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Notice of accounting, auditing, supervision, etc. of governmental subsidies for municipalities to the active employment efforts for insured unemployed persons for the period from 1. August 2009 to 31. December 2009
Pursuant to section 22, paragraph (12) of law No. 483 of 12. June 2009 amending the law on responsibility for and management of active employment efforts, the Act on an active employment efforts and various other laws as well as repealing the law on additional activation offers for certain unemployed members of an unemployment fund (Establishment of a single-tier municipal employment system, etc.) shall be determined:
The scope of the
§ 1. The notice applies to municipalities active employment efforts for persons covered by section 2, nr. 1, of the Act on an active employment efforts for the period from 1 January. August 2009 to 31. December 2009.
§ 2. The notice used for auditing and financial reporting for the following governmental subsidies granted to local authorities, see. section 70 (1) of the law on responsibility for and management of active employment efforts:
1) Grants for the operation of tasks in job centres in accordance with § § 5-12a (the State contribution to coverage of local authorities ' administrative expenditure).
2) Supplement to employment efforts according to the Act on an active employment efforts, see. However, paragraph 2.
(2). Notice, however, does not apply for grants, see. (1). 2, to the municipalities, which were covered by the Decree No. 671 by 21. June 2006, and as thus, pursuant to the law on responsibility for and management of active employment efforts were authorized to carry out the exercise of the State's active employment efforts.
Announcement of grants
§ 3. State grants under section 2 (1) (8). 1, for coverage of local authorities ' administrative expenditure allocated monthly in arrears.
(2). Grants under section 2 (1) (8). 2, will be allocated on the basis of an estimate of the anticipated costs and the expected activity, see. However, paragraph 3. The grant shall be adjusted according to actual expenditure through an ongoing residual settlement.
(3). Request for reimbursement shall be made on a quarterly basis to the satisfaction of the Ministry of employment and shall contain a statement of the expected, legitimate reimbursement in the year up to and including the quarter reimbursement. The inventory of the legitimate supplements should be regulated through an ongoing residual settlement. The statement made in the schedules prepared by the Ministry of employment and includes the following schemes:
1) wage subsidies to local employers who have employed persons covered by section 2, nr. 1, with wage subsidies in accordance with Chapter 12 of the Act on an active employment efforts.
2) grants for municipal employers who have employed persons with wage subsidies in accordance with the law on service jobs, see. law on abrogation of the law on service jobs.
3) Grants to six-week even selected education, see. Chapter 8 (a) of the Act on an active employment efforts.
4) reimbursement for job rotation, see. section 98 a of the Act on an active employment efforts.
5) subsidy for job rotation for special groups with higher education, see. section 98 (a), paragraph 4, of the Act on an active employment efforts.
Accounting and chart of accounts
§ 4. Municipalities must make a complete and continuous posting in the municipality's accounts of all charges and income for the period from 1 January. August 2009 to 31. December 2009 is held or received in accordance with the laws and ordinances, which notice shall include, subject to paragraph 2. § 2.
(2). Posting must follow the rules, such as the Interior and the Ministry of Social Affairs shall establish in the municipal budgetary and accounting system.
§ 5. In order to obtain grants the following conditions must be met:
1) benefit or subsidy shall be assigned in accordance with the law.
2) expenditure must be posted in accordance with the posting rules.
3) the requirements of this Ordinance must be met.
Passing for payment of the grant
§ 6. The national labour market authority provides grants to the municipality.
§ 7. The amounts allocated to the municipality's account of Public Payment system (OBS), see. law on Public Payment system.
(2). Amount to the municipality under section 2 (1) (8). 1, (operating appropriation) will be allocated in such a way that the amount is available to the municipality the penultimate business day of the month, the grant relates.
(3). Amount to the municipality under section 2 (1) (8). 2 validation, authorisation in such a way that the amount for the period from 1 January. August 2009 to 30. September 2009 is available to the municipality no later than the second to last business day of august 2009 and amounts related to the period 1. October 2009 to 31. December 2009 are available to the municipality the penultimate business day of the month preceding the month of the grant relates.
§ 8. Preliminary residual settlement of the grant under section 2 (1) (8). 2, carried out by the national labour market authority related to the end of the accounting period of the continuation. In connection therewith shall be the municipality make a preliminary residual settlement on the basis of the conducted activity for the period from 1 January. August 2009 to 31. December 2009, signed by 20. March 2010. The measurements shall be made on forms prepared by the national labour market authority.
(2). According to the preliminary statement, the municipality has been paid more than it is entitled to, the Municipal Council at the same time as the interim financial statement is issued, pay the amount of the difference to the national labour market authority. According to the statement, the municipality has been paid less than it is entitled to, the national labour market authority as soon as possible after paying the amount.
§ 9. Finally the residual settlement is carried out by the national labour market authority, when the municipality's accounts are reviewed and authenticated by the municipality's audit.
(2). The Municipal Council must submit the signed final residual settlement to the national labour market authority immediately when the auditor has provided statement with endorsement, but no later than the 1. July 2010. In the final statement of the amounts received included deposits to or withdrawals from the national labour market authority, according to the interim financial statement per 20. March 2010.
(3). The municipality according to the final residual settlement has been paid more than it is entitled to, the Municipal Council, while the final statement is issued, pay the amount of the difference to the national labour market authority. According to the final statement, the municipality has been paid less than it is entitled to, the national labour market authority as soon as possible after paying the amount.
Repayment and corrigenda
§ 10. Has the review pointed out that an amount erroneously received in subsidies, or that are designated for large sums of money from the State, the responsibility of the Municipal Council to ensure that there will be a refund of the amount to the State. The review shall ensure, as part of the review the following year that this has been done.
§ 11. The review of local government accounts in the areas covered by this order is carried out by the municipal audit, see. section 42 of the Act on municipalities ' authority.
Audit of grants for the operation of job centres
§ 12. Grants for the operation of tasks in job centres, see. § 2 (1) (8). 1, be revised in accordance with the rules laid down in section 42 of the Act on municipalities ' authority.
Audit of grants to employment efforts
§ 13. For a grant under section 2 (1) (8). 2, after trying the review whether the accounts are true, and whether the transactions are subject to the reporting, are in accordance with the announced grants, laws and other regulations, as well as agreements concluded and usual practice. The review shall make an assessment of whether or not they have been taken into account in the management of the guilty economic means and by the operation of the companies covered by the financial statements.
(2). The audit is performed in accordance with good public audit practice, as defined in § 3 of the law on the revision of the State's accounts, etc.
(3). Revision after tests by audit visits in the course of the year, on the municipality's administrative and accounting practices in areas covered by this order, including business processes, internal control procedures, as well as procedures for case management, is adequate and functioning safely. the audit includes the district's use of computerised systems associated with it.
(4). The review carried out by a combination of system-and substantive testing based on the auditor's professional assessment of the municipality's business processes, control environment, etc.
(5). The review carried out by the sample show studies where the method can be statistically based as well as based on the auditor's concrete and General experience with the risk of error on each area. The selection of samples shall be carried out with a particular emphasis on the newly-established personal matters and on matters and proceedings in which by attribution or the calculation of the grant included an estimate. The selection of samples should also be done on the basis of a materiality criterion, which, among other things. included relationship of economic, sagsbehandlingsmæssig, principled and local character.
(6). The national labour market authority may prepare a guide on audit performance.
§ 14. The audit of the financial statements of the State grant must include a base number of cases within each concession area, see. § 2 (1) (8). 2.
(2). The auditor shall verify whether the municipality's expenditure is correct, including
1) that the conditions for holding costs are met and documented and
2) to the offered courses in accordance with the Act on an active employment efforts is in accordance with the provisions of the Act and regulations in the field.
The municipality's duty to disclose
§ 15. The municipality shall give the auditor the information that the Auditor considers relevant to the assessment of the jobcentrets company for the effort for insured unemployed persons, as well as for the auditor's assessment of the management, including the objectives and results achieved. The municipality shall give the Auditor General access to carry out the studies that consider necessary, and shall ensure that the auditor will have the information and the assistance that the Auditor considers necessary for the performance of his duties.
Audit reporting obligations
§ 16. Becomes auditor aware of offences or breaches of regulations of major importance in connection with the funds management is the responsibility of the auditor immediately to give the Municipal Council and the national labour market authority thereof. Auditor's comments are submitted together with the notice.
§ 17. The revision gives off no later than simultaneously with the submission of the report on the review of the municipality's other accounts report on the review of the municipality's accounts of reimbursement covered by this Ordinance. The report annexed to the municipality's report to the Ministry of employment on the review of benefits and grants covered by the Executive order on State reimbursements and grants as well as presenting and auditing of the Ministry of Welfare, the Ministry of Employment and the Ministry of refugee, immigration and integration Affairs portfolios.
(2). The report sets out the review as well as for all significant facts which have given rise to comments. In addition, sets out conditions of principle or economic importance, as an auditor finds occasion to draw, including cases where the interpretation of applicable rules gives rise to doubts.
(3). The national labour market authority shall draw up a guideline on the requirements for the design of the report.
§ 18. At the latest at the same time as audit reports, etc. for the municipality's accounts shall be sent to the municipal supervisory authority sends the Municipal Council the report referred to in paragraph 17 and responses to audit observations in a sample to the national labour market authority. At the same time send a copy of its response to the review.
(2). If the audit report contains recommendations on significant changes in the municipal administration, etc., which have not been carried out prior to the submission to the Municipal Council, the local authority for the transmission of the audit report to the national labour market Board, an account of any proposed changes and set deadlines for their implementation. It is the responsibility of the Municipal Council subsequently to inform the national labour market Board and the municipal auditor when measures have been implemented.
(3). The national labour market Board shall examine the audit reports and take a position on the audit observations relating to the areas referred to in paragraph 2. The national labour market authority shall notify the Municipal Council and the revision Labour Agency's decision of questions of importance for the grants and provide the guidance, as the review has given rise to.
The Danish national auditor's supervision of municipalities
§ 19. The Auditor General has access to review the accounts referred to in §§ 1 and 2 mentioned areas in accordance with the provisions of §§ 5 and 6 of the law on the revision of the State's accounts, etc.
(2). The Auditor General may require any such information by the municipality, which, after the Danish national auditor's estimate is of importance for the examination, see. section 12 of the Act on the audit of State accounts, etc.
Date of entry into force of
§ 20. The notice shall enter into force on the 1. August 2009 and is valid for the period from 1 January. August 2009 to 31. December 2009.
(2). At the same time repealed Executive Order No. 671 by 21. June 2006 about accounting, auditing and oversight of Government grant to municipalities, there is hereby authorized to carry out the exercise of the governmental employment efforts according to the law on responsibility for and management of active employment efforts, see. However, paragraph 3.
(3). Executive Order No. 671 by 21. June 2006 however, for accounting, auditing and used oversight for the financial year 2009, as well as for payment of the financial contribution referred to in article 6. section 2, paragraph 2, for the financial year 2009, for the municipalities, which was authorized to carry out the exercise of the governmental employment efforts according to the law on responsibility for and management of active employment efforts.
The national labour market Board, the 9. July 2009 Marie Hansen/Soren Thing forest
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