Overview (table of contents) Chapter 1 presentation of the accounts
Chapter 2 Review
Chapter 3-approval of the annual report, etc., The full text of the Ordinance on construction damage the Fund's annual reports, etc.
Pursuant to section 160 of the Act on public housing, etc., see. lovbekendtgørelse nr. 1204 by 10. December 2009, fixed:
§ 1. Building damage Fund fiscal year follows the calendar year.
(2). The annual report must give a true and fair view of the Fund's assets and liabilities, financial position and profit or loss.
(3). The annual report shall be measured under the careful consideration of present values and commitments and with the making of the necessary write-offs.
(4). The rules of the Danish financial statements Act shall apply, unless the Act on public housing, etc., other legislation, this Ordinance or rules for the activities of the Fund established pursuant to the law, including the Fund's bylaws, derogate from these rules.
§ 2. The revision is carried out by a State-authorized public accountant appointed by the Interior and the Ministry of Social Affairs on the recommendation of the Fund.
(2). In the case of the auditor change should the incoming auditor contact the outgoing auditor has a duty to disclose the reasons for termination of employment.
§ 3. The review shall be carried out in accordance with good public audit practice, as that term is defined in section 3 of the law on the revision of the State's accounts, etc.
(2). In the review be checked whether the annual report is correct, and whether the transactions are subject to the reporting, are in accordance with the laws and other regulations as well as with the agreements concluded and usual practice, see. § 4. In addition, an assessment is made of whether or not they have been taken into account in the management of the Fund's economic owed funds and operation.
§ 4. The scope of the audit depends on the Fund's administrative structure and business processes, including the internal control and other matters of significance for financial reporting.
§ 5. Usually carried out audits during the year. As part of the review, see. section 4 examines the auditor the existing business processes, including business corridors regarding registration of loan or grants operative factors, in order to verify whether the internal control is reassuring. In addition to audits, see. 2. item, carry out necessary substantive review by the Auditor General as a starting point to carry out random show investigations of accounting records and other financial information. Unclaimed inventory overhaul included in the review.
(2). In the management audit examines whether there are taken into account in the management of the Fund's economic owed funds and operation. The revision is carried out on the basis of the Fund's reporting on objectives and results achieved, as well as on the economy, efficiency and effectiveness.
(3). In the final review to ensure that the annual report does not contain any significant errors or missing, and about the transactions covered by the reporting, are in accordance with appropriations, laws and other regulations announced as well as agreements concluded and usual practice.
§ 6. The Fund shall give the auditor the information that must be considered of importance for the assessment of the Fund's annual report and management. The Fund shall give the Auditor General access to carry out the examinations, as he considers 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.
§ 7. Becomes auditor aware of offences or breaches of regulations of major importance in the context of the Fund's management, including the Special Fund's management of public funds, shall be the responsibility of the auditor immediately to give the Fund's Board of Directors thereof, as well as ensure that the Fund's Board before 3 weeks gives the Interior and the Ministry of Social Affairs accordingly. Otherwise, it is the auditor's duty to inform the Interior and the Ministry of Social Affairs. Auditor's comments are submitted together with the notice.
§ 8. The auditor must conduct an audit Protocol.
(2). In the audit Protocol to be introduced information about
1) what audit work performed, as well as its outcome, including the results of the inventory carried out inspection,
2) substantial uncertainty, errors or omissions relating to bookkeeping, accounting or internal control, and
3) other significant matters that have given rise to comments.
(3). The auditor must also give an account of the management audit carried out. In particular, be informed of the auditor's study and evaluation of and conclusions on the economy, efficiency and effectiveness of the Fund, as well as on operations outside the Fund's purposes.
(4). It must be stated in the audit report to the annual report
1) about auditor fulfils the legislation their Declaration of interest provisions
2) about the Auditor during the audit has received all of the information requested,
3) on the review have given rise to comments as to whether State and local funds are used in accordance with the specified conditions, and
4) on the review have given rise to comments regarding whether governmental and municipal resources are compiled in accordance with the applicable rules.
(5). In addition, the audit Protocol introduced information about specific control works, the submission of special reports, advice or assistance.
(6). The audit report shall be presented at each Board meeting, and any protocol injection must be signed by all Board members.
§ 9. The audited annual report is supplied with an endorsement, of which must indicate that the annual report is revised in accordance with the rules set out in this notice. Reservations must be indicated in the endorsement. Such endorsement shall be made in accordance with the provisions of the law on State authorized and registered accountants and the regulations issued thereunder.
Approval of the annual report, etc.
§ 10. The adopted annual report must be signed by the Board and endorsed by the auditor referred to in article 6. § 9.
(2). The endorsed annual report, together with a copy thereof, together with a copy of this year's audit Protocol are submitted to the Interior and the Ministry of Social Affairs not later than 4 months after the end of the financial year.
§ 11. The Fund shall prepare a report on its activities and findings in the preceding year. Report are submitted at the same time as the Fund's annual report to the Interior and the Ministry of Social Affairs.
§ 12. The notice shall enter into force on the 1. January 2010.
(2). At the same time repealed Executive Order No. 1033 of 14. December 1994 on construction damage the Fund's accounts, etc., of the Interior and the Ministry of Social Affairs, the 15. December 2009 Karen Ellemann/Mikael Lynnerup K