Overview (table of contents)
The administrative basis for "pool for more bike traffic"
Instructions for review of project grants under the "pool for more bike traffic"
The full text of the Decree on grants for projects under the ' pool for more bike traffic '
Under text annotation nr. 121 section 28.21.23 in the budget bill for fiscal year 2010 shall be determined under the authority: scope
§ 1. Secretary of State may, within the framework of the deposed pool for more bike traffic promise grants for projects that improve conditions for cyclists, so the bike will be a more attractive, widespread and safe mode of transport for both commuting and recreation. The Danish road Directorate manages the funds in accordance with the framework established in the administrative base for the pot for more bike traffic, which is attached as annex 1 to the Decree.
§ 2. Grant application submitted to the Danish road Directorate.
(2). Provisions on the procedures for application, the conditions for the grant, the amount and eligible costs, etc. is provided in the administrative base is in annex 1.
Conditions for grant
§ 3. It is a condition for the award of grants, there is talk about a project, whose implementation is dependent on this grant.
§ 4. Grant is normally 40% of approved eligible costs, see. However, paragraph 2.
(2). For less innovation projects, it is possible to achieve 100 percent reimbursement, if the results of the project on a broad front will promote cycling, such as research and development projects and interdisciplinary projects with broad national effect and anchoring.
(3). For projects carried out as part of a special area designated by the Secretary of State, it is possible to achieve 100 per cent reimbursement.
(4). The Danish road Directorate may impose terms or conditions for subsidies or pledges of grants.
(5). It is a condition of grant that there are funds available within the deposed frames, see. § 1.
(6). The Danish road Directorate may at any time request additional information in connection with the examination of the application.
§ 5. The grant recipient's own financing cannot be covered by other State pools within the Transport Ministry's area.
Modification of the project
§ 6. Modification of a project may be approved by the Danish road Directorate, on the condition that the change after the Danish road Directorate assessment is in accordance with the purpose of the project. Application for amendment of a project must be approved by the Danish road Directorate, before the change is implemented.
The supervision and obligation
§ 7. The Danish road Directorate oversees that the rules laid down in this Ordinance are complied with, and in this context may request any information for this purpose by the applicant.
(2). In so far as the applicant uses the cooperation partners, the applicant is required to the extent necessary to provide the requested information from the concerned collaborator.
Reporting and accounting
§ 8. Ongoing reporting on status, payment and settlement, etc. in accordance with the administrative base is in annex 1.
Cancellation and refund of grants
§ 9. The commitment of grant shall lapse if: 1) undertaking gardens have given false or misleading information, 2) funds without prior approval has been used for other purposes than described in the project description, 3) project cannot be implemented as provided in the approved application, 4) undertaking gardens overrides his obligation under section 7, or 5) conditions for grants will not be met, including the conditions set out in administrative base (annex 1) and the audit script (annex 2).
(2). If the project achieves savings compared to the original budget, the subsidy will be reduced, so that the proportion of the grant not exceeding the allocated grant percent.
§ 10. The Danish road Directorate may decide to grant paid be reimbursed in whole or in part, if 1) has been made wholly or partially lapse of subsidies pursuant to § 9, or 2), the grant recipient subsequently receives include financial support from other sources to cover expenses, which is funded with grants from the pot for more bike traffic.
§ 11. If a paid reimbursement in whole or in part must be repaid, will be charged the amount due for payment no later than 14 days after such demand. Interest rate determined in accordance with renteloven and is calculated from the due date.
§ 12. The grant recipient must immediately inform the Danish road Directorate, if 1) there are circumstances which, in sections 9 and 10 could lead to demands for wholly or partly cancellation of grants, 2) there are circumstances which pursuant to section 11 could lead to demands for the total or partial repayment of grants, or 3) beneficiary change Auditor during the project period.
§ 13. Revision of project accounts for project grants under this Ordinance shall be in accordance with audit instruction in annex 2.
Date of entry into force of
§ 14. The notice shall enter into force on the 3. November 2010.
The Danish road Directorate, the 29. October 2010 Per Jacobsen/Lisa L
Annex 1 the administrative basis for "pool for more bike traffic"
Searchable grants for projects aimed at improving conditions for cyclists, so the bike will be a more attractive, widespread and safe mode of transport for both commuting and recreation.
Who can apply for reimbursement for the following types of projects: – municipal cykelbyprojekter, which significantly contributes to the development of the local bicycle traffic, including bike commuting – Projects regarding. improved road safety and innovation
Procedure for application
Grant application will be sent to the Danish road Directorate. Application deadlines are announced on www.vejsektoren.dk under bike pool.
Conditions for grant
It is a condition for the award of grants, there is talk about a project, whose implementation is dependent on this grant. The Danish road Directorate can obtain the necessary documentary evidence with the grant recipient.
Project activities covered by the grant must not be started before the undertaking is in force. Costs incurred before the time of commitment are not eligible.
It is a condition for the award of grants, the applicant has coverage for its own financing by the issuance of the acceptance of the undertaking for reimbursement.
In the event that multiple parties wish to collaborate on a project, can grant either be searched jointly or divided into separate sub-projects.
The Parties shall seek reimbursement in community, only one party to act as the applicant. It is this candidate alone, who is responsible for the whole project implementation and provides the legal entity that must meet all requirements in connection with the award of the grants. The Parties shall seek reimbursement as separate sub-projects, each party is acting as an independent candidate.
Grant size and project financing
The amount is specified in the letter of undertaking and may not exceed this amount regardless of any project changes.
Fordyrelser of the project with the grant recipient is the absolute size of the intruder. If the project achieves savings compared to the original budget, the subsidy will be reduced, so that the proportion of the grant not exceeding the allocated grant percent.
Private grant recipients is in cases where the granting of a financial contribution of more than 50 percent to a fixed project, bound by the applicable procurement rules, see. section 2 of the udbudsbekendtgørelsen1).
Changes in the project
Changes of a project may be approved by the Danish road Directorate, provided that the change is deemed to be in accordance with the purpose of the project. Application for amendment must be approved by the Danish road Directorate, before the change is implemented.
Where delays in the project in relation to the end date, must be immediately applied for approval of revised schedule with reasons for the delay.
The approved budget constitutes the basis for the subsidy. Costs other than the approved cannot be included in the subsidy amount, unless previously approved in writing by the Danish road Directorate.
Recoverable VAT is not an eligible cost. VAT reimbursement to municipalities through the compensation system are treated as VAT, VAT is refundable, and are therefore not reimbursable.
For companies, organizations and the like, who have either limited or no deduction of VAT, it must be reflected in the budget, which costs respectively VAT coated and non-coated VAT.
Cost of interest on the debt are not eligible.
Cost of gratuities, commissions and the like are not eligible.
Revenue arises in the project, these shall be deducted from the grant amount.
Personnel costs for own employees is eligible. There can be taken into account the actual maximum hourly wage multiplied by the number of hours used on the project. The hourly rate for monthly wage is calculated as the fixed annual salary divided by a net FTE equivalent to 1500 hours. Wage can be assimilated to really pay and pension contributions. Staff costs must be specified in the approved budget and appear as a separate item in the financial statements.
The hourly rates of pay shall be in accordance with the requirement of General to exercise thrift and effective financial management in the administration of projects. It also means that the salary of the employee concerned may not exceed what is considered a normal, reasonable and realistic wages for an employee who performs the same function outside the project.
No coverage for paid sick leave or sickness benefits, like employees in a project will not be compensated for loss of income in connection with leave, since it is assumed that the beneficiary shall bear the costs for doing so.
Overhead (indirect costs) to cover fixed costs such as rent, electricity, heating, telephone and office expenses are eligible costs.
By an overhead percentage in the submitted budget of a maximum of 20 per cent of staff costs, separate documentation is not required.
By a higher share than overhead 20% of the total staff costs shall be specified in the approved budget contributed and appear as a separate item in the financial statements. The grant recipient must be able to document eligible costs for overhead.
For travel costs are covered in the starting point only domestic travel. Foreign travel is covered, provided that the purpose is documented in the application.
Transport costs must be kept at a reasonable level in scope and cost. By means of a private motor vehicle mileage allowance shall be granted in accordance with the rules of service men's use of own transport means on missions. Diets and the like in connection with travel are not eligible costs.
Eligible travel costs must be specified in the approved budget and appear as a separate item in the financial statements.
Furniture and fittings
Costs for the purchase of furniture and equipment are eligible costs. Costs should be itemized in the budget and appear as separate entries in the accounts.
All costs included in the project company, you should be able to be demonstrated to the satisfaction of the review (with the exception of overhead costs in special cases, see above). This also applies to costs from partners.
A cost may not be included in the project accounts, once payment has been made. All accounting records and other documentation must be retained for 5 years after the final settlement has taken place.
The actual salary costs must be documented for each employee. There should also be a time accounts for each employee, which shows how many hours he or she has been employed with the project. Hour accounts shall be certified by each employee's Manager.
Reporting and accounting
To be compiled and forwarded status statements every six months from the project's approved start date, as long as the project is in progress. Projects lasting a year or less, are not obliged to draw up status statements.
Status statement shall set out the general development in the project in the past period and contain updated overview of remaining activities, including finishing time.
If the project can be divided into sub-projects, status reports explain the momentum of each sub-project.
In the context of the status statements must grant recipient submit a financial statement to the Danish road Directorate. Accounts shall be drawn up in accordance with the approved budget, so that the updated residual budget also appears. If the project is divided into sub-projects, the accounts are to be broken down accordingly. Such records shall include an account of the activities undertaken as compared with the budgeted activities.
For projects that have a duration of one year or less, it is not a requirement to draw up status statements but only a final reporting.
Not later than 3 months after the end of the project shall be the subject of a final reporting for the project. The final reporting must include an evaluation of the project's results and effects. Costs for evaluation must be contained within the original budget. If the evaluation cannot be carried out within 3 months after the end of the project, agreed on a special period with the road Directorate.
With the final reporting will be forwarded a management-endorsed company. Accounts shall be drawn up in accordance with the individual entries in the project budget. Together with the accounts forwarded a signed declaration that the auditor ensures that only relevant project costs are posted to the project. Amount of the grant under 0.5 million. the k-r is, however, exempt the requirement for accountant, and records shall in this case only be management endorsed.
The grant recipient must submit a project financial statements in such a way that: – grant is listed as separate revenue line – Any reimbursement from the other side to the same project and possible co-financing as well as any other revenue is listed as separate revenue items – costs incurred are specified on at least the same way as in the approved budget in relation to, for example, delposter and main activities. Essential expenditure should be further specified.
– The beneficiary has the primary responsibility for all relevant information about the project and the derived activities are disseminated to the Danish road Directorate.
On the website www.vejsektoren.dk is the templates to be used for status reports and final reporting.
Payment of grants
The grant is paid out backward, that is to say, for expenses that have been posted to the project. The request can be submitted for payment of the allowance in connection with the biannual status reports. The Danish road Directorate assigns the grants allocated in whole or in part in accordance with the submitted payment request. The last 20% is retained, however, to cash out after that final reporting is approved.
In the case of the project community, where several parties have applied for grants in the community, is the grant recipient's responsibility to forward the parts of the grant, relating to the project's partners.
There can be expected a processing time, from the Danish road Directorate has the material in possession of the actual withdrawal takes place. The grant will be paid to the account beneficiary specified in the acceptance letter.
Refund of grants
Disbursed grant must be repaid to the Danish road Directorate, if one or more of the following conditions is met: – Undertaking gardens have given false or misleading information – Funds without prior approval has been used for other purposes than described in the project description – Project cannot be implemented as provided in the approved application – Undertaking gardens overrides his obligation according to paragraph 6, or – the conditions for grants will not be met, as they appear in this order , audit instructions or of undertaking letter
If the project achieves savings compared to the original budget, the subsidy will be reduced, so that the proportion of the grant not exceeding the allocated grant percent.
Reporting to the TAX
The Danish road Directorate shall report all grants to TAX, regardless of whether the grant is paid tax-free or not. In addition, the beneficiary of the obligation to relinquish the taxable amount, such as salary, to local tax authorities.
Annex 2 Instructions for review of project grants under the "pool for more bike traffic"
This script includes the review of project audit accounts for project grants under the ' pool for more bike traffic '. Audit instruction is drawn up on the basis of the report from the Audit Committee on the Reich in a fact-finding work on section 4 area, March 2000, template instructions.
§ 1. The revision is carried out by a chartered or certified accountant or by BDO Kommunernes Revision a/s.
(2). In projects where the beneficiary is a public institution that is governed by the national audit office audit jurisdiction or where the amount of the grant is less than 500,000 DKK., paragraph 1 shall not apply. In these cases only a management endorsement from the grant recipient's management that all applicable conditions are satisfied in relation to the financial statements.
(3). In the case of the auditor change in the project period should the incoming auditor contact the outgoing auditor has a duty to disclose the reasons for termination of employment.
§ 2. The review shall be carried out in accordance with good public audit practice, as that term is defined in section 3 of the law on the revision of the State's accounts, etc. (lovbekendtgørelse nr. 3 of 7 January 1997) and specified in paragraph (2) and sections 3-7.
(2). The review shall be verified whether the project accounts are true, and whether the transactions covered by the reporting, are in accordance with appropriations, laws and other regulations announced and with agreements made and customary practice. In addition, an assessment is made of whether or not they have been taken into account in the management of the economic owed funds covered by the project company.
§ 3. The scope of the audit depends on the grant recipient's and partner's administrative structures and procedures, including internal control and other matters of significance for financial reporting. In addition, grant (undertaking) size impact on the scope of the audit.
§ 4. The review should the auditor verify: 1) Of project accounts are true, IE. without significant errors and deficiencies.
2) About the grant conditions are met, including those in it from the Danish road Directorate sent and the grant recipient accepted the letter.
3) For the grant is used for the purpose, including that only project relevant costs are included.
4) the grant recipient and collaborators have demonstrated thrift.
5) About the information available to the beneficiary and partners have informed the Danish road Directorate on the fulfilment of the performance requirements are documented.
6) the grant recipient's management maintains the administrative business processes that are necessary for a proven and reliable fulfillment of undertaking conditions accounting and reporting requirements.
7) on the financial statements have been drawn up as prescribed in the letter of undertaking.
8) On egenfinansierings requirement has been fulfilled.
9 the right to deduct VAT is correctly measured).
(2). The revision is carried out by sample surveys.
§ 5. Beneficiary and partners must give the auditor the information that must be considered of importance for the assessment of project accounts as well as for the auditor's assessment of the management, including the objectives and results achieved. The grant recipient must provide the auditor with access to carry out the studies that consider necessary and shall ensure that the auditor will have the information and the assistance that the Auditor considers necessary for the performance of his duties.
§ 6. Becomes auditor aware of offences or breaches of regulations of major importance in connection with the funds management is the responsibility of the auditor immediately to give the beneficiary thereof, as well as to ensure that the grant recipient's leadership during the 3 weeks gives notice to the Danish road Directorate. Otherwise, it is the auditor's duty to inform the Danish road Directorate. Auditor's comments are submitted together with the notice.
(2). The same applies if the Auditor during his audit or otherwise becomes aware that the implementation of the project is uncertain for economic or other reasons.
§ 7. The revised project accounts shall bear an endorsement stating that the accounts have been revised in accordance with the rules set out in this instruction. Reservations must be indicated in the endorsement. The entry consists of two parts. First shall deliver an accountant's statement on the financial accounts, and then gives its auditor statement on the outcome of the management review performed.
(2). The auditor must provide an audit report with the auditor's assessment and conclusion on the performed audit, see. § 4. The report can be made in connection to the endorsement or in an audit Protocol.
(3). Copy of the audit report are submitted by the beneficiary to the Danish road Directorate together with the endorsed project accounts.
Official notes 1) see order No. 937 of 16. September 2004 concerning procedures for the award of public supply contracts, public service contracts and public works contracts. It follows from article 2 of that directive must be observed when tender Secretary subsidize directly by more than 50% of a works contract (whose estimated value, net of VAT, is equal to or greater than EUR 6 242 0000), awarded by other than themselves, and which are covered by art. 8 (a) of the public procurement directive. The same applies to service contracts (whose estimated value, net of VAT, is equal to or greater than EUR 249 000) in connection with such construction contracts, see. the public procurement directive art. 8 (b).