Order On Accounting, Auditing, Supervision, Etc. For State Grants Two Municipalities Of Active Employment Measures For Insured Unemployed For The Period From 1 August 2009 Two 31 December 2009

Original Language Title: Order On Accounting, Auditing, Supervision, Etc. For State Grants To Municipalities For Active Employment Measures For Insured Unemployed For The Period From 1 August 2009 To 31 December 2009

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Table of Contents

Publication of accounts, audits, inspections and so on for state subsidies to the local authorities for the active employment performance of the insured unemployed for the period from 1. August 2009 to 31. December 2009

Under section 22, paragraph 22. Twelve, in law no. 483 of 12. June 2009 amending the law on the responsibility and management of active employment, the law on active employment and various other laws, as well as repealing the Act of Supplementation Commandments to Certain Free Members of One Free Party. the unemployment rate (Establishment of a single-tier municipal employment system, etc.) shall be determined as follows :

Scope of application

§ 1. The announcement shall apply to the active employment performance of the municipalities for persons covered by Section 2 (2). Paragraph 1, in the field of active employment for the period 1. August 2009 to 31. December, 2009.

§ 2. The notice shall be used for the review and clearance of accounts for the following government grants granted to the municipalities, cf. Section 70 (3). 1, in the law on the responsibility and management of the active employment effort :

1) Deposits to the operation of tasks in job centres under the section 5 to 12a (State contribution to the municipality of administration costs of the municipalities).

2) Advance to the employment effort, in accordance with the law on active employment, cf. however, paragraph 1 2.

Paragraph 2. However, the notice shall not apply to grants, cf. paragraph 1, no. 2, to the municipalities covered by the notice no. 671 of 21. In June 2006, which, in accordance with the law on the responsibility and management of active employment, was empowered to carry out the exercise of the active employment efforts of the state.

Eenrollment of grants

§ 3. The state supplements after paragraph 2 (1). 1, no. 1, to cover the municipality administrative costs of the municipalities, will be shown on a monthly basis.

Paragraph 2. Deposits in accordance with section 2 (2). 1, no. 2, appears on the basis of an estimate of the expected expenses and the expected activity, cf. however, paragraph 1 3. The amount of the subsidy shall be adjusted in accordance with the actual costs through an ongoing repayment bill.

Paragraph 3. Requests for grants shall be made quarterly to the Ministry of Employment and shall include a statement of the expected eligible grants in the year and with the grant quarter. The calculation of eligible subsidies must be regulated through an ongoing repayment. The decision shall be made by the Ministry of Employment and includes the following arrangements :

1) Payoff grants to municipal employers who have employed persons covered by Section 2, no. Paragraph 1, with a wage subsidy, in accordance with Chapter 12 of the Act on active employment.

2) Deposits to municipal employers who employ employees with a payroll allowance after the maintenance of a service job, cf. law on the lifting of a service job.

3) Deposits to a six-week self-selected training, cf. Chapter 8 a of the Act on active employment.

4) Offer to job rotation, cf. Article 98 a, in the field of active employment.

5) Deposits to job rotation to special groups of higher education, cf. § 98 a, paragraph 4, in the law on active employment.

Accounting and Accounting Map

§ 4. Municipalities shall carry out a full and continuous accounting in the local authorities ' accounts of all expenditure and revenue, for the period 1. August 2009 to 31. In December 2009, it shall be held or received in accordance with the laws and notices announced by the publication in accordance with the provisions of the publication. § 2.

Paragraph 2. The design shall follow the rules laid down by the Home Affairs and Social Office in the municipal budget and accounting system.

§ 5. In order to obtain grants, the following conditions must be fulfilled :

1) The payment or grant shall be granted in accordance with the legislation.

2) Expenditure shall be entered in the accounts in accordance with the rules on the rules.

3) The requirements of this notice shall be fulfilled.

Suppretion of grants

§ 6. The Danish Labour Market Authority will be awarded grants to the municipality.

§ 7. The amounts are listed for the municipality's account in the Public Payment System (OBS), cf. law on the Public Procurement System.

Paragraph 2. Amount of the municipality in accordance with section 2 (2). 1, no. 1, (the operating licence) is thus shown that the amount is available to the municipality of the second-last banking day of the month in which the subsidy is concerned.

Paragraph 3. Amount of the municipality in accordance with section 2 (2). 1, no. 2, is shown as follows : the amount for the period 1. August 2009 to 30. September 2009 is available to the municipality by the second-last bank day in August 2009 and the amount of the period 1. October 2009 to 31. In December 2009, at the disposal of the municipality, the second to last banking day of the month preceding the month in which the subsidy relates.

§ 8. Tentative repayment of the subsidy after paragraph 2 (1). 1, no. 2, shall be carried out by the Danish FDA in connection with the expiry of the accounting supplementary period. For the purpose of this, the municipality shall provide an interim repayment calculation on the basis of the activity carried out for the period 1. August 2009 to 31. December 2009, in a signed state by the 20. March, 2010. The decisions shall be made by the Danish Agency for the Agency for Employment and Social Services.

Paragraph 2. If the municipality according to the provisional inventory has been paid out more than it is entitled to, the municipality Board shall, at the same time, ensure that the provisional statement is made, the amount of the difference shall be paid to the Agency for the Agency for Labour. If the municipality according to the statement has been paid out less than it is entitled to, the FDA shall, as soon as possible, be required to verify the amount.

§ 9. Final repayment shall be made by the Danish Agency for the Agency for the auditing and the approval of the municipality's audit.

Paragraph 2. The local authority must submit to the Board of Directors the underwritten final release to the Board of Directors as soon as the auditor has provided the inventory, but not later than 1. July, 2010. In the final inventory of the amounts received, payments to or payments made by the Danish Agency for the Agency shall be included in the provisional inventory per 20. March, 2010.

Paragraph 3. If the municipality according to the final repayment bill has been paid out more than it is entitled to, the municipality Board shall, at the same time, ensure that the final statement is made, the amount of the difference shall be paid to the Danish Agency for the Agency for Labour. If the municipality according to the final inventory has been paid out less than it is entitled to, the FDA shall, as soon as possible, be required to verify the amount.

Repayment and correction

§ 10. Has the audit pointed out that an amount of incorrectly received in grants or that a large amount is estimated from the State, the municipality board shall be responsible for ensuring that the amount is repaid to the State. The review, as part of the review, will be affected by the subsequent year that it has been done.

Execution of the audit

§ 11. The review of the municipalities ' accounts in the areas covered by this notice shall be carried out by the local authority review, cf. Section 42 of the law of the municipality's styliance.

Review of the grant for the operation of job centres

§ 12. Deposits to operate tasks in job centers, cf. Section 2 (2). 1, no. 1 shall be reviewed in accordance with the rules laid down in Section 42 of the State Board of Goverment.

Review of grants to the employment effort

§ 13. Supplements in accordance with section 2 (2). 1, no. 2, the audits shall be reviewed, whether the accounts are correct and whether the arrangements covered by the clearance of accounts are in accordance with the grants, laws, regulations and other provisions, as well as the agreements and practices that have been concluded and, as appropriate, the practice. The review shall make an assessment of the fact that financial considerations have been taken into account in the management of the funds and the operation of the undertakings covered by the accounts.

Paragraph 2. The review shall be carried out in accordance with good public audit practice as laid down in Section 3 of the revision of the accounts of the state and so on.

Paragraph 3. Review of audits during the year audits during the year on the municipality ' s administrative and accounting practices in areas covered by this notice, including business procedures, internal control procedures and procedures for case handling, are appropriate and works in a reassuring manner. The review shall comprise the local authority's use of computer systems in association.

Paragraph 4. The review is carried out by a combination of system and sub-audit based on auditor's professional assessment of the municipality's business practices, control environment, etc.

Paragraph 5. The review shall be carried out by random studies where the method can be both purely statistical and based on the practical and general experience of the auditor, with the error risk in the individual area. The selection of samples must be carried out with particular emphasis on newly established personal cases and on matters and cases where a grant or calculation of grants is included in a judgment. The selection of samples must also take place from a substance criterion which includes, inter alia, the economic, casework, principle and local character of the case.

Paragraph 6. The Danish Board of Directors may provide a guidance on the performance of the audit.

§ 14. The audit of the accounts of the state aid must, as a starting point, cover a number of cases in each appropriation area, cf. Section 2 (2). 1, no. 2.

Paragraph 2. Accountant must verify whether the municipality's expenses are correct, including

1) that the conditions for the holding of expenditure are fulfilled and documented ; and

2) in accordance with the provisions of the law and statutes on the subject of active employment, the proceinings are in accordance with the law and order of employment.

Official information to be required

§ 15. The municipality shall give auditor the information that auditor considers to be relevant to the assessment of the job Centre ' s accounts for the ante-insured unemployed, as well as for the auditor's assessment of management, including targets and achieved results. The municipality shall allow auditor access to carry out the studies it considers necessary and shall ensure that the auditor receives the information and the assistance necessary for the performance of his duties.

Information required by the audit

§ 16. The auditor shall pay attention to offences or bylaws of regulations of major importance in connection with the management of the funds, the auditor shall be required to inform the local authorities and to the Board of Directors of the Agency for the Administrative Board. The auditor's comments are sent together with the message.

Reports

§ 17. The audit shall deliver at the latest, at the same time as the report on the review of the municipality ' s other accounts report on the review of the municipality ' s accounts of grants covered by this notice. The report shall be attached as an annex to the municipality's report to the Ministry of Employment in the review of benefits and grants covered by the notice of state reimbursement and grants, as well as the clearance of accounts and audits on the welfare department, The Ministry of Employment and the Ministry of Refugees, Immigrants and Integration's areas of integration.

Paragraph 2. The report shall account for the audit carried out, as well as for all significant factors which have given rise to observations. In addition, account shall be given to the conditions of principle or economic importance to be made by the auditor, in particular cases where the interpretation of current rules gives rise to doubt.

Paragraph 3. The Danish Labour Market Agency shall draw up a guide to the design of the report.

§ 18. At the same time as the audit reports and so on for the municipality ' s accounts shall be sent to the municipal supervisory authority, the municipal management board shall send the report referred to in section 17 and respond to the auditing notes in a copy to the Agency for the Agency for Employment. At the same time, a copy of the reply to the audit is sent.

Paragraph 2. If the audit report makes recommendations for significant changes in the municipality's administration, etc., which have not been completed before the preparation of the report to the municipality of the Administrative Board, the municipality Board shall, when sending out of the report, shall : the audit report to the Danish Labour Market Authority, account for any proposed changes and set deadlines for its implementation. The local authorities shall subsequently inform the Agency for the Agency for the Agency for the Agency and the Comandon ' s auditor when the measures have been implemented.

Paragraph 3. The Danish Agency for the Agency shall review the reports and take account of the auditing observations relating to the areas referred to in section 2. The Management Board shall communicate to the municipal management board and the auditing of the labour market management decision on matters of subsidy and provides the guidance provided for by the review.

Rigsexaminer's supervision of municipalities

§ 19. The Rigsaccountant shall have access to the accounts of the areas referred to in sections 1 and 2 in accordance with section 5 and 6 of the provisions of sections 5 and 6 in the review of the accounts of the state and so on.

Paragraph 2. The Danish authorities may, by means of the municipality, require all such information which, according to the estitutor, is of importance to the review, cf. § 12, in the review of the state's financial statements, etc.

Entry into force

20. The announcement shall enter into force on 1. This is August 2009, and applies to the period 1. August 2009 to 31. December, 2009.

Paragraph 2. At the same time, publication no. 671 of 21. In June 2006 on financial accounts, auditing and monitoring of state appropriations for municipalities which are empowered to carry out the exercise of the state employment performance, in accordance with the law of responsibility for and managing the active employment performance, cf. however, paragraph 1 3.

Paragraph 3. Publication no. 671 of 21. However, in June 2006, the financial accounts, audits and supervision of the financial year 2009 and the payment of grants shall be applied, cf. Section 2 (2). 2, which relates to the financial year 2009, to the municipalities that were empowered to carry out the exercise of the State Employment Action, in accordance with the law on the responsibility and management of active employment.

The FDA, the 9th. July 2009Marie Hansen / Søren Tingskov