stay in accordance with the case of residence in the lodging of a longer stay. the sections 83-86 and 102 services of service and the health bill.
093 Bebose payment for service
This is where the residents ' pay for miscellaneous services, including diet, wash, transport, etc.
094 Beboder Payment for Rent
This is where the residents pay rent for rent. See? section 5 of the Ministry of Social Affairs ' Bekendtstatement on payment for bob, etc., in accordance with Chapter 20 of the Service Section 20 and the relocation of the boiling for the boiling of section 108 `.
096 Beboder's payment for electricity and heat
This is where the municipalities pay for electricity and heat, cf. section 8 of the Ministry of Social Affairs ' Bekendtstatement on payment for booffers, etc., in accordance with Chapter 20 of the Service Section 20 and the relocation of the boiling in relation to the boiling of section 108. `
5.38.52 Booffers for temporary stay (Service above section 107)
In this function, expenditure and income related to municipal settlement offers for temporary stay to persons with reduced physico or mental capacity and persons with specific social problems, cf. Section 107 of the Social Services Act.
The function shall also register the costs of personal assistance, care, care, etc., and the tender of a type of treatment in accordance with section 83-86 and 102 of the service section, with reduced physical or mental capability to be provided in the context of The settlement offer. Furthermore, health care costs shall be registered under the Health Act, which shall be granted in the context of the settlement.
Costs of personal necessities (allowance), cf. Section 3, paragraph 3. 2 in the Ministry of Social Affairs ' Publication of payment for bob, etc., in accordance with Chapter 20 of the Service Section 20 and the relocation of the penalty for boiling by section 108 `, shall be recorded in the form of 5.2.
Unauthorized operational groupings are available for the operation :
001 non-persistent booffers for people with special social problems
Expenses relating to booffers to people with particular social problems are registered here.
002 non-persistent booffers for people with reduced physical or mental capability
This is where expenditure and revenues are registered for temporary residence for persons with reduced physical or mental capacity.
003 Non-Persistent settlement for mental-eating
Here are the costs of temporary accommodating for temporary accommodating costs.
005 Practical and personal help, etc.
This shall be the subject of expenditure relating to personal and practical care, and home health care provided for temporary residence in accordance with the settlement of temporary residence in accordance with the case of the resident medical care and care provided for in the the sections 83-86 and 102 services of service and the health bill.
092 Beboder Payment (Service Charge § 163)
This is where the payment of the residents of the population of 67 years, cf. § 163.
5.38.53 Contact and accompanying arrangements (service level section § 45 and 97-99)
This function shall record expenditure and revenues relating to the accompanying schemes for persons with mental or physical limited abilities, and relating to support and contact schemes for mental and deaf-blind persons following sections 45, 97, 98 and 99 in the service top.
It is noted that the costs of the accompanying arrangements for servicing on the section 97 and to the deaf-blind following services of service to persons with accommodation in free-care housing certified to provide such services are recorded ; function 5.32.32 grouping 013.
Unauthorized operational groupings are available for the operation :
002 Support and contact system for mental (service-top § 99)
This is where expenditure and revenue are registered for support and contact schemes for mental health, cf. § 99 in the service top.
003 Accuperability of persons with reduced ability to function (Service on-sections § 45 and 97)
The records shall be recorded in this area of expenditure and revenue relating to persons under the heading of 67 years, which are unable to travel solely because of significant and lasting physical or mental capability, cf. § § 45 and 97 of the service top.
Furthermore, expenditure and revenues are recorded on the basis of young people aged between 16 and 18 years, which are, due to significant and permanent, reduced physical or mental capacity, to be alone, as defined in the same way as in the absence of the single person concerned. § 45 in the service top.
004 Callback System for deaf-blind (servicel-top ~ 98)
This is where the expenditure and revenues are registered to persons who are deaf-blind in accordance with the procedure for the taking of the blind. $98 in the service top.
005 Contact and support person for substances and alcohol addicts and the homeless (in the case of servicels § 99)
Expenses and revenues relating to support and contact schemes for substances and alcohol addicts and displaced persons shall be recorded in this area. § 99 in the service top.
5.38.58 Protected employment (servicel-top § 103)
In this function, expenditure and income related to protected employment to persons with significant reduced physical or psychological function or specific social problems are recorded, cf. section 103 (3). One and two in the service top.
Aid for the transport costs associated with protected employment after section 103, cf. § 105, paragraph. 2 in the service record and section 4 of the Ministry of Social Affairs ' Publication of remuneration, and support for the transport costs of protected employment, in particular organised employment offers and in the activity and assembly line ' shall be recorded on the type 4.0.
On the operation, there are authorized operations groupings for the registration of shielded employment costs for the various types of users of the offering. It is a person who has significantly reduced physical or mental ability and people with specific social problems, including those in drug treatment.
Similarly, there are authorized operations groupings for the registration of costs of remuneration under protected employment, cf. section 105 of the service top and section 1 of the Ministry of Social Affairs ' Publication of remuneration, and support for the transport costs of protected employment, in particular organised employment offers and in the activity and assembly line ' divided on persons with reduced mobility ; significant physical or mental capacity and persons with particular social problems. The compensation shall be recorded on type 5.2.
001 Protected employment for persons with special social problems
This is where expenditure and income are registered for protected employment in relation to people with particular social problems.
002 Protected employment for persons with reduced capability
This is where expenditure and income are registered for protected employment in respect of people with reduced physical or mental capacity.
003 Protected employment for the treatment of persons under substance abuse
This is where expenditure and income are registered for protected employment in the field of drug use, cf. Service overhead, section 101.
005 Workfee (Service overhead § 105)
5.38.59 Activity and Combient Commandments (Service Offering § 104)
This function shall record the expenditure and revenue of the local authorities and the region in respect of the activity and interservice offer to persons with significant reduced physical or mental capacity or specific social problems, cf. § 104 in the service top. The function shall be registered both the local authorities and the regions ' expenses to the activity and assembly line under the section 104 of the service charge.
Support for the transport costs associated with the Activity and Commandment Commandment by Section 88, cf. § 89, paragraph. 2. 2. Act. in the Social Services and section 5 of the Ministry of Social Affairs ' ' Compensation for remuneration, and support for the transport costs of protected employment, in particular organised employment offers and in the activity and assembly line ' shall be recorded on the type 4.0.
Compensation during the activity and assembly tenders shall be subject to the rules, cf. Section 105 of the social service and section 3 of the Social Affairs Ministry of the Social Affairs Committee shall be entitled to pay, and support for the transport costs of protected employment, in particular organised employment offers and in the activity and assembly line '. The compensation shall be recorded on type 5.2.
The following operations groups are authorized on the operation
001 The Activity and Commandment Bid to People with Special Social Problems
This is where expenditure and revenue for the activity and cooperation offer are made available to people with particular social problems.
002 Activity and Commandment for persons with reduced capability
It shall record the costs and income of the activity and the tender for persons with a reduced physico or mental capacity.
003 Activity and co-offer to persons under drug use
This is where the expenditure and income of the activity and the tender for persons under substance abuse are recorded in this area, cf. Service overhead, section 101.
005 Workfee (Service overhead § 105)
FORBIDS TO FOREIGNERS (46)
5.46.60 Introduction Programme and so on
This function shall record expenditure and revenues relating to the introduction programme for foreigners covered by the integration laws.
The function shall also include the costs of Danish education for persons covered by the Danish education for adult education for adult foreigners and others.
Moreover, the function shall also register the results of the benefits which are granted if foreigners are made of the Danish customs tests, which are subject to a degree of competence, or to be prescribed in ordinary employment.
In the case of municipal production or production in private / self-weighting institutions with the operating agreement, the respective species shall be used in accordance with the nature of the expenditure. In the case of payments to private / self-employed institutions without VAT registration, type 5.9. In the case of payments to private / self-weighting institutions with VAT registration, type 4.9.
It is noted that under the last straw two are authorized two groupings for the allocation of the state reimbursement of the costs of integration and the expenditure under the law on the training of adult foreign nationals and others, and the groups under the last second ; the division under the first 1.
Unauthorized operational groupings are available for the operation :
001 Offerings for Benefit Recipients pursuant to the Integration Law, section 23 a
This is where the costs of tenders are registered in accordance with the section 23 of the integration law relating to foreigners in intro-intro.
002 Expenses for benefit recipients under the Integration Law, section 23 b
This is where the costs of tenders are registered in accordance with the section 23 b of the integration section, which relates to foreigners in introductory provisions.
003 Charges to Benefit Recipients pursuant to the Integration Law, section 23 c as well as section 24 b
This is where the costs of tenders are registered under the section 23 c of the integration section, which relates to foreigners in intro-intro. Furthermore, the costs of tenders shall be registered in accordance with the section 24 b of the integration
004 Charges to mentor for benefit recipients under the integration law-23 d
This is where the costs of the mentoring of the integration Act of 23 (d) relating to foreigners shall be registered on the introduction of an intro.
005 Charges to self-supporting offerings in accordance with the Integration Law, section 23 a
The costs of tenders shall be registered in accordance with the section 23 (a) of the self-supporting foreigners, cf. section 16 (4) of the integration law. TWO, THREE. on offer to foreigners who do not receive intro-intro.
006 Offer to be offered self-supporting in accordance with the Integration Law, section 23 b
The costs of tenders shall be registered in accordance with the section 23 b of the integration section, which relates to self-supporting foreigners, cf. Integration Law § 16, stk.2, 3. on offer to foreigners who do not receive intro-intro.
007 Expenditure for self-supporting offerings as section 23 c of integration
This is where the costs of tenders are registered in accordance with the section 23 c of the integration section, which relates to self-supporting foreigners, cf. section 16 (4) of the integration law. TWO, THREE. on offer to foreigners who do not receive intro-intro.
008 Charges to mentor self-grieving according to the integration law-23 d
This is where the costs of the mentoring of the integration Act of 23 (d) relating to self-grieving foreigners are registered.
009 Charges for the eligibility and introduction by the integration law, section 24 a
The costs of training and mentoring for foreigners shall be registered here without a pay subsidy, cf. The integration law, section 24 a.
010 Danced-up training for performance beneficiaries pursuant to the integration Act, section 21
This is where the costs of the training of Danish training are registered in accordance with the section 21 to foreigners who receive intro-inaction.
011 Sage training for self-prosels, as provided for in the integration Act, section 21
This is where the costs of the training of Danish training are recorded in the section 21 to self-supporting foreigners.
012 Expenses for specially organised Danish education according to section 22 of the Integration Act
This is where expenditure is being paid in particular by training for foreign education to foreigners in accordance with the section 22 of the integration law
013 Charges for Danish training for other courier training, according to the law of Danish education for adult foreign nationals and others.
The costs of training for the training of other couriers in the case of the registing shall be made section 2 of the Danish Education Act, that is, cursis; not subject to the integration act or participate in Danish training, in accordance with the law on active employment action, section 32, no. 2. The cost of training for training for the training of Kurds, which will participate in the teaching as part of an active employment service, subject to the provisions of Article 2 (2) of the Act of Law. 2-3 (i.e. cash helper and initial aid receivers) shall be recorded under 5.68.98 grouping 018.
014 Tolkeexpenses
Tolkeexpenses are recorded here concerning persons covered by the integration laws.
091 Geabr for participation in Danish training, according to the law of adult education for adult foreign nationals and others, as referred to in Article 14 (1). 2
This is where the municipalities ' fee income from couriers are registered, on the subject of the rules on the fees for participation in Danish training, cf. Section 14, paragraph 14. Two, on Danish education for adult foreigners and others.
092 Advance to minors unaccompanied asylum-seekers
Supplements for underage unaccompanied asylum seekers shall be registered with residence permits after the law of foreigners who are resident in the municipality, cf. section 45 (3) of the integration Act. 10.
097 Basic supplements for foreigners covered by the introductory programme pursuant to section 45 (3). 4, in the integration act
This is where basic subsidies are registered to cover social spending and gene-related expenditure on foreigners covered by the Integration Law, Section 16, cf. section 45 (3) of the integration Act. 4.
098 Berightings
Expenses and revenues shall be registered here in respect of the amounts receipts of the individual grants.
100 Performance supplements for foreigners which start to start skills-to reverse education according to section 45 of the integration law. 7
A result grant shall be registered for foreigners within the three-year introduction of an initial period of study or vocational training and continue training during a period of not less than 6 months and during the period of the same period ; the course of study may receive SU, lift or similar work, which shall ensure the foreigner of the type of payment on the basis of the conditions of use, cf. section 45 (3) of the integration Act. 7 no. 2.
101 Score supplements for foreigners passing tests in Danish pursuant to Article 45 of the Integration Code. 7
This is where the result grants for foreigners who, within the three-year introduction of the three-year introduction, set themselves in Danish and, most recently, in the first trial of the intro period, shall be tested in Danish, cf. section 45 (3) of the integration Act. 7 no. 3.
Furthermore, results are recorded for foreigners which, after the expiry of the intro-duction period, are offered Danish training and to try in Danish prior to the expiry of the training offer (within 1 year of the intro-period expiry date) and which : at the latest, at the first test-thereafter, test in the Danish, cf. section 45 (3) of the integration Act. 7 no. 4.
102 Score supplements for foreigners coming in ordinary pruning amounts pursuant to Article 45 of the Integration Code. 7
This is where the result subsidies for foreigners who, within the three-year introduction of the three-year introduction, are in ordinary employment and will continue in ordinary employment for a period of at least six months, cf. section 45 (3) of the integration Act. 7 no. 1.
Deposits from the State of 5,46.60 shall be recorded with a type 8.6 State grants.
5.46.61 Introduction Intro
In this function, expenditure and revenues relating to intro service and assistance in specific cases for foreigners covered by the Integration Act shall be subject to the inclusion of expenditure.
It is noted that under thest 2, there are two authorized two groupings for the confiscation of the State Reimbursement and assistance in specific cases. The groupings under the Drone 2 are following the endivision under the last 1 st.
Unauthorized operational groupings are available for operation
004 Benefit to foreigners
The costs of intro services (start help) are registered here, cf. Chapter 5 of the integration bill. In addition, employment records shall be registered in accordance with the section 23 (b) of the Integration Code. 6. This shall also include expenditure in particular intro to the integration Act, section 27 a (advance payment), section 27 (4). 3 (special benefit) and section 27 (s). 4 (special support).
005 help in special cases for foreigners
The costs of assistance shall be registered in exceptional cases, in accordance with Chapter 6 of the Integration Code.
In addition, the costs of aid shall be registered in the form of the working equipment and small workings in accordance with the Articles 24 (a) (1) of the Integration Code. 3.
090 Remittance for Introduction with 75%. Reimbursement.
091 Remittance for intro allowance with 50%. Reimbursement.
092 Repayment for assistance in specific cases of 75%. Reimbursement.
093 Remittuse for assistance in specific cases of 50%. Reimbursement.
5.46.65 Repatriation
This function registras for the repatriation of foreigners covered by the repatriation law.
Unauthorized operational groupings are available for the operation :
001 repatriation help
This is where the expenditure relating to repatriation is registered, cf. sections 7 and 8 in the repatriation Act, with 75%. Reimbursement. In addition, any repayment of assistance to repatriation shall be credited to section 9 of the repatriation law.
PRE-EARLY PENSIONS AND PERSONAL ADDENDUM (48)
This main function regies personal allowances and so on to a public pension. Moreover, the costs of early retirement shall be registered, for which there is municipal co-financing, cf. Law Order no. 1267 of 7. In December 2004, on Social Security Law (early retirement pension) (early retirement pension) shall apply to rules in force from 1. January 2003) and cf. law no. 1164 of 19. In December 2003, the highest, middle and increment, general and general early retirement. (people who have been granted or started a case for early retirement before 1. January 2003).
On function 5.48.67, expenditure and revenue for personal addendum and health allowance shall be registered with municipal co-financing. The expenditure on personal addendum and health allowance shall be recorded in the form of 5.2. In function, 5.48.68 and 5.48.69, expenditure and revenues relating to early retirement and so on shall be recorded in accordance with the rules before 1. In January 2003, there is municipal co-financing.
In function 5.48.70, revenue and expenditure on early retirement and so on shall be recorded in accordance with the rules which entered into force 1. In January 2003, there is municipal co-financing.
It is noted that early retirement pensions and the additional allowance for which 100% are provided. Reimbursement shall be registered on function 8.51.52. The method of financing is thus essential for the registration of expenditure and revenue for early retirement.
5.48.67 Personal Appendices and so on
This is where expenditure and revenue are registered in respect of personal addendum and health allowance. The expenditure on personal addendum and health allowance shall be recorded in the form of 5.2. As a result of the early retirement reform, after which people have been granted pensions after the new rules are unable to receive personal attachments, the personal addendum to the focal and early retirement are given in two parallel set of rules. There are therefore references to sections 14 and 14 a applicable to old-age pensioners, as well as § 17 and 17 a applicable to early retirement sts, who have been granted or initiated before 1 for early retirement. January 2003.
Expenditure after the transitional arrangement, cf. Section 7 (2). 3 in Law No 1087 of 13. In December 2000, the appropriate groupings relating to health requirements shall be recorded.
The operation is authorized for the following exhaustive operating groupings :
001 Glasses, personal addendum, section 14, paragraph 14. 1 (§ 17, paragraph 1) 2)
This is where the costs of personal addendum concerning glasses to pensioners are registered in accordance with section 14 (1) 1 in the Law on Social Security and Section 17 (3). 2, (early-retirement reform).
002 Medicine, personal addendum, section 14 (4). 1 (§ 17, paragraph 1) 2)
The costs of personal addendum on medicines for pensioners in accordance with section 14 (2) shall be registered here. 1 in the Law on Social Security and Section 17 (3). 2 (early retirement reform).
003 Dental health care, personal addendum, section 14 (4). 1 (§ 17, paragraph 1) 2)
The costs of personal addendum on dental treatment to pensioners shall be registered here in accordance with section 14 (4). 1 in the Law on Social Security and Section 17 (3). 2 (early retirement reform).
004 Physical therapy, potherapy, chiropractor-and psychology, personal addendum, section 14 (4). 1 (§ 17, paragraph 1) 2)
Here are the costs of personal addendum concerning physical therapy, poised therapy, chiropractor and psychology for pensioners in accordance with section 14 (4). 1 in the Law on Social Security and Section 17 (3). 2 (early retirement reform).
005 Supplement to pensioners with a reduced pension (fraction), personal addendum, section 14 (4). 1 (§ 17, paragraph 1) 2)
The costs of a personal supplement to pensioners with reduced pensions (fraction pension) shall be registered here in accordance with section 14 (1). 1 in the Law on Social Security and Section 17 (1). 2 (early retirement reform).
006 Other Personal Attachments, Section 14 (1). 1 (§ 17, paragraph 1) 2)
The costs of personal addendum to pensioners shall be registered here in accordance with section 14. 1 in the Law on Social Security and Section 17 (3). 2 (early release reform) that is not covered by the groups 001-005.
007 Glasses, Health Clause, section 14 a (§ 18)
Expenditures relating to the health of pensioners referred to in Section 14 (a in the Act of Social Security and Section 18 (early retirement reform) are registered here.
008 Medicine, health allowance, section 14 a (§ 18)
The costs of medical treatment for pensioners in accordance with Section 14 (a) in the Act of Social Security and Section 18 (early retirement reform) are registered here.
009 Dental treatment, health allowance, section 14 a (§ 18 (2). 1)
The costs of medical treatment relating to dental treatment to pensioners in accordance with Article 14 (a) in the Act of Social Security and Section 18 (2) shall be registered here. 1 (early-release reform).
010 Tandprostheses, health conditions, section 14 (a) (1). 4 (§ 18, paragraph 4)
Expenditures relating to dental records to pensioners are registered here in accordance with section 14 (a). 4 in the Law on Social Security and Section 18 (1). 4 (early-release reform).
011 Physical therapy, chiropractor-and psychology treatment, health allowance, section 14 a (§ 18)
The costs of medical treatment for physical therapy, chiropractor and psychology for pensioners in accordance with section 14 (a) in the Act of Social Security and Section 18 (early retirement reform) are registered here.
012 Foottreatment, health care allowance, section 14 (a) (1). 4 (§ 18, paragraph 4)
Expenditures relating to the treatment of care relating to the treatment provided to pensioners shall be registered in accordance with section 14 (a) (1). 4 in the Law on Social Security and Article 18 (3). 4 (early-release reform).
013 Heat supplement by 75%. Reimbursement, section 14, paragraph 1. 2 and 3 (§ 17, paragraph 1) 1 and 3)
This is where the costs of personal addendum to the heating costs of pensioners with 75% shall be recorded. reimbursement after paragraph 14 (3). 2 in the Law on Social Security and Section 17 (3). 1 (early retirement pension) as well as costs of addition to petroleum charges in accordance with section 14 (1). 3 in the Law on Social Security and Section 17 (3). 3 (early-release reform).
093 Repayment of personal addendum provided with 75%. Reimbursement before 1.1.1998
This is where the reimbursement of personal addendum, including the medicine subsidy, shall be recorded in accordance with section 17 (3). 1 and 3 in the Social Security Act of 75%. Reimbursement before 1. January 1998, and where the repayment takes place after 1. January 1998.
Repayments of the heater supplement given by 75%. Reimbursement is not recorded here, but in grouping 013.
094 Repayment of personal addendum granted by 50%. Reimbursement in the period 1.1. 1998-1.3 2001
This is where the reimbursement of personal addendum, including the medicine subsidy, shall be recorded in accordance with section 17 (3). 1 and 3 in the Social Security Act of 50%. Reimbursement in the period from 1. In January 1998 to 1. This is March 2001, and the recovery is after 1. March 2001.
Repayment of health allowance after section 17 a and of personal addendum after Section 17 (3). 2 granted by 50%. reimbursement shall not be recorded here, but on the relevant groupings 001-002, 004-012.
5,48.68 Pre-early retirement with 50%. reimbursement
The registration of expenditure and revenue for early retirement will depend on the extent to which, according to section 67 of the Conventions of the highest, middle, general and general early retirement benefits, etc. (Declapidation no. 485 of 29. In May 2007, 35 pct., 50%. Or 100%. Reimbursement. In function, 5.48.68, all costs and revenues are recorded for early retirement, which is known after 1. January 1992 (after 12. June 1997 for 60-66 year olds) and before 1. January 1999, and where the law states that 50% is granted. Reimbursement.
The operation is authorized for the following exhaustive operating groupings :
001 Highest and intermediate early retirement by 50%. reimbursement
The costs of the revalidation and pension rights shall be recorded here or by the municipalities ' s highest and intermediate early retirement before the 12. June 1997 to persons less than 60 years of 50%. Reimbursement.
Similarly, the costs of invalidity services and of the assisted living supplement with 50% shall also be recorded. Reimbursement.
Furthermore, expenditure shall be recorded here for the highest and intermediate early retirement pensions for persons under 67 years on the basis of the 12. June 1997 by 50%. Reimbursement. Similarly, the allowance for invalidity allowance and welfare and care allowances by 50% shall also be recorded. Reimbursement.
In the case of persons under the age of 60, an increase of a pension which was known or set before 1 has been an increase in the amount of persons under 60. In January 1992, the increase in expenditure shall also be recorded here. Where there is a person between 60 and 67 years, an increase in a pension that was known before the 12th of the 12 has been increased. In June 1997, the increase in expenditure shall be recorded here.
002 Regular and incredded general early retirement by 50%. reimbursement
This is where the expenditure of the municipal board of the municipalities has been known to increase ordinary early retirement before the 12th. June 1997 to persons less than 60 years of 50%. Reimbursement.
Furthermore, the costs of general and increased general early retirement shall be recorded for the age of 67, from the age of 12 ; and the 12. June 1997 by 50%. Reimbursement.
Reimbursement of early retirement by 50%. the refund shall be registered on the relevant groupings 004 and 005.
It is noted that upward payment of early retirement by 50% shall be noted. Reimbursement is registered at 8.28.16 function. The advance shall be transferred to function, 5.48.68 in cases where the pension is known.
5,48.69 Early retirement with 35%. Reimbursement-assigned by rules in force before 1. January 2003
The registration of expenditure and revenues for early retirement will depend on the extent to which, according to section 67 of the Conventions of the highest, middle, average and general early retirement benefits, etc. (Declapidation no. 485 of 29. In May 2007, 35 pct., 50%. Or 100%. Reimbursement. On function 5.48.69, all expenditure and revenues are recorded in respect of early retirement, where the law is provided 35%. reimbursement and where the allocation has been in accordance with the rules applicable to 1. January 2003.
On the operation, the following exhaustive operating groupings are authorized :
001 Highest and intermediate early retirement by 35%. reimbursement
This is where expenditure is recorded for the highest and intermediate early retirement by 35%. Reimbursement which is known after 1. January 1999. Furthermore, the allowance shall be registered here for invalidity allowance and assisted living additions by 35%. Reimbursement which is known after 1. January 1999.
If there is an increase in a pension which was known before 1. In January 1999, the cost of the increase is also recorded here.
002 Regular and elevated general early retirement by 35%. reimbursement
This is where the costs of general and increased general early retirement are recorded with 35%. the reimbursement that is known after 1. January 1999.
Reimbursement of early retirement by 35%. the refund shall be registered on the relevant groupings 004 and 005.
5,48.70 Early retirement with 35%. Reimbursement-assigned by rules in effect from 1. January 2003
The registration of expenditure and revenue to early retirement shall depend on the rules on which the early retirement pension is known. In the function of 5.48.70, all expenses used for early retirement pensions shall be recorded in accordance with the rules in force from 1. January 2003.
On the operation, the following exhaustive operating groupings are authorized :
001 Pre-early retirement by 35%. reimbursement
The costs of early retirement shall be registered for early retirement which are at the same time as they are after from 1. of January 2003.
Reimbursement of early retirement by 35%. the refund is registered on grouping 001.
CASH BENEFITS (57)
5.57.71 Health benefits
This function shall record all expenditure and income from the sickness benefits to which the state provides 50%. reimbursement, as well as expenses for sickness benefits after 52 weeks, which the municipality is holding fully without a state reimbursement, cf. ~ 30 (5)) ONE, TWO. and 3. sentence and section 30 (3). 2 in the case of sickness and sickness benefits. It is noted that expenses for sickness benefits to which the state provides 100%. reimbursement, registered on function 8.51.52.
It is also noted that the revenue of the municipality as an employer in the form of the reimbursement of sickness benefits from the day's office municipality shall be recorded in the accounts in the relevant functions, where the expenditure on wages (including wages under sickness) is to be recorded ; they are recorded.
The following exhaustive operational groupings have been used for the authorized following discharge :
001 Sick Health money after 52 weeks without reimbursement
This is where the costs of sickness benefits are recorded after 52 weeks, which the municipality is holding fully without a state reimbursement, cf. ~ 30 (5)) ONE, THREE. the sentence of the daily allowances of sickness or birth.
002 Nursing benefits without reimbursement due to missing follow-up
The costs of sickness benefits shall be registered here, where no refund is paid because the municipality does not fulfil its duty to follow up, cf. ~ 30 (5)) 3 in the law of sickness or in childbirth.
003 Nurses ' money by 50%. reimbursement
This is where the costs of the sickness benefits are being recorded by 50%. reimbursement, cf. ~ 30 (5)) ONE, TWO. the sentence of the daily allowances of sickness or birth.
004 Nursing money by 50%. Reimbursement to parents with seriously ill children,
This is where the costs of the sickness benefits are being recorded by 50%. reimbursement, cf. ~ 30 (5)) 2 in the case of sickness and sickness benefits.
005 Nursing benefits by 65%. reimbursement, cf. § 62 (2) 3, 6 and 7, in the case of sickness benefits
This is where expenditure is recorded for the health benefits of 65%. reimbursement, cf. § 62 (2) Six in the Law of Medicare.
006 Health benefits by 35%. reimbursement, cf. § 62 (2) 3, in the case of sickness benefits in sickness,
This is where expenditure is being recorded for the health benefits of 35%. reimbursement, cf. § 62 (2) 3 in the Law of Medicare.
007 Operating Expenses in connection with active offer to recipients of sickness benefits by 50%. the refund, in accordance with Chapters 10 and 11, and the costs of remedies and mentor;, cf. Chapter 14 and section 76 to 77 and section 78-81 of the Act on an active employment service ;
This is where the costs of providing guidance and training shall be recorded in accordance with Chapters 10 and 11, as well as expenditure on auxiliary means (teaching materials, work equipment and work order), mileatirepayment and mentoring, cf. Chapter 14 § § 76-77 and § § 78-82 of the Act of Active Employment Action. Expenditure shall be refunded by 50%. by the State.
008 Salary allowance by 65%. reimbursement in connection with the employment of the sickness benefits in the case of pay grants, cf. § 51, paragraph. 1, in the field of active employment efforts,
This is where the municipal costs of pay allowances to the health benefits receipts are received, subject to wage subsidy, in accordance with Chapter 12 of the Act on an active employment service. In the case of employment in payroll allowances, the cost of remuneration shall be registered only for pay allowances for this grouping. 65% of the Member State reimbursement shall be paid to the costs.
090 Rear income for sickness benefits
This is where all the municipality's income is registered for the expenses of sickness benefits, cf. § 39, paragraph. 2 in the case of sickness or birth day, regardless of whether the municipality has incurred the full costs or whether the State has granted 50% or 100% refund.
There are also authorized seven groupings in the drop-down 2 :
002 Refusion of sickness benefits by 50%. reimbursement
003 Berightings
004 Reimbursement of sickness benefits by 50%. Reimbursement to parents with serious sick children, fj. § 30, stk.2
005 Reimbursement of reimbursement to the state of sickness benefits as a result of supervision, control and audit
This is where the municipality's refund of reimbursement to the state, which it is not entitled to as a result of failure to comply with the visitation and follow-up rules in the sickness benefits scheme. This has already been paid out, as it turns out that the municipality is not, after all, not eligible for inspection, audit or other control, cf. § 62 (2) Four in the law on sickness benefits.
This grouping includes only reimbursement amounts that have been reported to the state, but which the municipality is not entitled to. Charges that are not eligible for reimbursement and have not been reported to the state shall be contestant to Grouping 002 Instant Health benefits without reimbursement because of the state of the state. missing follow-up.
006 Refusion of sickness benefits and salary supplements by 65%. Reimbursement (grp. 005 and 008)
This is where the reimbursement of sickness benefits and wages is registered, where the state provides 65%. Reimbursement.
007 Refusion of sickness benefits by 35%. Reimbursement (grp. 006)
This is where the reimbursement of the sickness benefits is registered by 35%. Reimbursement.
008 Reimbursement of operating costs by 50%. Reimbursement (grp. 007)
This is where the reimbursement of operating costs is registered in connection with active offers to recipients of sickness benefits. The state is doing 50%. the reimbursement of the municipalities ' operations costs associated with the active offer to recipients of sickness benefits.
5.57.72 Social objectives
Expenses and revenues for special cash benefits under the services of the services-the law and help in special cases, in accordance with Chapters 10 and 10a, shall be registered in the law on active social policy.
In addition, expenditure incurred in the maintenance of expenditure incurred in the maintenance of children and adults with reduced ability to function after the law of social services are recorded. The function of 5.57.72 is applied to 5.2. However, salary costs for focal points and similar records shall be entered in the main form 1.
004 Experts on the contender, etc. with children (Asset Law, sections 83 and 84)
This is where expenditure is being reported on the maintenance of the consenting rights, etc., with children after Article 83 of the Act on active social policy.
Furthermore, expenditure is being recorded here for the costs of providing a child with child custody of a person who does not have the obligation to provide for the child according to Article 84 in the Act of Active Social Policy.
006 Help for health care costs, etc. (Asset Act, section 82)
This is where the costs of sickness treatment, medicines, dentists, or similar to Article 82 are in the Act on active social policy with 50%. Reimbursement. Charges that are fully arranged by the municipality for the recipients of the start help are logged to the function.
008 Single Expense and Move Help (Asset Act, sections § 81 and 85)
This is where the costs of the expenditure incurred in the case of Section 81 and the costs of moving after Section 85 are registered in the active social policy with 50%. Reimbursement. Charges that are fully arranged by the municipality for the recipients of the start help are logged to the function.
009 Merexpense allowance for the child-reduced ability of children (Service Act, section 41)
The costs of the expenditure incurred in the home of children under the age of 18 with significant and lasting physical or mental capacity or chronic or prolonged suffering under Section 41 of the Act of Social Security shall be registered here : service. It is noted that assistance to cover lost work profits through the depiction of children with reduced functional abilities shall be recorded in grouping 015.
010 Merit for adults with reduced ability to function (Service Upset, section 100)
The costs of expenditure incurred in the payment of additional expenses incurred by the maintenance of persons with significant and permanent discounted physical or mental capacity after Section 100 are entitled to social service.
015 help to cover lost work profits and so on by means of reduced ability to function (Service Act, section 42).
This is where the costs of the loss of labour profits and contributions to pension schemes for persons who in the home make provision for children with significant and lasting physical or mental functions, or chronic or prolonged suffering, shall be recorded in this area. after Section 42 of the Social Services Act. It is noted that the additional expenditure allowance is recorded at grouping 009 by the acidification of children with reduced functional abilities. Payment of special unemployment allowance after section 43 shall be recorded directly on the function, i.e. on a voluntary grouping in the range 021 to 089.
016 Expenses in connection with the purchase of training tools, courses, help, etc. for home training (Service Act, section 32 (4)). 8)
This is where the costs of the purchase of training tools, courses, help, etc. for the home training of Service (s) shall be recorded in accordance with the section 32 (2) of the Service. 8
017 Survival Helper (Asset Act, § 85 a)
This is where the costs of compliance are registered, exclusive of survival aid granted as loans, after Section 85 a in the active social policy. In cases where the aid paid shall be granted as a conto amount, and where the amount is subsequently regulated, the amount shall be recorded in the form of payment of assistance or repayment of aid here. If there is repayment of survival aid as a result of fraud. On the other hand, after Asset Law 91, the repayment shall be registered on grouping 91 Payback.
091 Repayment
This is where repayments are registered for social use in the field of active social policy (§ § 91, 93 and 94), and in the case of social services (§ 164).
The function is also at the last 2 PM State reimbursement authorized grouping 001 to reimbursement by the rules for the central reimbursement system of expenses registered on groupings 009-016. (SEL § 176)
In addition, under the last 2 State Reimbursement Authorized Grouping 002 is registered for the reimbursement of the costs of social use registered by groups 004-017.
Under the last 2 PM Reimbursement, an Authorized Group is 003 Corrigendum in accordance with section 65 (3). 3 in the Confession of State refunds and grants, as well as accounting and auditing.
For the purpose of registering compliance assistance as loans, reference is made to the accounting rules for function 8.32.25.
5.57.73 Contango assistance
This function regies the various cost of cash benefits and welfare services for the purpose of servitification, cf. Chapters 4 and 8 of the Act on active social policy.
Expenditure and revenues for the activation of cash benefits receivers, including cash benefits and assistance for the benefit of the benefit, cf. Chapters 10, 11, 12, 14, 15 and 18 of the active employment performance are recorded in function 5.57.75 or function 5.68.98.
Work tools, etc. for persons employed in flex jobs, in payroll positions in the target group, section 2, nr. 6, cf. the active employment performance of an active job (previous toasting) and disabled persons are registered on function 5.58.81 grouping 012.
Costs of cash benefits and benefits for servitification of persons less than 30 years during the period prior to activation and in the mellow period between the activation quotices, cf. Chapter 17 of the Act on an active employment policy shall be recorded in the cash accounts of the function 5.57.73 from the 2007 budget (formerly recorded for the relevant group at the cash account entries of function 5.57.75).
It is noted that the costs of ongoing assistance to certain persons groups are now grouped together by Section 29 of the Asset Code on 17.
It is also noted that the cost of cash assistance to certain groups of refugees is registered in function 5.57.74.
Finally, it is noted that expenditure and revenues relating to the statutory allowance for cash-aid receivers shall be registered in the function of 5.68.98.
From 1. July 2006, the reimbursement rates shall be changed to cash benefits, etc. (Law no. 239 of 27. In March 2006, section 118, stk.2 and section 122 of the Act on Asset Employment and Clause 100 and 100a and 103 in the Act of an active social policy). Expenses for active quotes by 65%. reimbursement shall be entered in function 5.57.75. Enabled cash benefit receivers, cf. However, notice no. 680 of 22. June 2006, after which the expenditure alone can be conteed under Stock account receivers, and the municipalities can receive a 65% refund of the activation costs if the activation has a minimum of 10 hours weekly or the municipality can reimbursate and document that it is not possible to activate on a larger scale. Costs for passive offerings by 35%. Reimbursement shall be entered under 5.57.73 Cash Help. From 1. In January 2007, the costs of employment are to be set aside for the start-of-beam recipients and certain groups of cash-aid beneficiaries, cf. Section 45 (3). 3, in the Act of Active Employment, which will not be activated in a sufficient time, cf. kilograms. 680 of 22. June 2006, shall be taken to function 5.57.73.
From 1. February 2007 must cost the expenditure of persons under the age of 25, who have a documented mental illness diagnosed as schizophrenia, skizotypical mental illness, sustained psychotic state, shortest psychotic state, schizopartictive. suffering and unspecified non-organic psychosis shall be conteed to groups 013 and 018, depending on whether they are bound by the obligation to benefit, cf. Section 25 (1). 2 no. 2 and 3, in the law of active social policy.
After § 100, paragraph. 2 in the Act of Active Social Policy may the municipality not be able to post 1. In January 2008, the reimbursement of costs for cash-and-start help, when offers have not been given in accordance with the rules laid down in Chapter 17, is in the law on an active employment service. The local authority will thus lose the reimbursement of costs of cash and start benefits for periods in which the rules on the length and time of the offer and the time of availability are not fulfilled. The duty of the municipalities to provide for quotation marks in accordance with Chapter 17 shall mean that tenders must be granted and could be commended within a given period and, on the one hand, that tenders must be given a certain length. What is crucial for preserving the reimbursement is whether the municipality has complied with its obligations to offer in accordance with Chapter 17, for example that the offer must be made in such a way as to allow it to be commended within the time limit laid down by the law.
For each grouping during function 5.57.73, a performance detector shall be carried out, cf. The Bekendtstatement no. 119 of 24. February 2005 on State reimbursement and subsidies, as well as the accounting and audit of the Social Affairs, Employment Ministry, Ministry of Refugees, Immigrants and Integrations and Ministry of Family and Consumer Aliggenre rescrescet areas
There are 5.57.73 authorized a number of operational groupings that have been reviewed in the following.
001 Cash and start help for people who are searched for flexing jobs, not reimbursable (§ 100, paragraph) 1, 104, paragraph 1. 1, section 104, paragraph 1. 2 and section 104a of the active social policy (s).
Here, the costs of cash-and-start assistance for persons searched for flex jobs when the municipality loses the state reimbursement pga., that the people have received cash and / or start assistance for a period of 18 months within 24 months of Request for the flexing job, cf. § 100, paragraph. 1, 104, paragraph 1. 1 and Section 104 (3). 2 law on active social policy.
In addition, the costs of cash-and-start assistance for persons searched for flex jobs, where the municipalities lose the right to State reimbursement for cash and start benefits for people who are searched for flex jobs if the municipality does not have provided the legal basis for the decision on flex or for the assessment of whether the conditions for flex jobs are still fulfilled, cf section 104 a.
002 Cash and assistance for persons without a timely offer in accordance with the rules of capital 17 in the Act on active employment, not reimbursements (§ 100, paragraph 1) 2 in the Act of Active Social Policy)
It shall not register-reimbursable expenses for cash-and-start assistance after paragraph 100 (1). Two, in the law of active social policy. These are the cases in which tenders have not been made in accordance with the rules laid down in Chapter 17 of the Act on active employment.
013 Cash benefits for wealters and starters for married and consented to 25 years (law on active social policy, section 25, paragraph 25, paragraph 25). 1, no. Paragraph 25, paragraph 25. 2 no. One and two, section 25, paragraph. -Five and a half. 7, section 25, paragraph. 12 no. Paragraph 1 and paragraph. 13, section 25 a, section 26, paragraph. 5).
This is where the costs of cash benefits are registered to people who are 25 years of age and who have a duty of service to children, cf. § 25, paragraph. 1, no. Paragraph 1 of the law on active social policy.
Moreover, the costs of cash benefits to persons under 25 years of age of their child shall be registered as provided for in the home, cf. § 25, paragraph. 2 no. Paragraph 1, in the field of active social policy.
Furthermore, the costs of persons under 25 years of age have a documented mental illness diagnosed as schizophrenia, schizotypically mental illness, sustained psychotic state, shortest psychotic state, schizoaffetitive suffering and non-specified non-organic psychosis, and which has a duty to non-home resident children, cf. Section 25 (1). 2 no. Two, in the field of active social policy.
In addition, the costs of starting work for married and collevilivites shall also be registered here. § 25, paragraph. 12, no. Paragraph 1 of the law on active social policy. Furthermore, expenditure shall be registered here in accordance with section 25 (5). 13 to people who receive a start-up for married and consents.
The cost of dispositions per section 25 a to the said person groups shall also be recorded here. This is also regimen for a home-working spouse who has chosen not to take advantage of its work, cf. Section 26 (1). 5, in cases where the eligible spouse receives cash benefits for the benefit of poisons or infuriate help to poisons and to the same person.
35% is given. at the expense of the state refund.
016 Special support (§ 34 Law on active social policy)
In this area, the costs of special aid shall be paid to persons with high housing costs or the high cost of a bounty that is granted under Article 34 of the Act on active social policy. The expenditure on special aid for the recipients of cash benefits and the recipient of the initial assistance are being recorded here. In particular, support after section 34 to people who do not receive cash help or start assistance after paragraph 25 are also recorded in this grouping.
Specific support after section 34 to people who receive cash benefits during revalidation, revalidation or initial help during revalidation and revalidation, and enabled cash help recipients and enabled start event recipients, cf. sections 10 and 11 of the active employment service are being conteed under function 57.75, grouping 004. 35% is given. at the expense of the state refund.
017 Ongoing assistance to certain groups of groups of 35%. reimbursement (§ 29 in the Act of Active Social Policy)
This is where the costs are registered for ongoing assistance to certain groups of persons, in accordance with section 29 of the Law on Active Social Policy
35% is given. at the expense of the state refund.
018 Cash benefits for non-publishers and startup benefits for single-filled 25 (25) years (§ 25, paragraph 1) 1, no. 2, section 25, paragraph. 2 no. 3, section 25, paragraph. 3, section 25, paragraph. -Five and a half. 7, section 25, paragraph. 12, no. 2 and paragraph 1. 13, section 25 a, section 26, paragraph. 5)
This is where the costs of cash benefits are registered to people who are 25 years of age and who have no obligation to provide for children in accordance with the conditions of their own. § 25, paragraph. 1, no. Two in the field of active social policy.
Furthermore, the costs of persons under 25 years of age have a documented mental illness diagnosed as schizophrenia, schizotypically mental illness, sustained psychotic state, shortest psychotic state, schizoaffetitive suffering and unspecified non-organic psychosis, which is not depiction and which does not live with one or both parents, cf. Section 25 (1). 2 no. 3.
Furthermore, the costs of cash assistance to pregnant women are registered, cf. § 25, paragraph. 3 in the law on active social policy.
In addition, the costs of starting assistance are being recorded to a single-filled 25-year period, cf. § 25, paragraph. 12, no. Two in the field of active social policy. Furthermore, expenditure shall be registered here in accordance with section 25 (5). 13 to people who receive startup help for a single-age 25 years.
The costs of one-time help after paragraph 25 a to the said person groups shall also be recorded here.
This is also regimen for a home-working spouse who has chosen not to take advantage of its work, cf. Section 26 (1). 5, in cases where the eligible spouse receives cash benefits to non-consigners.
35% is given. at the expense of the state refund.
019 Cash benefits for people of 60 years of age without the right to social pension and asylum seekers (§ § 25 a, 27 and 27 a in the Act of Active Social Policy)
This is where the costs of cash benefits are registered to people who are 60 years old and who are unable to receive social pensions due to the conditions of revenues, cf. Section 27 of the Act of Active Social Policy.
Costs of aid to children under the age of 18 of these persons, cf. § 27, paragraph. 2, shall also be recorded here.
In addition, cash benefits and welfare costs are registered here to persons who do not receive full early retirement because of the conditions of repayment, cf. § 27 a.
The costs of one-time help after paragraph 25 a to the said person groups shall also be recorded here.
It also regimen aid for asylum seekers who have the right to remain in this country and which cannot be helped to assist in accordance with the law of foreigners in accordance with the foreigners. Section 28 of the Act on Active Social Policy, which received assistance before 1. July 2002, cf. Section 3, paragraph 3. THREE, FOUR. and 5. Act. in law no. 361, 6. June 2002 and paragraph 9 (9). 2 in Law No 417 of 10. June 2003.
35% is given. at the expense of the state refund.
020 Cash help and start help for young mv. (§ 25, paragraph. 1, no. 3 and 4, section 25 (4). 4, section 25, paragraph. 12, no. 3 and 4 and paragraph 1. 13, section 25 a, section 26, paragraph. 5 in the Act of Active Social Policy)
Here, cash benefits are registered for both home and non-resident persons under 25 years of age, which do not have a service obligation to children and who have not had any significant revenue in accordance with the conditions laid down in the first place. § 25, paragraph. 1, no. 3 and 4 in the law on active social policy.
Furthermore, this expenditure shall be registered in addition to persons under the age of 25 which have a duty to contribute to a child and receive cash benefits under Section 25 (3). 1, no. 3 and 4, cf. § 25, paragraph. 4.
In addition, the cost of starting assistance for young people under the age of 25 shall be registered here, cf. § 25, paragraph. 12, no. 3 and 4 in the law on active social policy. Furthermore, expenditure shall be registered here in accordance with section 25 (5). 13 to people who receive a young start for young people under 25 years of age. The cost of dispositions per section 25 a to the said person groups shall also be recorded here.
This is also regimen for a home-working spouse who has chosen not to take advantage of its work, cf. Section 26 (1). 5, in cases where the eligible spouse receives cash benefits for young people or for the start of young people under 25 years of age.
The entry into force of the accounts shall be recorded here in the event of a reduction in cash benefits under section 25 f (2). 2, cf. § 25 (f) (d) 1 and the cost of the need for the need for the need for the additional section of paragraph 25 (f), 3.
35% is given. at the expense of the state refund.
091 Repayment of aid granted by 35%. reimbursement (§ 91, 93 and 94 in the Act of Active Social Policy as well as section 111 of the Act on active employment and section 164 of the Social Services Act)
This is where repayments are registered, with the help of active social policy and the active employment service provided by 35%. Reimbursement, except for assistance under section 65 and the term services, etc., cf. ~ § 91, 93 and 94 of the active social policy Act.
In addition, repayment of aid shall be registered in accordance with the rule of social services, cf. § 119. Furthermore, refunds of aid paid under the aid limit shall be recorded in accordance with the aid limit in accordance with the aid limit. § 25, paragraph. 1, no. Paragraph 1 and Section 26 of the Law on Social Security.
092 Repayment of aid granted by 50%. reimbursement (§ 91, 93 and 94 in the Act of Active Social Policy as well as section 111 of the Act on active employment and section 164 of the Social Services Act)
This is where repayments are registered, with the help of active social policy and the active employment effort of 50% of the work done by the law. Reimbursement before 1. July 2006, except for help in accordance with section 65 and terminal services, etc., cf. ~ § 91, 93 and 94 of the active social policy Act.
In addition, repayment of aid shall be registered in accordance with the rule of social services, cf. § 119.
Furthermore, refunds of aid paid under the aid limit shall be recorded in accordance with the aid limit in accordance with the aid limit. § 25, paragraph. 1, no. Paragraph 1 and Section 26 of the Law on Social Security.
093 Repayment of Terminal Services and so on by 35%. reimbursement (§ 92)
This is where refunds are recorded in particular by Article 34 of the Act of Active Social Policy for the Recovery of Houses and Houses of Houses, as well as of assistance for housing deposits and the like, cf. Section 92 of the Act of Active Social Policy.
In addition, this repayment shall be registered in respect of terminal payments, etc. from the aid limit, cf. § 25, paragraph. 1, no. 2, and paragraph 1. 2 in the Law on Social Assistance.
094 Repayment of Terminal Services and so on by 50%. reimbursement (§ 92)
Repayments of particular aid which have been paid out before 1 have been recorded here. July 2006, after paragraph 34 of the Act on Active Social Policy, to cover interest and return on ownership and housing, as well as of assistance for housing deposits and similar, cf. Section 92 of the Act of Active Social Policy. In addition, this repayment shall be registered in respect of terminal payments, etc. from the aid limit, cf. § 25, paragraph. 1, no. 2, and paragraph 1. 2 in the Law on Social Assistance.
095 Repayment of ongoing assistance to certain groups of persons with 35%. reimbursement (§ 29 in the Act of Active Social Policy)
This is where repayments are recorded on the basis of ongoing assistance to certain categories of persons in accordance with section 29 of the Act on active social policy.
096 Post-payment of cash benefits and other items. the period before 1. July 2006 by 50%. Reimbursement.
This is where the costs of cash benefits etc. are registered, cf. Grouping 13,16,18,19 and 20 related to the period before 1. July 2006, and to which 50% is given. Reimbursement. The costs of the groups are 13,16 and 18 to 20, which relate to the periods before 1. July 2006, and therefore entitles to 50%. Reimbursement.
In function 5.57.73, the last 2 shall be used where the following authorized groupings are as follows :
001 Refusion of repaid cash benefits etc. of grouping no. 092 and 094.
The grouping concerns only cash benefits, etc., which has been paid before 1. July 2006. The grouping contains only repayments and will thus appear as a negative yield (revenue).
002 Reimbursement of cash benefits etc. of grouping no. 013, 016, 017, 018-020 minus grp. 091, 093 and 095.
003 Corrigendum (§ 65 (3) 3. in the Confession of State Reimbursement and Supplements, and Accounting and auditing.
020 Ahead from the EU
030 Reimbursement of payment of cash benefits and so on by 50%. a refund on the grouping number. 096
5.57.74 Console assistance in respect of certain groups of refugees
This function shall record the costs and revenues for cash benefits (cf. function 5.57.73) and the activation of cash-help recipients (see. function 5.57.75) for certain groups of refugees. Which groups of refugees are mentioned in the context of the operation for individual operations groupings in the operation, cf. In addition, Section 107 of the Act on Asset Social Policy, Section 124 in the Act on active employment and Article 133 of the Social Services Act.
On function 5.57.74, type 5.2 is applied. However, salary costs for focal points and similar records shall be entered in the main form 1.
For each grouping of function 5.57.74, a performance registering must be entered, cf. Department of Social Affairs no. 119 of 24. February 2005 on the State Reimbursement and Supplements, as well as accountancy and audit of the Social Affairs, Employment Ministry, Ministry of Refugees, Immigrants and Integration and Ministeria for Family and Consumer Protection Areas of the Republic of Europe.
On function 5.57.74, an authorized number of operations groupings have been approved in the following :
Finally, there are two registered groupings for registering recoveries of assistance in the field of active social policy and in the name of social services, depending on the reimbursement rate.
In addition, the payment of aid has been paid out in accordance with the aid slots and the law on municipal activation, cf. function 5.57.73, grouping 091, 093 and 095 as well as function 5.57.75, grouping 093. Remittance of the activation compensation to refugees who have been granted a residence permit before 1. However, in January 1999, function shall be recorded at 5.57.75 grouping 007.
004 aid to unaccompanied refugee children and disabled refugees with 100%. reimbursement (Law on active social policy ~ § 25, 25 a, 26, 27, 27 a, 34, and the Act of Active Employment Action Section 63)
This is where the following expenditure is entered into after the active social policy of unaccompanied refugee children and disabled persons with 100% of the refugees. reimbursement :
Costs of cash benefits, startup assistance and one-time aid after sections 25 and 25 a ; for additions to a home-working spouse who has chosen not to make use of its work opportunities, cf. Section 26 (1). 3, to help refugees, who are 60 years of age and who are unable to receive social benefits because of them. the conditions of revenues, cf. § 27, for help to refugees who do not receive full early retirement because of the result. the terms of earning, cf. § 27 a and expenditure for special aid after § 34.
Costs of cash benefits under Section 25 (3). 1-5 during revalidation shall also be recorded here, cf. function 5.57.73 grouping 013, 016, 018, 020 and part of 019, and function 5.57.75 grouping 014.
In the case of unaccompanied refugee children, the costs are registered here, both for refugee children who have been granted a residence permit before 1. In January 1999 and after, unless the municipality has decided to offer unaccompanied refugee children the 3-year introduction programme, cf. Section 16 of the Integration Act. Cash benefits under Section 25 during revalidation are also recorded here, cf. function 5.57.73 Grouping 013, 014, 016, 018, 020 and one part of 019. For disabled refugees, the costs shall be registered here if the person has been granted a residence permit before 1. January 1999. For disabled refugees who have been granted residence permits after 1. In January 1999, expenditure after three years shall also be recorded here.
005 aid to unaccompanied refugee children and disabled refugees by 100%. reimbursement (Law on active social policy § § 52, 63, 64 and 65, and the active employment action section 63)
This is where the following expenditure is entered into after the active social policy of unaccompanied refugee children and disabled persons with 100% of the refugees. reimbursement ; reimbursements for revalidation in accordance with section 52, for wage subsidy by training after section 63 of the law on active employment ; to support for specific expenditure and for revalidation under revalidation after sections 63 and 64 ; for grants, etc. self-employed in accordance with section 65 and to the aid for tools, cf. function 5.58.80, grouping 002, 003, 005, 007, 011 and function 5.57.75 grouping 012.
In the case of unaccompanied refugee children, the costs are registered here, both for refugee and to the residence permit, before 1. In January 1999 and after, unless the municipality has decided to offer unaccompanied refugee children the 3-year introduction programme, cf. Section 16 of the Integration Act.
For disabled refugees, the costs shall be registered here if the person has been granted a residence permit before 1. January 1999. For disabled refugees who have been granted residence permits after 1. In January 1999, expenditure after three years shall also be recorded here.
By the way, 006 aid to unaccompanied refugee children and disabled persons with a hundred per-per-per-child refugees. reimbursement
In addition, the expenditure of the law on active social policy and of assistance, moreover, following the law of social service to unaccompanied refugee children and disabled refugees with 100% of the social service is also registered. reimbursement, cf. function 5.57.72, Grouping 004, 006, and 008-017. The costs of assistance in special cases, following the section 81 to 85 of the Asset Code, to unaccompanied refugee children and the disabled of disabled persons who receive the start of the initial assistance, shall also be recorded here.
In the case of unaccompanied refugee children, the costs related to refugee children have been granted a residence permit before 1. In January 1999 and after, unless the municipality has decided to offer unaccompanied refugee children the 3-year introduction programme, cf. Section 16 of the Integration Act.
For disabled refugees, the costs shall be registered here if the person has been granted a residence permit before 1. January 1999. For disabled refugees who have been granted residence permits after 1. In January 1999, expenditure after three years shall also be recorded here.
Moreover, in the first three years of the first three years, aid to refugees are to be used. reimbursement
It shall be registered expenditure for the additional expenditure allowance and for the loss of profit by the loss of workers with reduced functional abilities to refugees in accordance with section 28 and 29 of the social service and additional costs for adult refugees, with reduced capacity for adult refugees ; functional capacity after Section 84, in the first three years of the first three years of the first three years, with 100%. reimbursement (cf. function 5.58.73 grouping 009, 010, 015). This applies to both refugees who have been granted residence permits before and after 1. January 1999.
Finally, there are two registered groupings for registering recoveries of assistance in the field of active social policy and in the name of social services, depending on the reimbursement rate. In addition, the payment of aid has been paid out in accordance with the aid slots and the law on municipal activation, cf. function 5.57.73, grouping 091, 093 and 095 as well as function 5.57.75, grouping 093. Remittance of the activation compensation to refugees who have been granted a residence permit before 1. However, in January 1999, function shall be recorded at 5.57.75 grouping 007.
5.57.75 Enabled Cash Help Recipients
This function registers expenditure for services in the form of cash benefits, initial assistance, one-time aid, salary benefits, employment allowance, employment allowance and compensation for cash benefits receivers in periods in which the person participates in quotes by law of an asset ; employment efforts.
The function of 5.57.75 is applied to 5.2.
It is noted that operating expenses and operating income, incidentally, in relation to the activation measures taken for cash benefits in accordance with Chapter 10-12 of the Act on an active employment service are recorded on function 5.68.98.
Furthermore, it is noted that expenditure for the activation of certain groups of refugees is registered at 5.57.74.
From 1. July 2006, the reimbursement rates shall be changed to cash benefits, etc. (Law no. 239 of 27. In March 2006, section 118, stk.2 and section 122 of the Act on Asset Employment and Clause 100 and 100a and 103 in the Act of an active social policy). Expenses for active quotes by 65%. reimbursement shall be entered in function 5.57.75. Enabled cash benefit receivers, cf. However, notice no. 680 of 22. June 2006, after which the expenditure alone can be conteed under Stock account receivers, and the municipalities can receive a 65% refund of the activation costs if the activation has a minimum of 10 hours weekly or the municipality can reimbursate and document that it is not possible to activate on a larger scale. Costs for passive offerings by 35%. Reimbursement shall be entered under 5.57.73 Cash Help.
For each grouping during function 5.57.75, a benefit regiment corresponding to the service registers shall be carried out under function 5.57.73, cf. Department of Social Affairs no. 119 of 24. February 2005 on the State Reimbursement and Supplements, as well as accountancy and audit of the Social Affairs, Employment Ministry, Ministry of Refugees, Immigrants and Integration and Ministeria for Family and Consumer Protection Areas of the Republic of Europe.
On function 5.57.75, the following operations groupings are authorized :
004 Special support (§ 34 of the Act on active social policy, cf. § § 92-96 of the Act of Active Employment Efuse
All expenditure shall be registered in particular in accordance with section 34 of the Act on the Active Social Policy for Cash Recipient Recipients in the tender after Chapter 10, cf. § 38, paragraph. 2 and Chapter 11, cf. Section 45 (3). 2, in the active employment service act.
In particular, support after section 34 to people who receive cash benefits during revalidation, revalidation or initial help during revalidation and revalidation shall also be recorded in this grouping.
65% shall be granted. at the expense of the state refund.
007 Allowance (Act on active employment action, section 83)
Here, the municipal expenses are registered for reimbursement, which shall be provided to cover the cash benefits receipts and the cost of the initial expenses received by the tender, in accordance with Chapter 10 and Chapter 11, cf. Section 83 law on active employment. Any repayment of the compensation shall also be recorded here. The refund shall be refunded by 50%. within the amount of the on-call amount, jfr. law on an active employment approach, section 118 (1). 1. Reimbursement of the compensation is to be conteed to function 5.68.98, ted2, grate. 007.
010 Fortification of persons in quotes after Chapters 10 and 11 (Act on an active employment action ~ § 38 (4)). 2 and 45 (3). 2 and 3)
Here the local authorities are registaing for cash benefits, starting assistance and
disposable assistance to persons in quotes following Chapter 10, Guidance and Adequate, and Chapter 11, Business Splik, in the form of cash benefits, start-up assistance, one-time aid, additions to a home-working spouse who has chosen not to take advantage of his / her / her / her / her / her husband ; employment opportunities and reduced cash benefits in accordance with section 38 a and section 39 of the Act on active social policy, cf. ~ § 38, paragraph. 2 and 45 (3). 2 in the active employment effort.
Employment allowance for startup aid receivers and certain groups of cash-aid beneficiaries, cf. Section 45 (3). 3 in the act of active employment, if the conditions of activation are met, cf. Order 680 of 22. June 2006. Special aid shall be granted in accordance with section 34 of the tender for cash relief receivers and the up-keeping beneficiaries in accordance with Chapter 10 and Chapter 11 of the Act on an active employment record shall be recorded in grouping 004.
In addition, the cost of cash benefits and the start of the initial assistance for enabled cash benefits receivers have been recorded, which have been committed or which have started an enablement offer in accordance with the existing rules in the Act on active social policy and which implement the tender ; according to the rules in force, cf. 9 (1) 2 in Law No 417 of 10. June 2003. 65% shall be granted. at the expense of the state refund.
Finally, the cost of expenditure on the first one. Feb 2007 to people in quotes following Chapter 10, Guides and Aqualifying and Chapter 11 Corporate sprays, which are less than 25 years old and have a documented mental illness diagnosed as schizophrenia, schizotypical mental illness, persistent psychotic state, corterekeeping psychotic state, schizoaffetive suffering and unspecified non-organic psychosis cf. Section 25 (1). 2 no. Two, in the active social policy law, are recorded here.
011 Salary allowance for persons in quotes following Chapter 12 (Act on active employment action (Clause Section 63, cf. sections and 64 (4). 3 in the act of active employment (active employment)
This is where the municipal costs are registered for cash benefit receivers and initial aid receivers in accordance with Chapter 12 of the Act on an active employment policy, in the context of employment of a public or private employer, cf. § 63 and § 64 (4)) 3. in the case of recruitment of wage subsidy, the cost of remuneration shall be registered only for a wage subsidy on this grouping. Payable expenses incurred in the recruitment of municipal undertakings, institutions and so on shall be registered on function 5.98. In addition, the cost of supplementary cash benefits is registered to the level of gross cash aid per section 25 in the Act of Active Social Policy. 65% shall be granted. at the expense of the state refund.
012 help for training and assistiation, with 50%. reimbursement (Law on an active employment action ~ § § 99 and 100)
The records shall be registered in accordance with section 99 for the acquisition of employment.
In addition, the costs of ancillary remedies are registered in the form of the working and small workings of the workplace, in accordance with section 100, so that people with reduced capacity to work can obtain or maintain without a salary subsidy or operate independently.
Finally, this expenditure shall be recorded after a section 100 of auxiliary means, in the form of the working equipment and the less workplace information to persons employed in senior job, cf. for the senior job.
The state is doing 50%. reimbursement to the municipality ' s expenditure.
014 Concepts and assistance during revalidation (§ § 25, 25 a and 26, stk.5, cf. ~ § 46, paragraph. ONE, THREE. Act. and 47 (4). 4 and 5)
This is where the cost of cash help and start help after section 25 is registered to people during revalidation, that is, revalidate that participatory and clarifications before the business objective has been clarified, cf. § 46, paragraph. ONE, THREE. pkt., which shall retain its previous knowledge of the conditions of the past, cf. § 47, paragraph. Five in the field of active social policy.
In addition, the costs of starting assistance shall be registered after paragraph 25 (1). 12 and 13 to persons during revalidation, cf. § 47, paragraph. 4 in the Act of Active Social Policy.
The cost of dispositions per section 25 a to the said person groups shall also be recorded here.
In addition, this grouping is registered to a home-working spouse who has chosen not to make use of its work opportunities, cf. Section 26 (1). 5, in cases where the eligible spouse receives cash benefits during revalidation or for the initial help during revalidation and revalidation.
It is noted that expenditure for special aid under § 34 to recipients of cash benefits during revalidation or for the initial help during revalidation and revalidation shall be registered on function 5.73, grouping 016. 65% shall be granted. at the expense of the state refund.
093 Repayment (Law on active social policy cap 12) by 50%. reimbursement
This is where the repayment of assistance for enabled cash help receivers and the start of aid is registered, including the work station, etc. granted in accordance with section 34, cf. § § 91 and 92 of the active social policy legislation. In addition, the repayment of cash benefits to persons under 30 years of the visita and meltdown periods has been delivered to 31.12.2003, cf. § § 91-94 of the active social policy law. It shall also be registered, in accordance with Chapter 10 and Chapter 11, the repayment of benefits provided for in Chapter 10 and of the pay grade, in accordance with Chapter 12 to cash receivers and to the start of aid receivers, cf. Section 111 of the Act on active employment and sections 91 and 92 in the Act of Active Social Policy. Finally, refunds of aid are paid out in accordance with the law on municipal activation. However, repayment of activation compensation shall be recorded on grouping 007.
094 Repayment (Law on active social policy cap 12) by 65%. reimbursement
Remittance benefits shall be paid in accordance with Chapter 10 and Chapter 11 of Chapter 11 and of the pay grade, in accordance with Chapter 12 to cash receivers and to the initial aid receivers, cf. Section 111 of the Act on active employment and sections 91 and 92 in the Act of Active Social Policy. However, repayment of activation compensation shall be recorded on grouping 007.
096 Post-payment of expenses for enabled cash benefits receivers and so on. the period before 1. July 2006 by 50%. reimbursement
This is where the cost of assistance is registered for enabled cash help receivers and the start of helper receivers, etc., Grouping 4,10,11,12 and 14 related to the performance period before 1. July 2006, and to which 50% is given. Reimbursement.
In function 5.57.75, the last 2 of the following authorized groupings are used :
001 Reimbursement of expenditure by 65%. Reimbursement of grouping 004, 010 and 014 minus grout. 094.
002 Reimbursement of expenditure by 50%. Reimbursement of grouping 012 minus grazing. 093.
003 Corrigendum (§ 65 (3) 3 in the Confession of State refunds and grants and accounts and audits ;
020 Ahead from the EU
030 Reimbursement of payment of cash benefits and so on by 50%. a refund on the grouping number. 096
5.57.76 Housing Benefit to pensioners
This function shall record expenditure and revenues relating to housing benefits for pensioners.
A number of operational groupings have been approved for the registration of the various revenue and revenue categories.
Housing of people in collective communities where all people are tenants are registered on grouping
001 Offer to Tenants
The housing benefit to people in collective communities where all persons are tenants are registered at grouping 001.On the grouping, registering expenditure for the housing allowance, including grants, and compensation for residents in a nursing home ; are transferred to the lease (unsupported and private care housing).
002 Loan to tenants of one and tofamily shuse
This is where loans are conded to tenants of one and two family houses
003 Offer and loans to the Andelers and others.
Deposits including intime loans to persons in other collective bocommunities are recorded in grouping 003. The purpose of the registration of the housing allowance for collective communities is thus whether the housing benefit is granted as a subsidy or as a subsidy and a loan.
005 Sublets to rent-in-housing payment
Supplements for Rent Payment in senior housing
006 Housing benefit for the tenants of free-care housing
This is where the housing benefit is provided to the tenants of housing in the housing of free-care homes.
091 Autumn Adjustments
This is where we have to be followed.
093 Repayment of loans and interest
Payment of payment and interest shall be credited grouping 093.
When the loans are charged, grouping 002 or 003 is debited. No later than in the context of the clearance of accounts, a registration shall be carried out on the status of the person responsible for the debtor on function 9.32.25 and a credit on balance sheet 9.75.99. Payment of payment and interest shall be credited grouping 093. Last of the Accounting-ending credit statement shall be credited at 9.32.25 and debited balance account, 9.75.99. However, in this case, the amount of repayment of the loan can be carried out on the operations of 8.38.37 and 8.48.49, but payment must also be done in this case on grouping 093, so that the amount of reimbursement as a result of this is regulated accordingly.
Deposits and responses to the inter-municipal balance in the main area of the capital as provided for in section 75 (3). 5, in the case of individual housing aid, shall be recorded on function 8.62.85.
5.57.77 Boligsecuring
This function shall record expenditure and revenues relating to housing insurance, cf. Act on individual housing support.
It is noted that housing insurance for urban renewal is recorded on this function, and not in function 0.25.15.
A number of operational groupings have been approved for the registration of the various revenue and revenue categories.
001 Boligsurance as a loan
In this case, housing insurance costs are registered in contemporary housing for early retirement, etc., the recipients of the 24-hour period in accordance with Article 96 of the Law on Social Services and with a powerful movement.
002 Boliginsurance for urban regeneration, etc. for tenants and rent supplements after Section 29 b
In addition, housing insurance for urban renewal and other tenants are also registered to reduce the rent for certain tenants after Section 29 b in the case of individual housing support. Renewal support in connection with urban renewal, cf. Section 15 in the urban renewal law must also be registered on grouping 002.
003 Boliginsurance as a grant and loan
This is where the costs of housing insurance are registered in the cooperative housing of early retirement, etc., the recipients of the 24-hour period in accordance with Article 96 of the Law on social service and the strong movement of persons with reduced mobility.
The registration of housing insurance for people in collective communities where all residents are tenants are carried out on grouping 006. That is, crucial for the registration of housing insurance to collective communities is whether housing benefits are provided as subsidies or grants and loans.
005 Boliginsurance as a subsidy
This is where the costs of housing insurance are registered for pre-retirement benefits and others.
006 Regular housing security
Here, housing insurance, general subsidies, grants to people in collective housing companies, where all residents are tenants, and grants and compensation for residents of homes being transferred to the camp legislation (unsupported and private care housing)
007 Boligsurance for urban regeneration, etc. for the Andeloats and others.
Here, housing insurance for urban renewal, etc. for the Andeloats and others, are registered.
008 Advance to business leaders
This is where housing insurance is registered for business leaders.
009 Housing protection for the tenant in free-assisted housing
This is where housing security is condoned to the tenants of free-care housing.
010 Houseprotection for special needs without reimbursements
This is where the part of the housing guarantee is to be taken in accordance with the specific rules applicable to the individual housing provision of section 14 (4). 6 to persons with special physical or mental needs ; there is no refund for these costs.
091 Autumn Adjustment
This is where we have to be followed.
092 The post-regulation of housing security, in particular need, without reimbursement
In this case, compliance with the part of the housing guarantee shall be provided in accordance with the specific rules applicable to the individual housing provision of section 14 (4). 6 to persons with special physical or mental needs ; there is no refund for these costs.
093 Repayment of loans and interest
For the payment of interest and payment, grouping 093 will be credited.
On grouping 001 Housing insurance as loans, housing insurance costs are registered in the owner-dwelling housing for early retirement, etc., the recipients of the 24-hour period in accordance with Article 96 of the Law on social service and the strong movement of persons with reduced mobility.
On grouping 002, in addition to housing insurance for urban regeneration, etc. for tenants, also rent subsidies for reducing the rent for certain tenants after Section 29 b in the case of individual housing support. Renewal support in connection with urban renewal, cf. Section 15 in the urban fund law must also be registered on grouping 002.
On grouping 003 Housing insurance for subsidies and loans, costs are registered for housing insurance in codgers for early retirement, etc., the recipients of 24 hours after Article 96 of the Law on Social Services and with a heavily reduced mobility.
The registration of housing insurance for people in collective communities where all residents are tenants are carried out on grouping 006. That is, crucial for the registration of housing insurance to collective communities is whether housing benefits are provided as subsidies or grants and loans.
On grouping 005, housing insurance expenditure shall be registered as a subsidy for early retirement benefits and others.
On grouping 006 Regular housing insurance, housing benefits are registered, general subsidies, grants to people in collective housing, where all residents are tenants, and grants and compensation for residents of homes being transferred to the camp law ; (unsupported and private nursing homes)
On payment of loans, grouping 001 and 003 is charged. No later than in the context of the clearance of accounts, a registration shall be carried out on the status of the person responsible for the debtor on function 9.32.25 and a credit on balance sheet 9.75.99. For the payment of interest and payment, grouping 093 will be credited. Last of the Accounting-to-the-end credit statement shall be credited at 9.32.25 and debited 9.75.99. The checks on the repayment of the loan can also take place at 8.38.37 and 8.48.49, but payment must also be done in this case on grouping 093, so that the amount of reimbursement as a result of this is regulated accordingly.
Deposits and responses to the inter-communal equalization of the main area of the capital as provided for in section 20 (4). 2, in the Act of Compensation and General Supplements, shall be registered on function 8.62.85.
5.57.78 Daily money to insured unemployed
This function shall register the costs of unemployment benefits to insured, to which the municipality contributes to the funding of 25, 50 or 100 per se. the costs, cf. Article 82 a, in the law on unemployment insurance, the municipality's contribution to financing expenditure for daily allowances are recorded on the nature of 4.6 payments to the state.
001 Daychange in active periods, 25%. municipality contribution
Here the municipality ' s co-financing contribution shall be registered in accordance with the monthly statements from central teams for the municipality ' s contribution of 25%. The costs relate to unemployment benefits during the application of the unemployment rates, as set out in the course of the unemployment rate. § 82 a, stk.3, 1. Act. in the law on unemployment insurance, etc.
002 Daytime in passive periods, 50%. municipality contribution
Here the municipality ' s co-financing contribution shall be registered in accordance with the monthly statements from central teams for the municipality ' s contribution of 50%. Expenditure relating to unemployment benefits without the application of the unemployment claim paid out in the face of unemployment. 82a, stk.3, 2. Act. in the law on unemployment insurance, etc.
003 Daychange for lack of time, full municipal funding
This is where the municipality ' s co-financing contribution shall be registered in accordance with monthly statements from central teams for the municipality ' s contribution of 100%. Expenditures relate to unemployment benefits during the invocation of a lack of rights, cf. § 82 a, paragraph. 3, 3. Act. in the law on unemployment insurance, etc.
The group must first be applied in 2011, where the rules on full municipal financing of spending on unemployment are in force at the time of failure to enter into force.
004 Berightings
This is where expenditure and revenues are registered in respect of paid unemployment benefits in grouping 001 to 003.
REVALIDATION MV. (58)
This main function shall be registered expenditure and revenues relating to the revalidation institutions as well as a pay allowance for persons in flex jobs and persons in payroll positions in the target group, section 2, nr. 4, 5, 6, 7 and 8, cf. law on active employment (previous toasted jobs) and persons with disabilities.
5.58.80 Revalidation
This function regires operating expenses and revalidation operations, i.e. operating expenditure under Chapter 10 of the Act on an active employment service to persons covered by Section 2 (2). 4 and 5. For example, it is a question of spending on ordinary education, work tests, business-setting or clarifying activities, training and training, business and business-setting courses and job-learning projects. Moreover, expenditure on revalidation after Chapter 6 of the Act on Active Social Policy is registered,
In addition, operating costs are recorded for training activities in accordance with section 12 of the Act of Active Social Policy. Similarly, expenditure on auxilis, mentoring and mileaderment of revalidation and the introduction of qualification and introduction by the recruitment of revalidation and the costs of assistance in unassisted employment, cf. Chapters 14, 15 and 18 of the active employment service.
In addition, this function records the payroll costs of persons in flex jobs on the revalidation institutions, cf. Paragraph 71, paragraph 1. 1 in the active employment service act. The wage subsidy for these people in flex jobs after paragraph 71 (3). 2-4, which is recorded in function 5.58.80, revenue is recorded at this time.
Similarly, this function shall be recorded on the payroll costs of persons in persons in payroll entry positions in the target group, section 2, nr. 6 and 8, cf. the active employment effort (previous spares) of the revalidation institutions, as provided for in the case of the revalidation institutions. Section 57 of the active employment effort. The wage subsidy for these people after Section 63, cf. section 64 (4). 5 in the act of active employment, which are recorded in function 5.58.81, shall be maintained at the time of this operation.
It is noted that the cost of cash benefits, initial help and one-off help in accordance with section 25 of the Act on active social policy for persons during revalidation is recorded separately in grouping 14, function 5.58.75. The same applies to start help for people during revalidation.
The state reimbursement of operating expenditure in connection with the revalidation following Chapter 10 of the Act of Active Action for Employment, cf. § 119, paragraph 1. 1, and training activities in accordance with section 12, cf. § 100, paragraph. 2 in the Act on active social policy, shall be registered on function, 5.68.98, drop 2, grouping 007.
It is noted that expenditure and revenues relating to protected employment after section 87 are registered at the function of 5.38.58 and that expenditure and revenues relating to asset and co-service offer in accordance with section 88 are registered on function 5.38.59.
For each grouping during function 558.80, a performance detector must be provided, cf. Notice no. 1498 of 12. December 2007 on State refunds and subsidies, as well as the admission and audit of the Ministry of Employment and Social Affairs, the Ministry of Employment and the Ministry of Refugees, migrants and the integration area of integration. However, grouping 007 is exempt from the requirement.
On the operation, the following operations groups are authorized :
001 Merexpenses for accommodation during revalidation and revalidation with 65%. reimbursement law on active social policy, section 64 and section 64 (a).
This is where expenditure is being recorded in support of necessary additional accommodation due to housing. reduced physical or mental ability to revalidate and revalidate that receive half of the revalidation in accordance with section 64 and section 64 a in the Act of Active Social Policy. 65% shall be granted. at the expense of the state refund.
002 Revalidation service with 65%. reimbursement (Law on active social policy § 52)
This is where the records are recorded for revalidation by 65%. Reimbursement, cf. Asset Law, section 52. This applies to the full revalidation service, as well as the half of revalidation for revalidation under 25 years of age. In addition, the costs of the monthly increment of the monthly addendum shall be recorded under the age of 25, which receives the half of the revalidation service and the obligation to contribute to a child in accordance with the conditions laid down in the report. § 52, paragraph. 4. 65% shall be granted. Reimbursement of the expenses.
003 Optional services during revalidation with 50%. reimbursement (Law on active employment action ~ ~ § 76, 78, 79, 80 and 82, 100)
The records shall be registered under Chapter 14 of the employment law (teaching materials, working equipment and workplace information, section 76), expenses of mentoring (§ 78-80) and the costs of mileatirepayment (§ 82) to persons ; subject to target group 4, cf. Article 2 of the law, participating in tender pursuant to the Chapter 10-12 of the law.
The state is doing 50%. reimbursement to the municipality ' s expenditure.
004 Salary for people in a flex job on the revalidation institutions, etc.
Here, payroll expenses are paid to people in flex jobs on the revalidation institutions, cf. Paragraph 71, paragraph 1. 1 in the active employment service act. The pay subsidy to persons in flex jobs on the revalidation institutions after Article 71 (2) shall be paid. 2-4, which is registered on function 5.58.81, revenue is recorded at this time.
005 Salary for people in payroll positions in the target group § 2, nr. § 2, nr. 6, cf. law on the active employment performance of the re-validation institutions, etc.
This is where payroll costs are paid to persons in persons in payroll positions in the target group section 2 (2). 1, no. 6, cf. the active employment effort (previous spares) of the revalidation institutions, as provided for in the case of the revalidation institutions. Section 57 of the Act of Active Employment. The salary grant to persons in payroll grants in the target group, section 2 (2). 1, no. 6, cf. the active employment effort (previous spares) of the revalidation institutions after Section 63, cf. ~ 64, paragraph. 5, which shall be recorded at the function of 5.58.8, shall be maintained at this time.
006 Offer to self-employed by 65%. reimbursement (Law on active social policy § 65),
This shall be subject to expenditure on grants or loans to revalides that wish to establish self-employment under section 65 of the Act of Active Social Policy, including expenditure on grants for the benefit of these revalidation operations, after section 65 (5). 3 in the law on active social policy. 65% shall be granted. Reimbursement of the expenses.
007 Operating Expenses in connection with revalidation and training activities (Law on active employment in Chapter 10 and the Act on active social policy, section 12),
Operating expenses are recorded here for revalidation, i.e. operating expenditure under Chapter 10 of the Act on an active employment service to persons covered by Section 2 (2). 4, including those for persons receiving cash benefits or help during revalidation. It is a question of expenditure on the purchase of ordinary training for revalidation, work tests, business, or clarifying activities, training and training, as well as for business and business-looking and vocational training courses, as well as job-partition-projects. Validation shall include activities to be carried out before the commercial purpose is clarified. It is activities with a business disarming or clarifications (see for the purpose of the purpose (see. Act on active social policy, section 46, paragraph 1. ONE, THREE. Point.). For example, it is a question of staying at school, high school or school of production, as well as teaching on 9. -10. Class, high school and HF level mv.
In addition, operating costs are registered here for training activities in accordance with the section 12 of the Asset Code. It is a question of expenditure on the training of cash receivers and initial aid receivers, with approval of the municipality board, such as the 8-10 of the People's School of Education. class steps and HF single-class instruction under 23 hours, cf. Executive Order Notice No 1282. of 14. In December 2004, the right of training for training is entitled to cash benefits and for the start of the active social policy law in exceptional cases.
Finally, the costs of participating States shall be paid in accordance with section 32 (2). 1, in the Act of Active Employment, which allows the municipality to offer guidance and qualification in the form of short guidance and clarifications, specially designed projects and training courses, and ordinary training courses. The operating expenses shall be reimbursed by the State by 50%. within the amount of the on-call amount, jfr. law on an active employment approach, section 118 (1). 1. Reimbursement of operating expenditure shall be taken under grouping 5.68.98, ted2, grate. 007.
008 Salary supplements in respect of revalidated's employment with 65% of the salary allowance. reimbursement (Law on active employment action § 51 (4) ; 3, cf. ~ 64, paragraph. 4 and Law on Active Social Policy Section 51 (3). 2)
The costs of pay grants under Chapter 12 of the Act on an active employment rate with 65% of the employment rate are registered here. a state refund for revalidation which is in the training or training of the normal labour market, cf. Article 51 (1) of the active employment service. 3 and section 64 (4). 4.
In addition, grants up to the level of the revalidation service shall be entered for revalidation in trainees, pupils and apprentices here, cf. Act on active social policy, section 51, paragraph 1. 2.
011 Revalidation service with 65% of business sprays. Reimbursement (Law on active social policy § 52 and the Act of Active Employment Action Section 45 (3). 2)
This is where the records are recorded for revalidation in connection with the revalidation of company revalidation by 65%. Reimbursement, cf. Asset Law § 52, cf. section
47, paragraph. 2, no. One and three. This applies to the full revalidation service, as well as the half of revalidation in respect of revalidation under the age of 25 for the purpose of revalidation.
In addition, the costs of the monthly increment of the monthly increment shall be recorded under the age of 25 for business-spraying, which will receive half of the revalidation service and obligation to a child in accordance with the case of a child. Act on active social policy, section 52, paragraph 1. 4.
091 Revenue for revalidation acrepayment shall be paid by 50%. reimbursement
092 Repayment of aid granted by 65%. reimbursement (§ 65 and § § 93-94 of the Act on Active Social Policy and section 111 of the Act on active employment).
This is where revalidation service is recorded with 65 pct.in a state refund, assistance in connection with the revalidation of the business revalidation process with 65% of the revalidation process. Reimbursement, cf. sections 93 and 94 in the Act of Active Social Policy, and assistance in the context of corporate sprays in accordance with Chapter 11 and the pay grade after Chapter 12, cf. Section 111 of the Act on active employment. Finally, a refund of loans granted to the establishment of self-employed activities in accordance with section 65 of the Act on active social policy with 65% is the establishment of self-employed. Reimbursement.
093 Repayment of aid granted by 50%. reimbursement (§ 65 in Act on active social policy, cf. section 43 (4) of the aid ' s aid. 8 and 9)
The refund of loans granted to the establishment of self-employed activity after Section 65 is registered in the Act of Active Social Policy. In addition, refunds shall be registered in accordance with the provisions of the aid slots Section 43 (3). 8 and 9 (before 1. in January 1998, section 43, paragraph 1. EUR 9 and 10) 094 Repayment of aid granted by 50%. reimbursement (§ 65 in Act on active social policy, cf. section 43 (4) of the aid ' s aid. 8 and 9)
096 Payment of revalidation expenses, etc. concerning. the period before 1. July 2006 by 50%. reimbursement
This is where the costs of the revalidation acidity are recorded with 50%. reimbursement relating to the performance period before 1. July 2006, and to which 50% is given. in a state refund
In function 5.58.80, a drop of 2 is used where the following authorized groupings are :
002 Reimbursement of expenditure by 50%. Reimbursement of grouping 003
003 Berightings
004 Reimbursement of wage supplements and revalidation service with 65%. Reimbursement of grouping 001, 002, 006, 008 and 011.
030 Reimbursement of the repayment of expenditure for revalidation etc. by 50%. Reimbursement of grouping 096
5.58.81 Salary grant, etc. to persons in flex jobs and persons in payroll positions in target group, section 2, nr. 6, cf. active job action (previous sparing job)
The function shall be registered expenditure on pay grants to persons with permanent restrictions on the work capacity employed in flex jobs and payroll positions in the target groups, section 2, nr. 6 and 8, according to the Law on active employment (previous toasted jobs and jobs for people with disabilities), the costs of special services and expenditure for unemployment benefit, cf. Chapter 7 of the Act on active social policy.
It is solely the cost of wage subsidy that is recorded on this function. The salary cost of persons in flex jobs and salary grant positions in the target group, section 2, nr. 6, according to the law of active job employment (previous toasted jobs), is recorded under the local authority companies, institutions and administrations, where they are employed. In addition, the same functions are paid out in revenue.
For each grouping during function 558.81, a performance registering shall be carried out, corresponding to the performance registers of 5.57.73 and 5.57.75, cf. Notice no. 119 of 24. February 2005 on the State Reimbursement and Supplements, as well as accountancy and audit of the Social Affairs, Employment Ministry, Ministry of Refugees, Immigrants and Integration and Ministeria for Family and Consumer Protection Areas of the Republic of Europe.
Unauthorized operational groupings are available for the operation :
001 Unemployment after unsupported employment by 35%. Reimbursement (§ 74 f, paragraph 1-3)
This is where expenditure is recorded for unemployment by 35%. State reimbursement to persons who have exceeded unemployment benefits or flex jobs for unsupported employment and, in the event of subsequent unemployment, including through temporary interruptions of the work, shall be entitled to unemployment in accordance with the interim relief. Article 74 (f) of the asset. 1-3.
It is noted that the cost of unemployment in sickness and maternity leave to persons who have surpassed or flex jobs for unsupported employment shall be recorded in grouping 020.
002 Salary allowance for persons in flex and self-employed persons with limitations in the work capacity, not reimbursable pay allowances (§ 121, paragraph 1. 4 in the active employment service (4) ;
This is registered from 1. July 2006, all expenditure on wage subsidy for flex and self-employed persons with limitations in the work capacity, which are not eligible for reimbursement, as a result of a lack of documentation, cf. Promise of an active employment action § 121, paragraph 1. 4.
003 Operating Expenses in connection with active quotes for persons in the management of unemployment, cf. Section 32 (1). 1, no. 2 and 3, section 32 (3). 2, Chapter 14, section 73b and 74 and Chapter 15, § § 81-82, in the Act of an active employment service ;
This is where the records are registered for quotes and for qualifying for section 32 (2). 1, no. 1 and 2, cf. Section 32 (1). 2 and expenditure on ancillors (teaching materials, working equipment and work order), in accordance with section 76 and 77 of persons in the event of unemployment benefit and in particular support for on-call examination. The function shall also include the costs of mileage allowance for persons at unemployment benefit and in particular benefit, cf. § 82 of the Act of Active Employment Action, as well as operating costs related to 6 weeks of self-selected training for people searched for flexing jobs, including any possible. expenses incurred for participating fees, travel expenses, diets and accommodation, cf. § 73b, in the law of active employment. 50% shall be granted. at the expense of the state refund.
This grouping shall also be used for accounts 2009 in respect of expenses for mentors. From Budget 2010, the costs of periods for persons on unemployment benefit from grouping 012, function 5.68.98.
005 Unemployment benefits, not reimbursements (§ 100, paragraph 1, section 104, paragraph 1. 1-2 and section 104a of the active social policy (1) and Article 104a.
Here, the costs of unemployment are recorded for persons who have been searched for flex jobs when the municipality loses the state reimbursement pga., that people have received cash and / or start assistance for a period of 18 months within 24 months after the business is searched ; for flexing, cf.. § 100, paragraph. 1, 104, paragraph 1. 1 and Section 104 (3). 2 law on active social policy.
In addition, the costs of unemployment are recorded for persons who have been searched for flex jobs, where the municipalities lose the right to State reimbursement for the cost of unemployment benefits, if the municipality has not provided the public ; the legal basis for the decision on flex or for the assessment of whether the conditions for flex jobs are still fulfilled, cf. § 104 a.
007 Special benefit to persons with no right to unemployment benefit, not reimbursements (§ 100, paragraph. 1, section 104, paragraph 1. 1-2 and section 104a of the active social policy (1) and Article 104a.
The expenses of particular benefit to persons with no authority to be searched for flex jobs when the municipality loses the state reimbursement pga., that people have received cash and / or start assistance for a period of 18 months in the 24-month period ; months after visitation to flex job, cf. § 100, paragraph. 1 and Section 104 (3). Paragraph 1-2 of the Act on active social policy.
In addition, costs are registered for particular benefit to persons with no right to unemployment services, which are searched for flex jobs, where the municipalities lose the right to a state reimbursement for cash and start assistance for persons searched for flexing jobs ; where the local authority has not provided the legal basis for the decision on flex or for the assessment of whether the conditions for flex jobs are still fulfilled, cf section 104 a.
008 Payoff grants to persons in payroll positions in the target group, section 2, nr. 6, according to the Act of Active Jobs (previous toasted jobs) and the disabled persons with 50%. Reimbursement (Clause 63 and section 64 (4) ; 5 and 6 in the field of active employment (active employment)
The costs of pay grants to people in the target group, section 2, no. 6, according to the Law of Active Employment Estates receiving social benefits and employed in a job grant (previous sparing jobs), to which the state provides 50%. reimbursement, cf. ~ § 63 and 64 (4)) 5.
Furthermore, it shall be registered here expenditure on pay allowances to beneficiaries of social pensions and as at the entry into force of the Act. 454 of 10. June 1997 is an employee of protected individual seats after the one-third regime, pending the termination of the position, cf. Section 114 of the Act of Active Social Policy. 50% shall be granted. at the expense of the state refund.
009 Salary grants for disabled persons in payroll entry positions in target group, section 2, nr. 8 by 65%. reimbursement, cf. law on active employment action (Section 63 and section 64 (4) ; 6 in the active employment effort).
The costs of pay allowances for disabled persons shall be registered here, cf. § 2 No. Amendment No 8, in the field of active employment, which is not a member of a unemployment fund. The salary subsidy shall be collected after Section 63, cf. ~ 64, paragraph. 6. 65% shall be granted. Reimbursement to the pay subsidy.
010 Unemployment acidification during a holiday of 50%. reimbursement (§ § 74 e and 74 h)
The costs of unemployment shall be recorded during a holiday with 50%. State reimbursement to persons employed in flex jobs and who take a holiday, to persons receiving unemployment benefits and to take a holiday, and to persons who have surpassed or flex jobs for unsupported employment and who take a holiday in accordance with the holidays. section 74 e and 74 of the asset.
011 Special benefit to persons with no right to unemployment benefit by 35%. reimbursement (§ 74 i)
This is where expenditure is being recorded for special benefit by 35%. State reimbursement to people who are waiting for a flex job and who, by the visitation to merge jobs, do not have the right to the unemployment benefit and which has a income smaller than the non-merging rate for cash beneficiaries, for persons less than 25 years, however : The ungesatans for cash-help recipients.
The particular benefit represents the difference between the person ' s income and the non-payment rate, for persons under the age of 25 between the revenue and the ungesatans (see. Article 74 (f) of the asset. Furthermore, costs shall be registered in particular to persons who, in the event of non-indebtedness after a flexible job, have not fulfilled the earnings requirement of unemployment.
It is noted that expenditure in particular for the period up to 1 shall be paid. July 2002, after the day-ageing section of the Act on active social policy, is also registered here.
012 Operating Expense for persons in flex jobs, the salary grant positions in the target-group, section 2, nr. 6 and disabled persons (Clause Section 74, 81 and 99 of the Act on active employment).
It records the costs of working equipment, workplace or short-term training for persons employed in flex jobs or to be employed in flex jobs when the aid is critical for the person concerned to retain or obtain employment in flex job, cf. § 74.
In addition, expenditure shall be registered as provided for in Chapter 14 (aids) for persons with disabilities in accordance with section 2. 6, and expenses after paragraph 99, when an employee is to be employed in payroll positions in the target group, section 2 (3). 1, no. 6, cf. law on active employment performance (previous sparing jobs).
Finally, expenditure shall be entered in the case of Chapter 14 (remedies) for per-soner with disabilities in accordance with section 2 (2). 8, which is not a member of a work-type box, as well as expenditure after Article 99, by emploing persons with disabilities who are not a member of a unemployment fund, in unassisted employment. 50% shall be granted. in the state reimbursement of operating expenditure.
This grouping shall also be used for accounts 2009 in respect of expenses for mentors. From Budget 2010, costs are registered for mentors of flex jobs, etc., on grouping 012, function 5.68.98.
013 Salary grant on 1/3 of the salary to persons in flex jobs by 65%. reimbursement (Chapter 13 of the Promption of an active employment).
From 1. In January 2006, all costs of pay allowances are recorded on 1/3 of the pay here.
014 Salary allowance for a half of the salary to people in flex jobs by 65%. reimbursement (Chapter 13 of the Promption of an active employment).
From 1. In January 2006, all expenses paid to a salary allowance shall be recorded on a half of the salary here.
015 Salary allowance of 2/3 of the salary to persons in flex jobs by 65%. reimbursement (Chapter 13 of the Promption of an active employment).
From 1. In January 2006, all expenses paid shall be recorded on a salary allowance of two-thirds of the salary here.
016 Deposits with a half of the salary for self-employed persons with 65%. reimbursement (§ 75, in the Act of active employment),
This is where expenditure is being recorded on a half of minimum collective bargaining with 65% of the agreement. State reimbursement to persons who operate independently and which, owing to the lasting constraints of the work, have difficulty in maintaining employment in the self-employed person (see, cf. Asset Title 74 (j).
017 O2 of the salary to self-employed persons with 65% of the salary for self-employed persons. reimbursement (§ 75, in the Act of active employment),
Expenses to be entered into here are recorded on 2/3 of minimum contractual wage with 65%. State reimbursement to persons who operate independently and which, owing to the lasting constraints of the work, have difficulty in maintaining employment in the self-employed person (see, cf. Asset Title 74 (j).
018 Viability of the visitation period before first flex job by 35%. Reimbursement (§ 74 a, paragraph 1) 1)
This is where expenditure is recorded for unemployment by 35%. a State reimbursement to people who are searched for a flexing job and are waiting for a flexing job, cf. Title 74 a (3) of the asset. 1.
It is noted that the cost of unemployment in sickness and maternity leave to persons during the visitation period before the first flex job is recorded in grouping 20.
019 Occupational Jobs with 35%. Reimbursement (§ 74 a, paragraph 1) 2-4)
This is where expenditure is recorded for unemployment by 35%. a State reimbursement to persons who are entitled to unemployment benefits and become available after having been employed in flex jobs, cf. Title 74 a (3) of the asset. 2. Furthermore, the cost of unemployment benefits to persons who will be available after having been employed in flex jobs for nine months in the last 18 months, cf. Title 74 a (3) of the asset. 3. In addition, the costs of unemployment shall be registered for persons entitled to unemployment and to be available for temporary interruptions in the work which cannot be attributable to the person concerned, cf. Title 74 a (3) of the asset. 4.
It is noted that in the case of sickness and maternity leave to persons who have been employed in flex jobs, the registration costs shall be registered in grouping 20.
020 Unemployment sickness and maternity by 35%. Reimbursement (§ 74 a, paragraph 1) (5) and Section 74 f (2), 4)
This is where the costs of unemployment are recorded during sickness and maternity by 35%. Reimbursement, cf. Title 74 a (3) of the asset. (5) and Section 74 f (2), 4. This applies to both the cost of unemployment in sickness and maternity leave to persons during the period before the first flex job, to persons who have been employed in flex jobs and to persons who have been surpassed from management or flex jobs to unsupported benefits ; employment.
090 Revenue and special benefit paid by 65% shall be paid in respect of the repayment of unemployment. Reimbursement (§ 104, stk.1 and 2)
091 Income for the repayment of unemployment paid by 50%. Reimbursement (§ 104, stk.1)
092 Income for the repayment of unemployment paid by 35%. Reimbursement (§ 104, paragraph 1) 1 and 2)
093 Revenue from reimbursed wage subsidy to persons in flex jobs by 65% reimbursement (§ 111 in the Act of Active Employment Action)
This is where repayments are registered for reimbursements from the following groupings of function 5.57.81 : 013, 014, 015, 016 and 017.
094 Revenue from reimburseaside wage subsidy to persons in payroll positions in target group § 2, nr. 6, cf. law on active employment (previous sparing jobs) and people with disabilities, section 111, in the Act on active employment (employment)
This is where revenues are registered from repaid wage subsidy to persons in payroll grants in target group, section 2, nr. 6, cf. law on active employment (previous sparing jobs) and disabled persons. The revenue is for payments on a payroll subsidy from grouping 5.58.81 grouping 08.
095 Income from repaid wage subsidy for disabled persons in target group, section 2, nr. 8, cf. law on active employment action § 111, in the Act of active employment (active employment)
This is where revenues are registered from repaid wage subsidy to persons in payroll grants in target group, section 2, nr. 8, cf. the law on the active employment performance of disabled persons with 65%. Reimbursement. The revenue is for payments on a payroll subsidy from grouping 5.58.81 grouping 09.
096 Post-payment of expenses paid to disabled persons. the period before 1. July 2006 by 50%. reimbursement
The costs of pay grants to disabled persons relating to the performance period before 1 shall be registered. July 2006, and to which 50% is given. in a state refund
097 Revenue from repaid wage subsidy to people in flex jobs by 100%. Reimbursement jfr. Section 111 of the Act on active employment.
This is where revenues are registered from repaid wage subsidy to persons in flex jobs by 100%. Reimbursement jfr. Section 111 of the Act on active employment. These are refunds relating to the previous groupings 03-05 on function 5.41. (payroll supplements by 100%. Reimbursement). This is, for example, about repayment due to improper pay subsidies.
098 Revenue from repayment of operating costs to persons in unemployment, in flex jobs and persons in payroll positions in the target group § 2. 6, as well as disabled persons, cf. Section 111 of the Act on active employment.
That is back payments. group 03 Operating Expense for People at the unemployment benefit and 12 Operating Expenses to People in Merge Jobs and payroll positions in the target group § 2, nr. 6, as well as disabled persons. It is primarily a matter of unduly received operating costs which are being repaid into the municipality.
100 Revenue from repayment of wage subsidy by 100%. reimbursement which is not eligible for reimbursement ;
Revenue is recorded from the repayment of wage grants, which are not eligible for reimbursement. cf. § 121, paragraph 1. 4 in the Law on active employment due to a lack of the basis for the decision on flex-job, etc. This is about the return payments. grouping 002 Salary allowance for persons in flex-job and self-employed persons with limitations in the business capacity.
101 Paysupplements for cash benefits receivers with long-term lettiness after Article 67 d in the Act of an active employment service
The costs of pay grants to the special pay subsidy scheme for the long-term unemployed, in cash and in accordance with Article 67 (d), shall be entered in the law on active employment. The company can get paid subsidies for up to 12 months. The government is refunning 65%. of the municipality ' s expenditure on pay allowances.
102 Special pay compensation for persons over 55 years of age
Here the municipality ' s expenditure shall be registered to persons more than 55 years covered by Section 2 (2). 2-3 and have the right to conclude an agreement with a private employer and obtain an offer to hire wage subsidy after Article 67 a in the Act of Active Employment Action. The government is refunning 65%. the municipality ' s expenditure on the payroll.
103 Levation of persons in activation by 65%. reimbursement, cf. § 104, paragraph 1. 1, in the Act of Active Social Policy
This is where the costs of unemployment are recorded by 65%. reimbursement cf. Section 104 (1) of the Act on active employment policy. In quotes, in accordance with the provisions of Chapter 10 and 11 of the Act of Active Action for the Recipient of Vacation of Vacation, the State shall reimburse the state of 65%. of the municipality ' s expenditure on free-heathens,
104 Special benefit to persons in activation by 65%. reimbursement, cf. § 104, paragraph 1. 2, in the Act of Active Social Policy
Expenses for special benefit shall be recorded here by 65%. reimbursement cf. § 104, paragraph 1. 2 in the active employment policy law. In quotes, in accordance with Chapters 10 and 11, in the act of active employment for recipients of particular benefit, the State shall reimbursed the state of 65%. of the municipality ' s expenditure on particular benefits.
105 Revenue from the payback from unemployment benefit and especially benefit-see, not reimbursable. That is back payments. hhv. Grouping 005 and 007.
This is where revenues are registered from repayment and in particular benefit, not reimbursable to reimbursement. That is back payments. hhv. Grouping 005 and 007 (§ 100, paragraph 1, section 104, paragraph 1. 1-2 and section 104a of the active social policy (1) and Article 104a.
The following groupings have been authorized for under the last 2 authorized following :
003 Berightings
005 Reimbursement of operating costs by 50%. reimbursement in connection with active offer, unemployment benefit and wage subsidy by 50%. Reimbursement (grp. 003, 008, 010 and 012)
006 Reimbursement of expenses for unemployment benefits and in particular the service of 35%. Reimbursement (grp. 001, 011, 018, 019, and 020, minus grout. 092)
007 Reimbursement of payroll allowances for persons in flex jobs, disabled persons and grants for self-employed persons, unemployment costs and special benefit by 65%. reimbursement, cf. Section 75 of the Act of Active Action for Employment (Grap. 002, 009, 013-017, 103 and 104).
LABOR MARKET MEASURES (68)
5.68.91 Occupation of employment for insured unemployed
The function shall be registered revenue and expenditure on the employment performance of the job centres in respect of insured unemployed from 1. January, 2010.
Expenditure in connection with managing job centers, including administrative expenses for adminable employees, must be registered at 6.45.53 Administration for job centres.
On the operation, the following operations groups are authorized :
001 Instructions and Requalification (including in-view materials), assured unemployed, cf. Section 32 (1). 1 and section 76-77 of the Act of an active be-field effort
Here, the costs of the job centres are registered for guidance and training ;
of insured unemployed, cf. Section 32 (1). 1 in the Act of an active employment rate.
These include the purchase of tax-financed ordinary
training under other ministerial areas, whether in particular the proposed system ;
the training and guidance flows, etc. that may be used for a result-dependent payment on job-oriented guidance and clarifications.
If the Job Centre has a partnership agreement with a company, the municipality can hold the costs of the actual costs to the company's actual expenses for guidance and eligibility, cf. § 81a in the Act of an active be-scurrying effort
The municipality may hold expenses for training material for participation in guidance and training, enterprise-spraying, or hiring with wage subsidy, cf. section 76 and 77 of the Act of Active Action for Action (expenses for other auxiliary resources shall be taken into account on group-ring 006).
In the case of insured unemployed, tenders may be offered only for guidance and up-qualifying for up to a total of six weeks, cf. Section 34 of the above Law, in the period 1. This is August 2009 to 1. In August 2012, there is an attempt on the duration of the duration limit of 6 weeks for bids on guidance and up-qualification, for persons without skills instruction or with an obsolete training, cf. Section 4 of notice no. 728 of 3. In July 2009, on experimental arrangements, on the responsibility and management of the Act of Employment, the Act on the Active Employment Action and the Law on Medicare and Health.
002 Bonus payment to other actors in the assured vacant referred to the first-ter 1. January, 2010, cf. § § 26-32 of the Management Act
Cost of bonus payments for other operators in accordance with the payment of bonus payments to other operators. § § 26-32 of the Governance Act. The group deals with insured vacancies after 1. January, 2010.
In the case of insured, referred to before 1. In January 2010, reference is made to function 5.68.94 Job-centers active employment efforts for secure ledi-ge, grouping 003 Bonusbetaling to other operators for insured unemployed.
Bonus commitment (i.e. the expectation of bonuses for specific referenced per-soner) is recorded by debit
grouping 002 using type 0.6 and crediting grouping 002 Bonus. job centres during operation 8.72.90 Recommendation commitments of type 0.9.
On payment of bonus, grouping 002 with modpost on the liquid assets is charged. In order to reduce the attribution to the undertaking, group-ring 002 with type 0.8 and grouping 002 under function 8.72.90 under enslaved commitments shall be charged with type 0.9.
It is noted that administrative expenditure for other operators is registered on function 6.45.53 Management for job centres, grouping 002 Administrative costs to other actors in respect of. assured vacancies.
003 Operating grants to other actors in the assured unemployed, cf. § § 26-32 of the Management Act
The operating costs of the job-centers are registered for other public and private operators, cf. section 26-32 of the Governance Act. Other actors may be, for example, hi-companies, educational establishments, temporary agency agencies, consultancy firms, municipalities, unemployment rates, professional associations and associations, etc. Operating costs concern the purchase of the activation quotes, herunds-there when other operators are buying guidance and training for the referenced persons.
It is noted that administrative expenditure for other operators is registered on function 6.45.53 Management for job centres, grouping 002 Administrative costs to other actors in respect of. assured vacancies.
004 Move help, administrative charges for partnership agreements and training when employed insured will be found cf. ~ ~ 8, 81a and 99 of the Act on an active employment service and study-notice
Here the costs of the job centres must be registered for insured unemployed, which have shifted domicile in a region where there is a need for manpower, cf. 8 in the Act of Active Bability and Chapter 13 of the Active Employment Action Order.
If the Job Centre has a partnership agreement with a company, the municipality can hold the cost of the company's actual costs incurred in administration, cf. § 81a, paragraph 3, in the Act of Active Employment Eftion
It shall be registered here expenditure on the qualifying of persons without pay-to-pay, cf. § 99, in the Act of active employment, including the publisher, for the trial period 1. August 2009 to 31. In August 2012, where the emphasis on grants is simplified for skilled and unskilled and unemployed, with an outdated training, cf. § § 5-6 of Notice no. 728 of 3. In July 2009, on experimental arrangements, on the responsibility and management of active employment, the law on active employment and the law on sickness benefits.
005 Co-financing 50%. for the provision of a transport allowance for : insured after paragraph 82 of the Act of Active Action for Employment, cf. § 109, in the Act of Unemployment Insurance, etc.
This is where the municipality's co-financing of 50% is provided. of the State ' s expenditure on mileage allowance after Article 82 of the Law on active employment, cf. § 109, in the law of unemployment insurance. The A boxes shall pay for the provision of mileatirepayment to insured unemployed participating in the route-wire and training, six weeks of self-selected education, active litigation tactics, or which are employed with a wage subsidy in public employers.
006 Utias and other points concerning. assured the unemployed and employed by 50%. Reimbursement (excl. teaching materials, cf. section 76, 77 and 100 in the Act of Active Employment
Here, the costs of the job centres are to be used for working equipment and small-place employment information. assured unemployed, cf. section 76 and 77 of the Act on the Active Employment Action (expenses for teaching materials are consigned to grouping 001). The JobCenter may hold costs of assistance resources in connection with the participation of insured persons in qualicing and guidance, enterprise spraying or hiring with pay grants to support that people can have and participate in The offer.
In accordance with the provisions of the law, grants can be awarded to aids in the form of working and small workings in the form of work equipment in order to facilitate or maintain employment without a wage subsidy or a person being able to operate ; self-employed.
007 Personal assistance for disabled persons in the capacity of 50%. reimbursement, cf. section 4-5 in the law on compensation for disabled persons and so on
Here, the costs of personal assidulation of personal assimilation to the professional or mentally handicapped persons are registered, with the aim of giving them the same opportunities for occupational training, as persons without him-dicap, cf. section 4-5 in the law on compensation for disabled persons and so on
008 Personal assistance for disabled people during the after-and further training of 50%. reimbursement, cf. Section 14 of the right to compensation for disabled persons in trade and so on
The costs of physical or mental handicapped workers and self-employed persons who are involved in the normal working hours shall be registered for physical or mental handicapped employees and self-employed persons outside normal working hours, as well as for certain specific training in the profession concerned ; groups of free, cf. Section 14 of the right to compensation for disabled persons in trade and so on
009 Pay supplements for unsecured vacant with 75%. reimburse-governmental employers and self-weighting institutions, cf. § 51, paragraph. 1, in the field of active employment efforts,
The costs of the job-centers are registered here. wage subsidy for government-courting advisers and self-employed institutions in the context of the employment of insured unemployed, cf. § 51, paragraph. 1 Promise of active employment efforts.
The municipalities ' s payroll costs for insured unemployed who are employed in the Commission with wage supplements and the salary subsidy paid by the state to the commu shall continue to be recorded on grouping 001 respectively (drunkst 1) and 006 (dranst 2) on function 5.68.95 Payroll supplements ; insured job vacancies in municipalities.
010 Paysupplements for the assured vacant of 75%. reimbursement-private scar-owner, cf. § 51, paragraph. 1, in the field of active employment efforts,
Here, the costs of the job-centers are registered for pay grants to private working-workers, in the context of the employment of insured unemployed, cf. § 51, paragraph. 1 Promise of active employment efforts.
011 Salary supplements by 75%. reimbursement-assured unemployed more than 55 years in private companies, cf. § § 67a-67c in the law of active employment
Here, the costs of the job-centers are registered for pay grants to private working-sector workers, in the context of the employment of unemployed over 55 years, cf. § § 67 a-67 c of the law on active employment.
12-wage supplements by 75%. reimbursement-forsured persons with handi cap, cf. § 15 in the Act of Compensive compensation for the disabled in professions, etc. as well as § § 51 and 52 of the active employment service
The costs of the job-centers shall be registered here for the benefit of a new-educated wage subsidy subject to section 2, no. 8, due to a disability, which has difficulty in having ordinary employment, cf. § 15, in the case of compensation for trade in trade, etc., and cf. § § 51 and 52 of the Act of Active Action for Employment. In 2009, the group was called the IsbryderScheme system for newly-appointed disabled people.
3-13 Salary supplements for unemployed with 100% of the unemployed. refus-on, cf. § 68, paragraph. 2 in the active employment effort
Here, the costs of the job-centers are registered at the cost of training for insured and non-insured, cf. § 68, paragraph. 2 Law on an ak-tive employment service. Employers are entitled to grants if the adult apprentice is full 25 years and not already has a vocational training-this does not apply to persons who have an obsolete training, electricity-clay for persons who have been unemployed for at least 6/9 months ; corresponding to the right and obligation of the first tender to be applied. The training must qualify for employment in areas where there are good or really good job opportunities. Adult apprenticeships on this grouping concern only free persons.
Fourteen salary supplements in the employment contracts of 100%. reimbursement, cf. § 68, paragraph. 2 in the active employment effort
The costs of the job-centers are registered here in the field of vocational training-ler for employed persons, cf. § 68, paragraph. 2 in the Act on an activity-employment rate. Employers are entitled to subsidies if the adult apprentice is full 25 years and not already has a vocational training-this does not apply to people who have obsolete training. The training must be qualifying for employment in areas where there are good or really good job opportunities.
Adult apprenticeships on this grouping concern only concern-those individuals.
015 Six weeks of self-selected education to secure vacant with 100%. Reimbursement (excl. carriage), cf. Chapter 8a, in the law of an active prun-tition effort,
The costs of a six-week period of self-selected outlet are recorded-see to insured unemployed, cf. Chapter 8a of the law on active employment. This includes expenses for guidance and training, payment of fee, and room and board.
016 Job rotation by 100%. Reimbursement-simplified permanent arrangements, cf. Article 98a (2). 1-3, in the Act of Active Employment Action
The costs of job-centers for job-rotation in the case of employed persons participating in training shall be registered here in the case of the job-centers. Article 98a, in the promise of a tiak-to-job employment service.
017 Job rotation by 100%. reimbursement (grants for application)-to special groups of higher education, cf. Article 98a (2). 4, in the Act of an active employment service ;
If a job center has been granted a grant from the Health Service Agency, the costs of job-centers for job-rotation in the case of employed persons participating in training shall be taken into account in the case of a job centre. Article 98a (2). 4, in the promise of an active employment effort. We are talking here about a word-the focus on employment with a degree of education.
019 Expenses and subsidies for initiatives concerning. large company closures, cf. § 43 of the Management Act
Here the costs of the job centre are to be recorded for initiatives concerning. greater active closures, cf. Section 43 of the Governance Act. It relates to expenditure on the quality of the classification, cf. sections 102 and 103 in the Law on active employment, and job-building costs associated with increased activities, check-preview costs for preparing plans for those laid off, for non-mations and weather meetings, individual conversations, and the posting of personnel at the Office of the Office in question for which the State can grant subsidies. In case of study, no. 269 of 2. In April 2009, there has been a change in the requirements for when there are greater of the Cinderelers ; the study will run in the period 8.April 2009 to 31. December, 2009.
In addition, grants received concerning the above assets shall be registered.
020 Deposits for bottlenecks for insured unemployed, cf. § 42 in the sty-ring law
Here the account shall be recorded of the amounts of the job centres and the final contribution to the vacancy efforts relating to the unsecured vacancies, which may be granted from the special state bottlenecks appropriation for the employed in the employed in the employment of the employed persons in the case of the employed persons in employment. The Boost Act, section 42. It is a matter of up-qualification and guidance, the reimbursement of bottlenecks of other players, to be eligible for employment, and expenditure on auxiliary means and mentors.
021 Expenditure and subsidies for acute bottlenecks, cf. § 42 in the sty-ring law
Here, the expenditure and subsidies of the job centres must be registered to the acute bottlenecks of the unsecured vacancies which may be awarded from the regional employment resources pool for the solution of acute bottlenecks, cf. The Management Act, section 42.
In addition, grants received from the employment region are registered by-moving the above activities.
In addition, there is less than 2 authorized following grouping :
001 Reimbursement of the costs of pay subsidies in the education arrangements for ledi and employed, six weeks of self-selected education and job training with a 100% increase. Reimbursement (grp. 013, 014, 015, 016 and 017)
002 Reimbursement of the costs of pay subsidies by 75%. Reimbursement (grp. 009, 010, 011 and 012)
003 Berightings
004 Reimbursement of aid and personal assistance for disabled persons with 50%. Reimbursement (grp. 006, 007, and 008)
005 Reimbursement of operating costs when invoking insured unemployed, here-for guidance and training, other operators, air-tehelp, etc. (grunts. 001, 002, 003 and 004) by up to 50%. reimbursement within the amount of the amount of raw material, cf. § 117b in the Act of an active ijuicy effort
5.68.93 Job Centers
On function 5.68.93, operating costs and revenues are recorded for the initiation of initiatives in the context of major business closures, cf. Article 43 of the Act on the Management of the Active Employment Action (Governance Act).
The costs of all other management of the job centres, including administrative staff costs, shall be registered at 6.45.53 Management for job centres and pilot service centres.
On the operation, the following operations groups are authorized :
002 Initiatives in connection with major enterprise closures, cf. Section 43 of the Governance Act
On grouping 002, job-level operating costs are recorded in connection drawing up plans for dismissed, information and guidance meetings, individual conversations and posting of employees in the in-service office of the company concerned, which : The state can grant grants. The requirements for when major redundancies are available for a period of time from 8 April 2009 to 31. December 2009 changed, cf. § 3 i be-Compliment 728 of 3. July 2009 on experimental arrangements, in accordance with the law on the an answer for and managing the active employment effort, the law on active employment and the law on sickness benefits.
In addition, grants received from the employment region are to be provided for the purposes of the above activities.
5.68.94 Job-centers active employment efforts for secure vacancies
The utility shall record revenue and expenditure on the active performance of the job centres in respect of unsecured vacancies.
Expenditure in connection with managing job centers, including administrative expenses for adminable employees, must be registered at 6.45.53 Administration for job centres.
Revenue by the job centre in the event that a public employer fails to meet the quota for the payroll, and not in a timely manner, at its disposal, in order to be requested, in accordance with the request for a payment. Section 56 of the Management Act shall be registered on the relevant group-ring, where the cost of the alternative offer available to the available free on the premises is also to be preserved.
On the operation, the following operations groups are authorized :
002 Initiatives in connection with major enterprise closures, cf. Section 43 of the Governance Act
This is where expenditure is entered for training, cf. sections 102 and 103 in the Law on active employment, as well as job-related operational costs associated with increased activities, such as expenditure on the preparation of plans for the layoffs, information and guidance meetings, individual conversations and the posting of personnel at the Office of the Office in question for which the State can grant subsidies. The requirements of when major redundancies have been made in a trial period from 8 April 2009 to 31. December 2009 changed, cf. section 3 of the Order 728 of 3. In July 2009, on experimental arrangements, on the responsibility of and the strengthening of the active employment, the law on active employment and sickness benefits are allowed to be active.
In addition, grants received from the employment region are to be provided for the purposes of the above activities.
003 Bonus charges to other operators for insured unemployed, cf. ~ § 26-32 of the Governance Act
Cost of bonus payments for other operators in accordance with the payment of bonus payments to other operators. section 26-32 of the Governance Act.
Furthermore, the previous pilot centre municipalities can continue to commit a bonus (i.e. anticipation of bonuses for specifically referred to people) by debtors grouping 003 using type 0.6 and creditors group-ring 002 Bonus for. job centres during operation 8.72.90 Recommendation commitments of type 0.9.
When payment of bonus is charged, grouping 003 with modpost on the liquid assets. In order to write down the obligation to be credited, group-ring 003 with species 0.8 and grouping 002 under enslaved commitments shall be bitated with a type 0.9.
004 Instructions and unqualified vacancies for the insured, cf. 32, paragraph. 1 in the promise of an active employment effort.
Here, the costs of the job centres are registered for guidance and training of insured unemployed, cf. Section 32 (1). 1 in the Act of an active employment rate. It may include, inter alia, the purchase of tariff-funded ordinary-funded ordinary-forming formations, in particular designed to be specially designed for the use of a result-based approach on job-oriented road-related and other road-wire payments, etc. clarification process.
If the Job Centre has a partnership agreement with a company, the municipality can hold the costs of the actual costs to the company's actual expenses for guidance and eligibility, cf. § 81a in the Act of an active be-scurrying effort
In the case of insured unemployed, the first period of unemployment may be given only to bids for guidance and training for up to a total of six weeks, cf. Section 34 of the abomentioned law, in the period 1. This is August 2009 to 1. In August 2012, there is an attempt to limit the duration limit of six weeks for quotation and disqualification from persons without a skill-going-to-turn training or with an outdated education, cf. section 4 in order no. 728 of 3. In July 2009, on experimental arrangements, on the law of anvailant law and the management of active employment, the law on active employment and the law on sickness benefits.
005 Operating grants to other actors in the assured unemployed, cf. Section 26-32 of the Governance Act
The operating costs of the job-centers are registered for other public and private operators, cf. section 26-32 of the Governance Act. Other actors may, for example, be pri-enterprises, educational establishments, temporary agency agencies, consultancy firms, municipalities, unemployment rates, professional organizations and associations, etc. Operating expenses for the purchase of contact flows ; the acti-verging offer, including when other operators buy guidance and quality information for the referenced people. In addition, the account shall also be paid for the purchase of stand-alone activation offers, intensive contact flows or minimum contact flows of other actors.
006 Ahead for training agreements for employees, cf. § 68, paragraph. 2 in the promise of an active employment service
The operating costs of the job-centers for training for training shall be registered for employed persons, cf. § 68, paragraph. 2 in the Act on an activity-employment rate. Under certain conditions, grants may be granted to undertakings which conclude education agreements, respectively the student contract of tax-persons who are 25 years of age. Education agreements can be awarded (grown-up apprentices) in areas with good or really good employment opportunities. Adult apprenticeships in this grouping concern only employed persons.
007 Activity Pool, cf. § § 7, 81a and 99 in the Law of Active Employment Action
The costs of the job centres shall be registered for the eligibility of persons without pay benefits, cf. § 99, in the Act of active employment, including the cost of the experiment in the period 1. August 2009 to 31. August 2012, where the conditions for grants are simplified for skilled and unskilled and unemployed, with an outdated training, cf. § § 5-6 of Notice no. 728 of 3. In July 2009, on experimental arrangements, on the responsibility and management of active employment, the law on active employment and the law on sickness benefits.
If the Job Centre has a partnership agreement with a company, the municipality can hold the cost of the company's actual costs incurred in administration, cf. § 81a, paragraph 3, in the Act of Active Action for Employment.
Expenditures to language and deaf interpreters may be held at the rate of the job centres on the basis of the citizens, the performance of the enablement offers in connection with the activities of the contact flow and the contact of the facilitation of the person who is employed. Costs concerning. invitations to tender, e.g. advertisements and consultancy services are to be entered here. Finally, the costs of coordination and project management shall be registered here, in addition to the obligations of the job centre, to the evaluation of the active employment performance and the administration ' s contribution to occupational health and participation in the Community ; offers.
Move aid must be registered in grouping 015 Move Help.
008 Charges to ancillor vacancies, etc., for insured unemployed and employed persons, cf. section 76, 77 and 100 in the promise of an active employment effort
This is where the costs of the job centres are to be registered for aid and so on. front-page-nest, cf. Prominting an active employment action section 76 and 77.JobCentre may hold expenses for the participation of ancill-made facilitators in training and guidance, active hedgestock, or recruitment with wage subsidy for the purpose of : in support of people being able to receive and participate in the offering. In accordance with the provisions of the law, grants may be granted for aid in the form of work tools and small workplace information to ensure that persons obtain or maintain without a salary grant or that persons can operate ; self-employed. Finally, there may be a burden on the costs of materials in connection with the participation of the leaders in a course in which the materials are not included in the price.
009 Mentors are available. insured unemployed and employed, cf. § § 78-81 of the Act of Active Employment
Here the costs of the job-centers are registered for mentors. insured unemployed and employed, cf. Act on active employment action § § 78-81. The job center can, cf.. section 78-81, provide support to a mentoring with a view to promoting the ability to acquire or capture activities, offer power-ler ordinate hire. The mentoring on this grouping concerns only insured unemployed and employed.
010 Personal assistance for disabled persons in business, cf. section 4-5 in the law on compensation for disabled persons and so on
The costs of personal assidulation to persons with disabilities are registered here, with the aim of giving them the same mu for occupational starch, as persons without disability, cf. section 4-5 in the law on compensation for disabled persons and so on
011 Personal assistance for disabled persons during the after and further development, cf. Section 14 of the right to compensation for disabled persons in the field of duties and so on
The costs of personal assignees for persons with disabilities must be registered at the centre of the job centres and self-employed persons outside normal working hours to participate in the normal working hours of the business in question ; as well as for certain groups of
free, cf. Section 14 of the right to compensation for disabled persons in trade and so on
012 Isbryer scheme for newly-educated handicapped people, cf. § 15, in the Act of Compenal compensation for disabled persons, etc.
The costs of the job-centers are registered here. salary supplements for newly educated who are subject to section 2 (2), 8, due to a disability, which has difficulty in having ordinary employment, cf. § 15, in the case of compensation for him-dicapped in business, etc., as well as cf. § § 51 and 52 of the Act of an active trim-effort effort.
013 Flats for insured unemployed, cf. Section 42 of the Management Act
Here, the expenditure and supplements of the job centres are registered for the insuring-the free-held in the case of bottlenecks, cf. the Section 42 of the control-veal problem. The costs of the job centres for the bottlenecks of bottlenecks relate to the frontline openings, which may be eligible for subsidies from the special state fla-shrewd appropriation, which the employment regions will be spending. This is about expenditure on training and guidance, the reimbursement of bottlenecks of other actors, qualification in employment, and expenditure on auxiliary means and mentors.
Similarly, the account is recorded here as the acontoon which is paid to the job center for the bottlenecks of unsecured vacancies.
014 Acutte bottlenecks, cf. Section 42 of the Management Act
Here, the expenditure and subsidies of the job centres must be registered to the acute bottlenecks of the unsecured vacancies which may be awarded from the regional employment resources pool for the solution of acute bottlenecks, cf. The Management Act, section 42.
In addition, grants received from the employment region are to be provided for the purposes of the above activities.
015 Move aid in accordance with section 8 in the Act of Active Employment Action
Here the costs of the job centres must be registered for insured unemployed, which have shifted domicile in a region where there is a need for manpower, cf. Chapter 13 of Notation no. 743 of 3. July 2009 on active employment.
Expenditure is covered by the Activity Pool, cf. section 7, 81a and 99 in the Act of Active Employment Action, which are being taken together under grouping 007, but move help is required here.
016 Salary grants assured unemployed-state employers and the road-the institutions, cf. § 51, paragraph. 1 in the promise of an active employment effort
Here, the costs of the job-centers are registered for wage subsidies for state labour-and self-employed and self-employed institutions in the context of the employment of the frontlines-ready unemployed, cf. § 51, paragraph. 1, in the promise of an active employment effort.
The municipalities ' s payroll costs for insured unemployed who are employed in the Commission with wage supplements and the salary subsidy paid by the state to the commu shall be recorded on grouping 001, 002 (dranst 1) and 006 (dropst 2) on function 5.68.95 Payroll supplements ; insured job vacancies in municipalities.
017 Paysupplements insured unemployed-private employers, cf. § 51, paragraph. 1 in the promise of an active employment service
The costs of the job-centers are registered here. pay grants to private workers in relation to the recruitment of insured unemployed, cf. § 51, paragraph. 1, in the promise of an active employment effort.
018 Salary supplements for available training agreements for the free, cf. § 68, paragraph. 2 in the promise of an active employment service
The costs of the job-centers are registered here. wage supplements for insured and non-assured free of the availability of training agreements for the free, cf. § 68, paragraph. Two, in the promise of an active employment effort.
019 Early efforts-assured unemployed, cf. § 36, paragraph. 4 in the promise of an active employment service
In this respect, the records shall be recorded in 2009 for 2008 concerning the repayment of the accounts. long-term qualification and guidance for insured unemployed in 1. the duration of the term, cf. § 36, paragraph. 4 in the Act of active employment and the text of the text. 127 concerning. FL07. The system was in exile-2007 2008.
020 Personal assistance to persons with mental function-intentional invocation and in training, cf. sections 4-5 and Section 14 of the right to compensation for disabled persons in trade and so on.
Here the costs of the job centres are to be paid to personalized assizenation to persons with a mental function reduction in professions and under training, cf. § 4-5 and § 14i Promise of compensation for handicap-trapped in trade and so on
100 Early efforts-not insured unemployed, cf. § 36, paragraph. 4 in the promise of an active employment service
In this respect, the records shall be recorded in 2009 for 2008 concerning the repayment of the accounts. long-term qualification and guidance for not insured unemployed in 1. the duration of the term, cf. § 36, paragraph. 4 in the Act of active employment and the text of the text. 127 concerning. FL07. The scheme existed 2007-2008.
101 Job rotation (off-off of previous scheme), cf. § § 97 and 98 of the Act of Active Employment Action
Here the costs of the job centres are to be used for the off-off of the previous job-rota-tati-onsregime, cf. § § 97 and 98 of the Act of Active Employment Action
102 Job rotation (simplified, permanent arrangement), cf. Article 98a of the Act on an active employment service
Here, the costs of the job-centers for training and job-rotation in the case of employed persons participating in training, cf. Article 98a in the Act of Active Employment.
103 Job rotation-special groups with higher education, cf. Article 98a (2). 4, in the Act of an active employment service ;
If a job center has been granted a grant from the Work Marking Board, the job centre ' s expenditure on job-rotation costs in the case of employed persons participating in training shall be taken into account in the training referred to in the Committee. Article 98a (2). 4, in the promise of an active employment effort. We are talking here about a word-the focus on employment with a degree of education.
105 State aid grouping for the payment of grants to the job centres
On this grouping, the state grant is registered for : the assured vacant, cf. Section 22 (2). 8 in law no. 483 of 12. June 2009.
106 Paysupplements insured for vacant more than 55 years-private companies, cf. § § 67a-67c in the Act of an active employment service
Here, the costs of the job-centers are registered for non-insured unemployed more than 55 years in the payment of a payroll in private enterprise, cf. § § 67 a-67 c of the law on active employment.
107 Six weeks of self-selected training for insured unemployed, cf. Chapter 8a of the Act on an active employment service
Here, the costs of the job-centers for six weeks of self-selected training shall be entered into for insured unemployed, cf. Chapter 8a of the law on an active employment rate. This includes expenses for guidance and training, delta-numbing, room and board.
In addition, there is less than 2 authorized following grouping :
001 Reimbursement of the costs Pilot malls with 100%. Reimbursement (grp. 006, 010, 011, 012, 016-018, 020, 101, 102, 103, 106 and 107)
5.68.95 Payable supplements for insured job vacant staff
This function shall record expenditure and revenues relating to insured free of wage subsidy employed in municipalities (job training), cf. Act on active employment in Article 51. It is noted that wages for persons with pay allowances are recorded in the form of 1.
The following operations groupings are authorized for the operation, which are reviewed in the following :
001 Salary for secure unemployed with a payroll allowance (Law on active employment action § 51)
This is where payroll costs are kept for insured unemployed, employed in the Commission with wage subsidy, cf. Section 51, in the field of active employment.
002 Paysupplements for non-insured unemployed with a 75% wage subsidy. refus-on (Law on active job action § 51)
Here, the total gross levies for wage subsidy in connection with the wage grant of the low-wage income in the municipality shall be recorded in the municipality, cf. Section 51, in the field of active employment. The municipality can return 75% of the reimbursement of these gross costs. The reflection is recorded on the drop-down 2 of grouping 006 Reimbursement of wage subsidy to municipal employers.
003 Undershowing (Law on active employment § 51)
The costs of the training of unemployed staff in the municipality of payroll allowances, including costs for the purchase of exchange rates, are paid to training teachers, etc. In the employment of the unemployed with a salary grant, the government pays the State a pay shot, cf. Section 51 of the Act on active employment and the announcement of an active employment action, § 101. This revenue registers-res under drainage 2 grouping 06 pay subsidies to public employers.
Per 1. In January 2010, expenditure that hitherto has been registered for this grouping shall be recorded on function 5.68.91 grouping 001 Guidance and eligibility (incl. in-view materials), insured ledi, cf. Section 32 (1). 1. and section 76-77 of the Act of Active Employment. The grouping will therefore be from 1. January 2010 alone should be used for any post-2009 after-regulation.
020 Charges to the second tender by non-compliance with the quota for salary grant posts, the municipality as a responsible authority (§ 56, in the responsibility for and the management of the active employment rate and section 2 (2). 4 in Law No 176 of 27. February 2007)
The expenditure incurred by the municipality shall, in the event of the municipality not meet the quota for the payroll, and not to fix it, may provide a salary grant to an insured available after having been requested in accordance with the said Regulation. Section 56 of the responsibility for and the management of the active employment action and section 2 (2). 4 in Law No 176 of 27. Fairy-Briar 2007.
In addition, the operation is authorized to a number of reimbursements accounts that are reviewed in the following :
003 Corrigendum (Law on active employment, section 110, paragraph 1. 5 and § 111)
020 Ahead from the EU
006 Refusion of wage subsidy to municipal employers by 75%. refusion (grope. 002).
5.68.96 Service Job
This function regimen grants to people employed in the service job, cf. law on the lifting of the law on service jobs.
The function is registered grants to hire people in a service job, cf. law on the abolition of the service job. For the recruitment of people in a service job, the state pays out a grant, cf. law on the lifting of a service job. A grouping 004 is being used for the registration of the subsidy under the order of 2 authorized grouping.
In addition, there is more to the drop 2 of an approved grouping 003 Corrigendum (see, cf. Rule 110 (1) of an active employment policy. 5 and § 111).
5.68.97 Senior job for people over 55 years
This is where the municipality's payroll expenses and supplements are registered to senior jobs according to the bill for senior jobs. Senior jobs are jobs for older unemployed members of an unemployment fund that has a maximum of five years left before they reach the paycheck and who no longer have the daily allowance because they have spent their period with the right to benefits. The State shall grant a grant to the aid
The senior jobs of the monday at $11,000. in 2006 p/l. per Employee of the year. The municipality is also compensated for compensation for citizens who meet the conditions for employment in senior jobs but who have not been granted employment within the specified time limits. Dedication costs (work tools and workplace orientation) to people in senior job by section 100 in the function of active employment policy are conteed to function 5.58.80, grouping 003 Optional services during revalidation, etc.
The operation is authorized for the following operations groupings :
001 Salary to People in Senior Jobs
This is a payroll expense for people in senior job
002 Compensation for people entitled to Senior Jobs
Here the municipality ' s expenditure shall be registered to persons who have not received a senior job within the required time limits, cf. law of senior job, section 8
Under the last 2, the following groupings are authorized :
002 Offer to municipal senior job
This is where the received state grants to the municipality's seniorgigs are recorded.
003 Exerrations concerning. senior job
The correction of grants to see-nio jobs is in the rectification of the registing.
5.68.98 Occupation arrangements
This function shall include expenditure and income related to the local employment and training efforts. Including wage costs in municipal companies.
It is noted that expenses relating to available day-money recipients are registered at the funk-tion 5.68.93/5.68.94, and that expenditure on the participation of persons covered by the Act on active employment in the form of cash benefits, salary supplements, employment and employment allowance ; good-account for cash-aid receivers in the tender after chapter 10 to 12 shall be registered on function 5.57.75.
In addition, the function shall record expenditure and revenues relating to the payment of the legal activity of the oro to account receivers. Orlov service to non-insured wage riders and self-employed persons to whom 100% is paid. Reimbursement, re-gistrates at function 8.38.52
It should be noted that, in the case of recruitment of paid allowances in the local authority, there or reimbursement associated with the subject of exposed young people's business practices, re-alloping at species 5.2 shall be noted. Pay expenses for project managers and so on shall be recorded in species 1.
Orlov allowance for cash benefit receivers shall be recorded in the form of 5.2 ;
It is noted that with effect from the 2010 budget (entry into force 1) In January 2010, the costs of the mentoring of non-insured unemployed, insured unemployed, recipients of sickness benefits, recipients of unemployment benefit, as well as employed persons in grouping 012.
It is also noted that salary for employment consultants is registered on function 6.45.53 Administration for job centres. It is also noted that administrative expenditure for other operators is registered at the function of 6.45.53 Management for jobs ;
centers, grouping 001 Administrative expenses for other actors, unsecured vacancies.
Revenue by the job centre in the event that a public employer fails to meet the quota for the payroll, and not in a timely manner, at its disposal, in order to be requested, in accordance with the request for a payment. Section 56 of the Management Act shall be registered on the relevant group-ring, where the cost of the alternative offer available to the available free on the premises is also to be preserved.
The utility is authorized a number of operational groupings that are reviewed in the follow-up.
001 Orlov allowance for cash-aid recipients
This is where the costs of a legal service are registered to account receivers, cf. law on furlough.
002 Orlovaccation to recipients of unemployment benefit.
This is where the fees are registered for the recipients of unemployment benefit in accordance with the provisions of the applicable medical care. Section 35 of the notice no. 157 of 20. March 2002, on leave to child care.
003 Accepting particularly vulnerable young people under the age of 18 in company practice (Law on active employment action § 50 (a))
This is where the costs of the municipality's allowance are paid to particularly vulnerable young people under the age of 18, who are participating in company spray-duty under Clause 50 a in the active employment effort.
004 Specific planned projects under the aegis of the Community (Law on active employment action § 32 (4)). 1, no. 2)
Expenses and revenues shall be registered here in respect of specially designed projects and training courses, including practises, cf. Section 32 (1). 1 no. 2 and section 33 of the communal aegis, cf. law on active employment. The operating costs of the projects shall be refunded by the State by 50%. within the amount of the on-call amount, jfr. law on an active employment approach, section 118 (1). 1.
005 Specific planned projects under the aegis of the European Union (Law on an active prun-timed effort section § 32 (4). 1, no. 2)
Expenses and revenues shall be registered here in respect of specially designed projects and training courses, including interning in the private sector, cf. Section 32 (1). 1 no. 2 and section 33 of the active employment performance. Operating expenses-ne to the projects shall be refunded by the State by 50%. within the on-call amount, jfr. law on an active employment approach, section 118 (1). 1.
006 Employers ' labour market training (Law on an active employment-rate, section 32 (4). 1, no. 3)
This is where the part of the expenditure and revenues relating to the field of expenditure is recorded, in accordance with the law on active employment, which relates to AMU training, cf. law on active employment action, section 32 (4). 1 no. 3. The fees shall be reimbursed by the State by 50%. within the amount of the on-call amount, jfr. law on an active employment approach, section 118 (1). 1. In the context of the clearance of accounts, expenditure shall be made on occupational health services which may be attributed to persons who are not cash-selfters engaged in tender in accordance with Chapter 10 of the Act on active employment. These costs shall be recorded in the accounts of the unauthorised grup peringer of function, 5.68.98.
007 Other training courses and other short directions (Law on active employment action ~ 32)
This is where the part of the expenditure and the revenues relating to the 'Dannel'-look for active employment action, Section 32, which does not concern the training that is registered in grouping 006, 014, 016 and 018.
The costs shall be reimbursed by the State by 50%. within the amount of the on-call amount, jfr. law on an active employment approach, section 118 (1). 1.
In the context of the clearance of accounts, expenditure on other training courses which may be carried out to persons who are not in cash receivers activated in tender after capped 10 in the Act of an active be-field effort. These costs shall be recorded in the accounts of the unauthorized groupings of function 5.68.98.
008 Advance to job centers for unsecured vacancies from the state fla-sla-shrewl (Governance Act, section 42).
The allowance shall be awarded to the costs of the job centres for the bottlenecks and non-insured vacancies from the special state bottlenecks allocating the employment regions in accordance with the same amount of money. The Management Act, section 42. It is felt that expenditure on the bottlenecks of unsecured vacancies is to be given to the normal groupings of the active employment rate, including on the relevant groupings of function 5.68.98. It should also be noted that expenditure and subsidies from the aprons of the regions in the region to solve acute bottlenecks are to be taken to the groups at 019. In addition, the cost of the job-centers and grants to the unsecured vacancies in the case of bottlenecks shall be conteed to function 5.68.94, grr. 013.
009 Jobs with payroll subsidies to public undertakings, etc. (The promise of an active employment action § 55)
This is where payroll costs are recorded at job training in municipal businesses, etc., cf. The promise of an active employment action § 55. In addition, this group-ring revenue is also paid to municipal companies that are cost-driven in function 5.57.75 in grouping 011.
011 Utias for enabled console help recipients (Act on active employment action ~ § 76 and 77)
This is where expenditure is recorded for assistance (teaching materials, scars and work order (s) for cash-aid beneficiaries and initial aid recipients participating in quotes after Chapter 10-12, cf. law on an active employment action, section 76 and 77. The costs shall be reimbursed by the State by 50%. within the amount of the on-call amount, jfr. Act on active be-scurrying action, section 118, paragraph 1. 1.
012 Charges to mentor, cf. Act on active employment action, Section 78-81
This is where the support for the mentoring of insured unemployed, cash receivers and initial aid receivers, recipients of sickness benefits, recipients of unemployment benefit and employees who participate in tender for capital 10-12. Support for the mentoring can be provided to an employee in the company or in a training institution. In the training institution and in a small business, the mentorfuno-n is handled by an external consultant, cf. Section 78 (1). Two and three. Support for mentoring shall be given to the coverage of the free purchases of workers at work-giving or training institution, or as a fee of external consu-lent, cf. § 79. Additional assistance may also be granted for the purchase of training for employees, cf. $80. The costs shall be reimbursed by the State by 50%.
This grouping has effect for the 2010 Budget.
In the accounts of 2009, account shall be registered only in cash-aid receivers and initial aid receivers to date.
013 Move Help, Administrative Expenses on Partnership Agreements and Aqualifying for cash-Help Recipients (Act for an active employment action ~ § 8, 81a and 99).
This is where the job centres are registered for work-seeking unemployed, cash and startup recipients who have shifted domicile in a region where there is a need for manpower, cf. Section 8 of the Act on active employment and Chapter 13 of the Notice Nose. This is 743 on active employment.
In addition, where the job center has signed partner agreement with a company and where the municipality keeps the costs of the company's actual costs to manage and the target grup-pen is cash and start-aid recipients, cf. § 81 a, paragraph. 3 in the field of active employment.
In addition, the costs of training shall be registered here-in the case of road-wire receivers and start-aid receivers without a pay subsidy, cf. § 99, in the Act of Active Employment and Action, including the cost of tests in the period 1. 1 January 2010 to 31. August 2012, where the conditions for grants are simplified for skilled and unskilled and unemployed, with outdated training, cf. § § 5-6 in be-payment no. 728 of 3. In July 2009, on experimental arrangements, on the responsibility and management of active employment, the law on active employment and the law on sickness benefits.
The costs shall be reimbursed by the State by 50%. within the amount of the on-call amount, jfr. law on an active employment approach, section 118 (1). 1.
The costs of moving aid for cash and on-start aid receivers shall be first in this grouping from 1. January, 2010.
014 Ordinary training courses (§ 32 (4)) 1, no. 3 in the active-field-performance effort),
This is where expenditure and revenue are recorded in accordance with section 32 (2). 1, no. 3 for cash-beam receivers and initial aid recipients are enabled the ef-ter law on an active employment service chapter 10. Expenditure refun-their of the state by 50%. within the amount of the on-call amount, jfr. law on an ak-tive employment action, section 118 (1). 1.
016 Production schools (Law on active employment action § 32 (4)). 1)
Expenses and revenues relating to production schools are registered here, cf. the announcement of the law on the production schools of 15. July 2004 and the Act of Active Employment Action Section 32 (3). 1. The expenses shall be refunded by the State by 50%. within the amount of the on-call amount, jfr. Act on active be-scurrying action, section 118, paragraph 1. 1. However, local authority contributions shall be registered to the state for ordinary pupils in production schools in function 3.30.44 Other professional training, grouping 001.
In the context of the clearance of accounts, expenditure for the production of production schools, which can be applied to persons who are not cash-aid recipients, is enabled in accordance with the law on active employment. These costs shall be recorded in the accounts of unauthorised groupings at the funk-section 5.68.98.
018 Dates in Danish as a second language class for enabled account receivers to be used (Law on an active employment service p. 10-12)
This is where the costs of the Danish teaching training of activated cash-aid receivers shall be recorded in accordance with section 2. 2 and 3 participating in the act of a combination of tenders, in accordance with Chapter 10 to 12, in the active employment performance. The costs shall be reimbursed by the State by 50%. within the amount of the on-call amount, jfr. law on an active employment approach, section 118 (1). 1.
Expenses for Danish training, which relate to other courier groups, which do not participate in the teaching of chapter 10 to 12 in the active employment performance period, shall be recorded under 5.46.60 grouping 013.
019 Expenses and grants to job centres on municipal target grup-per held in connection with acute bottlenecks, cf. Governmental Act, section 42.
Here, job centres and grants to municipal target groups are registered with regard to acute congeted bottlenecks which may be paid to the regional employment resources pool for the solution of acute bottlenecks, cf. The Management Act, section 42 and section 5 of the notice. 467 of the 23rd. May 2006.
Deposits from the employment councils are recorded with a variety of 5.9 Other grants and transfers
020 Operating expenses for available self-supporting in accordance with section 75 a of the law on an ak-tive employment effort
The costs of tenders shall be recorded in accordance with Chapter 10 to 12 and additional services, Chapters 14 and 15 to available self-supporting in accordance with section 75 a in the employment law. The local authority at the job center can, after a practical assessment of-keep costs for offering and additional services to people covered by Section 2. 10 (i.e. persons who are not in employment and who are not in employment and who are not up to receive benefits under the law of unemployment insurance and so on, or cash benefits or, in accordance with the law on active social policy. The expenditure shall be refunded by 50%. by the State within the amount of the amount of the amount of the raw material. Law on active employment action, section 118, paragraph 1. 1.
Trees in power one. March 2007 (Finance Bill Account 17.46.9.10)
092 Revenue for work carried out in private homes and so on (Law on active employment, section 32 (2). 2)
The revenue to be paid for the payment of the payment of the cash benefits received by the private household shall be registered here, in accordance with the conditions laid down in the private household. law on active employment action, section 32, as well as other revenue, such as sales revenues for employment projects.
093 Revenue from repaid operating costs which have been paid out on an inaccurate basis.
On this grouping, revenue is recorded from repaid operating equipment-related to the activation of cash receivers on a jfr. grouping 11, 12 and 13, which have been granted on an unfounded basis. law on active employment action, section 111
A grouping 016 is under last 2-16 for the registration of grants to the products in the product-in-schools, cf. the announcement of the law on the production schools of 15. July 2004 and the Act of Active Employment Action Section 32. In the context of the clearance of accounts, grants relating to production schools, which may be attributed to persons who are not available on the active employment field, are subject to active employment performance. These egif fields are recorded under the last 2 of an authorized grouping 017 Schools in respect of production schools for others other than cash receivers, cf. the announcement of the law on the production schools of 15. July 2004 and the Act of Active Employment Action Section 32.
In addition, there is an unauthorized grouping 020 for the registration of a subsidy from the European Union. In the context of the clearance of accounts, grants from the European Union are awarded, which can be applied to persons who do not have cash-aid recipients in accordance with the Act on active employment. These grants shall be registered under the last 2 of an approved grouping 019 Offer from the European Union concerning others other than cash-based beneficiaries.
The following groupings have been authorized for under the last 2 authorized following :
003 Corrigendum (Law on the rule of law and administration in the so-ciale area, section 85 (3). 1)
Grouping 003 is for registering correction, cf. Law on retas-ness and administration in the social field, section 85 (3). 1 as well as section 69 of the notice of State reimbursement and subsidies, etc., bek. Number 119 of 24. fe-bruar 2005.
006 Reimbursement of the legal service to cash receivers and receive-re-re-ance of Lethal
Grouping 006 is authorized to reimburse the legal service for cash-help recipients and recipients of unemployment benefit.
007 Reimbursement of operating costs associated with activation offers, out-training activities, etc. by 50%. Reimbursement (§ 100, paragraph 2 and 3 of the Law on active social policy and the promise of an active employment-rate, section 118 (1). 1, and 119 (1). 1)
On grouping 007, a registration of the reimbursement that the state in-the amount of the amount of raw material (ceiling) is paid at 50%. In the case of the municipality ' s operating expenses, in the case of tenders in accordance with Chapter 10, additional services in the form of auxili-aid and mentoring provided for in Chapter 14, Move Help on Section 8, Administrative Expenses on Partnership Agreements after section 81a, allowances after section 83, training in relation to employment after paragraph 99 in the Act of Active Employment and Operating Expenses in connection with revalidation in accordance with Chapter 10 of the Act on active employment and in the context of training activities after ~ 12 in the Act on active social policy, cf. Section 118 (1). 1 and 9 (1) 19 (1). Paragraph 1 of the active employment effort and section 100 (1). Two in the field of active social policy.
The amount of the amount of the on-call amount is based on the number of the full-year expert-in the following groupings :
5.57.73 : Cash benefits, operational groupings 001, 002, 013, 016, 018-020 and 96
5.57.74 : Concepts to certain groups of refugees, operational grouping 004
5.57.75 : Enabled cash benefit recipients, operating groupings 004, 010, 011, 014 and 96.
5.58.80 : Revalidation, operating groupings 002, 008, 011 and 96
5.58.81 : Salary allowance, etc. to persons in flex jobs and persons in payroll jobs in target group, section 2, nr. 6, cf. law on an active employment rate (previously toasted jobs), operating groupings 101 and 102.
Health workers are being discharged as the number of contlation months divided by 12. The conversion months must be cleansed for double-counting the same CPR number within the individual month. This means that a person is only counted at once, although the person, for example, in one person, has been registered both during operation 5.01 and 5 05. The same applies if the person in the same month has received both cash and in particular support.
008 Refusion of periods of payment by 50% refund
On grouping 008, a registration of the reimbursement by the State shall be recorded in a 50% basis. of the municipality ' s expenditure to mentors in relation to tender under LAB 78 to 81 on the grr. 012.
Trees in power one. January 2010
016 Schools of production schools (Law of active employment-action-action ~ 32)
017 Schools of production schools for others other than cash receivers (Law on active employment action ~)
019 Offer from the EU concerning others other than cash receivers
020 Ahead from the EU
OTHER SOCIAL OBJECTIVES (72)
5.72.99 Volunteering social work and other social uses
This function shall record expenditure and revenue for other social purposes, domestic expenditure on the basis of section 80 of the Social Services Act, as well as support for voluntary social work.
It is noted that support for voluntary social work, cf. Section 18 of the social service law is being strated at 003.
The operation is authorized for the following operations grouping
001 Tinglysolution levy on loans for the payment of property taxes and similar.
This is where the cost of the registration tax is imposed on the municipality in a forfeit with loans to property taxes and housing loans, cf. law on the admiration of the law on taxation for the municipalities of Permanent Property, Law on Loans for RE Tax and Digit Tax Law.
002 Expenses for housecover (service door section 80)
This is where expenditure and income are registered for temporary shelter from the section 80 of the service.
003 Support for voluntary social work
On this grouping, the municipality shall be registered support for voluntary social organizations and associations and other voluntary social work, cf. Section 18 of the Social Services Act.
Main account 6 Joint Expenses and Management and so on
This main account shall include expenditure and revenue relating to the local authority ' s political activities (including commissions, council, name and choice), the central administration and planning business, various expenses and income, and payroll pools.
For the registration of administrative expenditure and revenues, the following key rules shall apply :
-WHAT? Expenditure and revenues relating to the central administration shall be registered on main account 6. This applies, regardless of whether the central administration is assemblies at the City Hall or whether it is divided into several geographical units. The main rule therefore includes area functions, etc. with cross-disciplinary tasks that can be equate with central administrative tasks.
-WHAT? Expenditure and revenues relating to the administration which is conducted and related to the individual institution shall be registered under the institution.
In certain situations, there may be a doubt about the registration of administrative expenditure and
revenue. This is particularly true in situations where the administration takes place in an institution, but concerns several institutions or activities. The starting point here is that the registration must take place on main account 6.
However, cases may also occur where the registration is performed on the operation of the activity in question. A full description of these cases may not be provided but shall be identified in the following conditions for which :
-WHAT? the purpose of the unit in question is to get more institutions or related activities to function in a close context. For example, in function 5.32.32, integrated care arrangements are mentioned.
-WHAT? that the unit in question is largely responsible for the tasks of professional / operational rather than administrative nature. By way of example, senior school inspectors and school consultants can be mentioned, who have their main employment in primary school.
In the accounting rules for the individual main accounts, principal functions and functions, there are
the actual position of the registration of the administrative expenditure and the revenues in :
the following cases :
-WHAT? Personnel (local authority's own and external consultants) in the environmental field, cf. the conversion rules for the main function of the main function of MILJØBESPROTECTION AND NATURAL PROTECTION OF THE CASE ONES AND THE NOTIFICATION FOR function 6.51.
-WHAT? Staff, (municipality's own and external consultants) in the employment field (5.68.93 and 5.68.94)
-WHAT? School management, school director, senior school principal and school boards, cf. the conversion rules for the main function FOLKESKOLEN at main account 3.
-WHAT? School consultants, cf. the conversion rules for function 3.10.01.
-WHAT? Secretarial assistance for the public information committee, including administration in connection with the remuneration of managers and teachers, cf. the conversion rules for the main function of FOLKEUPDSNING AND FRITIDSAKTIVITETER M.V. under main account 3.
-WHAT? General rules for the administration of social tasks and employment, cf. the conversion rules for main account 5.
-WHAT? The central administration of the home care measures in the home, cf. the conversion rules for function 5.32.32 Prena and care and so on of the elderly and the disabled and the beginning of the conversion rules for main account (6).
-WHAT? Consultant assistance in accordance with section 40 of the Social Services for Preventive Measures for Children and Youth, cf. the rules for the operation of 5.28.21 Preventive measures for children and adolescs.
-WHAT? Epidemics Commissions, cf. the conversion rules for operation 4.32.32.
-WHAT? Secretarial and administration, cf. the conversion rules for function 6.45.51.
Furthermore, it should be noted that expenditure and income related to employment consultants should be borne in mind.
will be registered on function 6.45.51.
POLITICAL ORGANIZATION (42)
6.42.40 Common aims
This function shall record expenditure and revenue which cannot be allocated to the functions of 6.42.41-6.42.43, such as party grants, receipt of delegations etc.
6.42.41 Municipal Board Members
This function shall register all expenses relating to the municipality councillor, including remuneration, compensation for lost working profits, allowances, allowances, travel expenses, training, meetings and representation, and pension and post-income payments ; for mayors and so on, the function shall include both expenditure on the participation of members
in the municipality ' s own company as membership of the council and board.
Charges etc., which are taxable income in the consignee, shall be recorded under the main form of 1, while other non-taxable reimbursements and similar nature are recorded under the nature of the type 4.0.
6.42.42 Commissions, council and fistcare
This function shall record expenditure and income on commissions, councils and fistterms, including the choice of these.
The expenses relating to the management of schools and institutions on which the local authority decision is taken, that is to say, charges relating to the choice, remuneration and meeting dites shall be recorded here, while the costs of the management of the board ' s work shall be recorded in the function of the institution concerned.
It is noted that the remuneration of the municipalities governing board members pursuant to the membership of the Commissions, Advice and Board members shall not be registered on this function, but on function 6.42.41. Remuneration to other members of commissions, councils and fiden-nourishing members shall be registered on function 6.42.42.
6.42.43 Options and so on.
This function shall record expenditure and revenue for elections to Parliament, the European Parliament and the municipalities, together with referendums, etc.
Diaries for election managers, management board members and the orthunderers shall be registered under the main species 1 if they are employed in the municipality, and under 4.0 if they are not employed by the municipality.
The following operations groupings are as follows :
001 Shared Purpose
This is where expenditure and revenue are not allocated to the subsequent groups, including, for example, the purchase of ballot boxes and voting boxes.
002 Popular Choice
Expenses and revenues for elections to Parliament, the European Parliament and the referenda and so on are registered here.
003 Municipality Selection
This is where the records and receipts for elections to municipal directors are registered.
and local votes.
ADMINISTRATIVE ORGANIZATION (45)
6.45.50 Management Buildings
This function shall record the expenditure and revenue of the administration buildings in other words : facilities, maintenance and cleaning, bodyguards, rent, electricity, water, heat, insurance, property taxes, etc.
6.45.51 Secretariat and administrations
This function shall record expenditure and revenue relating to the secretariat of the municipal board, the mayor's office, the office of the municipal manager, various staff functions as well as expenditure and income related to the central administration of the municipality, cf. The remarks in the introduction to the main account. In addition, municipal expenditure is recorded in connection with the establishment and operation of the citizens ' service centres, cf. law on municipal citizens ' service centres.
The utility also regies community costs for the administration-such as auditing, canteen operation, printing and copying, telephone, and porto.
Municipal joint costs of IT. IT strategy and planning, IT acquisition and deployment, and IT operations and support must also be registered on the operation.
The function also regives consultancy, organizational analytics, etc., which resolves or complements the performance of the above tasks.
The function shall also register :
-WHAT? The costs of medical statements relating to pensions and unemployment, supervisors and administrative remuneration for care associations.
-WHAT? Fees, including rye fees.
-WHAT? Payment for certificates and so on is registered on the function.
-WHAT? Deposits from the pool to local employment councils for preventive labour for the promotion of special company-oriented local revalidation initiatives, etc.
-WHAT? Contingents. Sample related to Municipalities of the Municipal Council, Municipality Associations, Danish City Plans and international associations or associations
In cases where the municipality makes large total supplies of materials, fixtures and so on and not immediately registering such goods purchases and acquisitions of a particular
master account, the registration may take place on function 6.45.51. When the use or part thereof is applied to a particular function, the transfer may be made by the memory of the debit debit under function 6.45.51, where the purchase of the debit was debited, and also debit the same species to the receiving institution.
On function 6.45.51, the following operations groupings are as follows :
090 Administrative expenditure transferred to utilities
It shall be credited to the proportion of the costs relating to the centralised management of the supply business units which, in the context of the clearance of accounts, are transferred to the utilities on the supply undertakings ;
Main account 0 or 1. The transfer shall be recorded in the form of 7.9.
095 Administrative expenditure transferred to operational and construction works on motorways, highways and municipal roads
This is where the part of the operating and installation costs of motorways and main highways and, where appropriate, the part of the installation costs relating to municipal roads, which are carried out by technician pay etc., and transferred to the relevant groupings ; the site accounts of the main account (2).
097 Construction of the building case processing
This is where charges for the construction and review procedures shall be registered in accordance with the building code. The fees shall be recorded in the form of 7.9.
098 Administrative remuneration for ports
This is the subject of remuneration from the State for the administration of ports. The contractions are recorded in the form of 7.6.
6.45.53 Management for Job Centers
This is where expenditure and revenue are recorded. management of job centres. This applies, for example, to administrative staff costs.
Unauthorized operational groupings are available for operation :
001 Administrative expenses for other actors relating to unsecured vacant
This is where the administrative costs are registered, cf. § 117 (1) ONE, ONE. Act. in the promise of active employment, to other players in relation to employment in cash and initial aid receivers, revalidation, etc. It is noted that the administrative costs of other operators are subject to the rules of 50%. State reimbursement within the amount of raw material, cf. § 117 a, 1. pkt., and § § 117 a (2) (a) TWO, ONE. Act. and 118 (1). 1. The state reimbursement is recorded on function 5.68.98, dranst 2, grouping 007 Reimbursement of operating costs associated with activation quotices, training activities, etc. by 50%. Reimbursement.
002 Administrative expenditure on other players in the insured unemployed
This is where the administrative costs are registered, cf. § 117 (1) ONE, ONE. Act. in the promise of active employment, to other players in the employment service to secure vacancies. It is noted that the administrative costs of other operators are covered by the rules of 50%. State reimbursement within the amount of raw material, cf. § 117 a, 1. pkt., and § § 117 a (2) (a) TWO, ONE. Act. and 117 (b) (b). 1. The state reimbursement is recorded on function 5.68.99, dranst 2, grouping 005 Reimbursement of expenses for guidance and training, other actors, move help, etc.
Other revenue and expenditure on job centers are logged to the relevant functions of the main function, 5.68.
6.45.54 Protection of the Protection of Nature
This is where expenditure and revenue are recorded. management of nature conservation tasks. This applies, for example, to administrative staff costs.
Other revenue and expenditure on the protection of nature shall be recorded at 0.38.50-0.38.54.
6.45.55 Administration for environmental protection
This is where expenditure and revenue are recorded. management of environmental protection tasks. This applies, for example, to administrative staff costs.
Other revenue and expenditure in the area of environmental protection shall be registered on function 0.52.80-0.52.89
VOCATIONAL DEVELOPMENT, TOURISM AND RURAL AREAS (48)
6.48.60 Miscellaneous revenue and expenditure from different laws
This function shall be registered revenues from a different charge to the nutritional life, such as restoleration tolls, kiotlevies, levies, levies, levies, tolls for hire-car credits. This also records revenue from the system export.
6.48.61 Growth forums
In the operation, expenses are recorded during meetings, conferences, etc. for growth forums.
The function is reserved for Bornholm Municipality.
6.48.62 Tourism
This function shall record expenditure and revenue on the promotion of tourism ;
activities :
-WHAT? Advance to tourist development companies
-WHAT? Deposits for the establishment and development of the exhibition and conference facilities aimed at vocational tourism and tourism-marketing
Furthermore, EU subsidies for similar activities and payments are registered in relation to the tourism area.
Administrative employees who are fully engaged in tourism (for example in local tourism agencies) are being recorded on the function.
The municipality's other administrative costs associated with tourism are registered in function 6.45.51.
Deposits from the municipality shall be recorded with a variety of 5.9 Other grants and transfers of less these are taxable.
6.48.63 Development of human resources
In the function, expenditure and revenues relating to the development of human resources shall be registered with a view to promoting vocational training, for example, co-financing of social fund projects (e.g. skills development activities other than those which are in place) ; general offer, cf. Act on business promotion section 9.
6.48.66 Innovation and Application of New Technology
This function shall record expenditure and revenues relating to the promotion of innovation and the use of new technology.
-WHAT? Offer to Development Kicker
-WHAT? Deposits to promote cooperation between undertakings and knowledge institutions
-WHAT? Deposits for the promotion of cultural interaction and analysis carried out in this context.
In addition, revenues are registered in the form of EU subsidies for similar activities and related costs.
The local authority's administrative costs associated with innovation and the use of new technologies are registered in function 6.45.51.
Deposits from the municipality shall be recorded with a variety of 5.9 Other grants and transfers
6.48.67 Enterprise Service and Entrepreneurship
This function registering expenditure and revenue for business and entrepreneurship.
-WHAT? Advice to Business Councils
-WHAT? Advance to investment projemeters
-WHAT? Entrepreneurship Advance
Furthermore, EU subsidies for similar activities and payments shall be registered in the same way.
The administrative costs of the municipality relating to the business and entrepreneurship shall be registered in function 6.45.51.
Deposits from the municipality shall be recorded with a variety of 5.9 Other grants and transfers
6.48.68 Development in extreregions and rural development
This function shall record expenditure and revenues relating to projects which are designed to strengthen the development of the peripheral regions (weak areas), and rural development.
-WHAT? Expenditure relating to projects under EU rural development programmes
-WHAT? Expenditure for the establishment and operation of IT houses in outer areas.
Moreover, the EU grants to trade programmes and the payments associated with it shall be registered.
The administrative costs of the municipality relating to development in peripheral areas and rural development shall be registered in function 6.45.51.
Deposits from the municipality shall be recorded with a variety of 5.9 Other grants and transfers
-Oh, my. (52)
6.52.70 Salary and Maternity Pools
This function shall be used for the budgeting of expenditure relating to specific non-contractual coals, which cannot be distributed at the time of adoption of the budget, for example, local and executive pay pools, and maternity deputising pooling. The costs will be transferred to the respective functions when the pool is distributed. It is noted that other expenditure on wages, including, for example, costs of temporary workers, more or more work, etc. shall be recorded on the functions to which the costs are incurred.
6.52.72 Services pensions
The charge for the payment of official pensions in the municipality shall be charged to the payment of the official in the municipality by using type 5.1. Payments shall be recorded in such a central area and shall not be subject to the recruitment area. This applies to the payment of all official pensions in the municipality.
Payments to the State for the payment of official pensions shall be entered into by the use of Species 4.6.
It is noted that in the cost accounts, pension expenditure does not involve a cost to the municipality, but merely that the pension obligation is reduced, as this has already been put into account. This means that the payments are neutralized by crediting the operation using type 0.3 and debit function 8.72.90, Commitated Obligations, using type 0.9.
A payment from a pension insurance undertaking to a total or partial cover of pension payments shall be credited with the use of type 5.1. In the cost accounting, this means that the function shall be credited with the net payment (pension payment to officials minus the repayment of insurance) and debtors 8.72.90 Hencelised commitments of type 0.9.
Any net cost of pension insurance premiums (incl. bonus) is also recorded on the function, but with the use of type 1. Similarly, the function of pension transfers by the official of the official shall be registered (paying municipality : credit, receiving municipality : debit). Both types of expenditure reduce the commitment obligations of 8.72.90 Charges to be debited by type 0.9.
The following groupings are authorized on the operation :
001 The payment of official pensions, municipal supply undertakings
On the grouping, the payment of official pensions in the municipal utilities shall be registered, by which, as a result of the separation of the user financed and the tax-financed area, it must be possible separately ;
to dissolve the venom.
In addition, in particular concerning the supply undertakings subject to the so-called rest-in-itself principle, it shall also apply that a further clarification is to be made in the case of the payment of an official for the payment of the official ' s rest ; the intermediation between the tax-financed and the user-financed area. Payment of the relevant function shall be charged at the main function of 9.35, supply and supply undertakings, with counterbalance in the balance account, function 9.75.99.
002 The payment of official pensions, former municipal utilities
On the grouping, the payment of official pensions may be paid to utilities which are no longer part of the municipal administration, but where the municipality continues to have the pension obligation.
Moreover, in the internal financial system of the municipality, it must be ensured that each payment may be attributfully to the main functions of the account plan. The purpose of this is to ensure that pension payments can be identified in main areas, including with a view to proper tariff-fixing, where these are cost-based.
Financial accounts : Main account 7, 8 and 9
The top-of-the-line account is 0-6, comprises the local authority's actual operating and civil engineering activities. Contrary to this, the main accounts concern 7, 8 and 9 the financial area.
Main account 7 is used for the registration of interest, subsidies, compensatory and taxes, etc., including financial revenues.
Main account 8 shall be used to record the annual offset of the municipality ' s financial status.
Main account 9 displays the inventory of the municipality's financial status. The assets appear in the functions 9.22.01-9.42.44 and 9.58.80-9.68.87. The duties shall be shown in the functions of 9.45.45-9.55.79 and 9.72.90. The difference between assets and liabilities is apparent from the main function ' equity capital ' (the functions 9.75.91-9.75.99).
In the context of the clearance of accounts, some up and depreciation of the status items shall be carried out in the main account 9 with counterbalance in balance sheet account. By way of example, the regulation of debt securities can be referred to as a price per head. 31. December.
In the main account, 7, 8 and 9 is used as far as possible a parallel main function and operation structure.
Functions :
7.22.05 Deposits in financial institutions, etc.
8.22.05 Deposits in financial institutions, etc.
9.22.05 Deposits in financial institutions, etc.
shall be used for the registration of :
-WHAT? Interrots of deposits in financial institutions, etc. (7.22.05)
-WHAT? Deposits in deposits in financial institutions and so on. (8.10.05)
-WHAT? Deposits of deposits in financial institutions, etc. (9.10.05)
Main account 7 Rents, subsidies, compensatory and tax, etc.
It is noted that, as a derogation from the main rule for the Specifications of the budget-for main account 7, the minimum requirement for the specification degree is set at the main function level.
In main account 7, the main character (6) and 8 shall be used so that the principal (6) is used in the interest rate and rate of income and the principal 8 of the interest rate revenues and the rate gains.
RENTS AND OTHERS OF LIQUID ASSETS (22)
7.22.05 Deposits in financial institutions, etc.
This function shall be recorded interest-income from deposits in financial institutions, etc.
Furthermore, the fees shall be registered here charges relating to deposits in financial institutions.
The registration shall be made at the time of the interest rate of interest. Interesters to be entered at the latest by 31. December, this is an old financial year.
7.22.07 Investments and LocationAssociations
This function registers profits from shares in investment and location associations.
7.22.08 Realcredits Realcreditions
7.22.09 Local Authorities ' Editions
7.22.10 Statsobonds and so on.
7.22.11 Foreign bonds
These functions shall be recorded interest income from the relevant transferable securities.
The registration shall be made by the payment. In the case of purchase or other acquisition of bonds between two terminals, any paid interest shall be recorded as a negative income interest in the acquisition.
Utility 7.10.10 includes state bonds, as well as state debt, state loans, with variable interest rates and treasury certificates.
Function 7.22.11 provides for the interest rate of debt securities traded on a regulated market, cf. Section 6 (2). 1, in the notice of the placing on the board of funds and the management of the funds. Interest from foreign debt alone must be registered on the function.
RENTS OF SHORT-TERM ACCOUNTS RECEIVES (28)
7.28.14 Accounts receivable in payment checks
7,28.15 Other accounts receicable to main account 0-8
7.28.18 Funding assets related to the institutions with a collective agreement
7.28.19 Account receivable in other municipalities and regions
The interest receipts shall be registered at the service of the debit. In the function of 7.28.15, inter alia, interest-rate and income tax shall be registered, with respect to the income tax and the tax rate applicable, as a result of changes in the tax cuts, appropriation and other tax changes.
The registration shall be made by the billing or payment, depending on the circumstances of the various interest-bearing claims-for operation 7.28.18, however, at the latest in the registration of the accounts of the self-governing institution.
The distribution of supply undertakings shall not be registered at 7.28.15 function, but on features 7.35.30-7.35.35.
INTERESTERS OF LONG-TERM DEBACHATERS (32)
7.32.20 Panteletters
7.32.21 Stock and other shares etc.
7.32.22 Amounts due to grunts
7.32.23 Residents to Rehabitable Residents
7.32.25 Other long-term lending and receig;
7.32.26 Non-liquid bonds
7.32.27 Escrow amount for loans and so on
These functions shall be registered with the local authority ' s interest income of the long-term receipts concerned, including stock dividend and so on.
Registration shall be carried out at the terminus date, whether payment shall be made in cash, or the interest shall be attributed to the main chair (the balance of residues).
On feature 7.32.23, the municipality's share of index adjustment of residential records is recorded. The state's share is registered at 8.51.52. It is noted that interest-rate financial institutions for non-complished loans for housing deposits, for which the municipality had to be delivered guarantee the function of 8.32.23.
Rents that are attributed to property tax and other property taxes, etc., will be returned to function 7.32.25 on the write-down and offset on function 8.32.25. In operation 7.32.25, interest revenues are also taken to account for the execution of the tax exemption fees and the bonuses of insurance undertakings.
Interest of mortgage payments for loans and so on may, in order to avoid arbitrary distribution of distributions, on the respective functions, instead of function 7.32.27.
If the municipality grants grants to the institution, and so on to the payment of interest by one of the municipalities granted, this is to regard exemption from remission. This means that there will be no registration of subsidies and interest income.
INTERMEDIATES OF SUPPLY UNDERTAKINGS (35)
7.35.30 Wasting of the Waitying Staff Regulations
7.35.31 Gas supply
7.35.32 Power supply
7.35.33 Heating supply
7.35.34 Water supply
7.35.35 Other utilities
These functions shall be registered with the local authority ' s interest income and expenditure on the supply of utilities.
The registration is at the latest at the end of the accounts and the counter-posting takes place on main account 1.
In operation 7.35.35, inter alia, interest income and expenditure shall be recorded in respect of waste disposal and joint antenna installations. There are certified groupings 001-006 for the registration of interest revenues and expenditure on the renovation areas, where the municipal management board has decided to carry out fee financing after the rest-in-principle.
INTERROTORS OF SHORT-TERM DEBT TO FINANCIAL INSTITUTIONS (50)
7.50.50 CasseCredits and buildings loans
Recording of interest payments and commissions shall be made by the interest rate in the monetary institution. Interesters to be entered at the latest by 31. December, this is an old financial year. The utility records the interest (classes) of the certificates and the REPO business.
RENTS OF SHORT-TERM DEBT TO THE STATE (51)
7.51.52 Other Liability
Registration of interest rates shall be incurred in payment.
RENTS OF SHORT-TERM DEBT (52)
7.52.54 Other municipalities and Regions
7.52.56 Other short-term indebted debts with a national payment recipient
7.52.57 Other short-term indebted debts with foreign payment
7.52.59 Intermediate account
7.52.61 Selling institutions with an agreement
These functions shall be subject to the cost of interest relating to the relevant debt items.
The function of 7.52.56 is registered, inter alia, interest on cash deposits and by intermediaries with grants, etc.
Registration shall be made at due date or upon payment, depending on the circumstances of individual commitments ; for function 7.52.61, however, at the latest in the registration of the accounts for the self-governing institution.
RENTS OF LONG-TERM DEBT (55)
7.55.63 Selling institutions with an agreement
7.55.64 Stat and pitutebank
7.55.65 Other municipalities and regions
7.55.67 Other Insurance Companies
7.55.68 Realcredits
7.55.70 Municipalities
7.55.71 Pengeinstitutes
7.55.74 Public emitted bonds in landland
7.55.75 Other long-term debt with domestic creditor
7.55.76 Other long-term debt with foreign creditor
These functions shall be registered with the municipality ' s interest rate expenditure on long-term debt, including administrative contributions and the share of reserve funds.
The registration shall be made on the terminus date, whether or not the interest is charged to a charge of a rebar account. The purchase of debt securities issued by the municipality itself before the due date for amortisation is recorded, and the interest rate shall be recorded at the time of the sale. Interest of interest on borrowtaking between two interest rates shall be deemed to have been negative interest rates. On feature 7.55.68-7.55.76, the authorized groupings 001 Elder Houses and 002 ferry investments are authorized.
COURIER AND COURIERS (58)
In this main function, the exchange rate and the exchange rate shall be recorded.
A possible difference between the number of the accepted and the nominal loan amount for index loans shall not be recorded as cumulative / exchange regains in the operations of 7.58.77 and 7.58.78, as the total amount of the loan amount is recorded on the appropriate function ; on main account 8.
7.58.77 Loss Intake Connection Couriciation
Function 7.58.77 is only applied to the accounts, as expected loan receipts in the budget and the budget estimates are shown to be currily.
As a courier, the difference between nominal size and the return on income from expenses, including reserve fund deposits, commissions, courier, lawyer and banking fees, commissions, exchange rates and translation costs shall be deemed to be considered.
The registration of the Kurds shall be made on the day of acceptance of the loan, whether in cash or in debt securities.
The registration shall be carried out in the order of the following exhaustive, authorized groupings :
001 Municipalities Pension Insurance
002 Other insurance undertakings
003 RealCredit
005 Municipality of Municipalities
006 Public emitted bonds in indland
007 Publicly emitted bonds in outland
008 Other long-term debt with domestic creditor
009 Other long-term debt with foreign creditor
010 Selating institutions
By the way, 7.58.78 Courier and Courier Swinnings
The registration occurs as a starting point at the time of the Disposal and is calculated as the difference between the accounting value and the cost of the transfer after deduction of commercial costs, that is to say. course, fees, etc.
The registration shall be carried out in the order of the following exhaustive, authorized groupings :
001 Realcreditobonds
002 Municipalities of Municipal Credit Options
003 Statsobonds and so on.
004 Foreign bonds
005 Investments and locations
006 PantepLetters
007 Stock and Cooperatis
008 Other bonds and securities, including options, swaps, o.lign.
010 Repaid reserve fund units
After the establishment of the Securities Centre, the courtship value of the individual extracted bonds cannot be found. This means that a municipality cannot distinguish between whether an extract or dispose of the bond has been acquired before 1. January or during the current financial year.
Courier gain by extracting or dispositing of bonds within a series where the municipality per 31. In December, a stock market, and subsequently acquired additional debt securities, must therefore be calculated in relation to a weighted average of the value per year. 31. in December and the value of later bonds acquired within the said area ;
series.
It is noted that municipalities wishing to register the exchange rate / loss against the original buying course has been obtained from the rate of exchange rate per year. 31. In December, it is possible to use the following procedure :
In the case of a Disposal or Extract of bonds, the difference between purchase value (purchase price) and sales value / extraction value is recorded as exchange rate or exchange rate in function 7.58.78 and, at the same time, the difference between purchase course and price value is returned to the exchange rate. previous year 31. Depreciation of the status of main account 9 with counterbalance on balance account 9.75.99.
See, in section 7.0, the continuity principle referred to in section 7.0 which, for the assessment of the local accounts, should not be carried out frequently in the registration process, it would be appropriate for the municipality to decide to lay down on one of the following : the registration methods described.
DEPOSITS AND COMPENSATORY (62)
This main function includes the general and specific subsidies, as well as the general and sectoral compensatory arrangements.
Supplementation to each of the compensatory schemes shall be recorded using the main form 6, while subsidies are recorded using the main type 8. Registration shall be carried out in the order of the 7.
7.62.80 Exsitation and general subsidies
This function is partly attributable to the grants and contributions relating to local countenment, and the general state subsidy and the subsidy to disadvantaged municipalities.
The registration shall be performed on the following exhaustive, authorized groupings :
001 Municipality Baldcing
002 State grants to municipalities
007 Autumn Adjustments
010 Corporate Tax Equation
In grouping 001, the municipality ' s contribution or contribution shall be registered by the municipality's contribution or contribution to the municipality The subsidy to less-favoured municipalities should also be registered here.
On grouping 002, the general state aid granted to municipalities pursuant to section 14 is recorded in section 14 of the State countervailing and general subsidy.
On grouping, 007, costs and revenues for both the mid-term and final adjustments shall be recorded.
7.62.81 Exsitation and subsidies on foreigners
This function shall record contributions and subsidies in the case of the subsidy and compensatory arrangements concerning foreigners. The registration shall be carried out on a number of authorized groupings, reviewed below :
001 Foreign Foreigners
This is where contributions and subsidies are registered to the local authorities ' added tax need for migrants and refugees, and concerning social costs for refugees, cf. Section 22 of the municipality of countervailing and general grants to municipalities.
005 Autumn Adjustments
7.62.82 Municipal contributions to the regions
This function shall record the contribution of the municipalities to the regions. See? § 2 in the promise of the regions ' financing, the contribution of the municipalities is partly a basic contribution to the financing of health care and on the part of a development contribution concerning. the regional development tasks. The registration is carried out in the following authorized groupings.
001 Local Municipality Grounding Contribution the healthcare system
002 Municipal Development Contribution
7.62.86 Special grants
This function shall be registered in the case of contributions and subsidies concerning the special subsidy and compensation schemes.
The following groupings have been authorized.
001 Offer to a particularly difficult area for municipalities
This is where grants for particularly sensitive municipalities have been granted in accordance with section 16 of the State Compensation and General Supplements to Communer.
002 Contributions and grants relating to municipalities in the main area of special economic difficulties
The contributions and subsidies relating to the compensation scheme for the municipalities in the main area of the area of the principal area of special economic difficulties, cf. Section 19 of the State Compensation and General Supplements of Communes.
004 Addits to "island municipalities"
The grants are awarded to municipalities on islands consisting of one municipality, cf. Section 21 of the State Compensation for Compensation and general grants to municipalities. Moreover, grants to municipalities with smaller islands are registered, cf. Section 20 of the State Ballet of Compensation and general grants to municipalities.
005 Additions to the Bornholm Municipality of development tasks
This is where the part of the state grants to the Region Capital of the State, which is paid to the Bornholm Municipality to finance the development tasks devoted to the municipality of the Bornholm Municipality, cf. Section 7 of the regional funding of the regions.
006 Finishing loss charges
This is where subsidies and contributions are made in relation to the transitional arrangements relating to the compensatory reform, cf. Section 38 of the State Ballet of Compensation and general grants to municipalities.
007 Deposits from the Quality Fund
This is a subsidy to be awarded with a view to raising the physical framework for children and young people at day-to-day, elementary school, and the elderly and sporting facilities for state co-financing of municipal investments in the period 2009-2018.
008 Employment stilts
This is where the state employment grants are registered to the municipalities, cf. section 23 a and b in the state of the communal countervailing and general grants to municipalities
009 Advance to lunch arrangements in daily institutions
Here the State grants to municipalities that have introduced or in 2010 are introducing lunch arrangements on day institutions
010 Autumn Adjustments
REFUSION OF PURCHASE VAT (65)
7.65.87 Refusion of purchase VAT
This function records revenue and expenditure on the refund of VAT, cf. section 2.6.2.
The registration shall be carried out in the order of the first 7, the main type 6 of the following exhaustive, authorized groupings to the individual groupings to be attached to the following observations.
Grouping 002 Reimbursement by Buyers and Grouping 003 Expenditure to Purchase Tax shall be subject to equal amount.
It is noted that when the reimbursement income of grouping 002 is recorded as 'negative expenditure', grouping 002 and grouping 003 will be recorded for a single financial year in the balance.
The content of the groupings 02 and 03 are determined by the expenditure of the main account 0-6, with the reimbursement of eligible buyers to be shown at Grouping 003-and not on individual functions under main account 0-6.
On grouping 004 Reimbursement of the reimbursement of the buying-in's budgeted and accounting is reimbursed by VAT reimbursement in connection with revenue-covered farm income (rent), purchase tax for plant expenditure by the sale of plants within five years, as well as the repayment of 17 and a half% of grants from funds, private associations, institutions and EU installations, cf. and EU fixed conditions. section 2.6.2.
In the case of the accounting in the supplementary period, the following applies :
The refund shall be paid on the basis of the continuation sheet accounts, to the extent that the reimbursement is first paid after the continuation of the continuation-the restance-restanceis in the accounts for the preceding financial year.
TAXES (68)
7.68.90 Municipal income tax
This function shall record revenue and expenditure in the context of municipal income tax. The registration takes place under drunkk 7 on exhaustive, authorized groupings.
On grouping 001, the budgeted print of the municipality income tax of tax income tax paid out by the Tax Exemption Regulation in the form of 1/12th-instalments during the financial year. This applies to both municipalities, who have chosen to self-budget the print base and for municipalities that have chosen to provide a state-based printing basis for the tax print.
On grouping 002, budgeted and accounting is too little or too much received amount of income tax deduced at three years after the calendar year.
On grouping 006, the tax shall be registered with the State as a result of the carcase tax.
7.68.92 Selcloset Tax and so on
This function shall record revenue and expenditure on the tax of limited liability companies, etc., according to company tax law and funds on the basis of the Fund Taxation Act. The registration is carried out in the following APC at the following authorized grouping :
001 Afregning corporation tax and so on
This is where the municipal share of corporate taxes and so on of companies belonging to the municipality as well as amounts for re-distribution to other municipalities.
7.68.93 Other tax imposed on certain income
This function shall record revenue and expenditure relating to other taxes imposed on certain income. The registration is carried out in the following authorized groupings under the following order :
002 Gross tax in accordance with section 48 E in the source tax law
004 Municipality of the municipality of death penalty
005 Income tax on death boes which are not covered by the source tax law
7.68.94 Branch
This function shall record revenue and expenditure on the basis of such a basis.
Branch is recorded under the last seven. The following groupings are authorized :
001 Grsorry
002 Advance to a reduced foundation
7.68.95 Tax Other Tax Other On Real Estate
This function shall record revenue and expenditure relating to the second tax on premises. The registration is carried out in the following authorized groupings under the following order :
001 Coverage Expense of Public Property Grounding Value
002 Coverage of Public Real Estate Dignon Amount
003 Coverage of the Coverage of BO Coverage
7.68.96 Other levies and taxes
This function shall be registered in accordance with the equation and other taxes and duties. The following groupings are authorized under the last 7 :
004 Post payment and fines
005 Release tax
Grouping 005 is used for registration of the municipality's share of isability levies. Rente by the municipality's share of the chaperone amount shall be recorded in function 7.32.25.
The State ' s share of the amounts paid shall be recorded at the function 7.51.52, from which the settlement may be made to the State.
When granted, the function is charged 7,32.25 for the total amount, while the state's share is credited to function 7.51.52, and the municipality's share is credited to function 7.68.96.
For the payment of the amount of the amount, the function shall be credited 7.32.25. After that, the state's share can be taken into account, cf. function 7.51.52.
Master Account 8 Balance forcharges
Main account 8 comprises :
-WHAT? Financial offset (features 8.22.01-8.52.62)
-WHAT? Deduction on loans (debit page of the features 8.52.63-8.55.78)
-WHAT? Borrow of the mortgage (credit page of the 8.52.63-8.55.78 features)
-WHAT? Offset in debt relating to financial leaked assets (function 8.55.79)
-WHAT? Offset in inventory of fixed assets and turnover assets (8.58.80-8.68.87)
-WHAT? Offset in own funds (features 8.75.91-8.75.94)
In the main account, the cloud balances appear in the municipality balance sheet. As opposed to this, the functions 9.22.01-9.75.94 show the positions taken in the municipality balance.
It is noted that, as a derogation from the main rule for the Specifications of the budget-for main account, the minimum requirement for the specification level is set for the main function level. However, this does not apply to the main function, ' PROCEDURES IN KORTFRISTLE TO THE STATUS. For this main feature, specifications are designed for the budget in accordance with the general rules, cf. section 5.2.6.d.
By way of derogation from the fact that the gross storage principle was used and the accounts are kept on the accounts at 8.2201 to 8.52.62 as a net offset for each operation.
In consequence, at the registration of these Balance charges, the main type 6 or the main type 8 shall be performed by the recording of these Balance. However, in the function of 8.51.52, it is authorized to use the main type 8. If the municipality wants it, the debit and credit can be recorded in each of its accounts, for example, by splitting up groups.
PRECHARGES IN LIQUID ASSETS (22)
8.22.01 Conauntie admit/positions
This function detects the shift in cash, cheques, posters and so on. -by actual central crates, at local crates, and by fixed advance boxes and change boxes.
Recording to true central and local crates occurs daily and at the expense of retainers when settlement is carried out.
Registration of deconcrete movements is taking place upon receipt of cash and so on.
Registration of credit movements shall be made by payment, the respective deposits of cash and so on to account in the financial institution account. The shipolation of cheques for cash is generally not recorded separately.
8.22.05 Deposits in financial institutions, etc.
This function shall be recorded in deposits in the financial institutions and so on.
The registration of deconcrete movements is carried out for own inserts when these are carried out, i.e. concurrent with the statement.
Other indouses shall be registered on the date of receipt of the notification annexes, bank statements from bank or in the updating of the bank book.
The registration of credit movements is carried out for its own withdrawals when these are carried out, i.e. at the same time as the dispatch of cheques or giromaterials. Other withdrawals shall be recorded on the date of receipt of the notification attachments or bank statement. Fees associated with deposits shall be recorded under 7.22.05 deposits in financial institutions and so on.
8.22.07 Investments and LocationAssociations
The operation of the function shall be recorded in shares in profit and place of investment in accordance with the operation of the locations of the investment and locations. Section 7 (2). 1, in the notice of the placing on the board of funds and the management of the funds.
8.22.08 Realcredits Realcreditions
8.22.09 Local Authorities ' Editions
8.22.10 Statsobonds and so on.
8.22.11 Foreign bonds
These functions shall be recorded in the municipality ' s debt securities ' s position.
The registration shall be carried out under the top five of the following authorized groupings :
001 Tilup
002 Detime
Registration of deconcrete movements shall be made on the date of receipt of the debt securities. These are recorded for the same day's course value. Loss recording may be recorded in function 7.58.77.
Registration of credit movements being made at the sale and extraction. The registration shall be made to the accounting exchange value at the acquisition, at the end of the last year of closure. The profit or loss of courier shall be recorded in function 7.58.78.
Action 8.22.08 includes bonds issued by mortgage credit institutions, financial institutions, etc.
Action 8.22.09 includes bonds issued by Municipality and other Danish currency bonds issued by Danish municipalities. Functions 8.10.10 include securities issued by the Danish State, including state bonds, state debt, state loans, with variable interest and tax camaraderings.
Action 8.22.11 includes the prediction of interest-bearing bonds that are traded on a regulated market, cf. Section 6 (2). 1, in the notice of the placing on the board of funds and the management of the funds. Foreign bonds alone must be registered on the operation.
PROPS OWED TO THE STATE (25) ;
8.25.12 Reimbursement receivable
This function detects prepotions of the retrifiings made. Reimbursement is charged to a little received reimbursement, while too much received reimbursement is credited.
8.25.13 Other debit
This function detects abusions in other accounts receits of the state.
Registration of deconcrete movements shall be made at the latest in the event of an expiry of the financial year. Registration of credit movements shall be made by the deposit.
The following operations grouping are authorized :
001 Cash receiament as a result of the sharing agreement
The Unauthorized Groupings are approved by the authorized grouping of the following rules on compensation to authorities in the framework of the sharing agreement, cf. § 41, paragraph. 2 of the notice no. 877 of 16. September 2005 on the distribution of assets and liabilities, rights and duties and workers as a result of task relocations on 1. January 2007, in the context of the municipal reform.
SHORT-TERM CLOUD CHARGES
ACCOUNTS RECEIVABLE, BY THE WAY, (28)
8.28.14 Accounts receivable in payment checks
8,28.15 Other debit
This action shall be recorded in the accounts of citizens and customers of accounts receidable. The registration will be made on the transmission of the bill.
Additions may also be detected on the functions of both the responds and the rebar accounts of maintenance payments. On-site registration can be done in place 8.38.36 or 8.48.48, cf. the rules for the conversion of these functions.
Registration of deconcrete movements shall be made at the latest in the event of an expiry of the financial year. Registration of credit movements shall be made by the deposit.
8.28.17 Intermediations with previous and following financial years
This function shall be used at the end of the year as a period of periodebals for expenditure and revenue, which shall be borne or paid for in a financial year, but which relates to the next or previous financial year.
This function shall be used for ongoing accrual accrual of, for example, pre-paid wages, pensions, reimbursements from the state, etc.
The holding of expenditure (for example, payment and payment of pensions) and the rebalance of revenues (for example, State reimbursement) to be closed at the end of the accounts must be registered on this function, regardless of whether there are any preconditions in : short-term debts, or short-term debt.
8.28.18 Financial assets related to self-supporting institutions with a collective agreement
This function shall be recorded in the liquiding institutions ' liqueur assets and assets and advance payments of both cards and long-term characters in respect of other than the collective bargaining authority.
Registration shall take place at the same time as the registering of the other expenditure and revenue of the Member State ' s financial records.
8.28.19 Account receivable in other municipalities and regions
This action shall be recorded in the accounts of other municipalities and regions.
The function regimen displacement of accounts in municipalities and regions in the context of the sharing agreement, cf. § 41, paragraph. 1 in Notice no. 877 of 16. September 2005 on the distribution of assets and liabilities, rights and duties and workers as a result of task relocations on 1. January 2007, in the context of the municipal reform.
There are authorized two groupings :
001 cash receiamen in other municipalities as a result of the sharing agreement
002 Conauntie owed to regions as a result of the sharing agreement ;
Registration of deconcrete movements shall be made at the latest in the event of an expiry of the financial year. Registration of credit movements shall be made by the deposit.
REMAINS OF LONG-TERM DEBUNTS (32)
8.32.20 Panteletters
This function detects abusions in the holding of mortgages in connection with the sale of real estate or mortgages against mortgages, which should not be registered on separate functions. The registration shall be made to the nominal value.
Registration of the debit movement is made in connection with the sale of the property or on the payment of the loan. In addition, the account is charged on the due date of interest-rate attribution, provided that interest is fixed.
Registration of credit movements shall be made in the event of a release of loans and on the term ' s terminates-by payment on loans.
8.32.21 Stock and other cooperatis and so on.
This function shall be recorded in the shares of shares, cooperatits and deposit certificates.
The function shall be recorded in the nature of the deposits of capital deposits. That means the deposits recorded by the receiving company as part of the own funds and gives the municipalities rights and duties as a partner of the undertaking. It is noted that grants awarded as operating or plant expenditure and lead to an adventural rights are not recorded on this function, but be shown on the guarantee and eventualling right-of-register.
The registration of deconcrete movements shall be made by the acquisition of assets. The registration will be made to purchase value.
The registration of credit movements is carried out to the accounting value of the assets disposal. Any loss or gain in connection with the trade in assets shall be recorded in function 7.58.78.
A grouping for the registration of owner shares of net companies in electricity supply companies has been established on the drop-down operation on the drop-down.
8.32.22 Amounts due to grunts
This function shall be recorded in long-term debtors of property owners of road and sanitation works, as well as for the provision of streets and roads that are being taken over as public.
Registration of deconcrete movements shall be made in the context of the balance of the debacle of the main account of the principal account of 0 or 2. In the period in which the local authority performs the work, interest-writing may also be charged to the account. Finally, the account may be debited by payment to the financial institution for unfulfilled loans granted by the municipality for the granting of a guarantee.
Registration of credit movements shall be made in the event of an inlet and the date on the term by the payment of loans.
8.32.23 Residents to Rehabitable Residents
This function shall be registered in the case of deposits concerning loans to citizens for payment of inhabitable deposits and deposits in respect of amounts of deposits paid to those deposits. In addition, the collection of unfulfilled residential deposits, including interest, has been recorded, including interest the municipality has declared a guarantee obligation. The state's share is registered at 8.51.52.
In addition, the municipality's payment of residential records to a housing company, cf. Section 74 of the public housing bill. Two-thirds of the amount may be withdrawn from the State Reimbursement.
Registration of deconcrete movements shall be carried out in the case of the payment of the loan, the respective depositing of unfulfilled loans in financial institutions.
Registration of credit movements is being repaid by the loan.
The amounts entered for the indexty of housing deposits shall be paid directly in the function of 7,32.23 as well as-for the state's share-on function 8.51.52.
8.32.24 Deposits in the Rural Development Fund and so on.
This function detects abusions in loans to finance the construction of property and the operating aid loans etcetera to collegiate. That is to say basic capital deposits (that is to say. deposits in the Rural Development Fund) and the operating aid loans issued.
Registration of deconcrete movements shall be made in the payment of the municipality's loan. Registration of credit movements shall be made in the repayment.
On the operation, the approval is a grouping for the registration of the deposits of basic capital in private housing and the repayment of deposits from the Rural Development Fund.
Moreover, reference is made to the rules for the conversion of public housing on function 0.25.18.
The following operations groupings are authorized for this purpose :
001 Basic Capital deposits (deposits in the Land Construction Fund)
The initial capital deposits shall be entered into general construction, cf. Section 120 of the law of public housing. In the case of the sale of public housing, there will be repayment of ground capital deposits.
002 Basic capital for local coundell-owned living quarters
This shall be entered into : a basic capital intake to general ageing housing, which is carried out by the municipality, but which is assumed by the need to pass to a donating public housing institution in accordance with the requirements of the Community. Section 121 of the law of public housing.
003 Outage aid loan
The operating aid loan shall be registered here. In the case of the sale of public housing, there will be repayment of operational aid loans.
8.32.25 Other long-term loans and receidets
This function detects abusions in loans for the payment of property taxes, survival aid granted as loans, the amount of non-fertilizer tax, housing deposits at the municipality's conclusion of their own lease and receivability, for which there are admitted payment in excess of one year and should not be registered on separate functions. ` ;
In addition, the function shall be recorded in companies that have the nature of the loans to the company. This is an intake when the municipality does not in fact impose obligations or rights in relation to the company or its creditors other than those expressly referred to in the loan agreement. The profits are included in the company's accounts, under foreign capital, and not under own funds.
It is noted that subsidies granted as operating or plant expenditure and lead to an adventural right are not recorded on this function, but be shown on the guarantee and eventualas.
It is also noted that, with the special rules governing accounting for these institutions, any loans to self-governing social institutions should always be registered, with the specific rules governing the accounting.
Registration of deconcrete movements shall be made by the claims to be incurred, in other cases where property taxes are due, by the conclusion of the contract of contract in connection with sales on rates of sale, or where there is an incision, debts that will not be settled within a year.
In addition, the account has been charged with interest-rate valuation relating to property taxes and, where appropriate, of interest-writing on other circumstances of particular agreement.
Registration of credit movements shall be repaid by repayment of the deposits of the deposits at the termination of the lease and, by the way, in the settlement of debts.
The utility is authorized a grouping 001 Survival assistance granted as loans (§ 85 a, paragraph 1. 7 in the Act of Active Social Policy). The grouping shall be recorded in compliance with post-survival aid granted as loans. The state's share of compliance granted as a loan shall be registered on the function of 8.51.52 2. In addition, a grouping 002 is approved for the registration of the front charges in loans for the payment of property taxes.
As a result of the sharing agreement, there are also authorized groupings : Grouping 003 Loans to municipalities as a result of the sharing agreement, Grouping 004 Loans to regions as a result of the sharing agreement and grouping 005 loans to the state as a result of the sharing agreement.
8.32.26 Non-liquid bonds
This function detects any postponements relating to bonds that are not executed for the actions of 8.22.08-8.22.11.
It may be debt securities issued by companies, undertakings, etc., which are, inter alia, acquired for the purpose of financial aid.
Registration of deconcrete movements shall be made on the date of receipt of the debt of debt securities and registered to the same day ' s curriment.
Registration of credit movements shall be made at the purchase or withdrawal of the accounting exchange value at the acquisition, respectively at the end of last year. The profit or loss of courier shall be recorded in function 7.58.78.
8.32.27 Escrow amount for loans and so on
This function shall record the insertion and balance of amounts deposited in financial institutions in connection with the admission of loans, guarantees or the conclusion of the lease or lease agreements in connection with buildings or installations, in accordance with the conditions laid down in the case of installations. The announcement by the Ministry of Interior of the municipality's borrowing and the granting of guarantees and so on.
REMITTANCE IN ASSETS RELATING TO CHARGES FOR COLLECTION OR PAYMENT FOR OTHER (38)
In this main function, the charges are recorded in the requirements of third parties, received from other local authorities or from the State for collection purposes. The same applies to shipments of assets received from the State to re-dispatching to the citizens.
The municipality may instead decide to make the registration for the operation at 8.28.14, 8.28.15 or at 8.48.48, 8.48.49.
Modentry is normally registered at 8.48.48 or 8.48.49. If the municipality has decided to register the asset on function 8.25.14 or 8.25.15, the counter-posting may also be carried out on these functions.
8.38.36 municipalities and regions and so on.
This function detects abusing charges on third parties, received from other municipalities for collection purposes.
The registration of the deconcrete movements shall be made by way of receipt of the request with the claim. Registration of credit movements shall be made by payments or by the withdrawal of claims.
8.38.37 Government
This function detects aburation in the requirements of third parties, received from the State for collection purposes. The requirements may include, for example, various taxes and duties, etc.
In addition, this operation is detected in assets that are received from the State to transfer to citizens, such as postgirobial instructions for the final tax.
The registration of the deconcrete movements shall be made by way of receipt of the request with the requirements of the claim, or the acceptance of post-girotic instructions.
The registration of credit movements shall be made by payments, by the loss of requirements or by the supply of assets.
PRECEDING IN ASSETS ASSOCIATED FONTS, LEGATES, ETC. (42)
8.42.40 Protecting space pool
This function detects abusions in assets relating to the protective space pool. We are talking about deposits into the protective carotid and on the reallocation of funds in the pool. In addition, the amount of the amount of expenditure corresponding to the protective storage pool and the grant of the protection system shall be provided for the construction of shelters.
It is noted that payments to the protective space pool for the possible repayment shall be able to be attributed to the individual contributor and structure.
In the context of the clearance of accounts, the amount shall be carried out on the amount equal to the fixed plant charges on the protective space pool, which have been held on main account 0-6. The amount is resided as having an income on the main account functions of the main account 0-6, where the plant venom concerning the construction of the public protection rooms is otherwise listed. Similarly, the amount of the subsidy granted to the security compartment of the main account is given in the main account 0-6. The amount of the subsidy shall be allocated to the main account 0-6 of the functions pertaining to the municipal institutions for which a grant has been provided for the construction of the security compartment.
In addition, the account must be rebuilt on the interest rate attribution of the protective space pool. The module entry is performed at 7.52.56.
8.42.41 AldersspareFund
This action shall be recorded in the financial institution ' s deposits in the financial institution ' s deposits.
Registration of deconcrete movements shall be made by inserting the Fund ' s funds to the financial institution. Registration of credit movements shall be made by the credit of the Fund ' s funds in the financial institution.
8.42.42 Legatates
This function detects the assets of liquids belonging to grants, i.e. securities deposits and deposits to accounts in financial institutions as well as property values.
Registration of deconcrete movements shall be made by the receipt of securities in connection with new capital, by the purchase of transferable securities and by deposits in the financial institution. Owned properties are registered to property value.
Registration of credit movements is taking place on mortgages and by devolving the deposits to the financial institution.
The registration occurs at the time of the incident in question when the local authority itself is responsible and at the time of receipt of notification from the financial institution and so on, when administration takes place at this.
The values of the individual municipality can be registered to a value or nominal value according to the individual municipality's destination.
8.42.43 Deposita
This action detects the deposits in assets relating to depositaries. Alternatively, the registration can be registered after the municipality's decision, be done in the controller or on the function
8.45.47, where the reference is made.
The registration of the deconcrete movements shall be carried out on the receipt of the asset and registration of credit movements at the time of return.
8.42.44 Parking Fund
This action detects the charges in assets relating to the parking fund. It is noted that payments to the valet fund for possible repayment shall be possible to be specified on the individual contributors.
For the purposes of the clearance of accounts, the account shall be paid for the expenditure incurred in connection with the establishment of parking spaces, cf. the conversion rules for function 2.28.22. The amount is resized on function 8.42.44. In addition, the utility will be reproduced on a possible interest rate attribution associated with the parking fund. The module entry is performed at 7.52.56.
PRECEDING IN THE PASSIVES OF RELATED FONDS, GRANTS, ETC. (45)
8.45.45 AldersspareFund
This function records the deposits of the persons and the municipalities deposits in the Fund, as well as the amounts paid out by the Fund.
Registration of deconcrete movements is taking place from the fund. Registration of credit movements is made on the part of the payment to the Fund, partly by interest income from the fund assets.
8.45.46 Legatates
This function detects prepassives in passives belonging to scholarships, i.e. the legal capital of the grant capital, its operating accounts, and any mortgage debt which may be paid to immovable property.
Registration of deconcrete movements is made in the case of payment of grants, interest on mortgage debt and other property costs related to grants, in provisions for capital and payment of priority debt.
Registration of credit movements is taking place on the basis of new capital, in exchange regains in the purchase of bonds and in the case of transferred funds to the capital. In addition, interest income is credited with securities, etc., and rent-out revenues and stock yields.
Finally, credit for the admission of loans to immovable property.
The values of the individual municipality can be registered to a value or nominal value according to the individual municipality's destination.
8.45.47 Deposita
This function detects abusions in capital, which the municipality receives :
-WHAT? To Retention
-WHAT? As Deposit of Procurement Material
-WHAT? As security for payment to the municipality of overdue taxes, supplies, and work, as well as for suppliers ' fulfillment of contracts.
The municipality may decide that capital, which is either received for storage or as a deposit for bidder, should not be registered in the municipality ' s accounts, but in a control certificate or similar.
Capital of storage and depositaries, which shall be registered in the municipality ' s accounts, as well as capital serving as a guarantee to be registered (credit) on this function.
In the case of assets other than cash, the municipality may decide for themselves whether or not to make the modal function 8.42.43, or at this time.
The registration of deconcrete movements shall be made by repayment or release, as well as by the deposit of deposits in the form of assets when it is decided to counterpost them at this time.
Registration of credit movements is taking place at receipt, whether it is cash or other assets.
REMITTANCES IN LIABILITIES CONCERNING AMOUNTS FOR COLLECTION OR PAYMENT FOR OTHERS (48)
During this main function, the charges in response to other local authorities or the State concerning requirements have been received for collection. In addition, transfers of assets received for shipment (the passive page) and the amounts received for payment shall also be recorded.
The municipality may decide that the registration should be performed on the premises at 8.28.14 or 8.28.15.
Modentry is typically recorded on function 8.38.36 or 8.38.37.
The municipality may also decide here that registration of the asset (asset) should instead be recorded at this time.
8.48.48 Municipalities and Regions, etc.
This function detects abusing charges in response to other municipalities relating to the requirements of third parties, where the municipality has been requested to assist in the collection.
Registration of deconcrete movements shall take place at the expense of the requesting municipality of the amounts charged or the withdrawal of requirements.
Registration of credit movements shall be made by way of receipt of the request with the convulsion.
8.48.49 Government
This function detects any postponements in response to the State concerning :
-WHAT? Requirements received or calculated for collection
-WHAT? Assets that have been received for shipment or extradition
-WHAT? Amounts received for payment to third parties such as state aid for the improvement of the housing mass
Registration of deconcrete movements shall be made at the expense of the State of the amounts charged or at the disposal of claims by means of the supply of received assets and the payment of grants to third parties.
Registration of credit movements shall be made upon receipt of request for collection by the claim by the claim, upon receipt of assets to transfer or extradition, as well as upon receipt of the amount of money for payment to third parties.
It is noted that the municipality can decide that postgirotsions concerning the final tax and the same are not recorded in the municipality ' s accounts but are kept in the control.
COMMONSIONS IN SHORT-TERM DEBT TO FINANCIAL INSTITUTIONS (50)
8.50.50 Credits and buildings
This function shall be used when an institution has reached agreement on the use of the credit cards and the buildings loans.
It is noted that transient overdraft of check, folio or account excurriant accounts will remain in operation 8.22.05.
Registration of deconcrete movements shall be made by direct means of the direct insertion of funds or by transfer from other bank accounts and the final priority to settlement of the building loan.
Registration of credit movements is made in a row on the account, including interest and commission.
In addition, the function records the credit movements of the issuance of certificates to the exchange rate, whilst the deconcrete movements are subject to a 100. Similarly, the loan provene must be credited to this function regardless of the maturity of the case of the REPO.
PREPOTIONS IN SHORT-TERM DEBT TO THE STATE (51)
8.51.52 Other Liability
This function shall be recorded in debt or debts owed by the State. It is a state's share of residential movable loans, the state's share of compliance granted as a loan, the state's share of the tax exemption tax and the costs of social pensions, etc., to which the state is providing 100%. Reimbursement.
It is a matter of the basic amount, etc. of social pensions, to which the state provides 100%. reimbursement, including the additional service provided separately, child supplements, and extracts of entertainment contributions and sickness benefits and unemployment benefits, maternity and adoption, to which the state provides a 100% basis. Reimbursement. In addition, ATP-contributions and ATP-contributions are also involved in the case of ATP contributions. the integration law to which the state provides 100%. Reimbursement. In addition, there is a supplementary savings scheme for early retirement. Finally, we are talking about organ benefits for non-assured wage earners and self-employed workers.
Registration of social pensions etc. authorized the following groupings :
001 Social Security
002 People ' s pension to repatriated
003 Supplementary pension allowance (pension Act 72 d)
004 Friend Markup (determined pension, cf. Pension Act, Section 15 f),
005 Enclosed amount (determined pension, cf. Article 15 d (1) of the pension Act. 4).
006 Highest and Interest Pension
007 General and elevated general early retirement
008 Additional savings scheme for early retirement benefits
009 Exchange supplements
010 Nonexplorated alimony
011 Forbulletproof published alimony
012 Health benefits for employees of insured employers (section 27)
013 Health benefits, by the way,
014 Daily money in pregnancy, maternity and adoption
015 ATP-contribution early retirement
016 Orlov allowance for non-assured wage earners and self-employed persons
017 ATP-contribution cf. the integration act
018 Partial pension
019 Offer service for pensioners of alm. or heightalm. early retirement,
090 Reimbursement of public pensions
092 Refusion of child support
093 Reimbursement of supplementary savings scheme for early retirement
094 Refusion of other family benefits
095 Reimbursement of benefits benefits
096 Reimbursement of oro-service
097 Refusion of ATP contributions
098 Reimbursement of ATP-contribution cf. the integration act
100 ATP-Contribution of cash benefits and revalidation
101 ATP-contribution sickness benefits
102 ATP-contribution maternity benefits
103 ATP-contribution subpension
104 ATP-Contribution Merge
105 Cash compensation to the state as a result of the sharing agreement
106 Flexication
107 Contribute to. flexing
108 Reimbursement for flexing
109 Payment of the required flex-allowance contribution to the state.
110 Passports for passports
111 Payments concerning driving licences
112 Repayment of the merging contribution to cash payment (taxable)
113 Repayment of merging contributions to a pension scheme (not taxable)
114 Benefits for EEA citizens
115 Geurr on bask hydrangeal
It should be noted that, in the case of grouping 013, there should be a separate registration (subgrouping) of researchers ' monday benefits. The separate registration shall be carried out in the interest of the statement and the vote on the proposal.
In grouping 104 ATP-contribution merge, the municipality's share of ATP contributions (there is the case portion of the total ATP contribution). On grouping 106 Merging service, the municipality's payments of flexation to the merge recipients will be concited. On grouping 107 Contribute to. Merge allowance shall be taken by the municipality of the flex-allowance contribution of those who have been enrolled in the flex-system scheme. On grouping 108 Reimbursement for merge, the state's reimbursement of flexation (corresponding to the groupings 090-098), which are also groupings for the state reimbursement for. benefits). On grouping 109 Payment of merging contributions to the state, the municipality's transfer of fledable benefit contributions to the State shall be confiscated from the State. In addition, any payments made (payments) of merging aid contributions are resilient on this grouping.
On grouping 110, Payments concerning passports, and grouping 111, Payment concerning driving licences, the citizen's payment for the issuance of passport or driver's licence, as a credit entry, is to be considered as a short-term debt to the state. In the transfer of payments to the Danish National Police, the amount shall be charged to the respective grouping. Both registrations have counterposition on function 8.22.01 Conauntie, or function 8.10.05 Deposits in financial institutions, etc. ..
On grouping 112, repayments of flex-allowance contributions shall be paid in cash and, therefore, to be taxable. On grouping 113, withdrawal of flex-allowance contributions, which is transferred to the pension scheme and thus are not the taxable person, shall be used to withdraw.
All amounts shall be recorded under the last five of the main type 8. For services where the state is providing 100%. reimbursement, registered the reimbursement of the type 8.6 State grants, whereas payments shall be recorded directly on the main type 8 or on a voluntary species, including.
It is also noted that the costs of personal allowances to the pension (personal addendum, health systems, etc.) and their reimbursement are registered on function 5.48.67.
On grouping 114, the payment of benefits to EEA citizens (in the pilot Co-centers) is to be confiscated, cf. Regulation (EEC) No 1408/71.
On grouping 115, the state share of fees relating to groundwater is being taken into account. Registration of deconcrete movements shall be made by payment or settlement. Registration of credit movements shall be made in the registration of the state's share of residential movable loans and the execution of the tax exemption fees and payments, including refund amounts receivable.
SHORT-TERM DEBT IN SHORT-TERM DEBT (52)
8.52.53 Church taxes and charges
This function detects the demarcation of church taxes and charges.
The registration shall be carried out under the top 5 of the following authorized groupings ;
001 Cepeas of church tax
002 Afreing of difference in difference
006 Confederal Fund
011 Cemetery of church tax with other municipalities
012 Post payment and fines
013 Landskirketax tax
014 Local church boxes
Registration of deconcrete movements shall be carried out when the amounts are paid to the church authorities and by the settlement of the Treasury with the Tax Office in May of the May settlement.
Registration of credit movements includes church taxes and charges received from Tax Exemptions, grants from the pre-office ' s joint fund, and fines, payments and so on.
8.52.54 Other municipalities and Regions
This function detects abusions in debt to other municipalities and regions. Registration of deconcrete movements shall be made in payment. Registration of credit movements shall be made in the case of registration of expenditure on the different operations accounts, etc.
There are authorized two groupings as a result of the sharing agreement :
001 Cash compensation to other municipalities as a result of the sharing agreement
002 Cash compensation to regions as a result of the sharing agreement
8.52.55 Resorts Money
This function detects abusions in guilty holiday pay.
8.52.56 Other short-term indebted debts with a national payment recipient
8.52.57 Other short-term debt with a foreign payment recipient
These functions are detected abusions in debt to citizens and suppliers. Dishmains in debt run through computerized remitting systems can be registered on function 8.52.56.
Registration of deconcrete movements shall be made in payment. Registration of credit movements shall be made in the case of registration of expenditure on the different operations accounts, etc.
8.52.58 Edb error collection account
This function shall be used for computerized accounting systems for entries which are not acceptable to the logical accounting checks.
Moves of movement via the computer system automatically occur while the corrections of errors in general must be carried out manually when the cause of the error was found.
All errors must be found and reposted prior to the clearance of accounts.
8.52.59 Intermediate account
This function detects the offset in the interconnection with citizens, internal intermediations, as well as containing A-tax, etc., and registered VAT.
It is noted that an account is to be created for each VAT registration operation of 8.52.59. The account shall be specified as follows :
xx Incoming Tax
xx Ex-Tax
xx Afregning VAT
The check should be separately for each VAT registration.
Registration of deconcrete movements shall be made by payment or settlement. Registration of credit movements shall be made at the time of payment or detention.
The function under the last 5 Balance foreignment (s) is authorized a grouping to over / subservice for power supply.
8.52.61 Selling institutions with an agreement
This feature shall be recorded in short-term debt and pre-paid amounts and capital, which the self-employed institution has independent dispositioning rights over (gifts for specific purposes, deposited amounts from residential and other areas, treasures ; and building loans).
In addition, the function shall be recorded on the intermediations by the self-contained institution in relation to the collective bargaining authority, whether they are of an active or passive nature.
Registration of the balance of the self-contained institution shall be the same as the other expenditure and income of the self-contained institution shall be recorded in the municipality ' s accounts, but at least once a year.
Registration of alterations to the municipality between the institution shall be made at the latest by the end of the year.
8.52.62 Reconciliation and Control Account
This function shall be used for reconciled and audit accounts, which, according to the assessment of each municipality's assessment, are considered appropriate to separate from other functions to ensure better overview of the area.
The accounts must balance, that is, the balance sheet. the sum of the debit movement must correspond to the sum of credit movements.
LIABILITIES IN LONG-TERM DEBT (55)
This main function shall include, on the one hand, a debit, which is registered as debit items under the pedestrian 6, the main type 6, and of the borrowing which is registered as credit items less than 7, Master (8).
8.55.63 Selling institutions with an agreement
This function shall be recorded in the long-term debt of self-indebted institutions. This also applies to debt to the collective bargaining council. Registration shall take place at the same time as the other expenditure and income of the self-contained institution shall be recorded in the local authority ' s accounts, but at least once a year.
Registration of alterations to the municipality between the institution shall be made at the latest by the end of the year.
8.55.64 Stat and pitutebank
The operation is authorized for the following function
These records shall be recorded in long-term debt to the State in relation to the sharing agreement, cf. § 41, paragraph. 2 of the notice no. 877 of 16. September 2005 on the distribution of assets and liabilities, rights and duties and workers as a result of task relocations on 1. January 2007, in the context of the municipal reform.
8.55.65 Other municipalities and regions
The following groupings are authorized for the operation
001 Loan of other municipalities as a result of the sharing agreement
In this case, loans are registered with other municipalities as a result of the rules on compensation to authorities in relation to the sharing agreement, cf. § 41, paragraph. 2 of the notice no. 877 of 16. September 2005 on the distribution of assets and liabilities, rights and duties and workers as a result of task relocations on 1. January 2007, in the context of the municipal reform.
002 loans from regions as a result of the sharing agreement
Loans are registered here as a result of the rules on compensation to authorities in the framework of the sharing agreement, cf. § 41, paragraph. 2 of the notice no. 877 of 16. September 2005 on the distribution of assets and liabilities, rights and duties and workers as a result of task relocations on 1. January 2007, in the context of the municipal reform.
8.55.66 Municipalities of Pension Insurance
8.55.67 Other Insurance Companies
8.55.68 Realcredits
8.55.70 Municipality
8.55.71 Pengeinstitutes
These functions shall be recorded in loans with maturity in addition to a year in the State, other municipalities and regions (including loans from funds in the region from levies levies) as well as to insurance undertakings, mortgage payments and financial institutions.
Registration of deconcrete movements shall be made by repayment or inexcerpt. In the case of the use of purchased debt securities receivable, the account shall be charged to the account with the nominal amount of the payment. Courier profits are registered on function 7.58.78. Finally, debtors are made in the settlement of debts in relation to the sale of property.
Registration of credit movements shall be made at the borrowing of the borrower (return), i.e. in the case of immovable property, by issuing debt relief, over-acceptance of debts in the purchase of real property or, incidentally, a debt ratio, in addition to one year to the public authorities, financial institutions, etc.
All loans shall be recorded with the nominal value, given that a possible exchange rate is recorded on function 7.58.77.
8.55.74 Public emitted bonds in landland
These functions shall be recorded in public procurement loans, including loans which are fixed by the bank or loan consortium.
Registration of deconcrete movements shall be made by repayment or inexcerpt.
Where the purchase of foreign minted bonds for amortisation is replaced, the account will be debited to the account at the purchase of the estimated value based on the exchange rate at the time of purchase.
Registration of credit movements shall be made at the rate of entry with the nominal value and of foreign loans-to the exchange rate at the time of the day, as if any rate of exchange is recorded on function 7.58.77.
8.55.75 Other long-term debt with domestic creditor
This function registers preconditions in priority loans and debt letters, as well as other long-term loans, such as supplier credit for one-year duration, for example, in private individuals and businesses.
Registration of deconcrete movements shall be made by deferral, insertion or transfer.
Registration of credit movements shall be made at the borrowing of the loans, i.e. in the case of debt relief, by means of vendor credits, by takeover of private mortgage debt or issuance of debt relief in connection with the purchase of immovable property and, by the way, a debt ratio which has lasting over one year and which : are not covered by other operations under long-term debt.
8.55.76 Other long-term debt with foreign creditor
This function registers abrasions in loans, busy abroad (other than bond loans), including vendor credits over one year in foreign companies. Offsets in loans entered into foreign currencies in an internal creditor shall be registered on the relevant function of domestic creditors.
Registration of deconcrete movements shall be made by repayment or inexcerpt.
Registration of credit movements is made by the admission of loans or by a row of supplier credit.
All debit and credit movements of the year shall be recorded in Danish kroner, in accordance with the exchange rates used in the transactions used.
To the extent that landings are made without cashic movements, adjustments shall be recorded as a status or depreciation of the function of 9.55.76 with counterbalance in the balance sheet 9.75.99.
8.55.77 Long-term debt for senior-housing
This action shall be recorded in a long-term debt concerning the living quarters of dubious homes.
It is noted that all long-term debt of senior-dwellings is recorded here, regardless of the creditor.
8.55.78 Guilt for ferry investments
This function detects abrecharges in debts concerning. ferry investments.
It is noted that debt in respect of ferry investments is registered here, regardless of the creditor.
8.55.79 Debt of Finance Leased Assets
This function detects abusions in debt relating to financial leaked assets. Registration of deconcrete movements shall be made by payment of the leasing part of the lease.
MATERIAL FIXED ASSETS (58)
For the 858.80-88.88.88.84 utilities, the following groupings related to the asset's financing source are as follows :
001 Takstfinanced Assets
002 Selway institutions assets
003 Other tax financed assets
8.58.80 Gounding
This function shall be recorded and, for reasons of purchase and sale, for reasons of purchase. Writing and down writes is credited to the function. Depreciation is done by debit the function with offpost at 8.75.94 Reserve for rewrites.
8.58.81 Buildings
This function records the purchase and sale of buildings and the sale of buildings. Writing and down writes is credited to the function. Depreciation is done by debit the function with offpost at 8.75.94 Reserve for rewrites.
8.58.82 Technical facilities, machinery, major special equipment and means of transport
This function shall be recorded at the time of purchases and sales of technical facilities, machinery, major specialty equipment and means of transport. Writing and depreciation is credited to the function. Depreciation is done by debit the function with offpost at 8.75.94 Reserve for rewrites.
8.58.83 Inventory-including computers and other IT equipment
This function shall be recorded at a time of purchase and sale of inventory. Writing and depreciation is credited to the function. Depreciation is done by debit the function with offpost at 8.75.94 Reserve for rewrites.
8.58.84 Material fixed assets during execution and advance payments for material fixed assets
This function shall be recorded and affixed to material fixed assets during execution and forecament of material fixed assets. The function is charged to the action when it is credited by affront.
INTANGIBLE FIXED ASSETS (62)
8.62.85 Development projects and other immaterial fixed assets
This function shall be registered, and multiplies of development projects and other transferee intangible fixed assets. Writing and depreciation is credited to the function.
For the operation, the following groupings are related to the asset financing source :
001 Takstfinanced Assets
002 Selway institutions assets
003 Other tax financed assets
SALES ENABLEMENT ITEMS (65)
8.65.86 Tradepositions / Repositories
This function regies to-and about/repositories. The function is charged to the action when it is credited by affront.
For the operation, the following groupings are related to the asset financing source :
001 Takstfinanced Assets
002 Selway institutions assets
003 Other tax financed assets
SALES ASSETS-PHYSICAL SYSTEMS FOR SALE (68)
8.68.87 Gounding and buildings intended for resale
This function records the reasons and buildings for reasons and buildings intended for resale. Any up or down-writing is debited and credited respectively.
For the operation, the following groupings are related to the asset financing source :
001 Takstfinanced Assets
002 Selway institutions assets
003 Other tax financed assets
COMMITTY COMMITMENTS (72)
8.72.90 Committy Responsibilities
This function regilities changes to the municipality's committed commitments. To increase the obligation, the function will be credited to the action while it is charged with decreasing.
The following grouping is authorized for the operation :
001 Non-insurance covered official pension schemes
002 Bonus for. job centers
CAPITAL (75)
8.75.91 Receive for tax- financed assets
8.75.92 Consignpost for the assets of self-governing institutions
8.75.93 Receippoint for tax-financed assets
These are technical functions that reflect the cloud charges on the functions 9.75.91-9.75.93.
8.75.94 Reserve for Writes
This function may be registered. rewriting of the municipality ' s material plant (s) by type-ahead is credited to the function.
8.75.95 Receiving for donations
This function shall be recorded in the own funds relating to the donations of assets or of receipt of grants to wholly or partly the financing of assets forming part of the local authority ' s service production ;
Main account 9 Balance
Main account 9 represents the municipality's total balance. In the case of material, intangible assets and financial assets and liabilities, the balance is the balance of material, intangible assets and liabilities and liabilities, as the sum of own funds and undertakings shall be taken.
The balance contains information about the value of the local authorities ' s premises and buildings, technical facilities, machinery and major special equipment, equipment, equipment, means of transport, and also contains the information on the municipality's financial assets and the value of commitments.
Main account 9 shall not apply to the budgeting, because the budgeting and the registration of the charges on the status accounts are carried out on the corresponding functions of the main account (8) and on some functions under main account 0-6. Functions 9.22.01-9.42.44 as well as 9.58.80-9.68.87 are the stock accounts registered under the last 8. Functions of 9.45.45-9.55.79 and 9.72.90-9.75.99 are the passivaccounts that are recorded under the last 9. When registering on main account 9 is not used for arc specification.
LIKABLE ASSETS (22)
For the purposes of checking compliance with the box credit rule, cf. the notification of the municipality ' s borrowing and the granting of guarantees and so forth, the register must be arranged in such a way as to make a reenactment of the balances at a function of 9.22.01 and 9.22.05 and the functions of 9.22.08-9.22.11 per day in the elapsed 12 ; month period (also function 9.50.50).
9.22.01 Conauntie opinions
The balance must be in line with the present attitude. In the course of the year, there will be an annex to expenditure (and, where necessary, revenue) as a part of the inventory.
It is noted in accordance with the publication of the municipal utilities with the municipal utilities that the municipality's total debt to the municipal utilities has been discharged from the municipality's annual accounts shall not exceed the municipality's liquid. opinions (the sum of the balances of the functions of 9.22.01-9.22.11) in the case of the municipality's treasurer at the end of the accounting year, in accordance with the rules laid down in the loan notice. Reference is made to sections 8.3.1 and 8.3.2.
9.22.05 Deposits in financial institutions, etc.
The balance of this function must correspond to what is known as availability on the account. Foreign bank accounts are converted at the end of the financial year for the new exchange rate with counterbalance in the balance sheet 9.75.99.
9.22.07 Investments and LocationAssociations
9.22.08 Realcredits Realcreditions
9.22.09 Local Authorities ' Editions
9.22.10 Statsobonds and so on.
9.22.11 Foreign bonds
The primary balance of the corresponding functions of main account 8 shall correspond to the inventory at the end of the year at the end of the year or the buying-course at the end of the year in respect of the corresponding functions of the main account. At the end of the accounting year, the value of the exchange value is converted per 31. December with counterbalance on balance account 9.75.99
ACCOUNTS RECEIVABLE IN THE STATE (25)
9.25.12 Refusion claims receivable
The balance of the accounts shall correspond to net debts / debts relating to reimbursements.
9.25.13 Other debit
The balance shall correspond to the total amount of money which must always be possible to be specified in single-office items.
It is noted that the bill for the state of corporate taxes, which is in the restance, is recorded in the status of the grouping.
The operation is authorized for the following function
001 Cash receiament as a result of the sharing agreement
The authorized grouping of cash receipting to the State as a result of the compensation to authorities in the framework of the sharing agreement, see it, is in the Unauthorized Alto. § 41, paragraph. 1 in Notice no. 877 of 16. September 2005 on the distribution of assets and liabilities, rights and duties and workers as a result of task relocations on 1. January 2007, in the context of the municipal reform.
SHORT-TERM ACCOUNTS RECEIVES (28),
9.28.14 Payment checks payment
9.28.15 Other receiccHs
The balance of these functions must correspond to the total credit that must always be possible to be specified in individual items.
Unbearable amounts shall be entered over balance account, 9.75.99, or above the account where the revenue was taken at its time.
9.28.17 Intermediations with previous and following financial years
The balance shall correspond to the sum of :
-WHAT? the debts owed by the end of the year, but which are first to be repaid for the new financial year.
-WHAT? the amounts due in respect of the previous financial year, registered at the end of the year, but only to be paid for the new financial year,
-WHAT? pre-paid amounts for the previous financial year for new financial years ;
-WHAT? pre-paid amounts for the previous financial year for the new financial year.
At the clearance of accounts, the balance of the function of 9:28.17 of the previous financial year shall correspond to the sum of entries on function 8.28.17 for new accounting year, with the opposite of the sign.
The balance can be both positive and negative and can therefore both be both an asset and a passive, but the registration is carried out under the drop of 8, in any case.
9:28.18 Funding and related institutions with a collective agreement
The balance of the accounts shall correspond to the total financial assets of the financial assets associated with the agreement of the financial assets of the financial assets.
9.28.19 Other municipalities and regions due to debts
The balance shall correspond to the total amount of money which must always be possible to be specified in single-office items.
The function regies cash receicc; accounts for the municipalities and regions in the context of the sharing agreement, cf. § 41, paragraph. 1 in Notice no. 877 of 16. September 2005 on the distribution of assets and liabilities, rights and duties and workers as a result of task relocations on 1. January 2007, in the context of the municipal reform. The amount of the compensation shall be recorded directly in the function with modmail at 9.75.99 Balance account.
There are authorized two groupings :
001 cash receiamen in other municipalities as a result of the sharing agreement
002 Conauntie owed to regions as a result of the sharing agreement ;
LONG-TERM DEBIT (32)
9.32.20 Pantetters
The balance shall correspond to the current balance of the balance. Unbearable debacles or receictees converted into grants shall be transferred over balance sheet 9.75.99.
9.32.21 Stock and other cooperatis and other items.
The balance must correspond to the equivalvalue of the stock exchange rate. 31. December. Cursflow adjustment shall be carried out over balance sheet 9.75.99.
Receipt of fondassets and up-and write down the assets ' printed value alone shall be recorded on main account 9-with counterbalance in the balance sheet 9.75.99.
In the case of non-recorded shares and other capital shares (cooperative certificates, deposit certificates, etc.) the deposits shall be made according to the method of the internal value, in accordance with the annual accounts or provisional accounts for the companies which the municipality has, capital shares in. The inner value of a company is its own funds. The method means that a proportion of the internal value of the company corresponding to the owner share of the company must be included in the balance sheet. The method of the internal value of the internal market shall also apply to the ownership shares of joint local authority companies. Joint local authority companies are required to calculate and provide the owners and owners after the specified method of the participating municipalities. However, this does not apply to joint local authority transport companies, which the municipality must take part in, in the explanatory statement to the accounts, the calculation of the internal value of each company shall be calculated. The value adjustments shall be made with counterbalance in balance account 9.75.99.
The function under five (5) financial charges has been created to create a grouping for registration of the owner shares of the net companies in electrical power supply companies.
9.32.22 Amounts due to grunts
9.32.23 Residents for Residents
New loans and receicordes shall be entered for the nominal value, cf. function 8.32.22 and 8.32.23.
The balance of the functions 9.32.22 and 9.32.23 shall correspond to the current balance of the assets owed to the debacles, with the preciation of the projected losses of the assets. The depreciation may be carried out at the end of the accounting year as a percentage of the different types of receipts based on historical experience and must be documented.
The depreciation shall be done by debit the appropriate functions of the use of species 0.6 and crediting function 8.22 and 8.23 using the type 0.9. Similarly, the depreciation of the debacles of function 9.32.22 or 9.32.23 is recorded with the counterbalance of balance sheet 9.75.99.
The notes on the accounts shall be accounted for for the nominal value of loans and loans.
In the balance sheet, the price adjustment shall be rerolled over the following year so that the accounts are once again showing the nominal benefits.
Any unbearable amount shall be entered on balance account 9.75.99
9.32.24 Deposits in the Rural Development Fund and so on.
As a result of the very favourable terms of the loan, with, among other things, interest-rate freedom and considerable relief, which is granted on the deposits of the Landsc Fund, the balance must be marked with '-'in the municipality's balance. The adjustment of the unexecuted deposits in the Country Construction Fund and so on shall be carried out with counterbalance in the balance sheet 9.75.99.
The notes on the accounts shall be accounted for for the nominal value of the municipality's unexecuted deposits in the Rural Development Fund, etc.
In the balance sheet, the price adjustment shall be returned to the following year, so that the account is again showing the nominal debt.
The utility is authorized two groupings to register the deposit of basic capital, respectively, in the homes of private and municipal duleduals. The debit balance of grouping 001 shall correspond to the sum of unsettled deposits of ground capital in the Rural Development Fund. The debit balance of Grouping 002 must correspond to the sum of the unsettled municipal deposits of basic capital. Reference is also made to the rules for the operation of 0.25.18 Alms.
The balance of the authorized groupings shall be marked as marked by '-'.
The following operations groupings are authorized for this purpose :
001 Basic Capital deposits (deposits in the Land Construction Fund)
The initial capital deposits shall be entered into general construction, cf. Section 120 of the law of public housing. In the case of the sale of public housing, there will be repayment of ground capital deposits.
002 Basic capital for local coundell-owned living quarters
This shall register basic capital deposits to the housing of elderly persons who are entered by the local authority, but which are intended to pass on to a self-balanced public housing institution, cf. Section 121 of the law of public housing.
003 Outage aid loan
The operating aid loan shall be registered here. In the case of the sale of public housing, there will be repayment of operational aid loans.
9.32.25 Other long-term loans and receiaudable loans ;
New loans and receicordes shall be entered for the nominal value, cf. function 8.32.25.
The balance shall at the end of the accounts correspond to the total balance owed by preciotions of the expected losses on the loans. The depreciation may be carried out at the end of the accounting year as a percentage of the different types of receipts based on historical experience and must be documented.
The depreciation is to be performed by debit the appropriate functions using the type 0.6 and crediting function 8.32.25 using type 0.9. Similarly, the depreciation of receictees on function 9.32.25 is recorded in the balance sheet of the balance sheet 9.75.99.
The notes on the accounts shall be accounted for for the nominal value of loans and loans.
In the balance sheet, the price adjustment shall be returned to the following year, so that the account is again showing the nominal debt.
The management of chargeable services may be performed at 9.32.25 with the counterbalance of balance account 9.75.99.
A grouping 002 operation is authorized for the payment of property taxes.
The following groupings are as authorized by the operation :
003 Loans for municipalities as a result of the sharing agreement
004 Loans to regions as a result of the sharing agreement
005 Loans to the State as a result of the sharing agreement
The groupings shall be registered with loans to other authorities, cf. § 41, paragraph. 2 in notice no. 877 of 16. September 2005 on the distribution of assets and liabilities, rights and duties and workers as a result of task relocations on 1. January 2007, in the context of the municipal reform. The amount of the compensation shall be recorded directly in the function with modmail at 9.75.99 Balance account.
9.32.26 Non-liquid bonds
The price mosaldoen and the previews of the year on function 8.32.26 shall correspond to the inventory at the end of the year at the end of the year or the buying-course at the end of the year. At the end of the accounting year, the value shall be adjusted according to the current equitable value, with the counterbalance of balance account, 9.75.99.
After the individual municipality's provision, the position may be recorded in the place either for the acquisition value or the nominal value. Cursflow adjustment shall be done over balance sheet 9.75.99.
9.32.27 Escrow amount for loans and so on
The balance shall correspond to the total amount of deposited in connection with the admission of loans, guarantees or the conclusion of the lease and lease agreements, etc.
There is an authorized grouping action :
001 Unspent funds from the quality fund
This is where the deposit of unspent funds from the quality fund in 2009 is being confiscated. The amount of the deposited amount shall be deposited in a separate account in a financial institution.
UTILITIES FOR UTILITIES (35)
9.35.30 Wasting of the Waitying Act
9.35.31 Gas supply
9.35.32 Power supply
9.35.33 Heating supply
9.35.34 Water supply
9.35.35 Other utilities
These functions shall be registered in respect of supply undertakings.
Supply companies-with the exception of electricity supply-differs from the other municipal areas by having to rest in themselves, that is to say. they must be financed from the tariffs and that revenue and expenditure are to be balanced over a number of years. In order to be able to do this, the municipality of the municipality shall be registered with the utilities on these functions.
By the accounts at the latest, the equipment functions are regulated at 9.35.30, 9.35.31 and 9.35.33-9.35.35 following the results of the total operation and construction operations of 1.22.01, 1.22.03, and 1.22.04 and 1.35.40-1.35.44 as well as 1.38.60, as well as : 3:40-1.35.44 and 1.35.40. 1.38.66, provided that the municipality has decided to finance the waste area or parts of it after rest-in-itself-the principle. In the area of waste, authorized groupings are in the middle of each area. The local authority may, in the other areas, if it so wishes, make an intermediariout for function 1.10.06. The reception area is on balance sheet 9.75.99.
As electricity supplies are no longer covered by the communal law-in-itself principle, between the operation of the function of 9.35.32 El-sufficiency, the power supply is no longer regulated for the current result of function 1 22.02. Intermediate registered on function 9.35.32 is only affected by contracts for deposits in
the network or dismantling / reduction of debt ratio ;
It is noted that in function 9.35.32, a grouping is approved for the registration of the activities relating to the activities of the power companies. In addition, the function under last 8 Assets created a grouping for the registration of a commitment to civil servants.
Calculated interest rate amounts shall be taken directly to the functions of main account (s) and is resided to the features 7.35.30-7.35.35.
Depreciation of claims receivable shall be recorded as debit of the functions 9.35.30, 9.35.35.33-9.33-9.35.35 for the net amount and on function 9.59 for VAT for the status account of the rebar (9.28.14) or (9.28.15).
In the case of the law on heat and power supply, provision and depreciation for utilities can be carried out and depreciation. Such provisions and depreciation shall be recorded via the main type 0.
ASSETS CONCERNING AMOUNTS FOR COLLECTION OR PAYMENT FOR OTHERS (38)
9.38.36 municipalities and regions and so on.
9.38.37 Government
The sales consist of third-party requirements as well as the holdings of assets (postgirojections).
ASSETS RELATED FONDS, SCHOLARSHIPS, ETC. (42)
9.42.40 Protecting space pool
A possible balance will be the means of the protective space pool, including the recharge of the funds, which have not yet been used for the purpose of protective space. Refer to the rules for the operation of 8.42.40, by the way.
9.42.41 AldersspareFund
The balance shall correspond to deposits in financial institutions and the nominal value of the stock ' s stock of securities and so on.
9.42.42 Legates
The balance shall correspond to deposits in financial institutions and the nominal value or exchange value of the holdings of transferable securities. In addition, the balance of property values of the fixed properties of the fountains. For reevaluation, this function shall be adjusted by counterposition of function 9.45.46.
9.42.43 Deposita
The balance shall correspond to the nominal value of the assets.
9.42.44 Parking Fund
A balance will be the expression of a requisitive parking contribution contribution, including any increase in funds that have not been used for parking purposes. Reference is made to the rules for the operation of 8.42.44.
ASSISTS ASSOCIATED FONDS, GRANTS, ETC. (45)
9.45.45 AldersspareFund
The balance is an expression of the total value of the font. The difference between 9.45.45 and 9.42.41 corresponds to the Fund ' s intermediates with the municipality.
9.45.46 Legatans
The balance is an expression of the sum of the nominal value or exchange value of the grant capital with a supplement to any mortgage debt in property and of unspent operating amounts and deduction for any overuse of the amount of the operating fee.
The difference between 9.45.46 and 9.42.42 corresponds to the legal intermediary of the grants with the municipality.
9.45.47 Deposita
The balance is an expression for the sum of cash deposita and the nominal value of other deposita.
The difference between 9.45.47 and 9.42.43 corresponds to what the municipality has received as an auntie deposita.
LIABILITIES CONCERNING AMOUNTS FOR COLLECTION OR PAYMENT FOR OTHER (48)
9.48.48 Municipalities and Regions, etc.
The balance shall correspond to the amount of the local authorities concerned, whether they are charged to third parties or not.
The difference between function 9.48.48 and 9.38.36 corresponds to the sum of what the municipality has charged with third parties, but not yet calculated to the requesting municipality.
9.48.49 Government
The balance must respond to the state unsettled responses, whether or not the requirements of a third party are charged or not.
The difference between function 9.48.49 and 9.38.37 is equal to the sum of the amounts collected, not yet calculated and received but not yet paid statehead.
SHORT-TERM DEBT TO FINANCIAL INSTITUTIONS (50)
9.50.50 Box credits and build loans
The balance must correspond to the current Intermedian with the money department for the loan account in question.
For the purposes of checking compliance with the box credit rule, cf. The announcement by the Ministry of the Ministry of the municipality ' s borrowing and the granting of guarantees etc. shall be made in such a way as to make a reenactment of the daily balances of the operation (excluding the buildings loans ; later, loans are converted into long-term loans) over the previous 12 months period.
SHORT-TERM DEBT TO THE STATE (51)
9.51.52 Other Liability
The balance shall correspond to the sum of the state's share of residential deposits and the amount of deferment fees and the difference between the paid and reimbursed social pensions.
The balance shall be adjusted for the closure of the annual accounts for losses to the debtors, as set out in the accounts. function 9.32.22, 9.32.23 and 9.32.25.
The notes on the accounts shall be accounted for for the nominal debt.
A grouping is authorized for the registration of cash compensation to the state in connection with the sharing agreement, cf. § 41, paragraph. 1 in Notice no. 877 of 16. September 2005 on the distribution of assets and liabilities, rights and duties and workers as a result of task relocations on 1. January 2007, in the context of the municipal reform. The amount of the compensation shall be recorded directly in the function with modmail at 9.75.99 Balance account.
SHORT-TERM DEBT (52)
9.52.53 Church taxes and charges
The balance shall correspond to the local authority ' s net debt (possibly due) to the authorities of the church authorities.
9.52.54 Other municipalities and regions
The balance shall correspond to the amount of the amount due to be specified in single-office items.
There are authorized groupings for the registration of cash compensation to municipalities and other regions in the context of the sharing agreement, cf. § 41, paragraph. 1 in Notice no. 877 of 16. September 2005 on the distribution of assets and liabilities, rights and duties and workers as a result of task relocations on 1. January 2007, in the context of the municipal reform. The amount of the compensation shall be recorded directly in the function with modmail at 9.75.99 Balance account.
9.52.55 OHoliday Resort Money
Vacation money from previous earnings for holiday, which has not yet been held, must be registered on the operation.
Staff that have a right to vacation with salary
In the cost accounting, the allowance shall include all paid vacation money for this staff group. This means the general holiday pay of 12.5% of the salary sum and the five special holiday days of 2.5% of the salary sum.
Holiday days are served in the calendar year and will be held in the holiday year, which dates from 1. May to 30. April the following year. This means that there are opportunities for 16 months of earnings before the break-up can be phased out and thus returned to the balance sheet. This means that the guilty holiday money at each clearance of accounts shall include :
-WHAT? Holiday money earned during the current calendar year and
-WHAT? Vacation money from previous earnings year, which has not yet been held, but which must be borne in the period from the closing date and to 30. April, the year after that, if there are no agreements to transfer vacations.
Holiday costs shall be carried out by type 0.7 on the relevant functions with countermail on function 8.52.55, Skylable holiday money when using type 0.9. Holiday payment shall cover either salary during holidays, compensation for the five special holiday days or payment to the Herib Fund ' s Feriefond. In the cost accounting, the holiday payment does not entail a cost for the municipality, but simply that the holiday commitment obligation is reduced. This means that the payments are neutralized by crediting the relevant functions, using the type 0.7 and the debtors function 8.52 55 Owners ' money, using type 0.9. Similarly, the application of the holiday monetary obligation on function 9.52.55 Vacant Resort money with modmail is recorded at the 9.75.99 Balance account.
In the expenditure accounts, the ongoing payments of the holiday funds shall be carried out in the relevant operational areas by the use of the species 1.0 so that the holiday payment tax will follow the employment area.
Staff which do not have the right to be paid during holidays
Debate holiday money represents 12.5% of the salary sum and is regularly recorded on the appropriate counterpart of function 9.52.55, Skyly holiday money. The payment of holiday money is carried out as a balance offset by debit 8.52.55, Skyly holiday money, and crediting the liquid assets. Similarly, the reduction of the holiday monetary obligation on function 9.52.55 is recorded. For this staff group, the cost accounting and the cost account are identical.
9.52.56 Other short-term indebted debts with a national payment recipient
9.52.57 Other short-term indebted debts with foreign payments
9.52.59 Intermediate account
The balance shall correspond to the amount of the amount due to be specified in single-office items. Courier adjustment of any foreign currency debt shall be made at the clearance of accounts with counterbalance in the balance sheet 9.75.99.
There is a function 9.52.59 under the order of 9 passiver approved a grouping for the registration of the / or under-provision of power supply.
9.52.61 Selling institutions with a collective agreement
The balance sheet is the balance of debts with self-governing institutions with a collective agreement. Furthermore, here is the middle of the agreement with the collective bargaining authority.
9.52.62 Reconciliation and Control Account
The balance shall be delivered at the end of the accounts at the end of the accounts.
LONG-TERM DEBT (55)
9.55.63 Selling institutions with an agreement
The balance of the balance shall be the debt-free debt of the self-depart of the road-road debt.
9.55.64 Stat and pitutebank
9.55.65 Other municipalities and regions
9.55.66 Municipalities of Pension Insurance
9.55.67 Other Insurance Companies
9.55.68 Realcredits
9.55.70 Municipality of Municipal
9.55.71 Pengeinstitutes
The balance of the abovementioned functions shall be equivalent to the amount of the residual debt on the loans concerned.
Remaining debt adjustment as a result of the encoding of reserve fund units in connection with ordinary payments of terminal payments is made directly on the main account 9 with counterbalance in the balance sheet 9.75.99. The payment from the credit union of the reserve fund units in excess of remaining debts shall be carried out on function 7.58.78.
In the case of the use of swaps or other financial instruments, the end of the year is adjusted when the use of the financial instruments is of relevance to the value of the balance of debt. The correction correction shall be made on the operation where the original loan is registered with counterbalance in the balance sheet 9.75.99.
The balance of grouping 001 is the long-term indebted debt to the state as a result of the sharing agreement.
The balance of grouping 001 and 002 represents the long-term debt to municipalities hhv regions as a result of the sharing agreement.
9.55.74 Public Emittent bonds in landland
Reindebable debt on foreign loans (function 9.55.74) is adjusted at the end of each financial year above balance-sheet account 9.75.99 after the exchange rates per exchange rate. 31. In December, therefore, only the balance of the ultimo can be calculated to be registered for current exchange rates.
9.55.75 Other long-term debt with domestic creditor
The balance must correspond to the outstanding debt of the loans concerned.
9.55.76 Other long-term debt with foreign creditor
The balance corresponds to the current balance of debt, converted into Danish kroner. Reindebates are adjusted at the end of each financial year above balance-sheet account 9.75.99 after the exchange rates per year. 31. In December, therefore, only the balance of the ultimo can be calculated to be registered for current exchange rates.
9.55.77 Long-term debt for senior-housing
9.55.78 Guilt for ferry investments
The balance must correspond to the outstanding debt of the loans concerned. The adjustment shall be made at the end of the year with a counterposition of 9.75.99.
9.55.79 Debt of Finance Leased Assets
The commitment to leased leases is calculated in the balance as a leasing obligation, in the same way that a common loan is to be considered as a debt obligation.
The size of the debt obligation corresponds at the time of conclusion to the value of the estimated active asset ; therefore, the asset and lease obligation is at the time of the time of conclusion. The lease obligation is credited function 9.55.79 and debited function 9.75.99. The asset is charged at 9.58.80-9.68.87 and will be credited function 9.75.91-9.75.93.
The lease services are broken down into financing costs (interest), and payment reduces the lease obligation. The interest shall be divided so that a constant periodic rate of interest shall be included on the balance of the debt in each financial year. The lease costs in cost-based accounts are deductible from interest and depreciation, while the lease expenses in the cost-based accounts are interest and deduction (= lease).
The accounting value of the asset and the lease obligation will develop differently over the lease period depending on the depreciation of the asset and the calculated payment on the lease debt, why the estimated assets and obligations will seldom have the same size through the lease period.
MATERIAL FIXED ASSETS (58)
Material fixed assets are defined as a fixed asset with a physical substance for renewable use and obtained for the production of goods and services, rental or administrative purposes. Examples of this are property, machinery, transport equipment and equipment.
9.58.80 Gounding
001 Takstfinanced Assets
002 Selway institutions assets
003 Other tax financed assets
9.58.81Buildings
001 Takstfinanced Assets
002 Selway institutions assets
003 Other tax financed assets
Functions are divided into 3 groupings that refer to the charge-financed assets (main account 1 Supply business, etc.), the assets of the self-governing institutions and the other tax-financed assets in the main account (0 and 2) 6.
The primo opening year will be an expression of the current-value total value of the municipality's land and buildings, in accordance with the selected accounting principles. It will, as a general rule, say the original acquisition sum, with deduction of cumulative depreciation. This value will then be adjusted each year at the clearance of accounts with depreciation and, if necessary, the accounts. Depreciation and depreciation. This value must be adjusted for the access and departure of assets.
For the purchase and sale of land and buildings, the records shall be recorded at 9.58.80 and 9.58.81 through derivative entries of records in the account 8.58.80 and 8.58.81.
In the case of assets, the relevant function / site is only charged to the main account 0-6 using the authorized type conversion. The mail will be a cash bank account or a creditor account.
The next step is 're-endering' of the purchase, so it is properly included in the balance sheet as an asset to be written off. This happens by using type 0.0. The relevant funkton / cost point of the main account 0-6 will be credited, while account 8.58.80 and 8.58.81 are debited.
The final step in the bookkearing is a deriving post, where 9.58.80 and 9.58.81 is debited and 9.75.91, 9.75.92 or 9.75.93 are credited, depending on the purchase of the tax-financed area, a self-supporting institution, or whether it is Tax-funded.
It must be ensured that there is consistency between the registrations in the accounts and the facility.
Depreciation and depreciation costs are charged by debtors under main account 0-6 using type 0.1. Receiving is a credit at 8.58.80 and 8.58.81 with use of type 0.9. Mainart 0 must be used to prevent the importance of the appropriation of the appropriation and depreciation. At the same time as this entry is made, a deriving of 9-58.80 or 9.58.81 and the debit of 9.75.91, 9.75.92 or 9.75.93, depending on whether the depreciation is carried out on charges-financed assets, the road-financed institutions, or other tax-financed assets.
Depreciation is carried out by debit 8.58.80 or 8.58.81 and Credits 8.58.81 and Credits 8.75.94 Reserve for revaluation with the associated derivative postings of 958.80 or 9.58.81 and 9.75.94.
The balance for hhv. function 9.58.80 and 9.58.81 shall be the same in the end of the accounting year, the book value recorded in the " 001 Round and Buildings ' category in the facility.
Older properties in the opening balance 2007 shall be measured to the public property line-ring per head. 1. January 2004, corrected for and depreciation, as well as the revaluation carried out during the period 2004 to 2006.
9,58.82 Technical facilities, machinery, major special equipment and means of transport
001 Takstfinanced Assets
002 Selway institutions assets
003 Other tax financed assets
The function is divided into 3 groupings that refer to the charge-financed assets (main account 1 Supply business, etc.), the assets of the self-governing institutions and the other tax-funded assets in the main account 0 and 2-6.
The price in the opening wound will be an expression of the current total value of the municipality's technical facilities, machines, etc., in accordance with the selected accounting principles. As a general rule, this will be the original acquisition sum, with deduction of cumulative depreciation. This value will then be adjusted each year at the clearance of accounts with depreciation and, if necessary, the accounts. Depreciation and depreciation. In addition, the value must be adjusted for any possible. the approach or departure of assets.
For the purchase and sale of technical facilities, machinery, major specialty equipment and means of transport are registered at 9.58.82 via derivative entries of records on account 8.58.82.
In the case of assets, the relevant function / site is only charged to the main account 0-6 using the authorized type conversion. The mail will be a cash bank account or a creditor account.
The next step is 're-endering' of the purchase, so it is properly included in the balance sheet as an asset to be written off. This happens by using type 0.0. The appropriate function / cost point during main account 0-6 is credited, while account 8.58.82 is debited.
The final step in the bookkeeping is a deriving post, where 9.58.82 is charged and 9.75.91, 9.75.92 or 9.75.93 are credited, depending on the purchase of the tax-financed area, or whether it is tax-financed.
It must be ensured that there is consistency between the registrations in the accounts and the facility.
Depreciation and depreciation costs are charged by debtors under main account 0-6 using type 0.1. The mail is a creditation of 8.58.82, using type 0.9. Mainart 0 must be used to prevent the importance of the appropriation of the appropriation and depreciation. At the same time as this entry is made, a deriving post for the crediting of 958.82 and the debit of 9.75.91, 9.75.92 or 9.75.93, depending on whether charges financed, the assets of the self-financed institutions, or others, are made. tax-funded assets.
Depreciation is carried out by debit 8.58.82 and creditors 8.75.94 Reserve for revaluation with the associated derivatives entries at 9.58.82 and 9.75.94.
The balance of the function 9.58.82 shall be identical to the accounting year ' s entry into the accounting year ' 002 technical facilities, machinery, major specialized equipment and means of transport ' in the facility.
9.58.83 Inventory-including computers and other IT equipment
001 Takstfinanced Assets
002 Selway institutions assets
003 Other tax financed assets
The function is divided into 3 groupings that refer to the charge-financed assets (main account 1 Supply business, etc.), the self-sustained institutional assets and other tax-financed assets in the main account 0 and 2-6.
The price of the opening wound will be the value of 9.58.83 as an expression of the current total value of the municipality's inventory, etc., in accordance with the selected accounting principles. As a general rule, this will be the original acquisition sum, with deduction of cumulative depreciation. This value will then be adjusted each year at the clearance of accounts with depreciation and, if necessary, the accounts. Depreciation and depreciation. In addition, the value must be adjusted for any possible. the approach or departure of assets.
For the purchase and sale of equipment, including computers and other IT equipment, are recorded at 9.58.83 via derivative postings of registrations in the account 8.58.83.
In the case of assets, the relevant function / site is only charged to the main account 0-6 using the authorized type conversion. The mail will be a cash bank account or a creditor account.
The next step is 're-endering' of the purchase, so it is properly included in the balance sheet as an asset to be written off. This happens by using type 0.0. The appropriate function / cost point during main account 0-6 is credited, while account 8.58.83 is debited.
The final step in the bookkearing is a deriving post, where 9.58.83 is charged and 9.75.91, 9.75.92 or 9.75.93 are credited, depending on the purchase of the tax-financed area, or whether it is tax-financed.
It must be ensured that there is consistency between the registrations in the accounts and the facility.
Depreciation and depreciation costs are charged by debtors under main account 0-6 using type 0.1. The receipt shall be a creditation of 8.58.83 using the type 0.9.Hovedtype 0 to be used to prevent the use of and depreciation from the appropriation management. At the same time as this entry is made a deriving post with the crediting of 958.83 and the debit of 9.75.91, 9.75.92 or 9.75.93, depending on whether charges financed, the assets of the self-financed institutions, or others, tax-funded assets.
Depreciation is carried out by debit 8.58.83 and creditors 8.75.94 Reserve for revaluation with the associated derivative entries at 9.58.83 and 9.75.94.
The Saldoen for function 9.58.83 must be the same as the entry in the accounting year value that is specified in Category "003 Inventar, including computers and other IT equipment" in the facility.
9.58.84 Material fixed assets during execution and advance payments for material fixed assets
001 Takstfinanced Assets
002 Selway institutions assets
003 Other tax financed assets
This function is an interimposition, an intermediate account, where advance payments and costs for non-commissioned acquisitions and assets during execution are temporarily positioned. Depreciation will not be started before the assets are used, i.e. at the same time as the payments made during this operation are transferred to one of the functions 9.58.80-9.58.83.
The function is equal to the other material fixed assets divided into three groupings referring to the tariff-financed assets respectively (main account 1 Supply business, etc.) and the assets of the self-financed institutions and the other institutions tax-financed assets in main account 0 and 2-6.
The price in the opening wound will be an expression of the current total value of the municipality assets of the municipality during execution. This value will then be regulated every year at the clearance of accounts with any possibility. the entry or departure of assets during execution.
The tangible fixed assets and payments for material fixed assets shall be recorded at 9.58.84 via derivative entries of records on account 8.58.84.
The assets of assets are only debited to the appropriate function / site under main account 0-6 using the previously authorised type conversion. The mail will be a cash bank account or a creditor account.
The next step is the 'reconditioning' of the purchase so that it is properly balanced as an asset ; this happens by using type 0.0. The utility / cost point during main account 0-6 is credited, while account 8.58.84 is debited.
The final step in the bookkeeping is a deriving post, where 9.58.84 is charged and 9.75.91, 9.75.92 or 9.75.93 are credited, depending on the purchase of the tariff-financed area, a self-financing institution, or whether it is tax-financed.
For the departure of material assets during execution, i.e. when an asset is finished and must be transferred to the final category, e.g. "001 Gounded and Buildings", credits 8.58.84 and 8.58.81 or 8.58.82 are charged depending on whether the asset is a building or a technical plant, and so on-equivalent credited, 9.58.84 and 9.58.81 or 9.58.82 are debited.
It must be ensured that there is consistency between the registrations in the accounts and the facility.
The Saldoen for function 9.58.84 must be identical to the accounting year to be identical to the value recorded in category " 004 Material fixed assets during execution and pre-payments for material fixed assets ' in the plant.
INTANGIBLE FIXED ASSETS (62)
The intangible fixed assets shall be defined as identifiable non-financial assets without any physical substance for renewable use. Typically, there will be a cost for development projects, such as investment in system development or some software expenses.
9.62.85 Development projects and other immaterial fixed assets
001 Takstfinanced Assets
002 Selway institutions assets
003 Other tax financed assets
The function is divided into 3 groupings that refer to the charge-financed assets (main account 1 Supply business, etc.), the assets of the self-governing institutions and the other tax-funded assets in the main account 0 and 2-6.
The price in the opening wound will be the value of 9,62.85 represents the current total value of intangible fixed assets, in accordance with the selected accounting principles. As a general rule, this will be the original acquisition sum, with deduction of cumulative depreciation. This value will then be adjusted each year at the clearance of accounts with depreciation and, if necessary, the accounts. depreciation. In addition, the value must be adjusted for any possible. the approach or departure of assets. No revaluation can be performed on these assets.
To and off of development projects and other transferable immaterial fixed assets shall be recorded at 9:62.85 via derivative postings of registrations in the account 8.62.85.
In the case of assets, the relevant function / site is only charged to the main account 0-6 using the authorized type conversion. The mail will be a cash bank account or a creditor account.
The next step is 're-endering' of the purchase, so it is properly included in the balance sheet as an asset to be written off. This is done by the use of species 00. The appropriate function / cost point of the main account 0-6 is credited, while account 8.62.85 is charged.
The final step in the bookkearing is a deriving post, where 9.62.85 is charged and 9.75.91, 9.75.92 or 9.75.93 are credited, depending on the purchase of the tariff-financed area, a self-financing institution, or whether it is tax-financed.
It must be ensured that there is consistency between the registrations in the accounts and the facility.
The costs and depreciation costs are charged by debit the appropriate function / cost point under main account 0-6, using type 0.1. Receiving is a credit on 8,62.85 using type 0.9. Mainart 0 must be used to prevent the importance of the appropriation of the appropriation and depreciation. At the same time as this entry is made, a deriving of 9,62.85 and the debit of 9.75.91, 9.75.92 or 9.75.93, depending on whether these are charges financed, the assets of the self-financed institutions or other of the 975.93 are made. tax-funded assets.
The balance of the function of 96.62.85 shall be the same as the accounting year of the accounting year, as stated in category " 005 Development Projects and other intangible fixed assets ' in the plant.
SALES ASSETS
The set asset is defined as all assets other than fixed assets.
ITEMS OF GOODS (65)
These warehouses shall include stocks of raw materials and auxiliary materials, products during processing and finished products of any kind for resale. Tradepositions shall also include preparedness and cost goods that are not the currency of resale ;
9.65.86 Commodity / Repositories
The following groupings are authorized on the function :
001 Takstfinanced Assets
002 Selway institutions assets
003 Other tax financed assets
The function is divided into 3 groupings that refer to the charge-financed assets (main account 1 Supply business, etc.), the assets of the self-governing institutions and the other tax-funded assets in the main account 0 and 2-6.
The inventory shall be made in the opening of the opening balance sheet. Tradepositions shall be included where the value exceeds 1 million. DKK These are trademarks of the categories of goods registered on the same function. Tradestocks under the triage limit of $50,000 to 100,000. not recorded.
Warehouses between the triage limits of $50,000 to 100,000 and 1 million DKK shall be recorded if there are any presets in relation to inventory, which is considered to be significant.
Compositions are taken into account in both the opening balance and the balance sheet. 1. January 2007 (price mostock) and financial accounts 2007 (ultimobestance).
The price of the opening wound will be an expression of the current total value of the stock held by the municipality, in accordance with the selected accounting principles. This value will then be regulated every year at the clearance of accounts with any possibility. Depreciation and depreciation, where these are considered essential. In addition, the value must be adjusted for any possible. approach or departure. Item positions cannot be written off.
The criteria for the entity must be able to be documented.
Regulating the commodification process must take place at the end of each year. The registrations are recorded at 9.65.86 via derivative postings of registrations of account 8.65.86.
In the case of an increase in sales of goods, the appropriate operation / site shall be credited to the main account 0-6 using type 0.2. The mail line must be 8.65.86, specifying the type 0.9.
In the case of a reduction in the stock of goods, the relevant function / site shall be charged to the main account 0-6 using type 0.2. The mail line must be 8.65.86, specifying the type 0.9.
The final step in the bookkearing is a derive entry, where 9.65.86 is charged / credited (depending on whether an increase or decrease in the inventory of goods) and, where 9.75.91, 9.75.92 or 9.75.93, the corresponding creditation is credited (depending on on the inventory of the tariff-financed area, a self-financing institution, or whether it is tax-financed).
It must be ensured that there is consistency between the registrations in the accounts and the facility.
The balance of the function shall be identical to the accounting year at the end of the accounting year, as specified in category "009 Warestocks / repositories" in the facility.
PHYSICAL FACILITY FOR SALES (68)
9.68.87 Grs and buildings intended for resale
001 Takstfinanced Assets
002 Selway institutions assets
003 Other tax financed assets
The function is divided into 3 groupings that refer to the charge-financed assets (main account 1 Supply business, etc.), the assets of the self-governing institutions and the other tax-funded assets in the main account 0 and 2-6.
The price of the opening wound will be an expression of the current total value of the local authorities ' s premises and buildings in particular for resale. This value will then be regulated every year at the clearance of accounts with any possibility. Depreciation and depreciation. In addition, the value must be adjusted for any possible. approach or departure. The reasons and buildings shall be refused on grounds and buildings intended for resale.
The balance of the function shall be identical to the accounting year at the end of the accounting year, as defined in Category "07" Glap and buildings intended for resale " in the facility.
If the municipality has chosen to make intermediaries with the soil supply area, the function may be used for this, provided that any account and depreciation may also be taken into account. The function shall then be used to account for the accounting results for each of the outlines. If the municipality wishes to calculate the interest rate of the extraction area, this shall be recorded in the function with modpost at 9.75.93. Receive of tax-financed assets. The interest rate shall also be cost in either operation 0.22.02 Boligpurpose or 0.22.22.03 Commercial purposes using the use of type 0.6 and offenders 8.68.87 using the type 0.9.
At the end of the extraction, a final extract account shall be drawn up with associated observations, in particular concerning significant deviations between expected and actual amounts.
Not later than in the context of the clearance of accounts, they shall be converted by way of the type 00 of the building ' s and / or revenues assigned to the functions of 0.22.02 Boligendings and 0.22.10.03 Commercial purposes to 9.68.87 and 9.75.93.
Similarly, in connection with the clearance of accounts balances over 9.68.87 and 9.75.93, the balances shall be as follows : where expenditure (including incl. optionally in the case of interest rates, the net amount of the net amount shall be credited with a charge of the corresponding net amount of 9.75.93 for the repayment of the revenue. If the revenue has exceeded the costs, the conversion is the opposite.
The value of land acquired in previous financial years but, as in the preceding financial year, has been included in a discharge operation, 8.68.87 Gounded and buildings are intended for resale and credited 8,58.80. Round. The corresponding debtor's 9.68.87 and 9.58.80 will be credited.
The municipality ' s expenditure on parent-building otters expenditure, such as a private road facility, is also shown on function 9.68.87 with the counterposition of 9.75.93. These are specified in separate accounts, and a conversion can be made to the respective outlines, as decisions are made on the distribution of expenditure ;
COMMITTY COMMITMENTS (72)
9.72.90 Committy Responsibilities
Commitment commitments have arisen as a result of past events, and the arrival of which is expected to bring about future economic benefits will be expected. Commitment obligations are, as opposed to financial commitments, incertain, in respect of the size or due amount, and shall relate to the accounting year or earlier financial year.
Commitable obligations may be calculated in the balance sheet when :
-WHAT? the local authority on balance day has a legal or actual obligation as a result of an earlier event, and
-WHAT? It is likely that the dismantling of this will result in a move on the municipality's financial resources ; and
-WHAT? a reliable amount may be made of a reliable amount of the commitment ;
In the case of probability, there must be a greater risk of a move on financial resources than in the opposite direction.
As an example of municipal referrals, it may be pointed out to officials ' pensions, the introduction of guarantees to individuals under the social legislation, housing legislation, etc. or the road and sewer loans.
For example, wealthy municipal commitments may, for example, be liabilities deriving from a trial, claims, environmental pollution, deduction of deduction at the end of years of measurement, and it should be noted that registration concerning. environmental pollution is primarily important for assets that are thought to be disposed of within a shorter period of time.
Obligations linked to an asset should not be included as a refering, for example, a polluted property must be written down at the costs associated with the commitment to the obligation to be released.
In the time of the commitment, the commitment is not certain. they are not able to be put into balance on the balance day, for the size or due date. Commitments must therefore be taken into account as the best estimate of the costs involved in balancing the obligation.
It is mandatory to set up committed commitments that exceed 100 000 DKK. In the balance.
Commitating obligations differs from eventuality obligations by ensuring that the latter cannot be adequately relied upon, and that it is not likely that the settlement would lead to a move to the local authority's financial resources.
There are authorized two groupings in the operation :
001 Non-insurance covered official pension schemes
Grouping must show the municipality's debt obligations in the form of pensionable commitments which are not covered by insurance cover.
The Pension Commitment shall be discharged with effect from financial year 2007 on the basis of preconditions for a retirement age of 62 years, Statistics Denmark's latest official habitat preconditions, and a 2% interest rate level. This corresponds to the customary conditions that are most often used in the case of actuarial calculation of the unassured pension burden.
Commitment is being done both for retired, leaving and working in the business of working people. Similarly, the commitment to all municipal and county municipal areas is also set up.
Municipalities, which are reinsured, shall not include the pension obligation in the balance if this is fully covered. If there are any items of self-assurance in the insurance policy, for example, in relation to the dismissal of officials or early retirement provision, the non-covered commitment shall be discharged.
In the case of the opening balance 2007, an actuarial specification of the non-covered pension commitment shall be carried out on the basis of the specified preconditions for a retirement age of 62 years and a basic rate of interest rate of 2%. In this case, the pension obligation shall be recalculated as a minimum, in terms of each 5. Years.
Amendments to the pension scheme may be amended as follows :
a) Exercising by working in the employment of a civil servant to pension rights
b) Change as a result of expected change of mortality, rendition, dismissal and so forth among working people, leaving and retired civil servants
c) Reducing through ongoing payments to retired and transferred officials
The amendment to the pension obligation, as specified in paragraph (a), corresponds to the cost of official pensions in the profit-based accounts in the cost-based accounting process. (c) shall be the equivalent of the expenditure in the cost-based operating accounts.
Eww. (a) :
The costs shall be charged to the relevant cost points where this is authorized, otherwise directly on the function, using type 0.3. The costs shall be calculated as a percentage supplement to 20,3% of the total salary cost for the official ' s staff. The cost shall be credited to function 8.72.90, Commitated Obligations, Grouping 001, Non-insurance covered, using type 0.9. Similarly, the change is recorded on function 9.72.90, Executing Commitment, Grouping 001, with the counterbalance in the balance sheet account.
Exceptionally, from the authorisation of a discretionary cost to an official pension of 20,3% of the total salary cost to the servant's staff, the institutions which provide services under the framework agreements in the social and special training area are not limited. This applies to the fixed cost over the framework agreements entered into between the local authorities and the region. These costs and costs are also conforming in accordance with the rules laid down in the 'Budget and accounting system for municipalities'.
Eww. b)
In the case of the actuarial specification of the pension obligation for civil servants, or precipitation, the value entered in this function, in order to conform to the value of the book-keeping and the actuarial depreciated commitment. Up or depreciation shall be carried out with counterbalance in the balance sheet. Consequently, no distribution shall be carried out at the cost points of the corrective account of the costs resulting from the amount of the action taken by the actuarial calculated undertaking ' s pension liability.
Eww. c)
Ongoing pension payments which reduce the pension obligation shall be recorded using the type 5.1 on function 6.52.72, the payment of an official pension. It is noted that in the cost accounting, pension expenditure does not involve a cost to the municipality, but only that pension provision is reduced, as this has already been included in the accounts. This means that the payments are neutralized by crediting function 6.52.72 using the type 0.3 and debit function 8.72.90 Henset obligations, grouping 001, using type 0.9. Similarly, the reduction of the pension obligation on function 9.72.90 Henset obligations, grouping 001, with modposition at the 9.75.99 Balance account is recorded.
It is noted that the pension obligation for officials in elementary school and so on shall be employed by 31. In March 1992, the State shall be governed by the State, Section 12 of the law on civil servants and so in elementary school. Similarly, according to section 26b of the law on high schools, and so on, on pensions for the principal and the officials of the regions and Frederiksberg Local schools and so on, the State grants subsidies to pension costs on the basis of the State Pension of the State of Copenhagen's high school schools and the official share of the pension provision for civil servants, they are not recuperating to the municipality's statement of pension obligations.
002 Bonus for. pilot checkpoints
Registration of a bonus check box is charged by debit grouping 003 Bonus charges to other actors during operation 5.68.94 Pilot checkpoints when using type 0.8. At the same time, the new grouping 002 Bonus charges will be credited. pilot service centres during operation 8.72.90 Recommendation commitments of type 0.9.
In the payment of bonus, grouping 003 Bonus charges to other actors during operation 5.68.94 Pilot checkout are debited and, at the same time, the liquid assets must be credited.
A precipitation of the indictment will take place by crediting grouping 003 Bonus charges to other actors during operation 5.68.94 Pilot-centers when using type 0.8 and at the same time debit the grouping 002 Bonus payment regarding pilot service centres during operation 8.72.90 Recommendation commitments of type 0.9. The reason for the precipitization of the commitment to be made is that the payment of bonuses in the nature of the case will reduce the commitments made in the case of the payment of the undertaking. bonus payment.
The cost of operation shall be recorded under grouping 005 charges to other actors concerning. insured available on function 5.68.94.
CAPITAL (75)
The property capital represents the difference between the municipality's assets and obligations. The capital is, in this way, an expression of the municipality's wealth. The property capital must be specified on the functions 9.75.91, 9.75.92, 9.75.93 and 9.75.94 as well as 9.75.99.
9.75.91 Receive for tax- financed assets
This is a technical account that ensures that the financial equity capital of the municipality is not increased by including the tax-financed assets on the balance sheet.
9.75.92 Consignpost for the assets of self-governing institutions
This is a technical account that ensures that the financial resources of the municipality is not increased by absorbent the assets of the self-balanced institutions in the balance sheet.
9.75.93 Receipost for tax-financed assets
This is a technical account that ensures that the financial equity capital of the municipality is not affected by the incorporation of the tax-funded assets on the balance sheet.
9.75.94 Reserve for Writes
The function is not a kind of financial equity fund. The purpose of the function is to be able to do how much part of the value of the non-financial asset value that can be attributed to unattributed rewrites.
The records shall also be indicated in a separate listing of the municipality ' s accounts.
Writes must be recorded in one of the following groupings :
001 Takstfinanced Assets
002 Selway institutions assets
003 Tax financed assets
9.75.95. Receive for donations
For private donations of assets or receipt of grants of 100 000 DKK or more, to complete or partial financing of assets forming part of the local authority ' s service production, the asset must be included at the cost price that the municipality should pay for it if it was not received as a donation (dietary value). At the same time, an equivalent passivout is recorded on this feature.
In the following way, depreciation shall be carried out on the book ' s book value on the relevant function of main account 1 to 6. However, the municipality does not need to have any operational costs in the form of depreciation on something that the municipality has been donated. Therefore, an income is registered using the type 0.8 corresponding to the depreciation on the relevant function of main account 1-6. The income / depreciation is matched by a corresponding reduction in this function.
9.75.99 Balance account
The net difference between the separate active and passivity items, including the balance sheet, shall be recorded at the latest in the clearance of accounts-including the balance sheet accounts. It must be ensured in the clearance of accounts that the year ' s amendment to the balance sheet-with the opposite sign-corresponds to the sum of other changes to main account 9.
PART II
APPROPRIATION RULES,
PROCEDURES AND
VIEWS
5 FORM AND PROCEDURAL REQUIREMENTS OF THE BUDGET
Content Page
5.0 Introduction to Part II 5.0-1
5.1 Procedures in relation to the budget adoption 5.1-1
5.2 Requirements for the annual budget 5.2-1
5.2.1 Totalbudget and the budget balance 5.2-2
5.2.2 Bruttopostering 5.2-2
5.2.3 Multi-Annual View 5.2-3
5.2.4 Price and salary level 5.2-3
5.2.5 Moms 5.2-4
5.2.6 Budget for the budget 5.2-4
a. Bevilling Overview 5.2-5
b. Budget Summary for Budget 5.2-6
c. Summary of budget 5.2-7
d. Specifications for the budget 5.2-7
e. Investment table 5.2-8
f. Honest Tax Information 5.2-9
Special budget information 5.2-9
h. Budget Assumptions 5.2-9
i. TakstView 5.2-10
j. Takstinformation 5.2 10
5.2.7 Notes to the budget 5.2-11
5.3 Summary of the time limits for the budget adoption 5.3-1
5 FORM AND PROCEDURAL REQUIREMENTS OF THE BUDGET
5.0 Introduction to Part II
The municipal management authority contains in Chapter V provisions relating to the budgeting, appropriation and clearance of accounts, and so on, the law allows the internal and health minister to lay down detailed rules on a number of points. The rules laid down in the Committee on Domestic and Social Affairs are in part in the accounts of the local authorities and the Ministry of Economic Affairs, the audits and the audits, etc. and, in part, of this electronic version of the municipal budget and accounting system ; municipalities.
Part II of the budget and accounting system includes both actual rules and comments, as well as guidance to the laws, regulations and administrative provisions. The real rules, as far as it has been possible and appropriate, are marked with a framework on the text.
5.1 Procedures for the budget adoption
The municipal management authority and the announcement of the local authorities ' budget and accounting, auditing and so on shall include a series of procedures and time limits for the preparation and adoption of the budget :
By 15. In September, the Committee on Economic and Monetary Affairs has drawn up proposals for the local authorities ' annual budget for the forthcoming financial year, which runs from 1. January to the 31 st. December. The proposal is accompanied by budget estimates for a multiannual period. The notice referred to in the following year shall be that period set to three years.
The financial committee ' s proposal for the annual budget and budget estimates shall be subject to two readings in the municipality Management Board with at least three weeks of intervals. The second reading, which shall be carried out by 15. In October, the draft annual budget and multi-annual budget estimates are adopted by the municipality board.
After the section 3, paragraph 3 of the notice. 2, amendments to the draft budget must indicate the appropriation of the proposal, as well as in the amount of the appropriation that the grant wishes to change. This rule is linked to the requirement that the budget should be immediately suited to realisation. It excludes the fact that amendments can be tabled in more general terms, such as the 'municipalities' board wants to priorititiate the school area in relation to the budget for the Committee on Economic and Social Affairs '. The corresponding rules shall apply to the estimates of the budget.
On the other hand, there is no requirement that any expenditure-increasing amendment should be accompanied by a proposal to finance the increase in costs. If no further decision is taken, the balance shall be provided by the increase in the local income tax, cf. Section 3 (3) of the notice. Two and three.
Furthermore, it is stated in the Governing Act that the final adopted annual budget and the multi-annual budget estimates must be accessible to the municipality's occupiers. A brief explanation of the content of the annual budget and the budget estimates must before the start of the next financial year be sent to the municipality's tenants or indented in the local press.
5.2 Requirements for the budget
A number of provisions have been laid down on how the local authority budgets should be set up, which lines they should include, etc. These requirements must be seen in the context of the various tasks that the budget will have to resolve. There is a distinction between the financial task, the appropriation task and the information mission.
Financial Task
The budget has a financial function to say that the budget does not only contain an overview of the municipality's expenditure, but also an indication of how the total expenditure is to be financed. The budget is therefore an expression of a total deweighting of the spending wishes on tax-charged and the other revenue opportunities. The local authority tax cannot be set up in the course of the year, and there are also restrictions on the cashier's and the borrowable. The financial function of the budget therefore plays a more central role in the municipalities than is, for example, the case in private companies.
The appropriation task
According to the municipal outlaw's section 40, paragraph. 1, shall indicate the budget items on the annual budget, to which the administrative board of the budget has adopted the appropriation, the binding rule for the next year's municipal management.
The budget declaration in the budget is therefore the expression of the allocation of the financial resources allocated by the local authorities between the various municipal task areas. The budget thus indicates the size of the leeway that is left to the committees and to the administration and institutions when, during the course of the year, they are to make financial arrangements on behalf of the municipality.
Information Task
The budget is directed as an information source against the citizens of the municipality, suppliers, employees, with more and on the central authorities. The central authorities shall collect budget data in order to make up the overall resource consumption in the local authority sector. This data collection includes, inter alia, the introduction of common rules on the rules, which are mandatory for all municipalities.
As a special aspect of the information mission, the budget and the draft budget must be appropriate tools for politicians in the context of decisions on the economic priority. This priority is sought, for example, to ensure that the accounts have been built as far as possible, so that sums for cohesive purposes are gathered together.
5.2.1 TOTAL BUDGET AND BALANCE OF THE BUDGET
According to section 3 of the publication of the local authorities ' budget and accounting, auditing etc. must be the balance between revenue and expenditure in the annual budget and in the multi-annual budget estimates. Therefore, in order for the budget to be able to fulfil the financial task, it is important that the budget should be drawn up as a total budget. That means :
The budget shall cover all operating positions and plant items as well as capital movements related to the budget year in question.
Expenses and revenues must be fully included in the budget for the year in which expenditure and revenue are expected to be held.
The agreed budget must be an expression of the best possible estimate of the expenditure and revenue of the coming year. The budget does not appear to have any further explanation or justification, whether the cause is time-related problems, a lack of capacity in the budget, a lack of consensus in the municipal board or the like.
In the course of the budget procedure, amendments can be tabled which alter the preconditions for the balance of the original draft budget. In the notice of the municipalities ' budget and accounting, auditing, etc. Section 3, paragraph 3. It is stipulating that in this situation, balance must be achieved in the overall revised draft budget by raising or lowering the local income tax unless the local authorities adopt a balance in the other way. The same is true of the multi-annual budget estimates.
5.2.2 GROSS ENTRY
In the case of local budgets, the so-called centralisation principle is based on the principle of centralisation. This means that all expenditure is financed under one of all the revenue. The local authorities must therefore be free in its spending priorities and should not be affected by the types of revenue that are part of the total funding.
Therefore, in order for the local authorities to have the best possible basis for making an economic priority, the budget must therefore be drawn up in accordance with the gross position of capital. That means :
Expenditure and revenues shall be entered and specified separately in the budget, regardless of whether gross or net appropriations are given.
The principle of use is not only important in relation to the priority of the municipality of Communism. It is also important for the information mission more generally. Only in the case of the separation of revenue and expenditure shall it be possible to obtain information on the total cost of the total or the total revenues at a given municipal institution or by the municipality's overall business.
5.2.3 MULTIANNUAL OVERVIEW
Together with the budget, a multi-annual summary containing budget estimates for a minimum of a three-year period shall be adopted. The Municipal Management Board's approval of budget estimates is a requirement of law : the aim is to ensure that the long-term effects of the resolutions in the budget are being assessed.
For example, the local authorities can adopt a reorganization of the activity, which means a saving in the last half of the budget year. The full annual effect of saving will not be apparent from the annual budget, but rather on the budget estimate for the first year of the budget year.
In the following points, the multi-annual list must meet the same requirements as the budget itself :
The Multilingual List shall include all revenue and expenditure to be balanced for each of the years and the post-gross position shall take place in accordance with the gross position of capital. On the other hand, there are special rules regarding the price and pay level in the multi-annual summary, cf. below.
5.2.4 PRICE AND SALARY LEVEL
The annual budget shall be drawn up at the price and pay level expected to be in force in the budget year.
The budget estimates in the multi-annual view are drawn up for main account 0-6 (operations, reimbursement and facilities) at the price of the budget year (fixed prices), while the main account is 7 and 8 drawn up in the individual estimate price and wage rates (current prices).
For each day of impact, a separate item shall be shown as a separate item as the total estimated price and pay rise in respect of the main account of 0 to 6 relative to the budget year. The amount shall be shown separately for revenue and expenditure.
By applying fixed prices to main account 0-6 of the budget estimate years, changes to amount sizes from one year to another are always the expression of reals or quantities of reals.
The annual budget shall enter all items at the price and pay level expected to be in force in the budget year.
In the multi-annual view, the entries are entered on main account 0-6 in the price and pay grade budget year (fixed prices), while entries on main account 7 and 8 are specified at the price and pay level expected to be in effect for the individual day lookup (running prices).
For each of the estimates of the budget, immediately after the installation, a special record indicates the total expected price and wage increase for operation, reimbursement and facilities in relation to the budget year.
5.2.5 VAT
The expenditure of main account 0-6 must be used as a general rule, excluding VAT in both the budget and the accounts.
The cost of purchasing VAT is assembled on function 7.65.87. The detailed rules for the accounts and the species covered by the VAT refund scheme are set out in section 2.6.
The requirement for a separate and total purchase of the purchase price shall be seen in the context of the VAT refund scheme, which means that each municipality gets its VAT expenses reimbursed by means of a refund scheme.
The purpose of the VAT reimbursement scheme is to ensure a competitive equivalence between the production of private enterprises in the production of municipal services and the own production of the municipality. Because the municipality ' s own production is not subject to VAT, it would mean unfavourable competition conditions for the private sector, if the municipality was not reimbursed for services purchased by private individuals.
Registered VAT, i.e. VAT in respect of VAT registered in the municipality is conducted in the case of an operation of 8.52.59. The detailed rules for the conversion are described in section 2.6.
5.2.6 VIEWS OF THE BUDGET
Summary views on the draft budget have an important role to play in the political priority process prior to the adoption of the budget. Furthermore, the aim of which has been drawn up on the basis of the approved budget also serves as an information base for the central authorities. Parts for the purpose of the aggregation of the total activity of the local authority sector and, in part, with statistical purposes.
The local authorities are, to a large extent, freely placed on the scale and the form of the material to be distributed to the municipality governing board in the context of the budget processing.
The rules shall be required to grant the allocation of the appropriation overview, tariff overview and comments (cf. section 5.2.7). The individual local authority may select the most appropriate version of the views.
However, in the budget and accounting system, a number of views are included in the budget to be drawn up in accordance with the requirements laid down and sent to the Home and Social Affairs and Denmark's Statistics respectively.
The following table summaries the rules for the distribution and the submission of views to the budget.
|
||||||||||
a. Grant View
It is both mandatory to draw up the draft budget for the draft budget and the appropriation of appropriations for the budget that has been adopted.
Of the appropriation, it shall be clearly stated which of the budget headings the individual appropriation is attached to. There must therefore be no doubt as to :
-WHAT? Which items the authorization include :
-WHAT? The amount of the authorization shall be granted, including whether there is a gross or net appropriation,
-WHAT? Which committee (or, where appropriate, which administrative unit) has been given to.
The appropriation of the works must also be included in the appropriation inventory, so that it is at least clear how large a total amount of raw material associated with each committee (on the amount of raw material and the fixed appropriations, see Chapter 6).
The demarcation of the budget in appropriations is a key condition for the budget to serve as a basis for the day-to-day administration, the ongoing economic governance and the subsequent verification.
Specific requirements have not been established for the setting up of the appropriation view. This is related to the minimum level of the appropriation level from this point in time to the committee stage (see, cf. Chapter 6). Thus, appropriations can be submitted across the authorized account plan, and since the committee structure may be different from municipality to municipality, the design of the appropriation will be entirely dependent on local conditions. The only requirements are, as I have already said, that each appropriation is clearly defined in relation to the account plan, as well as in the committee (or administrative unit) granted to the authorization.
Amount of the appropriation view shall be given in full 1000 kr. or thereunder.
An appropriation map shall be drawn up in relation to both the draft budget and the agreed budget. The authorization list shall show the items delimited in relation to the chart of accounts-to which the municipality management board takes up the appropriation. In addition, the authorization list shall include at least the amount of the budget's insubordination amount as specified at committee level.
A draft of the appropriation plan shall be distributed to members of the municipality Management Board in connection with the processing of the draft budget.
The final authorization list shall be submitted no later than the 5. January, electronically to the Ministry of Welfare on e-mail :
budgetregnskab@ism.dk
b. Budget view to budget
The objective of the Heads of view is to give a summary overview of the budgeted activities and their funding. The main aim is, inter alia, for a first statement in the Ministry of the Interior of the budgets of the municipal sector. This is why the main view should be submitted immediately after the budget adoption and before the submission of the other budget material.
The budget summary for the budget includes the following sections :
A Operational Enterprise, B Facility, C Renter, D Finance charges, E Deduction on loan and F financing. The budget is in the main view broken down into main accounts, as the main account is fragmented further so that the increase / consumption of liquid assets, mortgage payments, loans, and general subsidies and taxes are shown separately.
Predictions in liquid assets shall be entered here as a net amount and shall be shown in the main view of the expenditure column in the case of increment and in the revenue column in the case of consumption.
A principal view of the adopted budget must be drawn up.
The main view will be submitted by the 19th. October to the Home Affairs and Social Services.
The Ministry of the Interior shall send out the necessary schema material for the preparation and submission of the main view in advance of the budget.
c. Summary of budget
Comparing of the budget serves as the main view of information and statistical purposes. The partition breakdown is the same, but the level of detail is greater and the summary is extended to both the budget year and the three budget estimate years.
This is due to the fact that, in addition to the above-mentioned aims, the summary must also meet a planning objective.
The degree of specifier is not the same throughout the conception. Depending on the nature and content of each item of expenditure, the budget information in the summary is determined by the main function or function level.
A summary of the agreed budget shall be drawn up in accordance with the scheme which the Home and Social Office emits prior to the budget adoption ;
Summary of the budget shall be submitted by the 15th. November to Denmark's Statistical.
The Ministry of the Interior and Social Office shall send out the necessary schema material for drawing up and submitting a summary of the budget in advance of the budget.
d. Specifications for the budget
The purpose of the specs for the budget is the detailed budget report to the central authorities.
Specifications must be drawn up to the adopted budget, i.e. a summary of the budget items where the degree of specification is the same as in the Authorized User's account. Specification rates are as general rule as follows :
Main account
Main function
Action
Dranked
Ownerconditions
Grouping (Operating)
Main
Art (as far as the main species 4, 5, 7 and 8)
The specifications for the budget shall be reported at the latest by the 15th. November to Denmark's Statistical.
Amount of the specs for the budget shall be entered for a total of 1,000 kr.
Where there is only ownership 'Egne', this title shall be omitted from the specifications.
In the case of groupings, operating costs are specified only in authorised groupings. If these groupings are not exhaustive, the proportion of the total expenditure which does not relate to the authorized groupings shall be recorded under the grouping number 99 : non-approved groupings.
e. Investment Summary
The report of general budgetary information to the central authorities includes, at last, an investment plan for the budget year and the budget estimate years.
In the investment view, schematics shall be made in schematics for the appropriations allocated by the local authorities and their links with the annual budget and in the budget heading years.
The applicable authorization rules referred to in Chapter 6 offer the possibility that the municipal board may, to a certain extent, submit a framework of additional works of works. Similarly, the municipality board has the ability to apply a full framework at the committee level of the amount of money for the works in the budget.
The practice of the use of the framework appropriations and the degree of amount of the amount of raw material available in the budget will thus be able to vary from municipality to municipality.
As a result, the investment view is not bound by certain requirements, but must be adapted to the appropriation conditions in the individual municipality. However, different rules apply to the contents of the information contained in the investment view.
In relation to the budget that has been adopted, a summary of works works to which the amount of raw material available for the budget year and / or one or more of the three budget estimate years.
The investment view shall be submitted no later than 5. In January, electronically, Domestic and Social Services.
For each of the equipment, the investment view must contain information on :
-WHAT? Date of publication and, where appropriate, the updating of the civil engineering appropriation of the amount of the plant authorization
-WHAT? Dates of Work Expected Start and Completion
-WHAT? Costs relating to the construction work which is expected to be held prior to the budget year concerned
-WHAT? the amount of the amount of money allocated in the budget year and each of the three budget-over-tenderers ;
-WHAT? Expenditure relating to civil engineering activities which are expected to be held after the end of the budget estimate period
-WHAT? The updated expenditure estimates.
Amouns in the investment view shall be given in full DKK 1,000.
f. Special Tax Information
The report of the special tax information scheme provides an overall picture of the individual municipality's budgeted tax revenues. The schema contains sections for 1) Municipality income tax and church tax rate, 2) Depreciation% and church tax rate, 3) Self-income tax information (4) Income Tax Information, 5) Autumn Adjustments and 6) Property Tax Information. The tax information shall be sent to the Customs & Tax, where they form the basis for the payment of the 12-part of the municipalities.
The special tax information scheme shall be submitted to the Ministry of Domestic Domestic and Social Services no later than 19. -October.
The Ministry of Domestic and Social Affairs shall send out the necessary schema material for the preparation and submission of the specific tax information in advance of the budget.
Special budget information
The schema of specific budget information contains information which, inter alia, relates to the calculation of the municipal services expenditure.
The schema of specific budget information shall be submitted to the Home and Social Ministry at the end of October.
The Ministry of the Interior and Social Office shall send out the necessary schema material for the preparation and submission of the specific budgetary information in advance of the budget.
h. Budget Prerequisites
The preparation of the budget is based on a number of prerequisites for platualas, lifts, passport guarantee, private care grants, and this information is used in connection with the calculations of the Domestic and Social Affairs local authority figures ; and are further disclosed to Statistics Denmark, KL, Ministry of Social Affairs and others.
A list of prerequisites must be drawn up for the budget which has been adopted.
The budgeting assumptions will be submitted at the end of October to the Ministry of Domestic and Social Affairs.
The Ministry of the Interior and Social Office shall send out the necessary schema material for the preparation and submission of budgeting assumptions.
i. Takst view
To ensure a general openness and information on the local authority rates that are applicable to the citizens, a tariff summary shall be drawn up for the budget. It is mandatory to draw up a tariff overview both for the draft budget and for the budget agreed.
The keyboard view must include a list of the charges covered by Section 41a of the Governing Act. It deals with the provision of services to citizens from municipal utilities and for the use of social institutions and schemes, etc., and school-free time arrangements. For example, in the case of tariffs to be included in the tariff list, the payment for daycare places and day care, food delivery, connector levies for utilities and prices for electricity, gas, water and heat and waste disposal and waste water may be mentioned.
In the tariff annex, information on the size of other substance should also be included. Examples of these may be expedition charges and charges for permissions, information and certificates. In addition, certain tariffs can be mentioned in the area of culture and the area of leisure, such as half-rent, and the grappling for the swimming and the like.
No further requirements have been laid down for the tariff list, which will therefore be prepared according to the wishes and needs of each municipality.
A tariff overview shall be drawn up both for the draft budget and for the final adopted budget.
A tariff-scale proposal will be distributed to members of the municipality Board in connection with the processing of the draft budget.
The final draft of the final budget shall be submitted electronically to the Ministry of Domestic and Social Services no later than the 5. January.
j. Takst Information
The local authority's budget is based on a number of assumptions on revenues from among other rates of the day's-, supply and ageing area. This information is used in the local authorities ' local authority's local authority figures and is passed on to Statistics Denmark, the Ministry of the Environment, and others.
A list of charges must be drawn up. The key information shall be sent to the Ministry of the Domestic and Social Services on a primo December basis.
The Ministry of Domestic and Social Affairs shall send out the necessary schema material for preparation and submission relating to tariff information in the prior to the budget.
k. Multi-Annual View
The draft annual report shall be drawn up and adopted in conjunction with the budget. The Municipal Management Board's approval of budget estimates is a legal requirement : further reference to the multi-annual list is under 5.2.3.
5.2.7 COMMENTS ON THE BUDGET
The local authority budget consists of the numerical inventory of the total budget and the associated inventory of the appropriations allocated to the budget.
The explanatory notes to the budget are nearer to the assumptions and content of the budget. The budget considerations also have an appropriation. The comments may, therefore, be subject to the conditions and conditions for the use of a grant. These remarks are binding on the individual holder of the authorization in the same way as the amounts in the appropriation view are limited to specific provisions as regards the design and content of the explanatory notes to the budget. However, it is a requirement that it is clearly stated in the explanatory statement that they have an appropriation in terms of appropriation, cf. above or whether they are of more general informative nature.
In addition to this, it is a requirement that the notes on the budget contain a statement on how the budget is affected by the conclusion of Lease Events, including sale and lease-back events. The statement should cover the impact of both expenditure and revenue in the budget as a debt ratio and financial commitments.
It may be appropriate to separate the comments of the budget in a general and a special part.
In such a division, general remarks will most often be used in the first instance to serve an information task. The information can be directed at both the political decision-makers and the municipal administration as the citizens. These general, informed budgetary remarks, for example, could include a statement of general budget assumptions such as price and salary estimates, estimates of the future population composition and estimates of the taxable base. In addition, the local authority's objectives for the development of the local authorities ' global economy can also be set out in the same way as the local authority's financial management objectives, including taxation. In addition, it is possible to make a statement on the extent and development of the municipality and the development of the municipalities ' s debts and intermediates with utilities in the budget year, as well as the size of the liquidity primo and the end of the budget year-and the objectives of the municipality. The development in debt and liquidity, in the shorter and longer term, are currently in debt and liquidity. It refers to the recommendation for a financial strategy to be drawn up in the agreement on the local authorities 'economy and service 1999-2002, and the reference to it in the report' The Municipality of Commissioning ', the Interior Ministry, April 1998. In addition, general comments may be attached to the individual selection areas or main accounts. For example, the background for reprioritizing over last year's budget or given descriptions of ongoing or planned construction works or conversion projects. In addition, the remarks may include a reference to the overall objectives of the municipal management board for the development of each service area.
The special remarks, on the other hand, will contain the more in-depth statement of the preconditions and content of the budget with detailed comments to the individual main functions and functions, etc.
I should like to make a few comments on both the draft budget and the final budget.
The comments on the draft budget are distributed to the local authorities in relation to the examination of the budget proposal.
The notices to the adopted budget shall be submitted no later than the 5. In January, electronically, Domestic and Social Services.
It should also be noted that the municipal register and accounting regulations, or other internal regulations, will be able to contain provisions which, on the basis of the annual budget lines, lay down the terms of the appropriations for the appropriations ; use.
5.3 Summary of the time limits for the budget adoption
The deadlines for the preparation and adoption of the budget, including for the submission of budget material to the central authorities, are summarized in the following.
By 15. The Committee on Economic Affairs and Industrial Policy shall prepare the draft budget
The board.
By 15. The October budget shall be adopted.
By 19. Oct in the Oct and Tax Information Special Information
To the Home Affairs Ministry.
At the end of October Special budget information and budgeting assumptions are submitted to the Ministry of Domestic and Social Affairs. The specified schema material is shown in the specified schema.
By 15. November Summary and Specifications shall be submitted to Denmark
Statistics.
Primo December Takst information is sent to the Domestic and Social Services. The specified schema material is specified in the specified schema
By 15. In December, Activity and resource views for hospitals are sent to the Health Services.
By 5. January Bevilling Overview, investment view, tariff overview, and
comments shall be sent electronically to the Ministry of Domestic and Social Affairs on e-mail :
budgetregnskab@ism.dk
.
If the dates mentioned on a Saturday or Sunday are delayed, the deadline for the following monday will be delayed. However, this does not apply to the deadlines for the presentation of the budget proposal and the adoption of the budget.
6 APPROPRIATION RULES
Content Page
6.0 Introduction 6.0-1
6.1 Appropriation Types 6.1-1
6.2 Appropriation level 6.2-1
6.2.1 Appropriation level for operating appropriations 6.2-1
6.2.2 Appropriation Level of Facility appropriations
and on-call amounts 6.2-2
6.2.3 Appropriation appropriations for financial accounts, 6.2-3
6.3 Gross allocations and net appropriations of 6.3-1
6.4 Framework management and transfer access for institutions and so on 6.4-1
6 APPROPRIATION RULES
6.0 Introduction
An authorization shall mean the authority of the local authorities to hold expenditure or to be charged with revenue within the economic framework established and in accordance with the conditions under which the authorization has been granted.
In the section 40 of the municipal management board, it is stated that the authority of the authorization is at the municipality board. At the same time, it is specified that measures that will result in revenue or expenditure not granted in the context of the adoption of the annual budget shall not be implemented before the municipal management board has notified the necessary authorization.
The law of the law means that it is not allowed for the municipality to delegate the authorization. Master rules are in other words :
It is only the municipality board which can grant an authorization
Appropriation cases must always be included on the agenda of a municipal management board meeting
No expenditure or revenue shall be taken in the municipality without having the necessary authorization from the municipality Management Board before it is available (see. however, paragraph 6.1),
However, in the case of a change to the Governing Act in 1993, the authority of the municipality may be able to charge the Committee on Economic Affairs to grant supplementary appropriations in cases where amounts from a driver or construction appropriation should be transferred to another driver's- or the construction appropriation, cf. (for supplementary appropriations).
However, the general rule on the prohibition of the delegation of the authorization does not mean that all expenditure on expenditure or revenue in the municipality must be submitted to the municipality of the public authorities. In such a way, the provision shall not preclude the granting of authorization by the municipality of authorisations of authorisations and responsibility for the application and compliance of the appropriations to the standing committees-and to the leading committees-and to the leading bodies ; suffered in the municipal administrations and institutions.
As a rule, it will be the Committee on Economic Affairs and the Standing Committee, which, at the municipal management authority's authorization, is empowered to bear the costs and the revenues of revenue. The selections may then decide to delegate the competence and responsibility of the Commission to the municipal administration, institutes and so on.
However, this does not have to be the case. Therefore, the provisions of the Governing Act do not prevent the municipal management board at its authorisation decision, for example, directly to an institution's head.
The Communchial Management Board's appropriation is mainly in the context of the adoption of the annual budget.
The annual budget appropriation function is set directly in section 40 of the municipality of management. It is clear that the budget items on the annual budget for which the local authorities have appropriated the appropriation shall make the binding rule for the next year's municipal management.
The budget allocation in the budget shall be specifically expressed in the budget for the allocation of appropriations and in the budget lines.
Each appropriation must show :
Which committee (or the administrative unit) has been granted to :
Which area or the activities of the authorization include the delimitation of the contoplanes ;
The amount of the appropriation is on.
the reservations and conditions which may apply to the utilisation of the authorization ;
However, the Municipality of the Municipal Management Board is not only linked to the budget.
Operating appropriations shall be submitted at the time of adoption of the budget.
Plant appropriations may, on the other hand, be submitted by the Council of Directors at any time in the budget year. It is, however, a prerequisite for the implementation of the civil engineering budget that the amount of the amount of raw materials needed to be held in the budget has been set aside for the costs of the work.
The local authorities may, at any time during the course of the budget year, submit additional appropriations for both operational and investment appropriations as a raw material amount.
It should also be noted that the provision of tariffs for services from municipal utilities and for the use of social institutions and schemes, etc. as well as school-free time regimes, cannot be delegated to committees or administration. It is stated in Article 41a of the municipal management board that a decision on the setting of payments from citizens for services from municipal utilities and for the use of social institutions and schemes, etc. as well as school-free time schemes, must be taken. by the municipality Board.
The rules of application which are reviewed in the following are linked-with no other information given-both to the appropriations allocated in connection with the budget adoption, as for the subsequent supplementary appropriations.
The budget has been converted more than the sum of the appropriations. The budget shall therefore cover a number of items to which no provision is made for the appropriation of the administrative position of the municipal management board.
The following sections are detailed in more detail for the applicable authorization rules.
6.1 Appropriation Types
The municipal appropriation rules are being made between three types of appropriations, namely :
-WHAT? Operating appropriations
-WHAT? Supplementary appropriations
-WHAT? Supplementary appropriations
-WHAT? Operating appropriations
Operating appropriations are one year olds and will be given to operating expenses and revenues and state reimbursements below the 90-6 main accounts. That is to say to the posts which are allocated to the authorised contoplanes ' dranstvalues ` 1 and 2.
The rules governing the release of operating appropriations shall also apply to :
-WHAT? Interest expenditure and revenues on main account 7-features 7.22.05-7.55.76 operations
-WHAT? Deduction on the lending-credit page related to the 8.32.20-8.32.27 utilities
-WHAT? Deduction on the accepted loan-debit page for the operations 8.55.63-8.55.78
-WHAT? Deposits and compensatory payments and reimbursement of the purchase tax features 7.62.80-7.65.87
-WHAT? Taxes-Features 7.68.90-7.68.96
Operating appropriations shall be made in the context of the budget adoption and must be indicated in the budget-related allocation. In the explanatory statement to the budget, the appropriation may also be laid down for the utilisation of appropriations.
Operating appropriations shall not be exceeded before an additional authorization has been obtained. It follows, among other things, that the supplementary appropriations for operating appropriations cannot be refused after the end of the financial year they relate to.
Supplementary appropriations
Supplementary appropriations may be one-or multi-annual and shall be allocated to plant expenditure and revenues in the main accounts 0 to 6. That is to say the items that are allocated to the authorized contoplanes in the 'drbin' value of 3.
The rules concerning the release of appropriations shall also apply to :
-WHAT? The lending-the debit page for the services 8.32.20-8.32.27 utilities
-WHAT? The borroplination credit page for the 8.55.63-8.55.78 features
Supplementary appropriations may be handed down at any point during the financial year. The declaration may, however, have no place in the context of the budget adoption.
It is, however, a prerequisite for the utilisation of the equipment, that the budget has been allocated for the provision of a level of raw material to be held in relation to the costs and revenue of the equipment. In other words, it is a precondition for the start of a construction work that both a budget appropriation and the budget have been allocated the necessary amount of raw material.
The construction appropriation for a plant work shall be linked to the monetary and substantive conditions laid down by the local authorities in relation to the assessment and processing of the total construction work. A supplementary appropriation is therefore linked to the overall work of the plant, whether it is calculated to extend over one or more years. The facility authorization shall be indicated at the time of the authorization at the price of the grant, regardless of whether the work is expected to extend over a multiannual period.
Although a construction appropriation is multiannual, expenditure may be incurred in the course of each financial year in respect of the equipment in question corresponding to the amount of the amount of raw material in the budget.
The amount of the amount of the works shall be indicated in the budget-related budget allocation. In the explanatory notes to the budget, the terms of the utilisation of the raw material may be laid down.
The distinction between operational and civil engineering appropriations
The distinction between operating and plant expenditure may in some cases give rise to doubts. In these circumstances, there may be a question of the appropriation procedure to be implemented for the measure in question.
Reference is made to the general guidelines for operational expenditure, as referred to in Chapter 2 (2.2).
Supplementary appropriations
The local authorities shall be able to grant supplementary appropriations to both the operational appropriations and the amount of money available for the year.
It is stated in the section 40 of the municipality of Governors of 40 that any supplementary appropriation for operating appropriations or on-call amounts shall indicate the way in which the expenditure to be granted expenditure shall be financed.
In addition, it is stipulate that no measures may be taken which will result in expenditure and / or revenue for the municipality before the local authorities have been authorised to grant authorization. This provision shall, at the same time, imply that the overrun of a operating or construction appropriation or of the amount of the expenditure entered in the budget requires a prior supplementary allocation from the local authority of the municipality of the Administrative Board.
However, in two respects, it may be deviations from this general rule :
First of all, legislative measures can, where necessary, be implemented without prior authorization, but the appropriation must be obtained as soon as possible. This possibility is directly mentioned in the law and intends to ensure that, in accordance with law such as a change in a tariff change in respect of a social service, a law or issuance of a parliament may be put into effect immediately and therefore not ; need await the appropriation of the municipal management board.
Secondly, it will not be considered to be contrary to the law if there is an appropriation exceeding in cases where the amount granted is or may be considered to be calculated in a calciculatory. This means that it is not possible to indicate the size of expenditure or the amount of revenue more accurately, because these will depend on more or less certain future events.
This would typically be a question of services, which the municipality has a duty to provide in accordance with the law. In fact, as an example of a kallitarian amount, the costs of public health care can be mentioned. The authorization shall be based, in particular, on the basis of fees per year. Patient contact, while the number of patient contacts and, consequently, the total cost can be estimated at a discretionary basis. In such a case, royalties will continue to be able to be paid, even though the number. of the patients exceeding the expected and thus exceeding the appropriation.
The budget lines for the items concerned should indicate that there is a kalkulatoric expenditure or revenue. In addition, it will be in accordance with good administrative practice that the municipal management board will be presented with a supplementary appropriation application, provided that in the budget the amount in the budget on a calciary post will not be observed.
The local authorities shall have the opportunity to grant additional appropriations in cases where amounts from a driver or construction appropriation are to be transferred to another driver or construction appropriation for the Committee on the Administrative Board.
The authority will be able to cover the repredisposition between notified operation and equipment appropriations, that is, the main account 0-6. It is also provided that the decision by the Economic Committee on the dispose of funds after the prior negotiation with the committees concerned is taken into account.
Furthermore, the authority of the municipal management authority to the Committee on Economic Affairs must clearly specify the extent to which the authorization includes, including the extent to which the authorization is limited, for example to certain amount size, selection areas or appropriation areas ; or Thus, the transfer of amounts from one committee to the authorization of another committee requires the consent of both committees.
Budget items without the appropriation function
The budget shall cover a number of items that are not associated with an appropriation, and in which case no appropriation is to be made of the municipal board of directors.
It is a question of a number of capital headings, as well as the amount of money involved in the works. These items are part of the budget with a view to achieving the financial function, that is to say. in order for the budget to form the basis for the assessment and position of the municipal management board and the manner in which the total local authority activity is to be financed.
This is the following capital headings :
Courier and Courier Features 7.58.77-7.58.78
Preceliabilities in liquid assets and short-term receivers : 8.22.01-8.28.19
Diversion in assets and liabilities for other-operations 8.38.36-8.48.49
Compostings in short-term debt-operations 8.50.50-8.52.62
In addition, it relates to the following functions, which are solely used in the cost-based accounting and which are not therefore having a financial function either :
Offset in debt relating to financial leaked assets (function 8.55.79)
Offset in the inventory of material fixed assets and turnover assets (8.58.81-8.68.87)
Offset in committed pension liabilities (function 8.72.90)
Offset in own funds (features 8.75.91-9.75.94)
Therefore, the financial records and the cost-based items shall not be included in the budget appropriations.
The amount of raw material entered in the budget shall specify the upper limit on the size of the expenditure involved in the budget year for the expenditure concerned.
The overwriting of the amount of raw material shall therefore require a supplementary appropriation in the form of a supplement to the amount of raw material. The supplementary allocation shall indicate the manner in which it is to be financed.
Addendum to on-call amounts must be given prior to any overshoot. It follows, among other things, that allowances for on-call amounts may not be paid after the end of the financial year which they relate to.
The amount of the works shall be entered in the budget for the budget.
6.2 Appropriation level
The appropriation level assigns itself to the level of detail of the control that the budget's dividing into appropriations is expressed.
Through its choice of appropriation level, the municipal board establishes the range of the freedom of operation which has been granted the holder of the authorization in the management of the area concerned on behalf of the municipal management board. The level of the authorization will be of significance for the appropriation of the appropriations for the budget year to make relocations of budget amounts. For example, there may be relocations between cost locations, groupings, or species.
The commitment of the will of the holder shall be further determined by the conditions and reservations expressed in the budgetary lines or the municipality ' s box and accounting regulations.
According to the local authority section 38, the Home Secretary establishes the detailed rules for the specification of the budget items to which the local authority on the annual budget's final adoption must take account of the annual budget.
The rules laid down are described below.
6.2.1 APPROPRIATION LEVEL FOR OPERATING APPROPRIATIONS
In the case of operations authorisations, the minimum requirements for the level of authorization are as follows :
The annual budget ' s final adoption as a minimum requirement for the operating positions of the budget shall be specified at the committee level at the final adoption of the budget.
The local authorities may, after this provision, freely choose to submit a larger or smaller number of appropriations-at the end of the day a single appropriation-to the individual committees. Depending on this, the individual appropriations will be able to include a smaller or larger area of the activities carried out under the individual committees.
If the municipality's committee's committee is responsible for the whole of the main bank accounts to be a joint committee, then the municipalities can therefore choose to submit a single appropriation covering these main accounts as one. For example, a Standing Committee of Committees-a standing committee-has such a broad range of responsibilities that it can be allocated a single appropriation of three entire main accounts, (main account is 0, 1 and 2).
There is also the possibility of the appropriation of parts of several main accounts, the main functions and so on in one appropriation-in other ways, across the Authorized Accounts plan. For example, there will be one single appropriation for childcare facilities, including crèches, kindergartens, etc. on main account (Social Tasks and Employment), as school-free time schemes and youth clubs in main account (Education and training). culture). The only way to do this is for the relevant measures to be consolidated under one committee.
On the other hand, appropriations which cover more than one committee must not be allowed to be given. For example, there is no single appropriation for the whole of the main account (Education and culture), if the municipality's committee structure leads to the fact that primary school education is a matter for one standing committee and leisure learning under another.
In this context, it is noted that the local committee set up under Article 65 of the Board of Governors of the Administrative Board may, by the way, be extended to cover the specified tasks, irrespective of whether or not they are covered by several of the committees set up by the municipal management board. The authorization must be geographically defined geographically, for example, by setting the cost point.
The rules on the level of appropriation constitute only a minimum requirement, that is to say a limit on the level of the level of appropriation. So it is the individual municipal board of directors freely deciding on such a detailed appropriation binding, as it wishes. It is also the case that the municipality Board may select a detailed appropriation binding in some areas, while other areas under the relevant committee are combined in a single appropriation.
Finally, the municipal board, as previously mentioned in connection with the authorization, may specify special reservations and conditions for the utilisation of appropriations in the budget lines.
6.2.2 APPROPRIATION LEVEL FOR FIXED APPROPRIATIONS AND ON-CALL AMOUNT
Supplementary appropriations
In the case of appropriations, the following general rule concerning the level of appropriations shall be :
As a starting point, a separate construction appropriation must be given for each construction work.
However, the authorization rules shall be provided with the possibility of derogating from this general rule and by means of additional works together in one construction appropriation, provided that it is a reduction in the level of construction projects. The rules on this may be summarized as follows :
It will be possible to provide framework appropriations for works that are :
-WHAT? Is less scale
-WHAT? Are closely related, that is to say. of the same project type
-WHAT? Either the end of the budget year, or is a well-defined project, will be terminated.
All three conditions must be fulfilled for each framework grant.
The approach to providing framework appropriations works will, for example, be used to provide one framework allocation for all energy-saving measures.
If the works are all covered by the same Committee, the framework authorization may be granted to this committee, which shall also be allocated to the amount of the budget for the amount of the budget. In the case of the civil equipment workers, the framework authorization (and the amount of raw material) could be granted to the Committee on Economic Affairs, provided that it does not conflict with the competences laid down in the management statute.
When the possibility of providing framework appropriations with a large number of works is limited to minor and cohesive works, it is due to the fact that major planning and long-term operational economic structures have such significant planning and long-term operations. consequences that they should be dealt with by the entire municipal board.
Prodicidity Amount
As referred to in paragraph 6.1, a condition for the construction of a construction work is that there are both a supplementary appropriation and that there is provision for a budget of raw material in the budget.
In the case of a fixed worker, the corresponding rules concerning the appropriation level as for operating appropriations shall apply, i.e. :
The annual budget ' s final adoption as a minimum requirement for the budget ' s raw material shall be based on the final adoption of the budget as a minimum requirement for the budget ' s budget ;
The local authority on the Committee on Budgets therefore has the opportunity to set up the amount of raw material in the budget for the construction of the same committee. If the municipality of the local authority is able to do so, the relevant committee will be given a higher level of freedom, since the committee may compensate for the excess of one raw material with savings on another, without prepping an additional appropriation from The city council.
6.2.3 APPROPRIATION LEVEL FOR FINANCIAL ACCOUNTS
The rules of procedure shall include, as referred to in Section 6.1, a number of the financial items under main account (7) and (8). For these items the rules on the appropriation level are as follows :
In the case of the financial items under main account (7) and (8), the municipality board at the end of the annual budget shall be subject to the final adoption as a minimum requirement for the following :
All interest receipts under one-features 7.22.05-7.35.35 services
All interest expenses under one-features 7.35.30-7.55.76 operations
Deduction on loan under one-utilities 8.32.20-8.32.27
Deduction on accepted loans under one-features 8.55.63-8.55.78
Deposits and countervailing, including the compensatory payment of VAT under one-feature 7.62.80-7.65.87
All taxes under one (features 7.68.90-7.68.96) Taxes under one-operations of 8.72.90-8.75.96
The allocation of main account (7) and (8) of these separate appropriations shall be, as well as the other rules relating to the level of authorization-only an upper limit of the level of the appropriation level. The Municipality Board may freely choose to specify all or part of these items further in the appropriation view.
Furthermore, in relation to the level of appropriations relating to taxes, reference shall be made to the provision referred to in section 5.1 of the notice. 392 of 2. May 2006, section 3, paragraph 3. Two and three. The provision has shown that expenditure increases in the budget for the budget should be financed by the increase in local income tax, with a small number of other decisions by the local authority.
6.3 Gross appropriations and net appropriations
A gross appropriation will say that, for municipal measures, which both involve expenditure and revenue, a expenditure appropriation and a revenue appropriation shall be granted. In the course of the year, in order to obtain revenue beyond the budget, such revenue may not be used without an additional allocation from the municipality board for increasing expenditure.
A net appropriation will say that the municipal management board alone will take the amount of the net costs, that is to say, the amount of the net cost. expenditure deduced from revenues. Therefore, the holder of the authorization will be able to use any revenue beyond the budget to increase expenditure within the same appropriation, without having to obtain an additional appropriation from the municipality board.
The following rules shall apply in respect of the release of the gross cartias respectively :
In the case of the operating company (dranst 1 and 2), the equipment company (dranst 3) under main account 0-6 takes the municipality board itself deciding whether or not the appropriations to be paid as gross appropriations or net appropriations.
Appropriations relating to the financial items on main account (7) and (8) shall be paid as gross appropriations.
It must of the budget appropriation of the budget (as well as of the accounts corresponding to the accounts to the accounts, cf. in paragraph 7.2.2), whether appropriations were issued as gross or net appropriations.
Access to a net grant shall comprise both individual, defined areas of activity-for example, a day care centre or a school-such as areas of activity that are allocated under one. As the minimum level of the appropriation level is set at the committee level, the municipality board may thus decide to grant a committee a single net grant to the Committee on the Board of Directors.
There may be good reason why the municipal management board is carefully considering the various aspects of the use of net appropriations in relation to the individual municipal management areas, including areas with 100% reimbursement, special grants, etc.
In many cases, it will be in favour of the communal management board to define the areas in which it considers it appropriate to use net appropriations and the content of these. For example, the municipality Board may consider whether all types of revenues should allow the holder of the appropriation of the right to the additional cost of the corresponding size.
Any restrictions on the use of revenues should be indicated in the budgetary lines. For example, you can imagine restrictions on the fact that revenue from the sale of major effects over a certain threshold should not be reused without a separate supplementary allocation from the local authority or that revenues must not be used for enlargement. staff staff.
As stated in the above, the issue of the use of a net grant is not a either-or-there is a sliding scale. The local authorities may limit the net power to a number of individual, comparatively specified appropriations, may be granted net appropriations in certain specific conditions laid down in the budget remarks, or it may choose a general and unrestricted right ; to use the revenues for all appropriations under main account 0-6.
Notwithstanding the application of net appropriations in the authorization of the authorization, the principle of gross position in the budget shall be subject to change in other words, in other words, the allocation of revenue and expenditure in the budget and accounts.
6.4 Framework management and transfer access for institutions and so on
Appropriations shall always be given by the local authorities and in the rule of the Committee on Economic Affairs or the Committee on Economic and Social Affairs and the Standing Committee. However, this does not preclube the fact that budget responsibilities are given to institutions or to other administrative units.
In terms of appropriation, such a framework management of institutions can be controlled in several ways :
On the one hand, the municipal management board can establish a system that is managed by the standing committee. In this situation, the municipal board gives a 'broad' appropriation to the committee-possibly one appropriation that covers the entire area of the committee. The Committee shall, then, award financial frameworks to the individual institutions, etc. and determine the procedures for the exploitation of the frames.
On the one hand, the municipality Board shall issue a framework allocation to the individual institution, in the explanatory statement to determine the responsibilities and the advising chamber of the institution concerned.
The two examples include a sliding scale, and there are opportunities to take local and individual circumstances into account when a municipality incorpores an economic framework management system.
The question of whether the local authorities will have to adopt a position can be mentioned : should the institution be granted a net frame or a gross frame? Should there be access to the transfer of funds from other operating accounts to payroll accounts and vice versa?
The framework management of institutions actualizes also the issue of access to the transfer of unspent appropriations to the following year and the corresponding access to 'borrowing' from next year's budget.
It has often been argued that the disputing entities can feel encouraged to use the appropriation fully, because a possible balance may lapses at the end of the year. Similarly, a minority may give the municipality to the public opinion that the unit in general can perform its tasks within a narrower economic framework than it has hitherto provided.
These points of view have, on several occasions, led to considerations concerning the possibility of transferring appropriations between the budget years. A detailed account of these considerations is given in the report. 1369 for the future budget and accounting system for municipalities and County Communes ', January 1999.
In this context, it must be made clear that, within the framework of the legislation in force, there is no possibility of introducing a formal access for committees or framework-governed institutions, etc., to transfer unspent appropriations (operating appropriations and amount of raw material) from one year to the following, or "borrowing" of a future year's appropriation.
This is the result of the municipal management clause that the operating appropriations (and on-call amounts) are one year old that it is the municipal management board that has the appropriation competence and that there is a ban on delegating that competence.
The existing rules, however, provide for the possibility of using informal arrangements. Two principal models can be identified for the organisation of such schemes.
The one model used in many municipalities is to say that the municipal board of the budget observations relating to a given appropriation indicate that it would be prepared to reallocate any unspent amounts in the following year in the form of a An increase in the ordinary grant. Where appropriate, restrictions may be added on such a grant for reallocation, for example, the transfer access may be limited to a certain percentage of the appropriation and / or it may be made conditional on the amount of the sum up to be used for a particular greater ; Acquisition.
Similarly, an informal access to 'borrowing' of next year's appropriation can be achieved. The Communeon Board has indicated in the budget notes that applications for supplementary appropriations-where appropriate to a particular monetary framework-may be expected to meet a corresponding reduction in the appropriation for the following year.
If this model of transfer is used, a supplementary allocation must be submitted to the entire municipal management board in cases where the holder of the authorization wishes to take advantage of the transfer access. The opinions expressed in the budget comments have, in other words, no self-employed appropriation, but are only the previews of the municipal management board for a later submitted specific supplementary appropriation request for transfers of : appropriation amounts in the area concerned.
It will often be possible to gather these cases for the overall treatment of the municipal board of directors. However, if the municipality Board wishes to apply this treatment to a later date of the year-if any, the last municipal board meeting in the year-the treatment may only be able to cover cases relating to the transfer of appropriations to that end. upcoming budget years. On the other hand, the payment of the "loans" of the budget for the next budgetary year may be dealt with by the local authority, before any amount may be disposed of over the amounts referred to.
If the municipality Board wishes to avoid this single procedure, it may use a different transfer of transfer to the system, which is based on the management of the committees :
A prerequisite for this model is that the municipal management board uses broad framework appropriations-for example, a single appropriation for the Committee or an appropriation, which includes a larger number of institutions. The Committee shall, then, distribute a framework to the institutions, and it is the committee that takes a position on requests from institutions to either transfer the financial envelope, the loans or the consumption of the past transferred amounts. When the committee deals with these requests, it must take into account that savings and merges must be split up so that the committee's total appropriation for the year in question is complied with.
Irrespective of the types of schemes which the municipality board had to choose to adopt, it is important that a detailed description of the rules of the game should be available in the schemes.
7 BOOKKEEPING, ACCOUNTING AND AUDITING ;
Content Page
7.0 Accounting 7.0-1
7.1 Procedures for the accounting decision 7.1-1
7.1.1 Introduction 7.1-1
7.1.2 Procedures for Accounting Decision 7.1-1
7.1.3 Opening balance made per 1. January 2004 7.1-2
7.2 Requirements for the annual accounts 7.2-1
7.2.1 General requirements for the shape and content of the annual accounts and content 7.2-1
7.2.2 Annual accounts 7.2-1
7.2.2.1 The content of the annual accounts 7.2-1
a. Accounting Statement 7.2-2
b. Funding Overview 7.2-2
c. Summary of unspent operating authorizations 7.2-2
d. Accounting view 7.2-3
e. Notes on accounts 7.2-3
f. Plant accounts 7.2-4
g. Accounting Accounting Practices 7.2-4
h. Results statement 7.2-5
i, Balance 7.2-5
j. PengeStream Statement (optional) 7.2-6
k. Reregation Table 7.2-6
l. Facility View 7.2-6
m. warranties, eventualrights and obligations 7.2-10
n. Personnel Overview 7.2-10
o. Executing tasks for other authorities 7.2-11
p. Accounting Review for Cost Ballakulation-7.2-12
the municipalities of local authority suppliers of personal and personal services ;
practical help
7.2.2.2 Transmission of information to the central authorities of
attached to the annual accounts, 7.2-13
a. Specifications for the accounts 7.2-13
b. Special accounting information 7.2-14
7.3 Liquidity views discharged after the cashier credit rule 7.3-1
7.4 Revision 7.4-1
7.5 Listing of time limits for clearance of accounts and so on 7.5-1
7.0 Accounting
According to the local authority's section 43, the bookkeeping must provide an overview of the administration of the municipality and of the management in accordance with the annual budget and the other decisions of the Communalan Management Board. In addition, the municipalities shall be committed under the section 42 of the law in a special Regulation to lay down detailed rules for the recovery of the municipality's box and accounting and so on.
Finally, it is in the notice of the local authorities ' budget and accounting, the revision, etc. stipulates that the financial supplementary period runs from the financial year end of the financial year until the end of February of the following financial year. However, the municipality Board may, in the case of the municipal register and accounting regulations, fix a shorter continuation period. However, this must not be set at the run-down before the 15th. January.
About the bookkeeping general
The registration in the municipal accounting system shall include, first and foremost, the external transactions of the municipalities, i.e. transactions that arise between the municipality and the outside world. Therefore, this registration shall relate to objects that are objectively found.
As stated in Chapter 2, the accounting system also provides for the registration of internal payments between different cost and functions. This may be done by using the internal species on the main species of 9 or the plus / minus of the entries on the external species. Even for internal calculations, the starting point is that the registration should, as far as possible, be based on finding a statement.
Unless the accounting rules prescribe a calculation of calculation, allocations should be based on more discretionary assessments and so far as possible, as far as possible, to the records of the accounting system. The tasks of this kind should be resolved more specifically in specific views and so on outside of the accounting system itself. However, at the basic nature of 0 Calculated costs and related species, discretionary assessments will be necessary, in particular, in the case of the fixing of the habitats of the municipality's material assets.
The Budget and accounting system generally provides a framework for the practical organisation of the registration and the accountancy process in general in the individual municipality.
However, it is a general rule that the rules and procedures laid down by each municipality must be characterised by a continuity over time. In other words, there should not be more frequent changes to the accounting rules and procedures-including in the length of the supplementary period, which may help to complicate an assessment of the local financial statements.
This principle of continuity does not preclude the fact that individual local authorities may make changes which are motivated by the consideration of a better organisation of workflows and other similar conditions.
Accounting in the accounting year
The process in connection with the purchase of an item or service will in general be illustrated as in the following :
|
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The view displays a typically occurring process. In practice, of course, there will be other process courses.
There may be a recording of a record at different times in the outlined process. Moreover, depending on the organisation of the financial management of the individual municipality, it may also be appropriate to register at several different times.
From the view, 3 times can be defined in the bookkeezing process :
The time of exposure that represents the time of a binding order of fulfilment. This means the time when, on behalf of the municipality, a responsible municipality is entering into a binding agreement on a delivery, typical order of goods and equipment or services.
The transaction time, which is the time when delivery is carried out or processed.
The time of payment, which is the time when payment is made. This can be defined as the time when (insert) is being hewn on the cash accounts.
From the point of view of the financial management of purchases, a registration at the time of the dissertation could be desirable. The financial allocation and authorization check shall make provision for an exact amount registration, which is often required to register later in the process when the bill is received. Finally, a registration at the time of payment may be registered for the purpose of the cash flow management.
The accounting officer shall, in general, be organized in general, in accordance with the rules and procedures laid down in the municipality ' s register and accounting regulations and in accordance with the registration requirements resulting from : the recovery of the municipality ' s economic governance.
The budget and accounting system, as I said, do not include a more detailed set of rules for the organisation of this registration. However, it is a requirement that payment of payment should always be recorded.
Good Book of Accounting.
The municipality's accounts must be carried out in accordance with good accounting practice.
The good accounting practices can be described as, at all times, the good practice and use of cynical and responsible professionals in the field of bookkeeping.
It is a prerequisite for good accounting practice that the rules of the municipal budget and accounting system and other relevant regulations have been followed.
Accounting material
The material gathered together documenting the completion of the accounting and verifying its accuracy is referred to as : the accounting material. The accounting material shall include the actual registrations, including transaction tracks, descriptions of the bookkeeping, including electronic data exchange, descriptions of systems to store and manufacture, stored and stored, accounting documents, supporting documents ; any other documentation, information which is necessary for the control track, accounting and audit protocols.
A. Transparency of organization
The bookkeeping must be organized and carried out in a manageable way and provide an overview of the local authorities ' arrangements.
B. Transactions and control tracks.
The municipality must ensure the existence of a transaction and control track in the organisation of the entry into the accounts.
The transaction track ensures the consistency between the individual posting and the main entries of the accounts. In other words, it must be possible to check whether all postings are in the accounts and the posts of the accounts are composed of.
The control trail documents the actual postings. The requirement for control tracks therefore requires the identification of an annex to be identified in the light of a given posting, and that the link between posting and annexes is clear. The control track forms an important part of the overall evidence that the expenditure has been conducted properly.
C. Registrations
All transactions shall be recorded as soon as possible after the fact that the records are available for the registrations, but not later than at the time of payment.
D. Attestation and polls
Each registrations can be entered into an annex and time in the bookkeeping. Registrations of each transaction shall be carried out in accordance with established and consistent methods.
Regular votes shall be carried out between registrations and the cash flow inventory, as well as on other holding accounts.
Reconciliation ensures that the registrations are current and that there are no transactions that are not registered.
E. Business Transitional Descriptions, including the use of IT.
The local authority provides descriptions of the IT systems used (IT) systems, including the manual business procedures / work routines, as well as internal control procedures.
The descriptions must contain information about, on the one hand, how the systems ensure completeness and accuracy of the material that forms the basis for the registrations, including any data transfer agreements that are registered in the company ; including descriptions of the IT usage.
F. Error and misuse
The bookkeeping must be organised and carried out in such a way as to ensure that the accounting material is not destroyed, disposed of or deformed, as well as to the abuse of the accounts.
The accounting material shall be ensured, inter alia, to malfunction and abuse by means of a reassuring separation of duties between the box and the bookkeeping function. The Action Separation can be supported by the security procedure in relation to the municipality's IT systems via access restrictions and passwords.
The access limitation of electronic systems must also ensure that strangers cannot enter without authorisation. User control must be adapted to the system used by the municipality.
G. Retention
The accounting material shall not be destroyed or dislocated and the accounting material shall be kept in a reassuring manner throughout the period. Of this, there has to be immediate access to the material, and stakeholders, including audits, must be able to access the material immediately. Conversely, ordinary citizens must not immediately be able to access the material.
Furthermore, the retention requirement includes protection from destruction caused by fire, burglary, mismanagement, other unintended destruction or disposal, and unintentional or negligent actions.
H. Retention Length.
The accounting material from municipalities shall be kept for three years from the expiry of the financial year to which the accounting material relates, cf. law on the limitation of claims and the publication of the maintenance and discards of the archivalists of primary municipalities.
I. Printing of the accounting documents
The local authority determines which media accounting documents are to be stored on.
In the case of electronic storage containers, it must be in accordance with good accounting practice that the accounting material may be printed in clear writing, in accordance with the security considerations, in order to take the necessary measures to ensure that : backup, and that the readers are checked at regular intervals ;
Accounting in the continuation period
In the context of the clearance of the accounts, particular problems may arise in relation to the issue of which annual accounts for a given expenditure or revenue are to be applied. Here, as a general rule, this applies :
The financial statements in the continuation period shall be carried out in the accounts of the year in which the transaction is carried out.
This general rule is called the transaction principle.
The main rule is as such independent of the accountants ' immercenary process. It therefore does not change the fact that the actual registration itself may be recorded in another calendar year.
As a general case, it may be pointed at :
The payment of an item or service during the accounting year shall not be completed until after the closure of the financial year.
The main rule here is that, before the end of the supplementary period, a reference shall be made to the cost of the expenditure for the financial year. This is done in practice using the function of 8.28.17 on main account 8, cf. the rules on the rules for the procedure (Chapter 4, Section 4.8).
At the end of the continuation of the supplementary period, the reference may be made to the accounting year in the case of the accounts referred to in the said intermediate account. This must be further detailed at the time of receipt and registration of the rules and the practical organisation of the clearance of accounts in the municipality (see. However, below on exit points).
Prepayment during the accounting year of a service provided during the following financial year. For example, down payment in December of januar pay to civil servants.
The expenditure shall be entered for the new financial year. An Interaccount account is used in the main account 8 between the financial year and the new financial year, cf. the rules on the rules for the procedure (Chapter 4, Section 4.8).
The main rule concerning the application of the transaction principle in the supplementary period shall not apply only to expenditure and revenue due to the purchase and sale of goods and services, including the payment of wages. This also applies in relation to income transfers, taxes and levies, reimbursement, etc. In specific situations which may arise in connection with the end of the year, including those relating to the post on financial services ; headings 7 and 8, by the way, are also referred to the rules for the accounting of the individual accounts in Chapter 4.
End-of-line entries
Following the expiry of the supplementary period, there may be a need to make certain discharge positions in the form of omnipots, i.e. not monetary entries, during the financial year for which the financial statement has been completed.
It is, as the main rule, the municipality itself that takes a decision on such terminations in accordance with the rules and procedures laid down in the municipality ' s register and accounting regulations etc.
However, in a number of cases, terminating positions shall be effected. This applies to the final calculation of the state reimbursement, which is often not available at the end of the supplementary period. Reference is made to the rules for the consorting of individual accounts in Chapter 4.
7.1 Procedures for the clearance of accounts
7.1.1 Introduction
Section 45 and 57 of the municipal management board shall contain provisions relating to the procedure for the submission and review of the annual accounts. Furthermore, in the notice of Article 45, 46 and 57 of the law, the Ministry of Domestic and Social Affairs has also announced a number of procedural requirements, including the time limits for the release of the accounts, including the time limits for the annual accounts. Revision etc. Finally, certain additional provisions concerning the submission of accountancy materials and so on shall be laid down.
In this section, a brief description of the procedural rules for the clearance of accounts is given. The requirements for the submission of accounting material to the central authorities and the preparation of the annual accounts are dealt with in section 7.2. Furthermore, the specific rules concerning the preparation of quarterly liquidity summaries referred to in section 7.3, while the review of the annual accounts is referred to in section 7.4. In section 7.5, a aggrematic overview of the deadlines is shown above the accounting decision.
7.1.2 Procedures for the clearance of accounts
The annual accounts must be finalised on 1. April of the following year. After this stage, further reposting may not be carried out.
The Danish Board of Governors of the Governing Act of the Governing Act of the Management Board shall then determine that the annual accounts of related observations and other items shall be determined by the committee
There is no specific time limit for this clearance of accounts.
However, it is clear from the announcement of the local authorities ' budget and accounting, auditing and so on, that the decision should be made, so that the annual accounts may be submitted by the municipalities to audits before the 1. June of the year after the financial year.
The review shall submit a report on the review of the annual accounts of the municipality Board before the 15. August.
The audit ' s report shall then be presented to the Committee on Economic and Financial Affairs and to audit notes not immediately concerned with regard to the management of the financial committee-for the relevant municipal authority.
The audit's report and the associated comments from the Economic Committee and the other municipal authorities shall be dealt with by the municipality board at a meeting. At the meeting, the municipality Board shall decide on the statement of the audits and the approval of the audit.
The local authority's treatment must take place so that the municipality ' s accounts, together with the report's report and the decisions taken by the Council of Governing Board, may be sent to the supervisory authority (as well as the audit) before the end of September month.
Finally, it is stated in paragraph 45 of the governing board that the final approved score must be accessible to the municipalities of the municipality. However, there are no special requirements or rules, moreover, in the case of the individual local authorities to resolve the issue of information on the part of its residents in terms of the accounts.
7.1.3 Opening balance made per 1. January 2007
In the context of the establishment of new municipalities, 1. In January 2007, an open balance must be drawn up based on the rules of the Budget and accounting system for municipalities.
The balance sheet per lime. 1. January 2007 shall be replaced by the Finance Committee / Magistrate to the local authority, so that the opening balance can be submitted to the audit by the end of November 2007. At this point, the accounting principles underpling the opening balance should be based on a balance sheet. 1. In January 2007, political approval of the municipal board. Concurrent, or no later than 1. In December 2007, the opening balance must be submitted to Statistics Denmark.
Following the completion of the review of the opening balance sheet, this review shall be carried out with an endorsement of the audit carried out in conformity with the rules of the Domestic and Social Affairs Ministry. Before the end of January 2008, the review will be a report on the review of the opening balance per year. 1. January 2007 to the municipal board.
The local authority ' s political approved open-letter equilibrium. January 2007 must be 15. March 2008 shall be forwarded to the supervisory authority together with the decisions taken by the Council of Directors concerning the auditing of the auditing. At the same time, decisions are sent to the audit.
The preparation of the opening balance shall be made, by the way, taking into account the rules on the treatment of the annual accounts of the municipality, cf. $45 in the Governing Act.
Communes, which are not combined in the context of the local authority reform, must also correct the balance in accordance with the rules of the Budget and accounting system for municipalities.
7.2 Requirements for the annual accounts
7.2.1 General requirements for the form and content of the annual accounts
It is in the section 45 of the municipal management board that the municipality's annual accounts shall be accompanied by a list of the municipality's guarantions and guarantees obligations. In addition, the accounts shall, where necessary, be accompanied by comments, in particular concerning significant deviations between the appropriation and accounting amounts.
The Governing Act of Section 46 authorizing the Domestic and Social Affairs Minister to lay down detailed rules on the form of the municipality's accounts.
These rules are expressed in part of the authorized accounting plan, which lays down the breakdown of the accounts, and in the following rules on the preparation of views and remarks on the accounts.
7.2.2 Annual accounts
7.2.2.1 The content of the annual accounts
The annual accounts contain a number of views and statements. The accountancy records and statements shall serve as a basis for, inter alia :
the assessment of the accounts in relation to the budget,
the valuation of the financial year's resource consumption (in the profit and loss account),
balance sheet (balance sheet)
assessing the economic situation of the municipality,
The municipality's total annual accounts shall include the following views and statements to be submitted to the members of the Board of Directors :
|
As a result of the gradual transition to the application of cost-based principles in the accounts of 2004 and an unchanged use of the expenditure-based principles in the budget, the annual accounts must include both expenditure and cost-based views. The difference between expenditure and cost-based accounts is that the cost accounting is carried out in the cost of expenditure.
The balance sheet of the cost accounting summary shall be drawn up in accordance with certain requirements ; for the other views and statements, there is no requirement to draw up a financial statement in the form of financial statement ; cost-based accounting.
The local authorities shall be free to include additional accounting documents in the annual accounts. In Chapter 10, there is a guidance on how the annual accounts can be drawn up.
The annual accounts shall be sent electronically to the Domestic and Social Services by 1. June of email :
budgetregnskab@ism.dk
.
Expense accounts
a. Accounting account
The accounting must in a concise form demonstrate the municipality ' s expenditure and revenues in accordance with the expenditure-based principles. The purpose of the inventory is to give a general presentation of the actual annual result compared with the budgeted.
The annual accounts shall be the accounts of which shall be made by the Committee on Economic Affairs and the Committee on Economic and Social Affairs, and shall include an accounting statement. The calculation shall at least show the result of the year in the tax-funded area (main account 0, 2-7) and the rate-financed area (main account 1) respectively. The annual results shall be compared with the budget.
There is a brief analysis and assessment of the year's result and an explanation of the reasons for deviations from the budgeted.
In addition to this, certain requirements have not been established for the individual municipality's inventory of accounting.
b. Financial Summary
The purpose of the financial statement is to demonstrate the impact of the year's accounting result according to the principles of expenditure together with the financial arrangements (including locking on loan), as well as the liquidate assets, as well as the cash assets ; evolving as budgeted.
The annual accounts shall include a financial statement in the balance sheet of the Committee on Economic Affairs and the Committee on Economic and Social Affairs. The view must demonstrate the significance of the year's expenditure-based result together with the other financial arrangements (main account 8) for the development of the public's liquidate stock (specual). 9.01-9.11)
In addition to this specified, certain requirements have not been established for the individual municipality's setting up of the financial statement.
c. Summary of transferred unspent outage appropriations
As part of the annual accounts, a summary of the operating appropriations allocated shall be drawn up in the following year.
The annual accounts shall be a summary of the transferred unspent operating appropriations in the annual accounts of the Council of Economic Affairs and the Council.
According to the appropriation rules laid down in the municipal management act, operating appropriations are one year old and falls at the end of the accounting year.
However, there are informal arrangements for transfer between the years of unspent appropriations. The local authorities may, in the budget comments on a given appropriation, indicate that they will be prepared to reallocate any unspent amounts in the following year in the form of an increase in the ordinary appropriation. This indication has no self-employed appropriation, but is only the predisposition of the municipal management board to a later submitted specific supplementary appropriation request for transfers of appropriations.
The background to this view is that it is information that can be significant for the municipality's economy. The transfer of unspent appropriations shall therefore indicate the increased liquidity requirement in relation to the adopted budget.
There are no specific requirements for the list of transferred unspent appropriations.
d. Accounting Summary
The financial statement is the accounting parallel to the budget's appropriation overview, i.e. it shall show the accounts at the level of appropriations. The financial statement shall make it possible to compare the annual budget appropriation items and the supplementary appropriations of the year in the final accounts with the final accounts.
The annual accounts shall be included in the accounts of the Committee on Economic Affairs and the Council of Ministers for the Administrative Board, in the accounts. The amounts in the accounting view must at least be specified in the items-delimited in relation to the chart of accounts-to which an appropriation was issued at the time of adoption of the budget and subsequent supplementary appropriations. The accounting view must contain 3 columns for :
The final accounts
if the appropriations were adopted at the time of the budget,
The supplementary appropriations given in the course of the year.
In addition to this specified, certain requirements have not been established for the individual municipality's inventory of the accounts. However, the accounting and appropriation of the budget shall be subject to the same form of establishment.
e. Remarks for the accounts
The Governing Act stipulates that the annual accounts shall, where necessary, be accompanied by comments, in particular on substantial deviations between the appropriation and accounting amounts.
It is hardly possible to establish, in general terms, what is a 'necessary degree', or when deviations may be considered 'essential'. This must be based on a specific assessment in each case and by the way, through the interaction between the municipalities and the municipal review of the treatment and audit of the accounts.
It must be pointed out, however, that the provision is made to draw up comments on the accounts in cases where there is enough conformity between accounting and appropriation, but where the activities or objectives which were provided for in the event of the event of a financial statement are subject to : the authorization of the authorization shall not be implemented.
The annual accounts shall, where it is submitted by the Committee on Economic Affairs and the Council of Ministers, shall make observations.
It should also be pointed out that the notes on the accounts must be accounted for for the swap agreements entered into by the municipality. It also deals with swap deals that have been concluded in previous financial years but continues to run. A swap is an agreement between two or more parties to switch payment flows to agreed terms over an agreed period. The decision on swap deals must include information on the swap-counterpart, the size of the remaining debt, the date of expiration and the exchange of information on currency and interest.
In any case, special provisions are laid down for the design and content of the explanatory notes to the accounts.
As for the budget, however, it will often be useful to divide up the remarks made in a general and a special part.
The general comments make a comparison of the actual course of the financial year, with the general planning conditions, including, inter alia, the price and wage trends that were the result of the budget adoption. This account shall be made of the accounting consequences of deviations between the actual and the preconditions. The general remarks are most appropriate in relation to the accounting statement, cf. section 7.2.2.2.a.
In the special remarks, more detailed account shall be given to the deviations between accounting and appropriation amounts. The special remarks are most appropriate in relation to the accounting view, cf. section 7.2.2.2.d.
It should also be noted that the Council of Comandan Almunia, in the explanatory notes to the accounts, has the opportunity to make alternative and simplified accounts of the accounts, which will be able to resolve the issue of information to the public.
f. Plant accounts
In the works of major works, a separate account shall be set up. The following rules apply regardless of whether the construction work is either one or a multiannual basis.
The gross levies for a fixed work shall be EUR 2 million. DKK or more, a separate account shall be taken. This shall be done by the end of the accounts of the annual accounts for the year in which the work in question has been completed.
For works under this threshold, the municipality board may choose to follow the same procedure, but it does not have to do so. If no separate accounts are paid, the revenue and expenditure shall be recorded in the annual accounts, and the plant work shall be referred to in the explanatory notes, cf. Section 7.2.2.l.
For works under this threshold, the municipality board may choose to follow the same procedure, but it does not have to do so. If no separate accounts are paid, the revenue and expenditure shall be recorded in the annual accounts, and the civil engineering work shall be referred to in the explanatory statement.
Cost Accounting
g. Description of Applied Prayers
The description of the accounting practice used in relation to the cost-based accounts shall be brief and accurately describe how the free-charge accounts are defined in the preparation of the cost-based accounting, cf. in particular, section 8.4.3, used, such as trimming limits on assets, applied depreciation periods, the principles for the use of up and down-writing, use of groups or ' clumps ' at the expense of assets, if any. the bill of non-authorized assets and obligations such as stock-reptig; and holiday money.
The description must also include changes in the accounting practice in relation to previous years.
The annual accounting accounts shall include a description of the accounting practice and, where appropriate, the accounts. changes compared to previous years.
h. Results statement
The purpose of the profit-based accounting statement is to specify the result of the year as the year's income from the year's accrued year's accrual resource consumption.
The profit and loss account shall be made between the year's results of the tax-financed area (main account 0, 2-6) and the rate-financed area (main account 1). Similarly, income and costs must be diverted from the local ordinance and exceptional operations. The latter is related to activities that are not expected to be recurrent and which do not have a correlation to the ordinary activity.
The financial statements shall be made when it is submitted by the Committee on Economic Affairs and the Council of Ministers of the Council of Ministers, and shall include a result account.
The relevant explanations and the bigger single posts should be elaborated in notes for the profit and loss account.
In. Balance
The purpose of the balance sheet is to show the assets and liabilities of the local authority, respectively, at the end of the financial year and the year before, by the passives, the sum of own funds and undertakings shall be the sum of its own funds. The individual records may be made in notes.
The balance shall be established in the following manner :
ASSETS
MATERIELLE ANLERIA (Features 958.80-9.58.84)
IMMATERIELLE ANLERGE (function 9.62.85)
FINANCIAL ANLERCY ACTIVITIES (Features 9:32.21 -9.32.27 and 9.35.30-9.35.35)
OMSÆTNINGACTIVE-VAREBEHOLDNES (function 9.65.86) OMSÆTNINGSAKTIVER-FYI SALG (function 9.68.87)
OMSÆTNINGACTIVE-CASES (Functions of 9.25.12-9.28.19 Func-POSES)
OMSÆTNINGAKTICES-VALUE (function 9.32.20)
LIST OF CONDITIONS (Features 9.22.01-9.22.05 and 9.22.07-9.22.11)
LIABILITIES
EGENCHAPAL (Features 975.91-9.75.99)
function 9.72.90)
LANGFRISTISTORY COMMUNIST (functions of 9.55.63-9.55.79)
NET DEBT FOR FONDS, LEGATES, DEPOSITA, ETC. (9.38.36-9.48.49)
KORTFRISTEDE of the functions of 9.50.50-9.52.62.
The annual balance sheet shall include a balance in accordance with certain requirements in the Committee on Economic Affairs and the Committee on Economic Affairs and the Council.
Amount of the balance shall be given in 1000 kr.
The balance must be accompanied by explanatory notes, including comments on the developments in the general economic position of the municipality. Bigger records should be made in notes.
j. PengeStream Statement
The purpose of the cash flow statement is to show the financial year ' s financial flows distributed on operational, investment and financing activities. Furthermore, in addition to the cash flow account, the accounts for the financial year are shown in the winding-up proceedings and the winding-up proceedings and the winding-up proceedings at the beginning and end of the period.
It is compulsory to draw up the cash flow tax from 2005 to 2005.
k. Conversion table
The purpose of the conversion table shall be to explain the difference between the cost-based and the cost-based result. The following table can be used :
|
The conversion must show how to build a bridge between the cost-based result and the cost-based result, as it has been done in the profit and loss account, cf. section 7.2.2.1.h, and the accounting statement, cf. Section 7.2.2.1.a. The bill is displayed both for the tax-funded area (Main account 0, 2-7) and the cost of the tax-financed area (main account 1)
The annual accounts shall include a table showing the correlation between the cost accounting and the cost accounting balance sheet of the annual accounts to the local authority financial committee.
l. Plant view
The plant view shows the accounting value of the material and intangible assets of the municipality.
The annual accounts shall be included in the accounts when it is submitted by the Committee on Economic Affairs and the Committee on Economic and Social Affairs, in particular.
The purpose of the equipment list is, inter alia, to be able to read the movements in the accounts of the material and intangible assets in the accounts and thus the amount of the municipality has invested in the various fixed assets, in part in the preceding financial year and on the other. Cumulative over the years. In addition, together with the total amount of depreciation, it will also be shown how much the depreciation of the depreciation of assets is averted.
The following information, which can be transferred at a level of the general level from the municipal facility, must be set out in the works view of each category of material and intangible assets, as appropriate :
-WHAT? The cost of the accounting year at the beginning of the year without up, down and depreciation, that is to say. new acquisitions and improvements made in previous years must be contained, while selling or ranked assets in previous years must be rendition. In addition, the approach (including improvements) and flight of the year must be reported. Where transfers to other items, for example, by decision to set up a material asset for sale, must also be reported. Finally, the cost of the clearance of the accounts must be reported.
-WHAT? Down and depreciation at the beginning of the accounting year. Furthermore, the down and depreciation of the year shall be indicated. If, in the course of the year taken, and / or depreciation on the disposal of assets assets, this shall also be stated. Any remitters of previous years of precipitation in the accounts of the year are also entered. Finally, the total and depreciation of the clearance of the accounts shall be provided.
-WHAT? Writes at the end of the previous accounting year. In addition, this year's projections must be specified If previous years ' inventions have been rolled back, this must also be stated. Finally, the total accounts at the end of the financial year must be reported. If there is a list of depreciation, it must be shown what the accounting value of the assets is without writing.
The end of the list shall indicate the number of years the assets are written off. There may be a possibility. specify a range if different depreciation periods are used within the same category. As a note to the view, the property value of real property according to the most recent public assessment must be reported.
In addition, the accounting value of assets has been included as a result of financial leases and assets belonging to the self-supporting institutions.
The plant view may be available. shall be subdivided so that separate views for the tax-financed area, self-governing institutions and the tax-financed area are being prepared.
The prerequisite requirements for the equipment list are shown below :
|
Note : 1) Appeals to minusomens
In the case of material fixed assets, the plant view shall be designed in such a way :
|
Note 1 (Note 1) always applied with myusforsign
m. warranties, eventualrights and obligations
It is set in the municipal management authority that :
The annual accounts shall include a list of the municipality and guarantee obligations of the municipality of the Council of the Committee on Economic Affairs and Social Affairs.
In the budget and accounting system, the inventory is referred to as the inventory of over-guarantees, eventualrights and obligations.
In the case of the list of warranties, the amount of the guarantee must be indicated at the end of the year, who is the lender and of whom a guarantee has been given.
In the case of housing, a total number of the total amount of the compensation may be expressed.
In the case of individuals under the social legislation, housing legislation, etc. or a road loan, sewer ew, must not be allowed by means of the guarantee register to identify the persons who have been guaranteed. Therefore, the total amount of the final guarantee amount shall be entered at the end of the year for the individual types of loans.
Guarantees may, where the economic consequences of these may be made up with sufficient reliability, and that it is likely that the settlement will result in a move on the local authority ' s financial resources, are taken into account in the balance of function 9.72.90 Henslae. commitments.
In the event of an event, services mean services which, in reality, must be considered as operating grants, but where the municipality has security in the form of pantheon letters or similar, and / or where the municipality has the right to repay for the purpose of the grant, the subsidy has been given to, within a given period of time.
The list should also include other obligations and rights which may become current, for example, in the case of withdrawals or relapses of real estate.
This also applies to eventuality obligations, which differ from a commitment that they cannot be achieved with sufficient reliability and that it is not likely that the dismantling would lead to a move to the local authority's financial resources.
Finally, substantial financial commitments in connection with contract agreements or operational leasing should be listed in the register.
Amount of the list of warranties, eventualrights and obligations shall be entered in a whole DKK
In addition to the abomentioned rules for the contents of the register, specific requirements have not been laid down for this purpose.
Other views and statements
n. Personnel Overview
A staff summary shall be drawn up for the purposes of distribution to the members of the Communalan Management Board.
No special rules have been laid down for the design of this staff overview. In general terms, however, it is a requirement that the personnel inventory should be able to form the basis for assessing staff consumption.
The annual accounts shall include a staff list when it is submitted by the Committee on Economic Affairs and the Committee on Economic Affairs.
o. Executing tasks for other authorities
Municipalities have the possibility of carrying out municipal tasks for other public authorities, cf. The law on the execution of tasks for other public authorities and the participation of local authorities and the participation of local authorities by local authorities and the municipalities and authorities of the municipalities and the municipalities of the municipalities for other public authorities shall be laid down in detail on the procedures for the operation of public authorities and the authorities of the calculation of the total costs incurred by the municipality before submitting tenders or concluding an agreement on the execution of a task for a different public authority. It shall also be stated in the notice that :
The local authorities responsible for the tasks of other public authorities shall, for each task, carry out an ongoing registration of the revenue and costs of the task.
The municipality's annual accounts shall be recorded during the year in which a task is completed, an accounting statement on the task, including for any deviations in relation to the cost-cube.
The background to these provisions is the concern to ensure that the local authorities are sufficiently transparent, including to ensure ex post verification that the task of carrying out the task of carrying out a distortion of competition in relation to it is not ; private sector.
The cost-cube, which the municipality must make prior to the submission of an offer on a task, is a calculation of the expected costs for the execution of the task-a forcible. The rules on this are stated in the section 4 of the notice and of the instructions on the execution of tasks of other public authorities by the public authorities and the county authorities. In addition, the municipality shall carry out a continuous registration of the income and costs of the task. On the basis of this registration, after the contract period the contract period expires a financial statement of the actual revenue and costs incurred in carrying out the task. This account is the background to the accounting statement of the task, which will be recorded in the year's annual accounts of the year in which the task is ended.
The accountancy account shall be compared with the expected costs incurred by the municipality in the calculation of the costs incurred in carrying out the task. There is a report of deviations between the recalculation and the actual costs incurred in the accounts.
It is noted that the cost-scaling and the accounting review must include all the direct and indirect costs involved in the execution of the task. This means that the accounting account must also include costs that do not appear in the municipality's annual accounts, such as the interest rate and the depreciation of the capital and the depreciation of plant capital. In addition, costs that are not directly related to the leading entity must be included, but are common to the execution of several tasks, such as the share of joint costs for administration. Reference is made to the Office of the Interior Ministry on the execution of tasks of other public authorities for a detailed examination of the various cost elements to be included, including for how these can be met ; is being done. In addition, reference is made to the cost-scaling in chapter 9.
The accounting statement should also include information on the nature of the task, which it is carried out in respect of and other matters of general interest.
A statement must be made for each task. The decision shall also include any supplementary tasks that were not covered by the original task.
In addition to the abomentioned rules concerning the content of the accounting statement, specific requirements have not been laid down for this purpose.
p. Accounting account for the cost of the municipal supplier company of personal and practical assistance
From 1. In January 2003, a change of law on social services has introduced free choice of supplier of personal and practical help for home aid, by providing private suppliers with access to offering their services in the home-care system. In this context, reference shall be made to the Social Ministry's announcement on quality standards and the free choice of the supplier of personal and practical assistance, etc. (Bekendas no. 1614 of 12. In December 2006) and the Social Affairs Ministry's guidance on personal and practical assistance, training, prevention and so on. (Guide no. 2 for the service top of 5. December 2006).
This is stated in Article 14 (2) of the notice. 1 and 2 that the municipality Board shall determine price requirements from a calculated cuculations of the average, the long-term costs of the municipal supplier company of personal and practical assistance. The call shall include all direct and indirect costs associated with the provision of personal and practical assistance.
Of the section 15, paragraph 15. 1 3, it is clear that pricing can be deviated from :
-when the derogation is justified in expected streamline in the local authority supplier company or changes in the municipality's quality standard. Appropriate terms shall be granted in relation to the local authority budget if the expected increase in efficiency in the local authority supplier company or changes in the quality standard is included in the establishment of the price requirement ;
-in cases where there is not a municipal supplier company for the relevant benefit categories, the local authorities shall determine the price requirements of the average, the long-term costs of the delivery of services by the private supplier or the supply of the private supplier ;
-where the municipality Board chooses to carry out an invitation to tender within the framework of the approval model.
Of the section 14 of the notice. In the case of the municipal management of annual accounts, it is stated that the price requirement must be followed up and checked on whether the price requirement has been set correctly, including whether the quality standards were expected to be made more efficient or changes in quality standards ; complete.
Of the section 14 of the notice. 4, in addition, the municipality Board shall adjust the pridescrape of personal and practical assistance within two months of the fact that the municipality Board will be aware that there is a discrepanrelationship between the price requirement and the average, long-term costs
In addition, it is stated in Article 19 of the notice that the municipality Board must pay private suppliers in cases where it subsequently turns out that the price requirements laid down are lower than the average, long-term, long-term, costs of delivery of personal and practical assistance. The payment shall be made within two months of the fact that the local authority has referred to the fact that the price requirement has been set too low and shall cover the whole period during which the price requirement has been set too low.
It follows, moreover, of the section 20 of the notice that the municipality Board shall carry out an ongoing registration of revenue and costs to the municipal supplier company. The local authority is responsible for the municipal cost of the municipal supplier company of personal and practical assistance, including any deviations in relation to the cost-cube in accordance with ~ § 14 and 15 of the notice ~
|
No further requirements have been laid down for the statement and statement. This is why the cost-scales and the statements made in accordance with the publication of the accounts are already produced in the accounts.
7.2.2.2 Admission of information to the central authorities in relation to the annual accounts
The annual accounts shall be sent electronically to the Home Affairs Ministry of the Interior on 1. June, cf. section 7.2.2.1. In addition, separate statements and information shall be submitted to the central authorities in relation to the annual accounts with the requirements relating to the total municipal activity and statistical purposes, by the way.
|
a. Accounts Specifications
The details of the accounts shall constitute the detailed account of the accounts of the financial records to the central authorities.
The report corresponds to the reporting of the specifications to the budget. However, there are a number of points that are more specific to the accounts, as parts of the accounts are approved in the accounts, but not in the budget. This applies to the array specification where the budget is only authorized on the species 4.0, 4.5, 4.7, 4.8, 4.9, type 5.1, 5.2, 5.9, type 7.1, 7.2, 7.6, 7.7, 7.8, 7.8, 7.9, and 8.6. In addition, the specification of plant groupings as a general rule is only authorized for the accounts, cf. the reference to the general rules for the conversion of Chapter 2.
Specifications shall be drawn up to the accounts, i.e. a summary of the final accounting records where the degree of specification corresponds to the Authorized Accounting plan. The degree of specification is as follows :
Main account
Main function
Function
Dranst
Ownerconditions
Cost facility (where this is authorized in the accounts)
Grouping (both operation and installation)
Art
The specs for the accounts must be reported at the latest by 1. April to Denmark's Statistical.
It should be noted that the institution name of the institutions covered by the mandatory registration at the cost point must be reported for the submission of accounting specifications to Denmark ' s statistics.
Amount of the specifications to the accounts shall be given in full DKK
b. Special accounting information
The Ministry of the Interior and Social Office shall send out the pre-post on the clearance of accounts by the Ministry of the European Union ; 1. April will provide the necessary schema material for the preparation and submission of the special accounting information. The schedule will be submitted in mid-April to the Ministry of Domestic and Social Affairs.
The special accounting information scheme contains accounting information of a varying nature, such as special employee information and information on deposited amounts.
7.3 Liquidity views discharged after the cashier credit rule
At the end of March, at the end of June, at the end of September and the end of December, at the end of the month at the end of the month, at the end of June, at the end of September and the end-of
Liquidity of the credit card rule is dissused as the average over the last 12 months of the daily balances of the 922.01-9.22.11 operations deduced over the last 12 months of the daily saldi function of 950.50, excl. the building loans later converted into long-term loans.
The Liquidity view must at least contain information about the liquidity of the last year after the cashier credit rule at the end of each month. However, it is the local authorities that are free to draw up a more detailed account of the development of liquidity in accordance with the credit rule, for example on the basis of daily statements.
The overview shall be accompanied by explanations of explanatory statement. The explanatory statement sets out, amongst other things, the background to the recent 12 months of development in liquidity and expectations for future developments.
The quarterly completed cash flow summary shall be submitted to the members of the Board of Directors of the Commune Management Board. The presentation shall be presented to the members no later than one month after the decision-respectively 1. Feb, 1. May, 1. August and 1. November. It is noted that the view is not required for the view to be dealt with at a municipal board meeting with smaller, which is a distinct wish to do so.
Liquidity was discharged after the cashier credit rule reported quarterly to the Domestic and Social Ministry. Information on liquidity will be reported at the end of March, at the end of June, at the end of September and the end of December.
|
7.4 Revision
The municipal management board shall contain in section 42 and 45 provisions concerning the local authority review. The provisions are detailed and clarified in the announcement by the Ministry of Domestic and Social Affairs on the local authorities ' budget and accounting, auditing, etc. .. In addition to this, reference may be made to the special rules of the Danish Ministry of Behavior on the State Reimbursement and Supplements, and the accountancy and audit of the Danish Ministry of Employment, the Ministry of Employment and the Ministry for Refugees, Immigrants and Integration's Catalogue areas.
It follows from the provisions that the municipality board shall assume an expert review. The audit shall be given access to the examinations and so on which it considers necessary. The detailed rules on the audit shall be laid down in an audit regulation.
The annual accounts shall be given by the municipality Board for auditing before 1. June of the following year, cf. Section 7.1 above.
The audit shall be checked whether the accounts are correct and whether the arrangements covered by the accounts are in accordance with the appropriations announced, the other resolutions, laws and other regulations of the municipal management board, as well as in the case of : concluded agreements and usual practices.
In addition, it is assessed whether the decisions taken by the municipal management and committees and the other administration of the municipality's affairs are dealt with in an economically appropriate manner.
The audit shall deliver a report on the audit of the annual accounts, which shall be carried out by an endorsement of the audit carried out in accordance with the provisions of the auditing Regulation.
The annual audit's annual report shall be submitted to the municipal board by the 15th. August.
The annual report shall then be submitted to the Committee on Economic Affairs and other municipal authorities and shall be subject to a meeting of the communal management board, cf. the description of this procedure in section 7.1.
In addition to the audit of the annual accounts, the audit shall periodically carry out a critical review of the local authority's accounting, etc., and to submit a partial report on this subject.
Treatment of the audit's partial reports shall be carried out in accordance with the same procedure as the annual report.
7.5 Limits of time limits for the accounting decision, etc.
The time limits for the accounting, accounting, accounting and auditing referred to in the preceding subparagraph shall be summarized in the summary view below. All dates refer to the year following the year in which the accounts are related.
|
8 CALCULATION AND MEASUREMENT OF MATERIAL AND ANY INTANGIBLE ASSETS ;
Content Page
8.1 General rules for the registration of assets 8.1 to 1
8.1.1 Definitions and concepts 8.1-1
8.1.2 General rules on the calculation and measurement of tangible assets 8.1-3
8.2 Facisitatotek 8.2-1
8.2.1 Plat of set-up of the initial structure of 8.2-1
8.2.2 Facial-digit cifferstern 8.2 to 5
8.2.3 Information for the installation of 8.2 to 6
8.3 Rules for the different categories of assets 8.3-1
8.3.1 Material fixed assets 8.3-1
8.3.2 Imtangible fixed assets 8.3-7
8.3.3 CirsetEnabver 8.3-13
8.4 Establishment of the opening balance for 2007 : 8.4 to 1
8.4.1 Livetimes for selected fixed assets : 8.4 to 1
8.4.2 Applied Accounting Practices in the preparation of opening balance 8.4-2
8.5 Important Definitions 8.5-1
8.1 General rules for the registration of assets
The detection of physical assets in a plant correlation is with effect from accounting year 2001 on the compilation areas of main account 1.
In the agreements on the local authorities ' economy in 2003 between the government and the KL and councillor respectively, it has been agreed that, in relation to the existing system in 2003 and with effect from 2004, a balance of balance sheet will be established, which includes : both financial assets and material fixed assets and property and land for resale. Opening balance shall be established as per 1. January 2004. The information provided for the opening balance shall be transferred from the plant-based balance sheet to the balance sheet, starting from the categorization of assets, as described in section 2.1 below.
This means that the registration of tangible fixed assets in a plant must be taken from 1. January 2004 is mandatory for the entire municipality's account plan.
In the agreements on the local authorities ' economy between the government and the local authorities for 2004, among other things, infrastructural assets and non-operational assets (e.g. land acquired for recreational, natural protection or recovery) do not appear in the balance sheet.
In the agreements on the municipal economy for 2005, it has been agreed between the government and the municipal parties that immaterial assets obtained from remuneration and internal intangible assets, which are the most important and central to the task-taking, must : be entered in the balance if the value of the assets can be trustworthy.
In relation to the agreements on the municipal and regional economy for 2007, it has been agreed that trade positions should be taken into account in the balance sheet from 2007. In the case of accounts 2008, it is also obligatory to include the guilty holiday pay and all the commitments that have been made.
This chapter lays down the rules on the calculation and measurement of tangible and intangible assets, and the reasons / buildings for resale and trade positions.
8.1.1 Definitions and concepts
This Chapter uses a number of concepts obtained from the annual accounts law (Law No 2. 448 of 7. June 2001 on the abandonings of accounts of annual accounts, etc.). The concepts may, to a large extent, be transferred to the local authority sector, and it is therefore appropriate to apply the same terminology used in the private sector as well as in international accounting standards as far as possible. It should be pointed out that the annual accounting law in its entirety does not apply to the registration of assets in municipalities, but in some cases it is chosen to take a certain degree to take on the basis of the principles of the annual accounting law. This applies, inter alia, to the definition of assets.
A number of different concepts are defined below.
An asset is defined in the accounting rate very broadly as an acquisition, which
-WHAT? firstly, linked to future economic benefits or service potential, and
-WHAT? secondly, the result of an event or transaction which has already been taken and
-WHAT? final on the third, where future benefits or future service potential are checked by the relevant authority (this municipality).
For example, the share of future economic benefits or potential for service will be the case in which the asset forms part of a production or creation of a service. This applies, among other things, to buildings used for specific purposes such as primary schools, daycare institutions, senior citizens, as well as transport vehicles, such as cars for home care or garbage trucks. There may also be future benefits in the form of cash flows, for example, for reasons or buildings, which are possessed by resale for the purposes of resale. In addition, there will be benefits in terms of the possibility of reducing or limiting future payments. For example, this could be future maintenance costs.
The fact that the asset is a result of an event has already taken place in practice means that this is an asset that the municipality has acquired (purchased) or produced. Events that are expected to take place in the future-such as the intention to buy a given property or similar-do not, therefore, produce an asset in itself.
The fact that the municipality controls the future benefits means that the asset in the future represents a value for the municipality.
Typical assets in municipalities will be buildings and grounds for various purposes, various technical facilities, larger machinery, transport equipment and equipment. The assets may either be used alone or in conjunction with other assets.
A distinction is differentiated-as illustrated below-the parent between two types of asset :
Fixed assets and turnover assets
A plant asset is an asset intended for continuous use or ownership, and obtained for the production of goods and services, rental or administrative purposes. Other assets are designated as turnover assets. It is therefore not the nature of the asset, which is of relevance to whether it is a plant asset or a turnover asset, but the purpose of the municipality to occupate or use the asset. For example, a building might be a plant asset and a turnover asset, but not at the same time. If the building of this building is to be used for public school and is expected to serve this purpose in the future, the asset should be categorized as a plant asset ; if it is to be sold, it should be categorized as a turnover asset.
Fixed assets are traditionally divided into material, intangible and financial, assets.
Material fixed assets are defined as a fixed asset with a physical substance for continuous ownership or use. Examples of this are property, machinery, transport equipment and equipment. The intangible fixed assets shall be defined as identifiable non-financial assets without any physical substance for renewable or use. For example, in the private sector, for example, patents and trademarks, in the municipal sector, will typically be a question of the cost of development projects, for example, investment in systems development or certain software costs. Financial fixed assets include long-term investments of a financial nature. The financial assets are not further referred to in this context, referring to the financial status of main account 9.
In relation to turnover assets, it is relevant to the local authority to distinguish between land and buildings, intended for resale, on the one hand, and trade positions of different types on the other. For example, other types of turnover assets are securities and cash stocks, but these turnover assets are not further mentioned here, as they will continue to be covered by the financial status of main account 9.
The division of the different categories of assets can be illustrated as shown below :
|
||||||
* These types of assets are not further retalked as they are set out in Main account 9
The setting of accounts is a broad concept which is used as a result of activation or recording of the balance sheet and whether the revenue or expenditure of the profit or loss account is carried out. Limiting assets are an expression of accounting records that have been included in the balance sheet. Section 3 describes the criteria for the calculation of different types of assets in the facility.
Measure is used instead of the old concept of valuation and is thus the name of the value to which the asset is entered in the facility and in balance sheet. The starting point is still the historical cost of the historical cost and in paragraph 3 describes the rules for measuring different types of assets.
Reference is also made to Section 5, which contains a number of useful definitions.
8.1.2 General rules on the calculation and measurement of material assets
The criteria for setting up and measuring the balance sheet are of great importance for the balance sheet and, therefore, to the result of the rainfall, and it is therefore important that all municipalities follow the same principles. The paragraphs 3.1, 3.2 and 3.3 apply to the rules on the calculation and measurement of the physical and intangible fixed assets, as well as for turnover assets, as there may be minor differences in the rules for the different categories of assets. This section describes general rules on the calculation and measurement of assets.
-WHAT? In-account-What assets are to be admitted to status?
The main rule is that material assets must be indicated by the facility when they meet the following conditions :
1) The asset is expected to be used for more than one financial year (i.e. that the asset has a service / lifetime of more than one year),
2) The value of the asset can be measured reliably
3) The asset has a value corresponding to or higher than the amount of the tribune limit ;
The first condition that an asset must be included in the facility and balance sheet balance sheet is that the asset is expected to be used for more than one financial year. This is because the inclusion of material fixed assets is based on the accrual of these acquisitions distributed over the expected life or service. The cost of purchase shall not, therefore, be incriminated against the stock, but shall be distributed over the period of use corresponding to the consumption of the purchase. Buy the municipality a $200,000 car. which are expected to be used for five years the purchase price of 40 000 kr. over the five years.
It is also a condition that the value of the asset can be trustworthy. This provision shall be equivalent in the annual accounting law and to ensure that assets are not included which are based on a specuous and insecure basis. This will typically be internal intangible fixed assets as personnel knowledge resources that are sorted out from this provision (see. section 3.2).
The last condition for the expense of assets is that the asset has a value that corresponds to or exceeds the amount of the triplight limit. Assets on a value of 100,000 kroner. shall be included in the facility and balance sheet. It is voluntarily to include assets to a value of between 50,000-100,000 crane, while assets to less than 50,000 kr. must not be included in the facility and balance sheet. However, in some cases, they may be admitted to the facility, even though each asset has a value under the rear limit. This will, for example, be the case if a larger number of individual parts are purchased as furniture, silent, etc. for a single purpose, such as the construction of a school in connection with new buildings, adornable or modernisation (see. In addition, the description of Category 3 Inventory in section 2.1, which includes, inter alia, provides for the registration of total assets, which have a cost of cost of the port border.).
Non-operational assets (for example, land acquired for recreational, nature conservation or recovery) and infrastructure assets shall not be included in the facility.
Material assets whose value to the municipality is primarily of a cultural or historical nature and which therefore may be categorized as a cultural heritage shall be indicated by the plant carcase, if the assets meet the above three criteria. For example, there could be different artefacts or buildings and monuments of historic importance. In certain cases, however, it may be difficult to establish a reliable value for assets of this nature, and therefore they should not be included in the event that they do not meet 2. criteria cf. above.
It should be noted that from accounting 2005 it is compulsory to calculate intangible fixed assets for remuneration and internally worked fixed assets, which are central and essential for the taking of the task, cf. sections 3.2 on the calculation and measurement of intangible assets.
-WHAT? Measurement-How are the assets valued?
The main rule is that material assets must be measured at the cost. This applies as a starting point, whether or not there is fixed assets (assets for renewable or ownership) or turnover assets (stocks and land / buildings for resale). The price price shall be traditionally defined as the amount granted for the asset for the asset, regardless of this, obtained from an external party or internal-produced. This means that the cost of the price is made up of the purchase price, including customs duties or any other charges associated with the purchase, excluding VAT, excluding customs duties. In addition, costs directly related to the entry into service of the asset must be included in the cost price. This may, for example, be associated with the installation or installation of the asset, delivery costs, and fees for specialist consultants necessary to consult before the asset can be used. Any volume abatoms or similar deducts shall be deducted from the cost of deducing The cost of an asset which the local authority itself produces shall be based on the same guideline, so that all costs associated with the production and consumption of the asset are included.
There are multiple benefits of measuring the assets at the cost price. First of all, this is an objective value, which supports the principle of objectivity in the municipal budget and accounting system. Secondly, it is a value that the local authorities know or can readily identify, and, thirdly, the historical cost continues to be the starting point of the annual accounting law. In the 'Annual Report' s report, the cost of the cost of the annual charge is as follows :
" In general, there will be no difficulty in finding the buying-in price. The amount from the supplier invoice purchase price is a starting point for the valuation of the value. It may also be a waste, supply contract, etc. -OH, In the case of purchases of, for example, larger machinery and facilities, it is customerable to ensure continuous operation at the same time as the purchase of spare parts included in the purchase price and are written off with the main asset. The cost of improvements to a plant asset is added to the stock price of the stock ... Acquisition Price for a Material Asset includes the purchase price and expenses directly linked to the purchase and cost of provisioning the asset. Purchase price shall be deduced by deduction of any price reduction and discounts '.
8.2 Facisitaire
The detailed registration of the material assets of the municipality shall be in a separate installation location. The publisher contains various information about the individual asset-including the asset type, which area (function) is applied to, asset value, cumulative depreciation, etc.
Parent information about the value of the assets, the depreciation of the year, etc. is transferred from the plant correlation to a balance balance sheet containing information on the value of the financial assets as well as information on the value of the material assets the facility cardor. The information shall be transferred from the plant to the balance sheet in accordance with the categorization of assets, as described in section 2.1 below. The status balance will thus contain information about the value of the local authorities ' s premises and buildings, technical facilities, machinery and major special equipment, equipment, equipment, etc.) are also transferred from the main account of the main account of the financial services of the municipality, assets and liabilities to the overall balance of balance.
The publisher is based on an internal work tool in each municipality, and the requirement for a general categorization of the assets in the facility (see for the purposes of this Regulation) is to be provided for the purposes of a general categorisation of assets. the following categorization). In addition, a number of substantive requirements in the form of authorised rules for the calculation and measurement of material assets and requirements for which information should be generated at least on the basis of the facility (see to it in accordance with the installation). section 8.2.1-8.2.3).
It should be noted that the standardized habitat which exists in the facility can be waived if contractual or legal conditions are attributable to another life period ;
8.2.1 The structure of the set up of basic structure
The classification of the municipality ' s material assets in the plant must, at least, follow the following categorization. It is optional to further divide into different types of assets, for example, 1-001-can be divided into administrative buildings, buildings for service purposes, infrastructure and public installations.
MATERIELLE ANLERY SAMPES : (mandatory)
001 Gounded and Buildings
002 Technical facilities, machinery, larger specialty equipment and means of transport
003 Inventar-including computers and other IT equipment
004 Material fixed assets during execution and advance payments for material fixed assets
IMMATERIELLE ANLERICALLY (Obligators from Accounting 2005)
005 Expenditure for development projects and other immaterial fixed assets
SALES ASSETS
006 Wareholdings / Repositories (Obligators from Accounting 2007)
007 GRound and Buildings intended for resale (mandatory)
The definition of each category is described below. In some cases, the specific categorization of an asset can be called into question ; in these cases, the main purpose of the stock is to be brought about as a basis for the categorisation. For example, this might be the case with a pumpestation or a transformer station. The technical installations / installations will most often be the central element, since the building can be regarded as a 'outer shell', which, at the same time, represents a significant smaller amount compared with the technical plant. The entire facility must therefore be registered as a 002 technical plant, machinery, major special equipment and means of transport.
001 Gounding and Buildings (mandatory)
This category is one of different buildings. This category includes both buildings used for :
-WHAT? different services (public schools, daily institutions and associated playgrounds, nursing homes, high schools, hospitals, fire stations, libraries, sports facilities, swimming pools, etc.)
-WHAT? administrative purposes (Council houses, administrative buildings etc.)
-WHAT? Housing housing, municipal public housing, etc.
-WHAT? various purposes (municipal kioshes or pavilions, Parking Parking, etc.).
The round and buildings intended for resale are not covered by this category but shall be included in category 007 reasons and buildings for resale. The same applies to an earlier installation asset (e.g., a daycare) that is set for sale.
For a building, expenses and installations necessary for the operation of the building are calculated. This applies to specific installations, as well as basic improvements, for example, sewage and garden-and-and parking facilities.
It is noted that leaded buildings are also registered under this category.
For the category, there are also reasons which are not possessive with the sale of an eye. This applies to both the building and the grounds of unfounded land.
Buildings are generally considered to have a limited life service and these fixed assets must therefore be systematically written over the use of the term. Everything else is equal to the reasons and buildings used for production or for a specific service purpose, for example, day institutions, schools, etc., for having shorter lifetimes than residential buildings, as well as administrative buildings. However, the use of the GRound is not to have a limited use of time, and no depreciation should normally be carried out on this. However, the value of the base cannot be maintained for example as a result of pollution, and to be considered to be a permanent degradation, the value of the due, however, (see to it, is not maintained. incidentally, section 3.1 on depreciation.
In relation to the agreements on the municipal economy for 2007, it has been agreed that Authorize the following habitats within the category of land and buildings are as follows :
|
It should be noted that special lifetimes for assets are to be used within the abovementioned categories, which have been purchased before 1. In January 2007, in the context of the opening balance for 2007, cf. Section 8.4
Moreover, there are the principles set out by the following values of values as well as living times. leased in rented premises and installations in buildings :
|
Directions of leased premises shall include local facilities, where the unit itself has made special deposits to the leased premises and the expenditure incurred thereto. Room orientation held by the landlord shall not be taken into account in the balance of the unit. The income of rental premises shall include expenditure relating to the furnishings of the anchorages which meet the particular needs of the tenant, the nature of the inventory or similar non-anchorages shall be chargeable as the "Inventar". Deposita paid for the rental of rental contracts, etc. is classified as a turnover asset.
002 Technical facilities, machinery, major special equipment and means of transport (mandatory)
For this category, acquisitions have the nature of technical facilities and larger machinery and special equipment. The category includes, inter alia, transformer stations, transmission and distribution networks, electrical cables, different production plants, compressors, pumps and alternates, rents, windingers, waste water facilities, waste water facilities, sludge suggers, collating facilities ; containers, burial buyers, cement mixers, males, snow pits, larger grazing lawnmowers, light bulbs and valet machines. In addition, the category belongs to cranes, hoiseers, special machinery or special equipment for stormy kitchen, central laundry and the like.
In addition, the category includes various modes of transport, including passenger cars, lorries, buses and minibuses, boats, ferries, ambulances, fire trucks, garbage trucks and tractors.
For this category, there may be demarcation problems for both buildings and for the special installations, which are often part of the building (see. 001 Gs and Buildings above). A guide for the boundary between 001 round and buildings and 002 technical facilities, machinery and major special equipment can be what is included in the public property assessment. Include a specific installation as part of the public property assessment, it will be right to include the installation in category 01 Gounded and buildings.
In relation to the agreements on the municipal economy, it is agreed that the following ways of life are to be used in the balance sheet from 2007 to the European Union. technical facilities, machinery, larger specialty equipment and transport mides :
|
||||||||||||||||||||||||||||||||
It should be noted that special lifetimes for technical facilities and means of transport are to be used for the first 1. January 2007 in the context of the opening balance for 2007, cf. Section 8.4
003 Inventaries-including computers and other IT equipment (mandatory)
This category includes various forms of fixtures, including office furniture, bookshelves, school furniture, hospital beds, furniture and equipment in institutions such as daytime institutions, nursing homes and housing. The inventory includes telefaxes, scanners, copiers, computers, and other IT equipment, telephone and communications. The category also includes lighting, curtains, blinds, carpets, service, pictures, etc.
In addition, this category includes different artefacts, such as paintings, sculptures, books, etc.
It should be noted that, within this category, many acquisitions within this category fall below the amount of the triptation limits. Where the inventories are considered instead of overall acquisitions based on function and life-like office furniture or telephone facilities, it is appropriate to include the inventory as a global asset ; there may often be doubt when acquisitions may arise during this category shall be included in the facility and be included in the balance sheet balance sheet. Practice is that inventory purchases are activated when it is a new building, building or for essential modernisation. In the case of the substitution of individual parts, for example, each office furniture, such acquisitions shall not be included in the plant or balance sheet, but only the expenditure shall be carried out as an Operating Expense in the Acquisition.
In relation to the agreements on the local authorities, it is agreed that the following life span is to be used in the balance sheet from 2007. equipment-including computers and other IT equipment : :
|
004 Material fixed assets during execution and advance payments for material fixed assets (mandatory)
This category is used for the temporary placement of expenditure relating to pre-payments charges for material fixed assets and costs for material fixed assets during execution. The amounts entered in this category must be shown in the balance sheet, but write-off begins only when assets are used and the amounts under this heading are transferred to another category in material fixed assets (001-003). If, for example, there are ongoing payments for the construction of an elementary school, the value from this category to 001 Gounding and buildings is transferred when the school is listed.
INTANGIBLE FIXED ASSETS
005 Expenditure for development projects and other transferee immaterial fixed assets (Mandatory from accounting year 2005)
For this category, various intangible fixed assets are obtained from remuneration. Among other things, it may be the acquisition of patents, rights or licences for software. It is noted that internal intangible assets should not be included in the equipment and balance of the plant, unless the fixed asset is central and essential for the task of taking and able to be trustworthy.
MATERIAL TURNOVER SACKS
006 Tradepositions / Repositories (Mandatory from Accounting 2007)
For example, this category includes different types of commodity types, for example, to use in the production of services. A requirement to calculate stocks of goods and stocks in the plant carcase is that there are major or significant items of goods in which the goods are consumed in another financial year than they are purchased in, and therefore for the sake of the assessment of : the accounts are important that a accrual of expenditure is accrued with the consumption of the inventory.
For example, any of the goods listed under this category may include larger stocks in the supply area, while emphasising that smaller spare parts should not be taken into account.
All the municipal positions of the municipality exceeding one million. kr. shall be taken into account. These are trademarks of the categories of goods registered on the same function.
Commodities of goods listed under 1 million shall be taken into account when there are any significant charges in the storage capacity of the warehouse from year to year, and if the stock has exceeded the back limit of 50,000 to 100 000 kroner. However, where a shift in the lageholding position can be considered as essential, is to be determined on the basis of a specific assessment, but must, for example, be based on a documented basis, for example, the historic development of the size of the commodity stock.
Warestores of less than 50 000 DKK does not take into account.
The provision applies to all types of stock repent, i.e. the production restrokes (the product is part of a production process), emergency slaughter and cost goods (the item is not processed and is not owned for resale).
This category is not written on this category (cf. section 3.3).
007 GRound and Buildings intended for resale (mandatory)
For this category, there are various reasons and buildings which the municipality possesses with the resale for the eye. For example, this could be the area of the area of the uncut. In the case of a decision to sell an asset which has been categorized so far, such as a building that has been applied to a day care institution-a redevelopment of the asset must be recategorized.
This category is not written on this category (cf. section 3.3).
8.2.2 Plperto-digit cipher string
The publisher is an independent registration system and is thus not directly integrated into the Authorized Accounts plan. The assets shall be recorded in the plant by using a digit string / account number, which contains a function-level application in the Authorized Accounts. The cipher string contains different information about the individual asset and consists of a total of 15 digits.
The three first digits refer to the category of asset. Fourth and fifth digit number are reserved for a voluntary subdivision of the type of asset. As mentioned above, it is optional to make a further division into types of assets than the prescribed categorization. For example, 001 Gounded and Buildings can be divided into reasons, buildings for service purposes, management buildings and public installations. Similarly, 006 Wareholdings / stocks can be broken down in stock-post areas, such as the supply area, the health area, etc. or after product type. The sixth digit refers to main account level and seventh and eighth to the main function level. Ninth and tenth digit omnities function level. Elsion digit indicates the owner ratio and the 12-to-1-to-15 digits refer to the cost point.
Categorization of the asset (cf. above) 2 digits
Additional Voluntary Split 3 digits
Main account 1 ciffer
Master function 2 digits
Function 2 digits
Tenant ratio 1 digit
Cost 4 Digits
1.2.3. -4.5.-6-7-7-9-10-11. -12.13.15.
Asset Craft / Type
Additional Split
Main account
Main function
Action
Ownerconditions
Cost Site
When the individual asset is recorded in the plant, it must at least be entered to the function to which the asset belongs. Where the place of cost is authorized, the reference shall also be made to this.
For assets that are used for multiple purposes, the operation number that the asset is primarily used for.
The municipality may choose to leave assets belonging to self-supporting institutions that have entered into an operational agreement with the municipality, as indicated by the facility. The state of ownership of the equilibrium shall be indicated in the local authority balance.
The above 15 digits constitute the authorized account number for the plant cardacuum. However, the municipality may select a different order for the specified dimensions in the cipher string. In addition, it would be appropriate to refer to the individual asset.
8.2.3 Information to the installation
The installation of the equipment must be given different information about the individual asset ; it relates to the following 8 values :
-WHAT? cost
-WHAT? write-offs of the year
-WHAT? cumulative depreciation
-WHAT? preciation of the year
-WHAT? cumulative depreciation
-WHAT? Printing year of the year
-WHAT? accumulated rewrites
-WHAT? the value entered
In addition, the following :
-WHAT? any scrapbooking
-WHAT? the depreciation basis,
For turnover assets, the information must be provided. Scrapvalue, depreciation base and depreciation is not applicable to the sales assets
The eight first values shall be recorded in the order of the 7 authorised categories of assets, i.e. Cost, year's depreciation, cumulative depreciation, year-of-the-year projections, cumulative depreciation, year's projections, cumulative revaluation, and the value of the book. If a value is not applicable to a given asset, instead is 0's. It is optional to report scraping values and depreciation basis .. If they are reported, the scrapbooking value shall be reported as a value no. The 9 and the depreciation basis as value no. 10.
If the municipality wishes to accommodate other purposes and therefore, in addition to the acquisition value, for example, restock field or realization value in the plant carcase, these values are placed in the extension. The registration of these additional values other than the historic acquisition price is arranged by the municipality itself ; for example, it is probable that the municipality alone in selected areas would like to follow the future investment needs and, therefore, on these defined areas shall also indicate the property value of the facility in the installation carcases. However, it is important that, for example, restock value and realization value first follow the registration of the other values.
In order to ensure a uniform reporting of the above information, the municipalities shall use the following indications of the different information. The cost of the bookmarked, depreciation basis and possible depreciation may all be expressed as a positive value (no sign) Depreciation and any depreciation, on the other hand, must be specified with negative sign. The Scrapvalue will always assume a positive value, i.e. the municipality expects to be able to sell the asset after a time-limited period of ownership.
In cases where it is expected that there will be costs associated with disposable of the asset, a remark on this subject to the installation. An asset must not assume a negative padded value.
The information provided by the installation can be entered in the accounts in the municipality's financial systems and form the basis for cost accounting. The publisher's, therefore, contains necessary information for the use of cost-scaling (see. Chapter 9) and is an important tool if the municipality wishes to assess and compare costs to different solutions for a given task.
8.3 Rules for the different categories of assets
This section describes the rules on the calculation and measurement of different categories of assets, i.e. material fixed assets, intangible fixed assets and turnover assets.
8.3.1 Material fixed assets
Material fixed assets may be defined as immovable property, machinery and equipment acquired for renewable or administrative purposes for the purposes of production, rental or administrative purposes, and which are expected to be used for more than one accounting period. Typical material fixed assets are buildings, larger machinery and equipment.
Insertation of tangible fixed assets
The criteria for the physical construction must be included in the installation unit and in the status of the cost of the cost may be trustworthy and it is likely that the municipality is future economic benefits associated with the use of the asset (see. the definition of an asset in section 1.1). The cost of the cost may be reliably satisfied immediately at the price paid for the asset or by the balance of costs associated with the manufacture of the asset.
Additional requirements to be met in order to calculate a material asset ' s active material shall be :
-WHAT? The asset is expected to be used for more than one financial year (i.e. have an expected usage time of more than one year)
-WHAT? Material fixed assets for a value of over 100 000 kr. are to be taken into account as it is voluntary to calculate assets to a value of between $50,000 and 100 000.
In several cases, it may be difficult to determine what constitutes a separate asset, as several assets can act together. This applies, for example, to a building on a land basis. In such cases, the assets must be recorded as separate assets if the different parts of the different parts of the population have different ways of life. In the example of the municipal building on a municipal basis, the two assets must be registered separately, as the building has a limited life (presumably between 30 and 50 years), which must be rewritten, whereas the main rule-may be Expected to have an unlimited life, and therefore the value thereof should not be depreciate. This is also true, even though the building and the foundations are acquired at the same time and serve as a joint purpose, for example, as a day institution, with its associated areas.
In the same way, a building and its installations must be treated as two separate assets. This is due to differences in the life expectancy of life in which the building is usually expected to have a longer life expectancy than the various installations in the building. However, in connection with the establishment of the opening balance, it may be sufficient to activate the opening balance sheet ;
technical installations / installations if installation itself is the central element and the building alone is considered to be a 'must' and, at the same time, constitute a smaller amount compared with the technical plant (cf. Paragraph 4). For example, this might be the case with a type of transformer or a pumping station. Whether the building and the technical plant in these situations must be activated together, must be based on a specific assessment in the individual case. A point of departure is that if the building serves a purpose in itself, in cases where an exception is made from the main rule of activating assets with different different ways of life, a remark must be made in the notes on the accounts. to the facility.
In other cases, individual assets must be included in the facility as a total asset ; in connection with the purchase of more small assets for a single purpose and in the case of new buildings or major modernization / remodel ; of an existing building. For example, the purchase of a larger number of PCs is available for the PC investment as one asset, and the total cost is written over the life expectancy of the PCs, for example, 3 years. A total replacement for the renewal of an existing system shall be included as a total asset : the following purchases of individual parts for the replacement of defective units must be considered as a maintenance and thus recorded as one ; Operating Expense. On the other hand, it is an extension of the system, and this should be seen as an approach to the existing asset, and thus to be included in the facility, the materiality of which and other criteria have been met. Another example is the establishment of an inventory in the construction of a day care institution or a major modernisation of an existing institution.
To sum up, the purchases of assets which fall below the triage limit shall be taken into account as a total asset if they are included in a unified system, the same uses and / or purchased in connection with new or greater ; renovated.
Material fixed assets during construction-for example, a school that is being built-is also an asset for the municipality. Assets under construction shall be included in the plant cortoire under " 004 Material fixed assets during execution and pre-payments for material fixed assets ' and are measured for accumulated payments until the asset is complete and can be transferred to it. category, for example, the asset. "001 Gounded and Buildings". Depreciation of material fixed assets during construction and advance payments for fixed assets shall not commence prior to the asset being used and transferred to the category in which the asset is concerned.
Measurement of tangible fixed assets
Material fixed assets shall be measured at the cost of the unit.
The cost of the price is made up of the purchase price, including customs duties or any other charges associated with the purchase, but exclone. VAT. In addition, costs directly related to the entry into service of the asset must be included in the purchase price.
This may, for example, be associated with the installation or installation of the asset, delivery costs, and fees for specialist consultants necessary to consult before the asset can be used. Any volume abatter or similar deducts shall be deducted from the purchase price. The cost of an asset which the local authority itself produces is set out from the same direction lines. In the cases where it is in order to ensure continuous operation
purchase of spare parts in connection with the purchase of assets shall be included in the cost and shall be assigned to the asset.
By way of derogation from the rule concerning the use of the cost of the cost, the buildings have been purchased before 1. January 1999 must be measured for the public property assessment per year. 1. January 2004 corrected for depreciation and depreciation, as well as the revaluation carried out in 2004 and subsequent years. This is also the case in cases where the cost of the building has been acquired before 1. In January 1999, the municipality is known. It should be noted that the basic value is to be separated from the public property value in order to provide the actual property value and thus also the basis for the calculation of the old buildings and the projections of older buildings.
Subsequent expenditure related to a given asset may only be attributed to the value of the asset only if they result in a genuine improvement of the asset, i.e. that the future financial resources allocated to the municipality will be increased beyond the initial level of the asset ; assumed. This may be the case, for example, if subsequent expenditure enacts that the life of the asset, capacity or quality of output is increased in addition to the initial assuage. However, the following costs which do not result in an increase in the financial resources allocated to the municipality shall be recorded as a cost in the accounting period of which they relate (immediately to be written off). As a starting point, the cost of repair or renovating an asset should therefore be registered as a cost during the financial year in which the repair or renovation occurs. On the other hand, it is a major renovation that results in an improved asset, for example, because life expectation is increasing, in addition to the initial assumption, or that the capacity of the asset is increased, should be given as an approach to the asset.
If there is any doubt as to whether subsequent expenses should be rewritten immediately in the purchase wound or attributed to the value of the asset (recorded as an approach), the following consideration shall be given :
-WHAT? exceeds the amount for the subsequent costs of the triage limit of 100 000 kr; or by the local authority determined in the interval between 50,000 and 100 000 DKK.
-WHAT? increase the life span of the asset, capacity or quality, in addition to the initial assuage ;
Only if both conditions are fulfilled must be attributed to the value of the asset.
Depreciation of tangible fixed assets
The depreciation basis for material fixed assets shall be fixed at the time of entry into the cost of the cost.
In some cases, there may be a scraping value to be deducted from the purchase price of the purchase of the purchase price and thus not entering the depreciation basis. The value of the Scrapvalue is the value that the municipality expects to obtain for the asset at the expiration of its use with deduction of any decommissioning, sales, or recovery costs. The scraper value shall be deducted only in the purchase price of the cases where it is estimated that it will constitute a significant proportion of the total purchase price, or where a contract with a third party on the acquisition of the asset is under contract ; after a fixed period. Typically, it will only be relevant to talk about the scrapbooking of assets that know the owner-period beforehand. For example, cars used in the home care or the parable, buses in urban traffic and various machines in the technical field. Typically, these assets are a continuous replacement, as the period of ownership of the municipality is limited, and there is experience with an optionally available. sales value.
Most often, the scraping value for material fixed assets will be a very small proportion of the cost price and will therefore not have any significant impact on the setting of the depreciation basis.
Finally, it should be noted that in some cases there may be costs involved in disposable of an asset, for example, in cases where there are huge recoveries. In such cases, a note shall be entered in the facility in the installation.
Material fixed assets must be written in linear over the expected service time. The purpose of depreciation is to distribute the purchase price of an asset systematically over the asset's use of the asset. In this way, the costs associated with the use of the local authority ' s assets shall be made. This simultaneous registration in the plant correlation shall make the costs related to the subsequent use of the asset ' s visibility.
For the purpose of fixing material fixed assets or useful time, the following conditions should be taken into account :
-WHAT? the expected time of use of the asset,
-WHAT? typical life span or useful time for similar assets,
-WHAT? the risk of technological limitation,
-WHAT? any legal limitations on the use of the asset ;
-WHAT? whether the life's expected value depends on the life span of other assets.
-WHAT? the estimated litirement of the asset, which depends on the function of the asset ;
In relation to the classification of the facility, section 8.2 has specified ways of living for different groups of assets that are mandatory for the municipalities to follow.
Any deviations and justifications shall be shown in the accounts of the accounts.
Depreciation shall commence in the year in which the asset is being used. Any change of usage time will result in changes to future depreciation, so that the asset is written over the new remainder of service. On the other hand, change of usage does not mean the correction of the already prescribed depreciation.
Detaching value in plant cortotek
After the asset is included in the facility, the equipment must be indicated on the equipment and the status of the cost of the cost of deducted accumulated depreciation and any depreciation. The value of the municipality's assets is constantly reviewed.
If it is established that the value of a material asset is significantly reduced in proportion to the value it is preoccupied to in the plant and the value falls are not considered to be temporary, the asset must be reduced to this lower level ; value. It is important that the depreciation be carried out with caution.
The value of tangible fixed assets must therefore only be written down in cases where the value of the asset is deteriorated significantly on the basis of an actual event, so that the depreciation occurs on the basis of an objective basis. It may be, for example, by a fire, other material damage, contamination on the basis of which the plant is built or new legislation that currently does so in relation to the purpose of which they are used. Material fixed assets may not be written down on the basis of subjective evaluations or as a result of general price developments. For example, if the value of a material fixed asset is written down as a result of a damage, the write-off basis shall be reduced accordingly.
New legislation, as has already been mentioned, can justify a write-off. In the case of a fundamental change in legislation in an area, stricter requirements for accommodation and facilities may be introduced which ensure that the present facility cannot be considered to have the same value in future operation. Examples include work environmental requirements for physicists in grade school, where new legislation required investment in exhaust ventilation and ventilation, before the local authorities could be used for chemical experiments. A depreciation of the value of the asset in that case sets out the need for an investment (e.g. an renovation) that replaces the stock up to a level of time.
The depreciation must have an extent to which the future depreciation base is regulated to the value that the asset is expected to have in future service production. If, for example, contamination of a playground in a nursery must be recorded, the value of the ground must be reduced to zero, with the body being closed to the clean-up of pollution. The asset must never be measured to a negative value, but if there is a significant cost associated with the cleanup, this information must be provided in a note.
If the value of a group of assets is reversed significantly in relation to the cost price and the value increase is considered to be permanent, the municipality may choose to rewrite these assets value to this higher value. You have to be very careful with your revaluation. The upcoming valuation does not justify inscripation. Writes must also be carried out on the basis of an actual event resulting in a lasting increase in the value of the asset, and only if it can be done on an objective basis. The inscribe of material fixed assets will thus rarely occur. In cases where the depreciation is carried out, the depreciation must be attributed to the depreciation of the depreciation.
A principle of neutrality says that a expenditure is being recorded when it threatens, but only registers a income when it is realised. It should therefore be more prudent in terms of depreciation than in relation to depreciation. It is therefore important to stress that, based on this principle, depreciation should not affect the outcome of the operational performance, as it is not a reality of profit. Depreciation, on the other hand, must be treated as a way of influencing the operation of the year.
A material site asset is entered in the plant in the plant as a departure when it is no longer used in the municipality, and it cannot therefore be expected that it will bring financial resources or service potential to the municipality.
Information contained in the installation
The following information shall be included in the facility.
-WHAT? cost
-WHAT? depreciation of the year
-WHAT? cumulative depreciation
-WHAT? preciation of the year
-WHAT? cumulative depreciation
-WHAT? Printing year of the year
-WHAT? accumulated rewrites
-WHAT? the value entered
In addition, the following :
-WHAT? any scrapbooking
-WHAT? depreciation basis
In addition, the expected period of usage and information about any depreciation will be recorded in comments on the plant cardacuum.
Especially about leased assets
A financial leased asset means an asset that is leased by the municipality and where all significant risks and rights at the possession are transferred to the municipality, even though the ownership does not formally be transferred to the municipality.
There are a number of accountancy issues relating to the bill and the measurement (valuation) of financial leases.
Similarly, the annual accounting law must be taken into account as an active asset in the facility and is considered in the balance sheet. This is because they are considered to be under the authority of the municipality, even though legal ownership of the asset does not belong to the municipality but a leased lease. Financial leased assets shall be included in the installation of the equipment as the corresponding acquired assets, cf. section 1.2 of this chapter.
A lease arrangement is financially provided that the municipality has primarily made this for financial reasons. However, in addition to this, the definition of financial leasing is not unique. The following are examples of situations that separate or combined will result in a lease classification as a financial lease contract :
1) The property rights to the lease asset are transferred to the municipality at the expiration time of the lease agreement.
2) The lease period covers the essential part of the life of the economy.
3) The present value of the minimum lease services to the leasing giver is broadly based on the value of the asset.
4) The lease is so specialised, only the municipality can use it.
5) The municipality has an attractive purchase option at the end of the period.
6) Upon termination of the lease agreement the leased of the lease is carried out by the municipality.
7) The municipality will hold costs when canceling the lease.
8) Gains / losses belong to the municipality when changes are made to the lease asset day value.
9) The municipality has an option to lease the asset for a further period after the lease expires to a rental that is significantly lower than the rent of the market.
All the abovementioned indicators do not necessarily have to be met in order to have a financial leased asset ; it must be assessed individually in the specific situation. It is important to emphasise that this is the content of the lease agreement, including in particular on the subject of financial reasons, which are crucial for the classification of the lease agreement as a financial leasing.
If the criteria for financial leasing are not met, the asset must not be included in the equipment and balance, since it is in such a case that they are operational leasing.
Operating leasing corresponds to a traditional rental agreement. In operational lease agreements, the lease is often significantly shorter than the life of the asset. The purchase of the asset is not fully repaid over the lease term, but rentals again or sold by the lease after the end of the lease agreement. In the case of operational leasing, the maintenance obligation and the insurance risk are typically the lease company, like the lease must bear the risk and responsibility of the asset, as at regular contract agreements.
Finally, it should be noted that financial leasing is siding with loan financing, why agreements on financial leasing are covered by executive order number (s). 1102 of 12. In December 2002, the borrowing and the granting of guarantees of guarantees, etc., the notice does not contain rules on the lease financing of in-service acquisitions, which is why there is a point of departure. The loan notice shall equine leasing financing of loans, which means that these leasing contracts shall be taken into account for the municipality's loan framework.
Calculation of the cost of the leaked asset
The leaked asset must be included in the installation location and be recorded as an asset in the balance sheet. The financial leaked asset shall be included in the facility classification of the category in which an active sector of the industry is located, for example, 'Technical facilities, machinery, larger specialty equipment and means of transport'.
The local authority must calculate financial leased assets similar to other fixed assets at the cost that is measured as the lowest of either the daily value of the leased asset or the present value of the minimum lease services for the cost of the cost.
The value of the day is the amount to which an asset is expected to be converted into a trade between independent parties.
Minimum flat-rate services are the benefits that leases are required to pay during the lease, and any amount guaranteed by or for leasing, which in practice typically corresponds to the future lease services.
If the municipality receives a favorable option to purchase the asset so that the termination of the lease is reasonable that the termination will be utilised, the minimum services shall be assessed both to include the benefits payable over the lease period, and the performance necessary to take advantage of the buying-in.
When calculating the current lease value for future lease services, the internal interest rate in the lease will be used as a discount factor if this is available. If this is not the case, the leasing of the leasing of the leasing is used instead.
The internal loan ent in a lease is the leased conversion factor which, at the end of the lease, is given the current value of future lease benefits with a value added to the daily value of the active asset.
The alternate borrowing of the leasingers is the interest rate to pay by the municipality on a corresponding lease or equivalent loan financing with the same amount, duration and security.
The legion assets shall be written according to the same rules as the municipality ' s own material fixed assets. If there is no reasonable guarantee that the municipality will obtain ownership of the leaked asset at the end of the lease, the asset must be fully depreciated over the shortest period of the lease or its service.
The accounting procedure for the lease is referred to in the context of the accounting rules. function 9.55.79 Applicable obligations for financial lease, cf. Chapter 4.9.
Sample
The municipality chooses to lease a vehicle. The daily value of the vehicle is 343.75 kr. (excl. VAT, the lease is $65,778 kr. and the internal interest rate is 3%. The leasing and depreciation period is 3 years.
The municipality is responsible for the service and maintenance of the vehicle, as well as that it has a residual value / scrapbooking of 171.574 kr. at the end of the lease period. In practice, this will be done by the municipality itself selling the vehicle and paying 171.574 kr. to the leasing contract at the end of the contract.
The provision of the lease agreement to the effect of the benefits / losses shall be the municipality of changes to the value of the vehicle in relation to the contracted value in the contract, as well as the fact that the responsibility for the maintenance of the vehicle is required by the municipality, does so that it is a matter of : financial leasing. The other financial leasing indicators have not been met in this example.
The vehicle is included in the plant carcase for the present value of the minimum deletion performance (cost) including : The Scrapworth. The present time value shall be as follows :
(((1 + r) n-1 )/ (r * (1 + r) * y) + (1 + r)-n*s, where
r = internal interest
n = lease period
y = constant annual minimum deletion service, i.e. the current value is as follows :
s=scrap-value
((( 1 ,033-1 )/ (0,03 * 1,033)) * 65.778) + (1 ,03-3 * 171.574) DKK = 343.075 kr.
It is noted that the present value of the minimum deletion performance is not including. scrapes are equal to the daily value in the example.
Depreciation is performed with (343.075-171.574 )/3 = 57.167 kr. annually for three years. The value is not written on the day value, as the asset is expected to have a scraping value at the end of the lease period, and when ownership is transferred to the municipality at the end of the lease term.
In comparison, it may be stated that if the municipality itself purchases and finances the vehicle itself and keeps it for the scrapbooking is 0, the annual depreciation period of a depreciation period of six years may be added (for example, for six years (343.075/ 6). = 57.179 kr.
8.3.2 Imtangible fixed assets
In this section, a description of the rules to be followed by municipalities shall be provided by the introduction into account of intangible fixed assets in the installation and balance sheet of the equipment.
The intangible fixed assets shall be defined as identifiable non-financial fixed assets without any physical substance acquired for the purpose of continuous or use in the production, abduction or the like. Typically there will be development costs. It may be expenditure on various development activities, for example, investment in system development or certain software costs.
Instruction of immaterial fixed assets
A criterion in which an immaterial asset is taken into account is that it is identifiable. The fact that an intellectual property asset is identifiable means that the asset constitutes a separate asset, or the local authorities may otherwise be able to discertify future benefits or future potential of the asset.
In order to be able to include an intellectual asset in the installation and balance sheet, it is likely that the local authorities will be likely to have future financial resources connected with it (see. the definition of an asset in section 1.1), and that the value of the asset can be trustworthy.
For internal intangible fixed assets, intangible fixed assets will often be difficult to make the asset's value reliably reliable. This type of intangible fixed assets must be included only where the asset is centrally and essential for the taking of the task.
For the intangible fixed assets acquired for remuneration, the value of the asset can be reliably trustworthy and must therefore be included in the facility.
Additional requirements to be met in order to incorporate an intellectual property asset is :
-WHAT? The asset is expected to be used for more than one financial year (i.e. have an expected usage time of more than one year)
-WHAT? Intangible fixed assets to a value exceeding 50,000/100,000 DKK shall be taken into account if the asset meets the other criteria for the introduction.
Measurement of intangible fixed assets
The intangible fixed assets shall be measured at the cost of the cost.
The cost of intangible assets includes the purchase price including any customs duties or similar charges in connection with the purchase price. The cost of the cost shall also be considered other costs relating directly to the entry into service of the asset, such as fees to the consultancy of the specialist consultants. Any discounts related to the purchase of the asset shall be deducted from the purchase price.
Subsequent expenditure relating to an intellectual property asset must be attributed only to the value of the asset if they mean that the future financial resources allocated to the municipality shall be increased beyond the initial set. This may be the case, for example, if subsequent expenditure enacts that the life of the asset, capacity or quality of output is increased in addition to the initial presumative. However, the following costs which do not result in an increase in the financial resources allocated to the municipality shall be recorded as a cost in the accounting period they relate to.
Most often, in the case of intangible assets, it will be very difficult to assess whether subsequent expenditure on the asset will result in an improvement in the asset, so that the amount of future benefits from the asset will increase. Therefore, the cost of intangible fixed assets will, after the asset is included in the status of the main rule, shall always be regarded as a cost of the extract, and thus does not affect the measurement of the asset.
Depreciation of immaterial fixed assets
The depreciation basis for the intangible fixed assets shall be fixed at the time of entry into the cost of the cost. In individual cases, there will be a scraping value for the asset, which must be deducted from the purchase of the purchase price or the cost of the cost. However, the Scrapdown value for intangible assets will most often be zero with which the depreciation basis can be fixed as the historical cost. However, this is not the case if a third party has committed itself to buying the municipality ' s intangible asset after the end of the expected service.
Intangible fixed assets shall be written in a linear over the expected service period. However, in the case of intangible fixed assets, a maximum of 10 years shall apply to a maximum period of 10 years. This is because intangible assets have a high risk of technological or technological obsolescence, and that the uncertainty in determining the life span is greater, the longer the living time is assumed to be. Therefore, the depreciation period must not exceed 10 years.
For an assessment of the lifespan of an intellectual asset, the following conditions shall be taken into account :
-WHAT? the estimated use of the asset ;
-WHAT? typical life span of similar assets,
-WHAT? the risk of technological limitation,
-WHAT? any legal limitations on the use of the asset ;
-WHAT? whether the life's expected value depends on the life span of other assets.
-WHAT? the estimated litirement of the asset, which depends on the function of the asset ;
Detaching value in plant cortotek
After an inmaterially fixed site asset, the plant must show the historical cost deducted from accumulated depreciation and any write-down.
Municipalities must periodically take the value of the intangible fixed assets up to the assessment. In individual cases, it may be appropriate to write off an intellectual property asset.
Depreciation of the value of the asset only takes place where the value of the asset as a result of an actual event is deteriorated significantly, and it is estimated that this change in the value of the asset will be permanent.
Depreciation of immaterial fixed assets is not permitted, as there is a great deal of uncertainty associated with this type of asset.
An inmaterially fixed plant must be entered in the facility as a departure when it is no longer used in the municipality, and thus cannot be expected to add financial resources or service potential to the municipality.
Information contained in the installation
The following information shall be included in the facility.
-WHAT? cost
-WHAT? depreciation of the year
-WHAT? cumulative depreciation
-WHAT? preciation of the year
-WHAT? cumulative depreciation
-WHAT? (0) year of the year ' s projections : 0, as it is not permitted to make intangible fixed assets ]
-WHAT? accumulated rewrites [ not applicable : 0, as it is not permitted to make intangible fixed assets ]
-WHAT? the value entered
In addition, the
-WHAT? any scrapbooking
-WHAT? depreciation basis
In addition, the expected period of usage and information about any depreciation will be recorded in comments on the plant cardacuum.
8.3.3 Circaration Assets
The asset ' s assets are defined as assets that are not fixed assets. Sales assets are traditionally defined as goods and services that are possessed for resale as part of a normal business cycle.
In the municipal context, turnover assets will mainly cover different types of goods-primary reasons and soil-which are intended for resale, and stocks of goods for their own consumption or which relate to the execution of a given. service task. These may be raw materials, auxiliary materials and by-products, as well as goods for the local authority's own consumption. Examples of municipal trade positions exist, for example, on the road field, in the supply field and in the health care system. It can be large quantities of road salt, stocks of auxiliary means or the like.
Readings for reasons and buildings for resale
The round and buildings for resale must always be included in the facility and balance sheet. A precondition for the inclusion of an asset as a asset is that a decision has been made for a forwarding forwarding. The buildings and buildings which are not owned for sale but for an unintended purpose shall be considered material fixed assets.
Construction for when a building or a reason is a plant asset or a turnover asset is the purpose of owning the asset. If the property or property is owned for renewable ownership and use, the asset must be considered to be a plant asset, whereas it should be considered as a asset asset if the asset is owned for sale. The asset changes the status from the moment of decision about a sale and the asset is no longer directly used in the service production. It is thus not the nature of the asset, but the purpose of owning what is crucial to whether the asset is recorded as a plant asset or as a turnover asset.
If, for example, a nursery move out of a building that is set up for sale, this building will change the status to a turnover asset, and presenter preschool and use the building, the oversight to be able to insure the consumption of services at the service production sector. in kindergarten, state that the asset maintains its status as a plant asset. However, in this case, the installation of the building must indicate that the building is set up.
Measurement of land and buildings for resale
The round and buildings for resale must be measured at the cost of the costs attributed to any processing costs.
As an example of measuring the purchase price attributable processing costs, land or land shall be mentioned for the construction of the construction costs. The municipality owns a piece of land that it wants to build up and then resell through the extraction for construction reasons. In this case, processing costs are typically the cost of sewage, other pipelines and other costs associated with the construction of the ground. These processing costs must be added to the cost.
Detaching value in plant cortotek
The value of turnover assets is not writable as turnover assets are not intended for continued use but for the disposal or consumption of the current operation.
After the asset is included in the facility, the equipment must be indicated on the equipment and the status of the cost reduced by any depreciation.
If it is established that the value for reasons or buildings for resale unforeseen is significantly reduced to the value it is concerned with in the plant and the value falls are not considered to be temporary, the stock shall be reduced to : this lower value. It is important that the depreciation be carried out with caution.
If the value for land and buildings for resale reversed increases significantly in relation to the cost price and the value increase is considered to be permanent, the municipality may choose to rewrite these assets value to this higher value. You have to be very careful with your revaluation. The upcoming valuation does not justify inscripation. Writes must also be carried out on the basis of an actual event resulting in a lasting increase in the value of the asset, and only if it can be done on an objective basis.
Depreciation must not affect the operational performance as it is not a realized gain. Depreciation, on the other hand, must be treated as a way of influencing the operation of the year.
Information in the installation location
The following information shall be included in the facility.
-WHAT? cost
-WHAT? depreciation of the year [ not applicable-0 for turnover assets ]
-WHAT? cumulative depreciation [ not applicable-specified 0 for turnover assets ]
-WHAT? preciation of the year
-WHAT? cumulative depreciation
-WHAT? Printing year of the year
-WHAT? accumulated rewrites
-WHAT? the value entered
Insertion and measurement of other turnover assets
Commodities must be taken into account if there are major aggrains in the stock of the warehouse from year to year, and if the stock has exceeded the triage limit of 50,000 to 100 000 DKK
When setting up turnover assets, it should be a matter of major or significant commodity positions, where it is relevant to the assessment of the accounts, that the use should be accrued to be accrued. Thus, the calculation of commodiments is particularly important in cases where major charges are being made in terms of consumption patterns and purchases. For example, in the technical field, an objective of always having a certain amount of road salt is always available for emergency situations. If this storage is always on 5 tonnes, it is not interesting in itself, even though the value of the load of road salt exceeds 50,000 kroner. What makes the Warehouse interesting is that the consumption itself is unpredictable and falls 'sideways' across the fiscal year.
In the case of depositing of goods, these shall be measured at the cost of the cost of any processing costs. The measurement of a trade-keeping must include the cost of the cost and any processing costs and other costs that may be placed directly to the product concerned. The cost of the cost includes any applicable charges and other charges directly linked to the purchase. If any volume abate, bonus, or the like, should be deducted from the purchase price. In the case of a product inventory for later consumption, which is not processed, such as a larger inventory of asphalt, road salt or the like-the inventory shall be recorded on the status of the purchase price.
For consumption from the inventory, the value of the consumed was derived, for example, from a weighing average price on the inventory. The weighted average will be relevant for a certain quantity unit, for example, of 1 tonne of asphalt or road salt. The average price in this case will be per unit price. ton, and the price calculation is based on the prices on which each of the accounts is entered. For example, a warehouse will be composed of 1 tons of asfevery DKK 50,000. And four tons of $4,000. provide a weighting average price of 53.200 kr. per tons.
For example, in the area of health care facilities, such as aids in the area of health, it is possible to identify the individual active, for example, a wheelchair, and the actual acquisition sum may be carried out on the basis of the delivery of the wheelchair. Alternatively, it can be adopted that the storage value is managed by the first in first in first in first in. In other things, it is always the oldest registration that is applied first to ensure that the storage is made up of reasonable time-corresponding purchase values.
In the predominance of the principle that is to be applied, the starting point should be based on how specific the individual asset can be identified (here in actual fact, the acquisition sum or the FIFO) is used or whether it is a quantity of a homogeneous level ; mass (averages averages). Most of the standard storage modules for finance systems can handle these principles.
When the inventory is used, the item shall be deleted from the plant cardacuire.
Information in the installation location
The following information concerning other turnover assets shall be indicated by the plant carcase.
-WHAT? cost
-WHAT? depreciation of the year [ not applicable-0 for turnover assets ]
-WHAT? cumulative depreciation [ not applicable-specified 0 for turnover assets ]
-WHAT? preciation of the year
-WHAT? cumulative depreciation
-WHAT? Printing year of the year
-WHAT? accumulated rewrites
-WHAT? the value entered
8.4 Establishment of the opening balance for 2007
In the context of the establishment of an opening balance, there are a number of special circumstances that are in force. It must be stressed that, in the preparation of an opening balance sheet, both the bill of assets and the measurement of assets in the preparation of an opening balance are very important for the assessment of the municipality's accounts. It is therefore important that all assets that constitute a significant value in the local authority ' s production of services are included in the facility and balance facilities.
It must be made clear that all material fixed assets must be shown to the value entered in the opening balance sheet. Adjustments may be made so that the valuation is carried out according to the municipality's accounting practice.
8.4.1 Livetimes for selected fixed assets
For assets that are purchased or referenced before 1. In January 2007, there are the mak-simal residues listed below, which are mandatory to follow. For example, the maximum residual habitats mean that buildings for administrative purposes (e.g. city hall) can be written more than 50 years. It should be noted that for assets acquired the 1. In January 2007 or later, the ways of life that are in relation to the installation directory in section 8.2 shall be used.
It draws attention to the fact that the standardized habitat in connection with the plant correlation of the open balance for 2007 may be waived if contractual or legal conditions are attributable to another life period.
MATERIAL FIXED ASSETS :
001 Gounded and Buildings
|
002 Technical facilities, machinery, larger specialty equipment and means of transport
For this category, acquisitions have the nature of technical facilities and larger machinery and special equipment.
|
||||||||||||||||||||||||||||||||
003 Inventar-including computers and other IT equipment
Special rules have not been established for lifetimes for this group of assets in the opening balance of 2007. For this reason, the specified times of life related to the plant group for this group of assets must be used as the maximum remaining life cycle, cf. Section 8.2.
8.4.2 Applied Accounting Practices in the drawing up of an opening balance
The local authority must account for the preparation of the opening balance sheet for the accounting practice used, including the depreciation periods used for different types of assets, as well as a statement of applied accrual principles.
8.5 Important Definitions
Depreciation : A systematic distribution of the asset's depreciation basis over the activity's use of the asset.
The depreciation base : be done by the purchase price or price of purchase. In individual cases where a scraping value exists, the purchase price shall be deducted from the purchase price. For assets that are written down, the depreciation and for assets that have been written are attributed to the rewriting. In the starting point-that is, in the case of entry into service, the depreciation basis as the purchase price or the cost of cost is deduced from any scrapbooking.
Depreciation Period : The depreciation period is identical to the time the municipality expects to use the asset, i.e. Spend time.
Active : An asset is defined in the accounting iterature as an acquisition (a) associated with future economic benefits or service potential, b) is the result of an event or transaction already taken, and (c) where the future benefits or the future service potential is checked by the authority concerned ;
Acquisition price / cost price : Acquisition value is made up of the purchase price including customs or any other charges associated with the purchase, but exclone. VAT. In addition, costs directly related to the entry into service of the asset must be included in the purchase price. Any volume abatrations will be deducted from the purchase price of the purchase price.
' Present ' : an asset intended for continuous use or ownership and is acquired for the purposes of production, trade in goods and services, rental or administrative purposes.
Accounting value : Defined as the purchase price or the cost of the purchase, attributed to any rewrites and deduced depreciation and any write-offs.
Usage time : The period in which the asset is expected to be used for the intended purpose.
Reanise Value : The value or amount to be paid for the recovery or reproduction of identical assets or assets that have the same production capacity.
Inmaterially fixed asset. Defined as a non-financial fixed asset without any physical substance.
Material installation asset, a plant asset with a physical substance.
Depreciation. A reduction in the value of the asset as a result of an objective observation note that the future utility of the asset is lower than the book value and the value degradation is expected to be permanent.
Nettorealization value : The net cost of the net value is made out of the expected sale price, with deduction of any completion costs and costs to carry out the sale.
Sales asset : Assets that are not intended for sustainable use or ownership.
Opwriting : An increase in the value of the asset as a result of, for example, an improvement of the asset that has caused the value of the asset to be higher than the value entered, and this value increment can be expected to be permanent.
Scrapworth. Defined as the expected sale price deduced from any decommissioning, sales and recovery costs at the end of the asset's use of the asset.
Economic life cycle : The period during which the plant asset can be used financially in accordance with its purpose.
9 LEGISLATION, GUIDANCE, ETC.
Content Page
9.1 VAT refund arrangements for municipalities and regions 9.1-1
9.1.1 Bekendtsation on the VAT reimbursement scheme for municipalities and regions (Domestic and Health Department Notigation no. 1492 by 14. December 2006) 9.1-1
9.1.2 Bekendtstatement on the amendment of the publication of the VAT-reimbursement scheme for municipalities and regions 9.1-6
9.2 Municipalities of Municipal Utilities 9.2-1 local authorities
9.2.1 Bekendtse of the municipalities ' intermediaries with the local authority utilities (Domestic Utilities and Health Department Noticee. 918 of 30. September 2005) 9.2-1
9.2.2 Instructions for the local authorities ' intermediaries with municipal utilities (Home Office's Guide to 16. February 2001) 9.2-3
9.3 Instructions for cost-culations
9.3.1 Introduction 9.3.1-1
9.3.2 Limitation of cost-scaling 9.3.2-1
9.3.3 Conceptual Clarification 9.3.3-1
9.3.4 The content of the cost scale : 9.3.4 to 1
9.3.4.1 Direct Costs 9.3.4-1
9.3.4.2 Indirect Cost 9.3.4-2
9.3.4.3 The time-due date of expenditure 9.3.4-3
9.3.5 Cost associated with the capital appliance 9.3.5-1
9.3.5.1 Depreciation of plant capital 9.3.5-1
9.3.5.2 Forrentning of operating capital 9.3.5-1
9.3.5.3 Preparation of plant capital 9.3.5-2
9.3.6 Following costs 9.3.6-1
9.3.7 Tax 9.3.7-1
9.3.8 Help table to use for cost calculation 9.3.8-1
9.3.9 The calculation of costs 9.3.9-1
9.3.9.1 General prerequisites 9.3.9-1
9.3.9.2 Overworked items in cost scales 9.3.9-2
9.3.9.3 The cost calculation Example of the use of auxiliary schematic 9.3.9-3
Instructions for the preparation of annual accounts 9.4-1
9.1 VAT reimbursement scheme for municipalities and regions
9.1.1 Bekendtsation on the VAT reimbursement scheme for municipalities and regions (Domestic and Health Department Notigation no. 1492 by 14. December 2006)
In accordance with paragraph 1 (1), 2 and paragraph 1. 3, and section 3 of the competitive equivalents between the local authorities and regions, and the purchase of services from external suppliers in relation to value added tax, etc. as well as for the VAT fund, cf. law no. 497 of 7. June 2006 :
Chapter 1
Reimbursement amount for reimbursement
§ 1. The amounts refunded by the reimbursement scheme include VAT payments from municipalities and regions in relation to the purchase of goods and services that are posted to the principal accounts 0-6 of the budget and accounting system for municipalities and the main accounts 0-4 of the budget and accounting system for regions, with the exception of VAT payments, which can be deduded from VAT in a VAT accounting year. In addition, certain expenses shall be reimbursed for the cost of labor cost, which is indirectly borne by municipalities and regions.
Paragraph 2. The amounts referred to in paragraph 1. 1 is determined as the sum of the following expenditure on VAT and the cost of labor cost :
1) All expenses related to VAT relating to expenditure (excl. expenditure incurred in main account 1. Supply business in the budget and accounting system for municipalities), which are accountancy-after the authorized accounting rules of the Domestic and Health and Ministry of the Interior and the Ministry of Health and the Ministry of the Ministry of the Internal Affairs of the Internal Affairs and Health Services-the account-
a) Mainart 2 goods purchases, exclaus. Speciman 2.6 Purchase of land and buildings.
b) 4.5 Entrepreneur and Crafts Services.
c) 4.9 Øvrich services, etc.
d) The inventory does not include the municipalities ' s VAT expenditure on function 2.32.31 Busoperations, 2.32.33 Fargo operations, 2.32.35 Railway operations and 5.32.30 Elder housing, as well as the VAT expenditure of the regions on function 3.10.01 Advance to road companies and 2.10.30 Alms. Counselor.
2) Certain expenditure on VAT and cost summary, which is indirectly borne by municipalities and regions via payment and subsidy schemes. The amounts included in the system of reimbursement shall be calculated as the proportion of the accounts entered in the accounts or the region, multiplied by the VAT percentages specified in Annex 1 and the applicable VAT rate, divided by the sum of the VAT rate and 100, cf. the calculation examples set out in the Annex. Payment and grant schemes which, according to the registration rules of the Domestic and Health Department, are recorded on other functions, are not part of the amount of the refund.
~.................. Section 1 is notified to the reimbursement of the municipality which is the accounting officer for the community.
Paragraph 2. Joint local authority companies, which for administrative reasons are autonomous accounting officers, may, if there is approval from the Ministry of the Domestic and Health, in accordance with the provisions of the Ministry of Health and Health. however, paragraph 1 3, notification of reimbursement claims from the reimbursement system through the Community's municipalities.
Paragraph 3. However, self-employed co-municipal companies within the areas of the area of rescue preparedness and central laundry are exempt from the approval of paragraph 1. 2.
Paragraph 4. Independent accounting-leading joint local authority supply and utilities and road companies cannot obtain approval under paragraph 1. 2.
§ 3. Municipalities and regions may lodge a notification of acontoms and wage pantograph, cf. section 1, to self-weighting institutions with the operating agreement for reimbursement from the reimbursement system, until the accounting institution ' s accounts shall be recorded with an artsspecification in respect of the clearance of the municipalities or the region.
Paragraph 2. The annual statement of the annual financial statement of the reimbursement requirements for the reimbursement scheme must not contain amounts relating to the acontoms and the cost summary pursuant to paragraph 1. 1.
§ 4. Purchase-out costs included in the calculation of rent are not covered by the reimbursement.
Paragraph 2. The derogation in accordance with paragraph 1 1 is managed in the manner that the calculated refund in accordance with the rules in section 1 is reduced by an amount calculated as 7,5%. of the book ' s revenue on account of 7.1 own rent-based income.
Paragraph 3. Livestock income recorded at the nature of 7.1, function 5.32.30 Elder housing, 2.32.31 Busoperation, 2.32.33 Fargo operations, 2.32.35 Railway operations, 3.10.01 Obliterated payments to road companies and 2.10.30 Alms of ageing shall not be covered by the provisions of section 4 (1). One and two.
§ 5. Retail costs incurred by the purchase of goods and services financed by contributions and grants to the municipality or region are not covered by the balance.
Paragraph 2. The derogation in accordance with paragraph 1 1 is managed in the manner that the calculated refund in accordance with the rules in section 1 is reduced by an amount corresponding to 17,5%. the income of the municipality or region from the following grants and contributions. The amount shall be shown on the monthly balance inventory as deduction under corrections :
1) Operations and plant grants from foundations, private associations, institutions and so on.
2) EU Structural Funds redistributed by the EU's structural funds distributed by the Danish state and direct construction subsidies from the European Union.
3) Loans which, due to the favourable conditions of payment of interest and payment, should not be taken into account for the municipality or the region ' s borrowing under the Commissioning of the Communes and Health Ministry of the municipalities ' borrowing and notification of the municipalities guarantees, etc. and the announcement by the Ministry of the Regions on the borrowing and the granting of guarantees of the regions and so on.
Stk.3. Deposits to research registered to function 1.10.01 Nurses shall be excluded from repayment after paragraph 1. 2.
§ 6. If an installation for which VAT has been reimbursed for a period of five years is sold, the reimbursed purchase tax shall be repaid to the reimbursement scheme. The amount shall be shown on the monthly balance inventory as deduction under corrections.
Paragraph 2. The period of validity shall be taken from the time of the approval of the equipment accounts for the work in question.
Paragraph 3. Paragraph 1 shall not apply to installations which, in accordance with the notice, no. 877 of 16. September 2005 on the distribution of assets and liabilities, rights and duties and workers as a result of task relocations on 1. January 2007, in the context of the local authority reform or by the date of publication No 868 of 16. September the division of municipalities is transferred between County Communes, municipalities, the Headmaster's Hospital Council, the Regional Development Council, the regions and the state authorities. Paragraph 1 shall not apply to installations which, in accordance with the notice, no. 877 of 16. September 2005 on the allocation of assets and liabilities, rights and duties and staff as a result of task relocations on 1. January 2007, in the context of the local authority reform or by the date of publication No 868 of 16. September 2005 on the sharing of municipalities is transferred between one side on the one hand, in 1. Act. the said authorities and, on the other hand, communities between the groups in 1. Act. the said authorities, self-weighting institutions and so on.
Chapter 2
Loaging of reimbursement amounts
§ 7. Reimbursement amount pursuant to section 1 is paid monthly.
Paragraph 2. Amount of reimbursement under paragraph 1. 1 is notified on the basis of the balance of function 7.65.87 for the municipalities and the function of 5.80.95 for the regions of the Domestic and Health Ministry, no later than 10. working day of the following month. Any dubious questions relating to the amounts to be declared for reimbursement shall be determined by the National and Health Minister definitively.
Paragraph 3. The balance of balance, which is also included in the accounting supplementary period for the financial year, shall be forwarded to the Ministry of Income and Health at the latest. working day in May of the year after the claim for reimbursement. This inventory shall be provided by the revision of the revision of the local authorities or the region.
Paragraph 4. Amount of reimbursement under paragraph 1. 1 held in the financial supplementary period for a financial year shall be notified to the reimbursement of the reimbursement system, together with VAT expenditure, held in January of the year.
§ 8. Reimbursement amounts after Section 7 shall be paid as soon as possible within the month following the month following that of the month, the reimbursement must be the Ministry of the Interior and Health at the hands of the Ministry of Health.
Paragraph 2. Reimbursement amount shall be rounded to entire crowns.
Chapter 3
Dispensing option
§ 9. The Minister for Domestic Affairs and the Internal Affairs Minister may, in exceptional cases, decide that the refund of the reimbursement amount is in a different way than in this notice.
Chapter 4
Entry into force
§ 10. The announcement shall enter into force on 1. January, 2007.
Domestic and Health, the 14th. December 2006
Lars Lion Rasmussen
/Søren H. Thomsen
Appendix 1
Positive List
|
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
* The tax share percentage contains a labor summon percentage.
1) Applies only to registrations of grouping 001.
2) Applies only to registrations of grouping 003 passenger services by private contractors.
3) Applies only to services performed by private contractors.
4) Applies only to registrations on owner stepcode 2 self-proprietary institutions without the municipality / region of the operational agreement.
5) Applicable to motor vehicles.
6) Applies only to entries on account account entries of 5.9, function 5.68.98, grouping 018.
7) Applicable to self-governing / private hospitals, etc. and passenger services carried out by private contractors.
Calculation of VAT and wage summon percentages :
For each operation on the positive list, a VAT percentage is calculated that reflects the proportion of the expenditure on the relevant benefit, which is VAT-based. Similarly, for those with * marked relevant benefits, they calculated a salary sum which reflects the proportion of total expenditure on the relevant benefit paid. The salary summary rate is subsequently converted to the VAT rate by multiplied by the pay summary by multiplied by (3 ,08/103 ,08 )/( 25/125), as private suppliers, on the relevant areas, pay a cost summary tax at 3.08%. of the salary sum + surplus / deficit. After that, the revenue percentage and the VAT rate of VAT added to a single VAT and salary sum shall be added to the following. Fx is the labor summary for bus operation 65 pct., which provides a VAT and wage summon percentage of 10 (65 * * (3.08/103 ,08 )/ (25/125) =9, 7).
The policy example of the amount for the amount of the municipalities reimbursement :
A $1,000 grant is granted. (function 0.32.31 Stadium, PE and swimtails, type 5.9).
Amount of reimbursement : 1000 kr. x 55% x 25 /125 = 110 kr.
The following shall be recorded in the following example in the municipal budget and accounting system :
-Exerration, exclaus. the estimated VAT expenditure in other words. DKK 1,000. -$110. = 890 kr. be registered at the function 0.32.31stadion, PE and pool (s), type 5.9.
-The estimated VAT cost, that is, 110 kr. be registered on function 7.65.87, grouping 003.
-The VAT reimbursement, that is. 110 kr. will be registered on function 7.65.87, grouping 002.
The example of the amount for the amount of reimbursement for regions :
A $1,000 grant is granted. (function 1.10.01 Nurses, type 4.0).
Amount of reimbursement : 1000 kr. x 36% x 25 /125 = 72 kr.
The following shall be recorded in the following examples in the budget and accounting system for regions :
-Exerration, exclaus. the estimated VAT expenditure in other words. DKK 1,000. -Seventy-two. = 928 kr. will be registered on function 1.10.01 Nurses, type 4.0.
-The estimated VAT cost, that is, $7,000. be registered on function 5.80.95, grouping 003.
-The VAT reimbursement, that is. $7,000. be registered on function 5.80.95, grouping 002.
9.1.2 Bekendtdecision amending the VAT refund scheme for municipalities and regions
§ 1
Notice no. 1492 by 14. In December 2006 on the VAT reimbursement scheme for municipalities and regions, the following change is made :
Appendix 1 the text of Annex 1 shall be replaced by this notice.
§ 2
The announcement shall enter into force on 1. January, 2009. At the same time, Bekendtstatement on the amendment of the VAT refund scheme for municipalities and regions no. 1182 of 2. Dec. 2008.
Domestic and Social Services, the 10th. September 2009
KAREN ELLEMANN
/ Søren H. Thomsen
Positive List
|
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
* The tax share percentage contains a labor summon percentage.
1) Applies only to registrations for owner content code 4 private.
2) Applies only to registrations of grouping 009 Private contractors of personal and practical help.
3) Applies only to entries on grouping 004 Home Health Care, Ownership Code 4 private.
4) Applies only for registrations of grouping 012 and 013
5) Applies only to registrations of grouping 003 Resolution, relief and assistance, etc. for the elderly and to persons with significantly reduced functional capacity, owner, code 4 private.
6) Applicable to motor vehicles.
7) Applies only to entries on account account entries of type account, 5.9, grouping 018 Expenses in Danish as a second language class for enabled cash help receivers and start-help recipients.
8) Does not apply to highly specialised treatment costs (country and country subs).
9) Applies only to benefits purchased from the Statens Serum Institute.
Calculation of VAT and wage summon percentages :
For each operation on the positive list, a VAT percentage is calculated that reflects the proportion of the expenditure on the relevant benefit, which is VAT-based. Similarly, for those with * marked relevant benefits, they calculated a salary sum which reflects the proportion of total expenditure on the relevant benefit paid. The salary summary rate is subsequently converted to the VAT rate by multiplied by the pay summary by multiplied by (3 ,08/103 ,08 )/( 25/125), as private suppliers, on the relevant areas, pay a cost summary tax at 3.08%. of the salary sum + surplus / deficit. After that, the revenue percentage and the VAT rate of VAT have been added to one VAT and wage sum percentage. Fx is the labor summary for hospitals 70 pct., which provides a value added tax and wage summon on 11 (70 * (3.08/103 ,08 )/ (25/125) =10, 5).
The policy example of the amount for the amount of the municipalities reimbursement :
A $1,000 grant is granted. (function 0.32.31 Stadium, PE and swimtails, type 5.9).
Amount of reimbursement : 1000 kr. x 55% x 25 /125 = 110 kr.
The following shall be recorded in the following example in the municipal budget and accounting system :
-Exerration, exclaus. the estimated VAT expenditure in other words. DKK 1,000. -$110. = 890 kr. be registered at the function .32.31 stadiums, sports systems and swimming pools, type 5.9.
-The estimated VAT cost, that is, 110 kr. be registered on function 7.65.87, grouping 003.
-The VAT reimbursement, that is. 110 kr. will be registered on function 7.65.87, grouping 002.
The example of the amount for the amount of reimbursement for regions :
A $1,000 grant is granted. (function 1.10.01 Nurses, type 4.0).
Amount of reimbursement : 1000 kr. x 36% x 25 /125 = 72 kr.
The following shall be recorded in the following examples in the budget and accounting system for regions :
-Exerration, exclaus. the estimated VAT expenditure in other words. DKK 1,000. -Seventy-two. = 928 kr. will be registered on function 1.10.01 Nurses, type 4.0.
-The estimated VAT cost, that is, $7,000. be registered on function 5.80.95, grouping 003.
-The VAT reimbursement, that is. $7,000. be registered on function 5.80.95, grouping 002.
9.2 Municipalities of the local authorities with the municipal supply companies
9.2.1 Confescation of the local authorities ' intermediaries with the municipal supply companies
(Domestic and Ministry of Health Notice no. 918 of 30. September 2005)
Publication of the municipalities ' intermediaries with the municipal supply companies
In accordance with section 58 (2), 2, in the law of the local authority ' s management, cf. Law Order no. 968 of 12. December 2003, and section 1 (1). Fifth Amendment No 5. 549 of 24. June 2005, on the temporary binding of the local authorities and the municipalities of the municipalities, shall be fixed as follows :
General provisions
§ 1. The municipality's debt to the municipal utilities in the annual accounts shall not exceed the public's liquid assets in a free pass at the municipality's treasurer at the end of the accounting year.
Paragraph 2. The debt to the municipal utilities is set up as the sum of the local authority's negative intermediends with the individual supply areas of each supply of 9.30, 9.31, 9.33 and 9.34, as well as function 9.35, grouping 01, in " Budget-and the accounting system for municipalities and county municipal authorities ` ;
Paragraph 3. The liquidate holdings shall be calculated as the sum of the balances at 9.01-9.11 in the 'Budget and accounting system for municipalities and County Communes' and deposited amounts in relation to utilities as provided for in the case of supply undertakings. Section 4 (4). 3-8, in the notice of the municipality's borrowing and the granting of guarantees, etc. Leary of the treasurer shall be set up in accordance with the rules in the notice of the municipality's borrowing and the granting of guarantees and so on.
section. The municipality ' s debts and debts owed to the municipal utilities in each financial year shall be offset by an annual interest rate corresponding to the market interest rate.
Paragraph 2. The interest rate shall be calculated on the basis of the midshipmen with the municipal utilities on each of the functions 9.30, 9.31, 9.33 and 9.34, as well as function 9.35, grouping 01, in the "Budget and accounting system for municipalities and County Communes".
Paragraph 3. The Ministry of the Interior and the Health Minister may grant authorization to carry out an interest rate with an annual interest rate deviant from the market interest rate when special conditions are specified.
Intermediate supply undertakings in 2005 and 2006
§ 3. Municipalities, which, for 2005, have budgeted with a surplus for the utilities in one, must in the period 1. October 2005 to 1. In January 2007, an amount equal to the proceeds shall be deposited, cf. Section 1 (1). 2 in the provisional binding of the municipalities ' s and sucka commuted authorities.
Paragraph 2 : If a municipality for 2006 is budgeting with a deficit for the utilities in one, deposits may be deposited in accordance with paragraph 1. 1 shall be released in 1/12-rater in 2006. The maximum amount of the sum released may be a maximum of the budget deficit for the utilities during one in 2006.
§ 4. Municipalities, which increase the already outstanding debt to utilities in the course of 2005, will have to reduce the debt equivalent in 2006, so that the end of 2006 is equivalent to the balance at the end of 2004.
Paragraph 2. Municipalities that depreciate a claim to utilities by the utilities in the course of 2005 shall increase their debts in 2006, so that the final of the end of 2006 is at least equal to the status of the end of 2004.
Paragraph 3. The amendment to the debt or the loans provided for in the municipal supply undertakings in accordance with paragraph 1 shall be taken into account. 1 and 2 shall be discharged in the accounts of 2005 as the sum of changes to the municipality of the municipality with all supply areas of 9.30, 9.31, 9.33 and 9.34, as well as function 9.35, grouping 01, in the "Budget and accounting system for municipalities and County Communes".
Paragraph 4. Municipalities may as an alternative to increasing the assets of the loans in 2006, cf. paragraph 2, make a cash-flow binding in the period 1. April 2006 to 1. January 2007, corresponding to the difference between the budgeted accounts at the end of 2006, and in fact due to the end of 2004.
Paragraph 5. The Minister for Domestic and Health may, on application in exceptional cases, grant a derogation from the modal system, cf. .1 and 2.
Entry into force
§ 5. The announcement will enter into force on the 12th. October 2005.
Paragraph 2, at the same time, the Executive Order of the Domestic and Health Department shall be repealed. 1176 by 15. In December 2000, the municipalities ' intermediaries with the municipal supply companies.
Domestic and Health, the 30. September 2005
Lars Lion Rasmussen
/Henning Elkjær Nielsen
9.2.2 Instructions for the municipalities ' intermediaries with the municipal supply companies
(Interior's instructions for 16. February 2001)
1. Introduction
The Ministry of the Interior has announced no. 1176 by 15. In December 2000, rules for intermediender between municipalities and municipal utilities will be laid down.
The announcement shall replace the Executive Order of the Interior Ministry. 804 of 12. November 1998.
2. The municipality's debt to the utilities must not exceed the municipality's liquidity.
This is stated in Article 1 (1) of the notice. 1 that the municipality's total debt to the municipal utilities, discharged from the annual accounts of the municipality shall not exceed the municipality's liquidate ' s liquidate ' s positions added to the exit of the accounting year.
Section 1 (1) of the notice referred to in paragraph 1. The rules for the calculation of the municipality ' s debt to the municipal utilities shall be laid down. The debt is made up from the municipality's annual accounts as the sum of the local authority's negative intermediments with the individual supply areas.
In the case of each supply area, the debt as the municipality's negative interstate with the relevant supply area has been seen in one. For example, in the area of waste water, there is a debt, if the municipality of the municipality with all the waste water plants in the municipality is as negative ; the other areas are being discharged in the same way.
The municipality's total debt to the municipal utilities is then reinventing as the sum of the negative interwards with the individual supply areas. Any local authority receipments (positive intermedi-ends) in certain supply areas may not be offset by the debt (adverse intermedials) in other supply areas.
There are five different supply areas in the inventory, corresponding to the following five functions in the local authority financial statement, cf. ' Budget and accounting system for municipalities and amtmunes ` shall mean :
9.30 Wasting Ordinance Playing Water Santo
9.31 Gas supply
9.33 Heat supply
9.34 Water supply
9.35 gr. 01 Renovation
As the rule has been taken into effect for municipal debt from and from 1992, section 1 (2) shall be included in paragraph 1. 2, a provision, after which the municipality of the balance sheet in each of the functions referred to above in the period up to and with the year 2001 may dedude an amount equal to one in the accounts recorded in the accounts for 1991 on the one hand, in question. Section 1 (1). However, 4, does not include a provision for the Home Affairs Minister to be able to dispense from this period in exceptional cases so that the period may be extended beyond the year 2001.
The communing of the municipality shall be established in accordance with Article 1 (1) of the notice. 3, off the basis of the municipal annual accounts as the sum of the balances at 9.01-9.11 the deposited amounts relating to utilities, cf. Section 4 (4). 3 to 8 of the Commissioning of the municipality ' s borrowing and the granting of guarantees, etc. to be added to the end of the accounting year (that is to say, the credit card shall be made available. the 31. December). The decision shall be made in accordance with the rules in the notice of the municipality's borrowing and the granting of guarantees and so on.
3. Debt and receipts between the municipality and the municipal utilities must be forgetable with interest rates equivalent to the market interest rate ;
The provision of the section 2 (2) of the notice. 1 means that the municipality's debt to and receipts from the municipal utilities from and with 1992 shall be enclosing with an annual interest rate corresponding to the market interest rate. No further provision has been made for the establishment of the market interest rate. This is due to the desire to ensure that the local authorities have access to the adaptation of their intermediaries to the local conditions of supply. The local authorities may have negotiated a number of agreements with their financial institutions, which can be used to account for the balance of the market interest. Alternatively, as a way of directing the market interest, the average effective 10-year state-bond interest rate is identified as this is being done by the National Bank.
The same rate of interest rates shall be used for the payment of debts and debts owed to them in accordance with. however, section 4 below.
The interest rate shall be calculated at least once a year on the basis of the intermediates between the municipality and the individual municipal utilities, which at the beginning of the financial year are listed in financial status.
The local authorities may decide to carry out interest on the basis of the municipal intermediation of the municipalities with utilities in the course of the financial year, such as monthly or quarterly statements.
4. Special conditions
The rules in the notice shall not apply in cases where other special acts are provided for in the legislation.
4.1. Heating
In accordance with the Act of Index Regulated Realms, indexed loans may be granted for certain heat-power plants, to the extent that the municipality has recorded such indexed loans to a municipal heat-supply plant, the municipalities must carry out the municipality of the municipality. the credit due from the annual adjustment and interest of the relevant index loans ;
4.2. Water supply
According to the water supply law, municipalities can provide support for municipal water supply facilities. The aid may, inter alia, be granted in the form of a favourable interest rate.
However, accounting techniques must, however, be calculated in the municipal accounts a forrentment-according to the same rules as for the other utilities-of the intermediates between the municipality and the municipal water supply. Any subsidy in the form of favourable interest rates must therefore be recorded in the accounts as a municipal subsidy to the water supply, and the amount of the subsidy shall be calculated as the difference between the general entouration and the interest rate calculated on the basis of the subsidy ; favourable interest rates.
4.3. Renovation
It is in line with the environmental protection law in the name of the municipal management decision, in the area of the renovation of the renovation sector or the financing of the taxis.
To the extent that the municipal board has decided to carry out fees financing in the area of renovation, this shall be covered by the provisions of the notice.
This means that, in the area of the renovation area and the 1992 financial year, the municipality shall have to do so with the municipality of the areas that the local authorities have decided to have a burden-financing. The financial engineering must be treated in the same way as the municipal utilities as the right to the fees financed.
4.4. Power supply
With the entry into force of law 375 of 2. In June 1999 on the electricity supply, network companies are not covered by the communal law, but regulated in the law itself. As a result of this, function 9.32 Power supply is not part of the liquidity and abrasion rule, cf. Section 1 (1) of the notice. 2 and section 2 (2). 2.
As far as the distribution of the local authorities is concerned, the rules on the electricity supply are set out in the light of the electricity supply. It is a law of power supply that the local authorities ' intermediaries should be the equivalent of the market interest rate. For special budget and accounting rules for the field of electricity, reference is made to the Budget and the accounting system for municipalities and County Communes.
4.5. By the way
Article 2 (2) of the BekendtDecision. 3, contains a provision that the Home Secretary may grant authorization to carry out an interest rate of an annual interest rate deviant from the market rate when special conditions are specified.
The provision is made for situations in which municipalities have accepted loans for specific supply purposes to a fixed interest rate which is significantly different from the current market interest rate. It follows that derogation is sought in concrete terms with regard to the individual loan.
5. Entry into force
Publication no. 1176 by 15. In December 2000, the municipal service providers will enter into force on 30. In December 2000, and in the 2000 financial year.
9.3 Instructions for cost-culations
9.3.1 Introduction
Over recent years, the development of the local authority sector has highlighted the organisation of the activities of the local authorities, including for forms of production and methods in connection with the provision of the local authority service. With the implementation of the government's initiatives in the area of freedom of choice, service strategies and the challenge of challenge, further focus has been placed on the calculation of costs associated with the municipal service production.
This guide has an intention-in relation to the authorised rules for the preparation of municipal budgets and accounts-to provide a general basis for the local authorities ' preparation of cost-scale. The guidance is thus designed to assist with practical instructions for the preparation of costs-scale, including in the case of the calculation of costs, cf. The law on the challenge of law, the law on the execution of tasks for other public authorities, as well as the free choice of personal and practical assistance, etc. It should be noted in this connection that it is a general direction that links itself to the calculation of costs. For specific requirements for accountancy statements, after-call and so on, in the case of statutory cost-culations, reference shall be made to the specific legislation.
A number of initiatives have been launched in view of the introduction of cost registration in the Budget and accounting system for municipalities. There are, therefore, the establishment of the main kind of zero, incorporated into the budget and accounting system for registering depreciation, storage charges, as well as other calculated and transferred expenditure and revenue. as a result of the 2003 local authorities, and the agreements concluded in the extension are the cost registration and the use of the principal (0) in addition to the supply area mandatory in the elderly and health sector from 2004 to the supply sector. It also follows from the municipal agreement for 2003 that from 1. In January 2004, a balance sheet for material assets-herds shall be established as the basis for the calculation of depreciation of material assets.
The authorized rules of the budget and accounting system constitute an essential basis for the preparation of cost-culations-for example, the costs of salaries, goods purchases, etc. are typically included in the cost-scaling. In addition, from financial accounts, depreciation on buildings, machinery, etc., cf. Chapter 8 on the calculation and measurement of tangible and intangible assets. However, the authorized rules of the budget and accounting system do not, in itself, provide sufficient information for the calculation of concrete costs and tariffs / prices for specific municipal services. Thus, in relation to the approved budget and accounting system, a number of additional elements need to be set up for the preparation of cost-related costs.
Firstly, it is due to the fact that the chart of accounts may not necessarily be divided into the areas where the preparation of cost conditions may prove necessary in accordance with the requirements of the Clan. For example, the law on the challenge of challenge. It is therefore to be expected that, in a number of cases, cost-scaling costs for a proportion of an activity delimited to a single function / grouping in the context of the Clan, for example, by the calculation of the costs of specific actions ; activities in the integrated institutions. Contrary to this, situations may also be expected to arise where the cost of an activity is desired to be incurred by a number of different functions / groupings, such as at the expense of costs relating to miscellaneous help / service functions.
Secondly, it is because of the fact that the costs of all the resources included in the production process will not necessarily be reflected in the approved budget / accounts. This applies, for example, to the cost of the cost of the base capital linked to the production of municipal activities.
It should be noted that this guide is based on the principle of the inventory of long-term average costs. In this context, account shall be taken of the incorporating all costs, including both the variable and fixed costs associated with the production of the municipal services. The guidance can therefore not immediately form the basis for the calculation of the marginal costs of a given activity (that is, the costs of producing an additional unit of the service concerned). It should be noted, however, that in the instructions the possibility of the follow-up costs arising from, for example, the use of external suppliers, must take account of the fact that not necessarily all costs are linked ; whereas, with a given activity immediately dropping to the use of external suppliers in the case of the calculation of costs, it may also be noted that the Finance Ministry's Economic and Administrative Guidance for the Financial Affairs Council is applicable ; price fixing and cost-scaling for the state are also referred to ; the principle of the statement of the long-term average costs.
9.3.2 Limitation of cost-scaling
In the case of a cost reduction, the cost of the cost must be demarcated in the event of the cost of the costs incurred. It must therefore be clarified that costs must be made up for a special unit, for a specific benefit, a more general type of benefits, etc.
In this specific case, it must be decided, for example, to define costs, for example, to the very operation of an institution. In that case, it is sufficient to insure the institution's costs alone. On the other hand, a statement of the total cost of a given benefit, such as the care of nursery children, must be taken into account for a number of common costs linked to the benefit. This applies, for example, to the central administration. Where the cost control is to be used in the case of outsourcing, it may, in some cases, be appropriate to take account of any associated costs associated with the use of external supplier.
It is vital, therefore, that the cost of loading should be limited to the purpose of the call to the calculation. It is essential to make such demarcation in order to be able to execute all relevant costs for the activity in respect of which the costs are to be made.
In this context, it should be noted that in the calculation of the costs of a given service production as a general rule, the costs of political activities, regulatory tasks and so on, with reduced calculations in themselves, are not included ; the purpose of making up the costs.
9.3.3 Conceptual Clarification
The expenditure incurred in the budget / accounts for each year relates to typical wages, the purchase of goods and services, etc., which may cover the purchase of benefits and products consumed in full in the course of the year. However, the cost can also cover the purchase of benefits and products that are used over a number of years, such as buildings and machinery. Expenditure can thus fluctuate from year to year and will not necessarily reflect the actual resource consumption of individual years by the provision of municipal services. In other words, the cost of resources is equivalent to the costs of the period.
The costs, on the other hand, reflect the value of the resources consumed during the production of municipal services. The costs of a given period are therefore not necessarily coincided with the costs associated with the corresponding period. The cost of a given product shall be made on the basis of the costs associated with the consumption of the product in the production of the product.
In the case of costs, particular attention must be paid to the fact that there is a difference between costs and costs in the individual year. Therefore, only the figures that figure in the budget / accounting of the year must be drawn up for a specific task. Furthermore, it should be noted that the total cost of the total costs is calculated and not a direct statement of size. The cost calculation may, therefore, contain a number of calculated items that do not appear at any time in the municipalities ' s budgets / accounts.
9.3.4 The content of the cost-scaling
Cost scalculling shall include all costs for the nearer defined activity. However, a number of costs may be placed on the production of the activity-e.g. pay, materials, etc. There may be a need to calculate costs which are not directly linked to the production of the person concerned ; activity. It may be costs that are included in the budget under the municipality's central administration-for example, payroll management-as well as costs of interest and the depreciation of capital. Additionally, depending on the definition and purpose of the cost-cube, there may be a need to terminate any associated costs associated with an activity. For the calculation of follow-up costs, refer to section 9.6.
The costs incurred by a given benefit may be divided into the following two categories :
Direct Costs
Indirect Costs
It should be noted that there is no clear demarcation between direct and indirect costs. The same cost may, for example, in some municipalities, figure as a direct cost, while in other municipalities, it may be an indirect cost-depending on how the individual municipality has decorated its business. If the activity in question is organized with an independent administration, the cost of this will be included in the calculation as a direct cost. On the other hand, it is a common administration where the activity in question is managed by a unit that manages several activities, the cost of administration will be involved as an indirect cost.
9.3.4.1. Direct Costs
The costs that can be directly related to a given activity are referred to as direct costs. For the direct costs, typically, there is a time-related interclash between the costs that can be directly attributed to the activity and the corresponding cost. This applies to typical, for example, to pay and services.
However, some acquisitions are not always used at the same time as the cost of the expenditure is to be held. The costs of this year are not set out in the year's budget. This may apply to, for example, the purchase of materials that are added to the repository. It is essential that the cost of the spent resources directly involved in the production process is considered as a direct cost.
Direct Costs Examples are
wage (all the salary units, including pension contributions and holiday pay),
overwork / merwork
missions and transport services ;
purchase of materials and specially purchased appliances (apparatus used more than one year and that exceeds the 100 000 DKK limit of 100 000. or that of the local authority fixed at the back of the range of 50,000 to 100 000 kr., cf. in Chapter 8, shall be included as capital ;
foreign services
repair and maintenance costs
rent
electricity, heat, water
insurance
9.3.4.2. Indirect Costs
The indirect costs are costs which are not directly attribuable to the activity in question. The indirect costs are made up of a variety of types of costs. First of all, a number of indirect costs are involved, which act as a cost in a different place in the municipality's budget-here is a typical case of joint costs for, for example, premises, administration and so on-must be taken into account in a number of areas. Costs which do not necessarily feature in the budget of the year-such as costs of depreciation on buildings. Finally, costs which, in general terms, are not made in the budget-for example, the interest rate for operating and plant capital must be included.
It should also be noted that, in the event of the balance of the indirect costs, account must also be taken of any associated costs associated with a given activity, such as leckable buildings, which are expected to be unused for a period of time ; waiting for civil servants. For the calculation of follow-up costs, refer to section 9.6
Examples of indirect costs are the following :
room expenses (rent, heat, water, electricity, cleaning, maintenance, etc.)
office expenses (telephone, porto, office supplies, etc.)
indirect wage conversion (canteens supplement, after training) ;
computerised expenditure,
costs of management, administration and so on ;
assurances
development costs
calculated official pensions ;
calculated cost of statutory insurance ;
estimated damage cocontments (self-assurance)
the forging of operating capital ;
the interest rate of the plant capital ;
depreciation of fixed assets ;
Due to the often indivisible nature of indirect costs, they must typically be distributed according to a distribution key. The essential part of the choice of distribution keys is that a realistic account is taken of the costs involved in the production of the activity in question, for example, by the calculation of time consumption. Another distribution key is the salary part where the proportion of Community expenditure is calculated from the amount of the cost of the activity to the activity, in relation to the total cost expenditure of the area. Alternatively, for example, the number of employees, the area or the local expenses can be used as a distribution key.
9.3.4.3 The time-down of expenditure
The timing of expenditure in relation to the consumption of production factors can be split in the following way :
expenditure incurred for one year and where consumption takes place in the same year, such as wages and goods purchases,
expenditure incurred for one year, but where consumption occurs in a previous year or in a later year-for example, materials purchased for storage, which are only consumed in a later year, construction and purchase of buildings, and civil servants.
As you can see, in some cases, there will be a difference in the timing of costs and costs. This is because, as I said earlier, the entire resource consumption of the production of a given activity does not necessarily take place the year in which the expenditure is to be held.
Furthermore, it should be noted that in the cost-scale there should be a number of costs which are not part of the municipality's budget / accounting. This applies, for example, to the cost of the settlement of the bottom capital and the costs of self-assured municipalities similar to what the municipality should have paid in the premium, provided that it was insured-for example through an internal insurance scheme.
The cost concepts included in the overall cost scales may be redone as follows :
|
9.3.5 Cost associated with the capital appliance
Cost associated with the capital shall include the costs of depreciation of fixed assets (machines, buildings etc.), and for the forging of operating and plant capital. Costs of this are included in the cost-scaling on an equal footing with other costs, but are treated separately here because of the special circumstances that apply to the calculation of such costs.
9.3.5.1. Depreciation of plant capital
Cost-scale costs are included costs for the depreciation of plant capital. It must be pointed out here that the assets to be depreciate can perform in both the operating and fixed budgett/accounts. For example, the cost of computer equipment over the operating budget must be included in the callin. From 1. In January 2004, inter alia, the facility must include, in accordance with the installation, cf. Chapter 8-the overall balance sheet of the balance sheet is comprehensive, both financial and material assets. This will be evident from 2004 on which assets are written.
Depreciation of depreciation is carried out in accordance with the linear method, which shall be written all the time each year, cf. Chapter 8. The size of the depreciation percentage will be determined from each asset ' s expected lifetime / use time. The life of the living shall correspond to the period during which the plant, taking into account its nature and the cost of the repair and maintenance costs, are estimated to be used in production. Work with physical or economic life can be worked out.
The physical life span is determined both by the slime and more activity-dependent factors such as the wind and weather. For example, the economic life is determined by the technical obsolescence (new technology, new production methods, etc.). If the economic life cycle is shorter than the physical, the economic life should be used as a starting point for the calculations. It should also be noted that, when calculating depreciation, any scrap values must be taken into account.
For a detailed description of the general rules for the calculation of depreciation and so forth, reference is made to Chapter 8.
9.3.5.2. Compensation of operating capital
In the cost scale, the cost of operating capital shall be calculated in the case of an activity to which significant costs are linked to liquidity-related costs associated with the execution of the task. Compensation of operating capital must respond to the costs incurred in relation to liquidity in connection with production.
If the activity is paid on a continuous basis, for example, that is calculated on a continuous basis, as well as at a conto billing-you will be able to look away in the recalculation of the operating capital. Similarly, if the production time and credit card are very short.
On the other hand, it is a longer production period, where the payment of the product only takes place at the time of delivery, possibly due to the credit, it may be necessary to incorporate a transfer of the operating capital into the recalculation.
The market interest rate will be the relevant interest-rate in these calculations. As the forging of operating capital is used as a starting point, a current / short interest rate is used.
9.3.5.3. Facility Capital Probe
Cost scale is included costs for the cost of plant capital. The calculation shall be based on the basis of the residual value of the assets. The recalset value is calculated as the purchase of the previous year's calculated depreciation, cf. Chapter 8, by the way.
For the purpose of calculating the cost of the processing of the plant capital, all major fixed assets, whether they appear on the operating or the equipment budget, are included. For example, a computerized system of equipment over the operating budget shall be forfeited to the associated costs of the calculation. From 1. In January 2004, in accordance with the mandatory installation, in accordance with the requirements laid down in the compulsory installation, Chapter 8-the overall balance of the balance sheet is comprehensive, as well as financial as physical assets. From 2004, the interest rate shall be carried out on the basis of the registrations in the plant correlation.
The determination of the interest rate to be used for the calculation of the value of the asset shall be determined on the basis of the nature of the individual plant asset.
In the case of assets with a longevity, a percentage rate of interest shall be used, which represents the average interest rate over a longer period. Here, for example, the effective average 10-year-old government bill can be based on the National Bank of Denmark's National Bank. For assets with a shorter life, a shorter interest rate can be used.
9.3.6 Following costs
Feelings are being raised on an equal footing with other costs. Whether costs should be taken into account in the cost of cost, however, depends on the purpose of the calculation.
If a task is intended to be performed by an external supplier, there may be some costs that do not fall away, although the task will no longer be carried out under its own aegis. In order to consider the use of external suppliers, account may be taken of the consequrate costs associated with external task execution.
An example of the following costs which are not immediately disregarded by the use of external suppliers,
rent-house rent for rooms which can only be terminated after the initiation of a new period ;
depotable municipal buildings which are expected to be unused for a period of time ;
the rental of machinery which can only be terminated after the initiation of a new period ;
any available machinery which will be wholly or partially unused for a period of time ;
retraining of staff,
waiting money for civil servants (on-call pay) ;
share of common functions which can only be adapted after a period of time ;
In addition, there may be instances where new costs will arise for the municipality if it no longer performs the task itself, but instead gets the task run by an external supplier. An example of this may include additional costs for the supervision and control of the external supplier.
9.3.7 VAT
The question relating to the calculation of VAT must be treated differently depending on the purpose of the call for the purpose.
Here is a distinction between the call for a task to run task for another public authority and the calciation of a price for comparison with a private supplier.
In addition, the calls for a call for the execution of the task of another public authority relate to the activities covered by the tax on value added tax or not.
Where the recalculation is drawn up in order to submit the task of the second public authority on a company subject to the value tax slots, the cost of the municipality shall be calculated exclusive of VAT in the cost-carbon itself-that is, the cost of the municipality. that expenditure on raw materials, for example, must be included in the calculation of the VAT exclusive. In return, VAT must be added at the price (the total cost cube), which the municipality offers to perform the task in question. The procedure corresponds to the current system, for example, for municipal utilities
On the other hand, it is a declaration of an offer on a duty exempt from value added tax, cf. The VAT cost of value-added tax shall be included in the cost shredder, regardless of the fact that the VAT expenditure is actually reimbursed via the municipal VAT settlement scheme. On the other hand, the submission of tenders on the execution of such tasks shall not be attributed to VAT to the bid price.
If the cost scales are designed to compare the price with the quotation from a private supplier, the calendar must be disregarded from VAT costs. The purchase tax (i.e.) must be disregarded. the VAT paid by the municipalities in the purchase of goods and services not included in a VAT-registered company in the municipality-which will be refunded under the municipal VAT system. Furthermore, the registration of VAT-that is to say, must be ignored. the calculation of VAT with the customs services which are taking place in relation to VAT-registered activities in the municipalities-which are offset as Inbound VAT in Tax Accounts in relation to the Customs and Taxi Authority.
For the more detailed description of VAT, reference is made to Chapter 2.6.
9.3.8 Help table to use for cost calculation
The following is a schema that can be used when the costs are associated with a given activity. It should be noted that the scheme alone has been drawn up as a tool for the use of the cost calculations-there is therefore no requirement for the application of the scheme. It should be noted in this connection that the scheme does not necessarily involve all the costs that are relevant in the specific cases, but must be seen as a general help for the preparation of cost-related costs.
Help table for use for cost-culations
|
(*) Must include all wage contributions, including direct pay, holiday money, seafar/holiday payment, pension contributions and obligations (including public service obligations), sickness benefits, ATP, work environment tax, liability insurance, overwork etc.
(**) This includes the costs of appliances and machinery that is tracklewritten in the accounts. The costs of appliances and machinery which are included in the plant must be included in the section relating to the costs associated with the capital appliance.
(***) This includes rent, property taxes, property insurance, etc. Where the buildings are owned by the municipality, the buildings are included under the costs section associated with the capital appliance.
(****) This is considered a cost to insurance premiums and costs for themselves-insured municipalities corresponding to the premium if the municipality was insured.
|
|
(*) The calculation can be divided into different types of single expenditure, for example, at payroll costs, rooms and machinery-where their use is proportionate to a proportion of labour costs, e.g.
(**) Salary (all salary units, including pension contributions), overwork / mergers, missions and transport, purchase of materials, and specially purchased appliances, foreign services, repair and maintenance costs, rent, electricity, heat, water, insurance, office expenses (telephone, porto, office supplies, etc.), indirect salary conversions (canteens subsidy, training), computerized costs, management, administration, etc., revision, insurance, development costs, calculated costs of statutory insurance and civil servant pensions, calculated damage to self-insurance (self-insurance) as well as various additional costs as household rental costs for rooms which can only be terminated after the initiation of a new period, comedised municipal buildings which are expected to be unused ; a period, waiting money for civil servants (on-call salary), and control and supervision of external supplier.
Cost associated with the capital appliance shall not be included here, but in the section relating to the costs associated with the capital appliance.
(***) Other allocation keys can be used
(****) The costs of the capital apparatus for buildings, equipment, etc., both directly and indirectly, are linked to the production of the task.
9.3.9 Cost calculation example
The following sets an example of the calculation of the total costs linked to the care of children in a nursery in an integrated day care institution. The example sets the example of the general preconditions for the example, as well as the overarching cost elements in the calculation. The individual elements of the calculation are then shown in the general aid scheme for cost scale and the amount of the Appendices A-D.
9.3.9.1. General preconditions
The total cost of collecting the children in a specific nursery ward in the municipality is desired. In this way, the costs must be linked both to the operation of the nursery, as well as the units of joint operations relating to the nursery, including part of the cost of the central administration of the childcare centre.
The wing room is in an integrated institution comprising both a crèche and a kindergarten part. In the institution, staff are employed, who are attached solely to the nursery section and staff, who are only associated with the kindergarten part. In addition, the lullaby's own budget has its own budget for the purchase of various materials, equipment, services, etc. There is also an executive manager who is responsible for the entire institution. In addition, there are a number of other interconnection costs between the day care and the kindergarten part-such as expenses for cleaning, maintenance, electricity, water, heating and so on.
In the central administration, a number of people are employed, who are solely concerned with the central administration and coordination of the municipality's day-to-day territory. These people are physically located at City Hall.
In addition, there is a Borne and ungeable management, which is associated with a managing director and a secretariat. The director and the secretariat shall be physically located at City Hall and are working on a number of tasks related to the stock exchange and ungested area-thus the institution of the Executive Committee alone is a part of the Director's and secretariat's work.
It should be pointed out that the following statement of costs does not cover all types of costs that can be included in cost-related costs, but alone is a cost calculation alone.
The total direct and indirect costs may in the example be shown below as shown below. The costs incurred have been taken up on the basis of the general scheme for the calculation of the total costs. In accordance with Annex A D, the calculations specified in the schema shall be explained.
9.3.9.2. Parent items in the cost scale cube
Direct Costs
|
Indirect Costs
|
Total Costs
|
9.3.9.3 A cost calculation for the use of the wheel schema.
|
|
|
Appendix A Calculation of payroll costs
Below is a specified example of the calculation of the annual payroll costs for staff employed in the day care center of an integrated daycare facility. There are in the day care unit employed 6 full-time pedagoger, three full-time educational helpers, and a part-time cook-help. In addition, the lullaby unit is assigned to 400 Vikers every year.
It is noted that the working-specific supplement to the staff employed in the staff shall be assumed to be capable of being taken up as equal to 3%. of the pay.
Salary costs relating to pedagogues, pedagogaigers and kitchen staff
|
Salary costs relating to temporary carer
|
Total payroll costs
|
Appendix B Appendices of joint costs from the integrated institution
The wing room is in an integrated institution consisting of both a crèche and a kindergarten part. In an institution, there is a number of common costs between the day care and the kindergarten part. Joint costs relate to the head office, office expenses, cleaning, playground, repair and maintenance costs, electricity, heat, water, insurance, etc. Total costs are apparent from the institution's budget.
The manager is an official of the staff, which shall include the costs of the future official pensions of the manager. The costs of this shall be assumed in such an example as 19,5% of the year. The salary of the manager. The cost of this is not part of the year's budget.
With regard to the division of costs between the day care and the kindergarten part, it is assumed to be a fair and fair use of a distribution key based on wage costs. The salary for the entire staff group-excl. salary to the manager-in the nursery and nursery-nursery part represents 4.300,000 kr. The labor ' wage costs ' wage costs are 2,259.575 crane, cf. Appendix A. The share of the intersection of the joint expenditure of the integrated institution shall be discharged to 2.259.575/4.300,000.
Boot Costs between the nursery-nursery and nursery part
|
Appendix C Appendices of joint costs from central administration
The following is an example of the calculation of the cost share from the central administration.
In the municipality, 3 full-time employees are employed and a part-time employee directly linked to the central administration of the day-to-day operation of the office. Employees are employed in an office that alone deals with tasks related to the operation of the day-to-day institutional area. Employees do not perform authority tasks. It is noted that all payroll contributions shall be taken into account. One employee (manager) is an official of staff. The cost of the official pension shall be assumed to be capable of being indischarged to 19,5%. The salary of the manager.
In addition to the payroll costs of employees directly linked to the central administration of the daily institution, other operating costs must be included for the rent, office teams, cleaning, material purchases, etc. operating costs are taken in the example in general to be able to be made up to 17%. payroll costs for employees employed in the central administration. It is noted that this presets the fact that the municipality itself owns its administrative buildings, why there are no costs for rent. However, the costs of depreciation of the management structures shall, however, be included as part of the costs associated with the capital appliance.
Intersection costs for the central administration, costs directly related to the daily institutional area ;
|
The central administration of the operation of daily institutions forms part of the Child and Child Services. The salary cost to the director and the secretariat relating to the Child and Child management may be made up to 2.100,000 kr. Hence, the salary costs to the director 475 shall be the director of official service. The cost of the official pension shall be considered to be possible to be made up to 19,5%. of the Director's salary. Furthermore, it is assumed, based on an assessment of the proportion of the employees ' share of the time spent, which relates to the agenda, that the entire day of the institution should be given a number of approvalents. 15%. of the entire payroll costs related to the CEO and secretariat of the ungemanaged services.
In addition to the CEO and secretariat of the Child Manager and Secretariat, other operating costs must be collected for the rent, office, cleaning, material purchases, etc. The other operating charges for the director and The secretariat shall constitute 17%. of payroll costs for the employees of the Child and Child Services, cf. above. It is noted that this presets the fact that the municipality itself owns its administrative buildings, why there are no costs for rent. The agenda is being taken up in the example of approximately EUR 1 000. 15%. for the entire other operations costs related to the Director and the secretariat of the ungemanaged services.
Moreover, the costs of the municipality's salary and staff allocation are included. It can be done to the local government's salary expenses relating to the local authorities ' salaries and personnel. $1,500. per full-time employee of the municipality. The other operating expenses for office teams, cleaning, material procurement, etc. relating to the salary and personnel department is 17%. the cost of labour, cf. above. There are, in total, 120 full-time workers employed by the local authorities ' daily institutions.
Intersection costs for the central administration, cost of the central Borne and ungemanaged management
|
The contribution of the Community to the central administration to the central administration may, on that basis, be shown in the following table. It is assumed here to be true to distribute joint costs to the nursery by using a distribution key based on labour costs. The total payroll cost including the costs of officials relating to the staff at each day ' s institutions shall be at 9.500,000 kr. Salary expenses for crèches in the integrated institution shall be calculated as the sum of the total salary of the workers in the nurseries (2.259.575 kr.) and a share of the manager's salary (295,000 * 1, 195 * (2.259.575/4.300,000), corresponding to 2.444.821
Joint cost of the central administration, total
|
Appendix D Account for capital expenditure
In the case of the inventory of costs associated with the capital apparatus, it should be noted that in the set example, capital costs are included in the basing unit itself in the integrated institution and capital appliance. central administration of the day institutional area. Depreciation is carried out on the basis of the historical cost and the linear depreciation method, cf. Chapter 8, by the way. Furthermore, it should be noted that, in this example, there is no basis for the cost of operating capital for the purposes of the recovery of the operating capital.
In the case of the inventory of costs associated with the capital apparatus, it should be noted in particular that the compulsory establishment of a construction product equipment in the course of 2003 shall provide a basis for the calculation of the costs associated with the capital appliance. Rules for the preparation of the plant cardline are described in Chapter 8. It will, on the basis of this, be possible to set up the depreciation of the year, as well as the accounting value, which can be calculated for the calculation of interest rates.
As far as the lullaby parts of the integrated institution are concerned, the acquisition value of the entire institution shall be set at 9 million. DKK The building is 10 years old and is estimated to have a total life span of 30 years. Thus, the annual depreciation accounts for 300 000 kroner. and the value entered can be raised to 6.0 million. DKK As the interest rate, the average effective 10-year public interest rate is being used as the result of the Danish National Bank. The Rent is here at 5.65%. With regard to the distribution of capital costs between the day care and the kindergarten part, the area of the lullaby is used in relation to the kindergarten part. The institution is at a total of 280 m2. Hence the nurseries section 140 m2, kindergarten part 125 m2 and office-room 15 m2. The area of office rooms shall be allocated to the nurseries section and the kindergarten portion of the same distribution key as used in the distribution of the salary of the manager, that is, 2,259,575/4,300,000. On that basis, total 148 m2 can be taken to the lullaby.
In addition, in the nursery, there is a newer kitchen for an acquisition value of DKK 150,000. The kitchen's five years old and has an estimated life span of 15 years. The annual depreciation is 10,000 kroner. and the value entered can be made up to $100,000. The rate of increase is set at 5.65%.
Costs of the rods in the nursery
|
In the case of the capital cost of the central administration of the day of the institution, it should be noted that all employees regarding the central administration of the day-institutional area are physically located at the municipality's town hall. The Acquisition value of the town hall is set to 90 million. DKK City hall is 25 years old and has an estimated life span of 50 years. The annual depreciation amounts to 1.8 million. DKK and the accounting value is 45 million. DKK As the interest rate, the average effective 10-year public interest rate is being used as the result of the Danish National Bank. The Rent is here at 5.65%.
As far as the distribution of capital charges is concerned, area distribution is used here. City hall is 950 square miles. This is used 175 m2 for joint facilities, including canteen, salary and personnel departments, toilets and so on against that background, the capital expenditure shall be distributed from a total area corresponding to 775 m2.
Persons employed in the central administration of the day's institutional area use 32 m2 for offices. Against this background, a proportion of the capital expenditure relating to the day institution equivalent to 32/775 shall be taken into account.
The secretariat of the children and ungemans; and manager has 52 m2. As has already been said, it is a fact that the management and secretariat of the youth management and secretariat will be using some of them. 15%. on working time in the field of day care. To this end, a proportion of the capital expenditure is to be included in the daily institutional area, corresponding to 0 ,15 * 52/775.
In the distribution of the share of the institution's area of capital expenditure on the central administration, the same distribution key is used here as indicated in Annex C-that is to say, the pay share of the nurseries in proportion to the overall salary sum for the daily institutions, corresponding to a proportion of 2.444.821/9,500,000.
The cost of the institution of the institution to the central administration of the central administration alone in the area of the day of the institution ;
|
The cost of the institution of the institution to the capital of the central children and ungedmanagement
|
The cost of the day for the construction of the capital of the capital of the central administration
|
9.4. Instructions for the preparation of annual accounts
Introduction
Chapter 7.2 says that the annual accounts of the municipality contain a number of views and statements, which, among other things, must be able to form the basis for assessing the accounts in relation to the budget and the general economic situation of the municipality.
As a result of the gradual transition to the application of cost-based principles in the accounts of 2004 and a provisional application of the expenditure-based principles in the budget at least until 2008, the annual accounts must contain both the expenditure and the expenditure of the budget ; cost-based views.
The following views and statements shall at least be contained in the municipality's annual accounts :
|
This guide provides suggestions on how the annual accounts of the municipality can be presented, including in particular how to prepare the mandatory views.
The appropriate structure of the annual accounts can be the listed order in the view. First of all, in general remarks, a general presentation of the municipality ' s expenditure-based accounts shall be given, inter alia, to be set out ;
for the main discrepancies between the actual and anticipated flows, including the result of the year and the liquidate assets.
This may be explained in the case of the special comments, which include, inter alia, a more detailed examination of the discrepancies established between accounting and appropriation amounts.
Thereafter, an overall level of cost-based accounting is accounted for. The last of the accounts may include various views that are neither associated with the cost-based accounting.
1. Expense accounts
The presentation of the annual accounts of the municipality starts the most appropriate at a general level to take the basis of the expenditure-based accounting. The primary function of the annual accounts is thus to be able to compare accounts with the budget, which have been done according to expenditure-based principles. The following are the suggestions for how views and statements in relation to the expenditure accounts can be drawn up.
The annual accounts must contain a report on the municipality's economic performance. It will be natural that a brief presentation of the local authorities ' major technical achievements and activity changes is also being made in this respect. Ideally, the accounts should include both the reporting of the year's professional and financial performance.
a. Accounting account
The accounting must in a concise form demonstrate the municipality ' s expenditure and revenues in accordance with the expenditure-based principles. The purpose of the inventory is to give a general presentation of the actual annual result compared with the budgeted.
The calculation shall at least show the result of the year in the tax-funded area (main account 0, 2-7) and the rate-financed area (main account 1) respectively. The annual results shall be compared with the budget.
There is a brief analysis and assessment of the year's result and an explanation of the reasons for deviations from the budgeted.
The accounting statement may be designed as follows :
|
b. Financial Summary
The purpose of the financial statement is to demonstrate the impact of the year's accounting result according to the principles of expenditure together with the financial arrangements (including locking on loan), as well as the liquidate assets, as well as the cash assets ; evolving as budgeted.
The overview may be designed as follows :
|
A brief description of the budgeted and actual change in the liquidate assets will be mapped to the list.
c. Summary of transferred unspent outage appropriations
As part of the annual accounts, a summary of the operating appropriations allocated shall be drawn up in the following year.
The background to this view is that it is information that can be significant for the municipality's economy. The transfer of unspent appropriations shall therefore indicate the increased liquidity requirement in relation to the agreed budget, and how much of the municipality's liquid assets at the end of the financial year which can be expected to be determined as a result of : Reallocated operating funds.
Following this, it is natural that the annual accounts should also show the transfer of unused on-call amounts.
d-f. Accounting Summary, Comments and Plant accounts
The purpose of the accounting view is to be able to sum up the annual budget appropriation items and the supplementary appropriations of the year, with the final accounting figures. The accounting view must follow the same form as the appropriation view.
The financial statement may be placed at the end of the general remarks or as part of the special comments, if there are many appropriation items where divergence between budget and accounting amounts must be explained. The equipment accounts are more natural in the special remarks,
2nd Cost Accounting
In accordance with the municipalities agreements for 2003, in connection with the existing expenditure-based system of 2004, an overall balance of balance sheet shall be established, covering both financial assets and material fixed assets and property and land ; for resale. In addition, there is a requirement for the use of cost registration in the hospital and the elderly and the supply companies as well as of 2004.
In the municipal agreements for 2005, it has also been agreed that the 2005 balance should be extended to include intangible assets, along with the spread of cost registration to the whole of the municipal contoplanes.
The cost-based accounting has thus become a central part of the total municipal account. The annual accounts must therefore also include a general presentation of the municipality's accounts post-cost-based principles. The structure of the cost-based part of the annual accounts is inspired by the annual accounting law, and so demands are made, in particular, to draw up results balance and balance, as well as the statement of the accounting practice.
g. Description of Applied Prayers
The general rules on the calculation and measurement of assets and liabilities are given in Chapter 4.9 and Chapter 8. However, there is a degree of freedom in the rules set.
Therefore, in the description of the accounting practice used, it must be described briefly and accurately describe how these were used, such as background limits on assets, applied depreciation periods, the principles applicable to the use of up and down-writing. the use of groups or ' clusters ` in the case of assets, if any ; the bill of non-authorized assets and obligations such as stock-reptig; and holiday money.
The description of the accounting practice should be put together in a section, and it is most appropriate to place it prior to the financial portion of the annual accounts.
The description must also include changes in the accounting practice in relation to previous years. If the accounting practice is changed, the comparison number of last year must be adjusted.
The description may also include a statement of the accounting practice in relation to the expense-based accounts.
h. Results statement
The purpose of the profit-based accounting statement is to specify the result of the year as the year's income from the year's accrued year's accrual resource consumption.
The profit and loss account shall be made between the year's results of the tax-financed area (main account 0, 2-6) and the rate-financed area (main account 1). Similarly, income and costs must be diverted from the municipality's primary and exceptional activity. The latter concern activities that are not expected to be recurrent and which do not have links to ordinary activities, such as exceptional losses derived from disasters or expropriations.
The resulting balance may be established as follows :
|
The relevant explanations and individual records may be elaborated in notes for the profit and loss account.
In. Balance
The purpose of the balance sheet is to show the assets and liabilities of the local authority, respectively, at the end of the financial year and the year before, by the passives, the sum of own funds and undertakings shall be the sum of its own funds.
There are requirements in terms of how the balance should be drawn up. The following upposition honors the requirements :
|
The individual records may be made in notes. Notices shall be attached to the development of the general economic position of the municipality. Comments, inter alia, may be based on the evolution of the municipality ' s own funds and the solidity of the municipality as own funds in relation to the overall balance sheet.
In the 2004 financial year, balance sheets shall be made by primo and at the end of 2004, while the balance sheet in the following financial year shall be made at the end of the year before and at the end of the financial year.
Only a balance sheet must be drawn up in relation to the cost-based accounting. The cost-based financial balance needs to be incorporated into the balance as part of the overall balance.
j. PengeStream Statement
The period in the cost-based system means that there may be significant differences between the accounting time of the one page and the time of payment on the other. For example, acquisitions do not result in a cost, but will require a payment. Conversely, depreciation will result in an acquisitions of costs, but not needed liquidity. In a cost-based system, the liquidity requirement can therefore be both bigger and less than the result of the year.
From 2005 to 2005, an analysis of what the result of the year means for the municipality's liquid funds in the form of a financial statement. The cash flow account shall show the financial year ' s financial flows distributed on operational, investment and financing activities. Furthermore, in addition to the cash flow account, the accounts for the financial year are shown in the winding-up proceedings and the winding-up proceedings and the winding-up proceedings at the beginning and end of the period.
The cash flow statement can be shown as follows :
|
It is voluntary to draw up the money flow tax.
k. Conversion table
The purpose of the conversion table shall be to explain the difference between the cost-based and the cost-based result. The following table can be used :
|
The conversion must show how to build a bridge between the cost-based result and the cost-based result, as it has been done in the profit and loss account, cf. section 7.2.2.1.h, and the accounting statement, cf. Section 7.2.2.1.a. The bill is displayed both for the tax-funded area (Main account 0, 2-7) and the cost of the tax-financed area (main account 1)
The conversion is based on the cost-based result, which it can be made up from the main species 0-9. It shall then be corrected for the cost registrations carried out at the main type of 0, e.g. the activated acquisition of the year, of, and depreciation, the obligations concerning civil servants ' pensions.
l. Plant view
Reference is made to kap 7.2.2.1.l. The plant view can be recorded as a note to "fixed assets in everything" in the balance sheet.
m. warranties, eventualrights and obligations
Reference is made to kap 7.2.2.1.m. The sign may be included as a supplementary note to the balance sheet.
3. Exrich views and statements
Reference is made to Chapter 7.2.2.1.n-p.
