Overview (table of contents) Chapter 1 the use of funds, etc.
Chapter 2 Chapter 3 Chapter 4 Accounts Audit Budgets Chapter 5 Management Chapter 6 recovery of production levies owed, etc.
Chapter 7 Chapter 8 entry into force The Cessation full text notice on administration and revision of the alcohol-and produktionsafgifts funds, etc. within the agricultural and fisheries sector
Pursuant to § 9 (2), (3) and (4) and section 10, paragraph 3, of the law on the administration of the European Community regulations concerning schemes under the common agricultural policy is financed by the European agricultural guarantee fund, etc. (support Act), see. lovbekendtgørelse nr. 445 of 23. April 2010, and section 105, paragraph 2, 3 and 4, as well as § 106, paragraph 2, of the law on fisheries and aquaculture (fisheries), see. lovbekendtgørelse nr. 978 by 26. September 2008, as amended by Act No. 1513 by 27. December 2009, shall be established under the authority: Chapter 1 the use of funds, etc.
§ 1. The purpose of the Ordinance is to lay down the detailed rules governing administration, budgeting and financial reporting for the agricultural support in section 6, paragraphs 1 to 3, the said funds and those in the Fisheries Act § 102, paragraph 1, the said funds and these funds beneficiaries, including to establish the procedure for the recovery of the agricultural section 6, paragraph 1, and the Fisheries Act § 102 (2) of the said charges.
§ 2. Funds are to be used to finance measures in connection with those in agriculture support § 7 and § 103 fishing purposes. By the Fund for the purposes of this Ordinance the production duties, alcohol products, other public funds, særbevillinger, as well as any other income.
(2). Produktionsafgifts funds must not have activities other than the collection of production levies in accordance with the individual Fund articles of Association and the management of funds in connection with the award of grants to beneficiaries with a view to the activities covered by section 7 of the agricultural law and § 103 of the fisheries law purposes.
(3). Alcohol tax funds and the Fund for organic farming must not have activities other than the management of funds under each of the statutes of the Fund in connection with the award of grants to beneficiaries with a view to the activities covered by the Act referred to in § 7 of the agricultural purpose.
§ 3. Funds charges production levies and use funds within the framework of the law, including the European Community State aid rules and EU procurement rules.
(2). Funds may not use funds to finance the Fund's administrative costs, apart from the costs of control with proper use of the funds, or to the financing of the Organization's political tasks. Control over the proper use of funds includes the Fund's legal expenses and auditing as well as for possible accounting control, impact assessment of activities, see. section 21, and independent external expert assessment of concrete activities.
(3). Grant recipients ' administrative costs, which are an integral part of the eligible activity, may be borne by the Fund.
(4). Funds to place funds in an account in a recognized financial institution for the best possible rate of return, taking into account the necessary liquidity and safety.
(5). Funds and funds ' beneficiaries must not collect funds. However, the funds may budget with a safety margin of an order of magnitude, which fund the budget warrants. Unused funds in the Fund's beneficiaries must be returned to the Fund. The reversal should take place no later than at the time of the beneficiary's drawing-up and approval of the financial statements, no later than 4 months after the end of the financial year for produktionsafgifts funds and not later than 5 months after the end of the financial year for alcohol tax funds and the Fund for organic farming.
§ 4. Funds must ensure that the use of production levies, alcohol products, other public funds, any særbevillinger, as well as other revenue can be separated at activity level.
Chapter 2 section 5 Budgets. Fund budget year follows the calendar year. Before 1 January 2002. October, the Fund shall submit proposals for the budget for the coming fiscal year revenue and expenditure for the Food industry.
(2). Food Industries may allow the funds use a different financial year other than the calendar year. The budget submitted in this case within a time limit which shall be fixed by the Food industry.
(3). Draft amending budget shall be submitted to the Food Business not later than 3 months before the budget end of the year.
(4). The Fund must submit draft amending budget if 1) tax rates should be changed, 2) requested recorded costs during a purpose not previously approved, see. support § 7 and § 103, 3) fisheries, the total expenditure under a purpose desired increased by more than 20 per cent, however a minimum of 250,000 DKK, or 4), the total expenditure under the budget requested increased by more than 10 per cent.
(5). Budgets and amending budgets are submitted electronically to Food Business in a format to be determined by the Food industry.
§ 6. Budgets and amending budgets must include all revenue and expenditure of the Fund and shall be drawn up in accordance with a scheme that is available from the Food industry.
(2). Budgets and amending budgets must also contain a separate description of the activities covered, including a description of what new activities to be initiated, as well as the changes that have been made in the activities, in relation to the last approved budget.
(3). Budgets and amending budgets must be next to each activity must contain an indication of the relevant provision in the activity notice (notice of support in favour of primary agricultural production within the scope of EU State aid rules and funded by agricultural alcohol and produktionsafgifts funds, etc.) or the European Community State aid rules (EC-State aid framework, regulations for State aid to undertakings or regulations establishing minimis), as the activity is covered by. It must also be entered in the budget if there is no State aid, together with a statement of the reasons therefor.
Chapter 3 financial statements Funds accounts
§ 7. Funds fiscal year follows budgets this year. The accounts are submitted to the Food Business by 1. June in the year following the accounting year. As regards alcohol tax funds and the Fund for organic farming is the deadline by 1. July. The Fund uses a different financial year other than the calendar year, in accordance with article 3. section 5, paragraph 2, are submitted financial statements within a time limit which shall be fixed by the Food industry.
(2). The Fund's accounts are submitted to the Food Business signed in 3 copies. In addition, the accounts submitted electronically in one of the Food Profession defined format.
§ 8. The Fund's accounts must be signed by the Foundation Board and endorsed by the auditor. The accounts must be accompanied by one of the Chairman of the Board signed the report on the Fund's activities in the past financial year.
(2). It must be indicated in the endorsement management, auditors and any accounting practices that the accounts have been prepared in accordance with the administrative order.
(3). The Fund's accounts shall be drawn up in accordance with good accounting practice.
(4). The Fund's accounts shall be drawn up taking into account receivables, prepaid and amount due, etc., so that the financial statements give a true and fair view of all revenue and expenditure for the financial year as well as assets and liabilities at the end of the financial year. Income statement and balance sheet shall be drawn up in accordance with a scheme that is obtainable in the Food Business.
(5). Records shall contain a summary of the evolution of the Fund's revenues and expenses divided on purpose the past 5 fiscal years.
(6). The Fund will charge taxes on exports, must report at least every 5. fiscal year include the following for the period elapsed: 1) Division of the tax-paying producers in relevant segments in relation to European Community rules on internal taxation. The Division shall contain a statement of the total annual taxable income for each segment.
2) Statement of the costs incurred for the benefit of each of these segments. The statement must include a breakdown of the annual costs incurred for each activity under the individual segments. The activities are divided according to support the Act's purposes. In the statement included only funding by production levies.
3) Declaration on whether the Fund Board has found an imbalance in relation to the European Community's rules of internal taxes.
Grant recipients ' accounts
§ 9. The Fund's beneficiaries shall submit a financial statement to the Fund for the use of the Fund's grants.
(2). Grant records shall be signed by an organization responsible for the beneficiary. Records shall be signed by the beneficiary's auditor. If the beneficiary is a State institution, the accounts will not be endorsed by the auditor.
(3). Of the grant recipient's accounts must be reflected in the size of the total grants from the Fund and the grant distribution on each activity. Credit memos and rebates to offset eligible costs.
(4). Any sales and rental income as well as other grant funding related to each activity should be included in the reimbursement accounts.
(5). If the grant funded administrative expenses, see. section 3, paragraph 3, must the accounts contain a specification of the associated costs. The key to the distribution of the indirect administrative costs on the beneficiary's activities must be specified.
(6). If the grant is more than EUR 1 million. us $ or more than 10 percent of the Fund's expenses, however a minimum of 150,000 DKK, submit the signed grant fund accounts in 3 copies to the Food industry.
Chapter 4 review review of the funds ' accounts and grant recipients ' accounts
§ 10. The financial statements of the Fund and the accounts of the Fund's grant recipients to be audited in accordance with good public auditing practice.
(2). The revision is carried out by a chartered or certified accountant.
(3). The financial statements of the Fund and the accounts of the Fund's beneficiaries need not be audited by the same person.
(4). The scope of the audit depends on the size of the Fund, administrative structure and functioning, including the internal control and other matters of significance for financial reporting.
§ 11. By the audit verified whether the accounts are true, and whether the transactions are subject to the reporting, are in accordance with appropriations, laws and other regulations announced, as well as agreements concluded and usual practice with.
(2). Furthermore, the auditor carries out an assessment of whether there are taken into account in the management of the economic owed funds covered by the financial statements. In addition, the grant recipient's auditor shall conduct an assessment of whether that with the grant recipient in the case of an economically reasonable and usual relationship between individual activities and related administrative costs.
(3). If a grant recipient using its own personnel, premises, etc. as part of the implementation of an eligible activity, the grant recipient's auditor must ensure that time spent, etc. as well as remuneration for this are well documented and are not unreasonable.
(4). Auditor carries out unannounced cash and inventory overhaul, when Auditor deems it appropriate.
(5). In addition to the General rules for the revision to be Auditor during the audit of the accounts of recipients of grant funds and pay particular attention, on 1) there are significant discrepancies between budget and statement of accounts, 2) going on the collection of funds in the Fund or the Fund's beneficiaries, 3) Fund has placed funds in an economically sound manner, which does not involve an unnecessary risk, 4) Fund insight in and control of the physical functioning of the tax base and 5) all reimbursement accounts are received by the Fund Board of Directors approval of the Fund's financial statements.
(6). The shell of the audit report on the financial statements indicate that the accounts have been revised in accordance with the rules set out in this notice and Danish standards on auditing.
Audit Protocol for funds and funds ' beneficiaries
§ 12. The Fund's auditor shall prepare an audit Protocol for the Fund. For the beneficiaries of the Fund, which receive more than 150,000 kr, prepares the grant recipient's auditor an audit Protocol. If a protocol for beneficiaries which receive more than 150,000 DKK not compiled separately, the grant recipient's auditor's observations shall be indicated in an annex, which shall be annexed to the accounts for the grant recipient. If the beneficiary is a government institution, shall be drawn up not audit Protocol.
(2). The audit report for the Fund must be signed by the Foundation Board and the Fund's auditor. The signed Protocol are submitted to audit Food Business in 3 copies. In addition, the audit report shall be submitted electronically in a format to be determined by the Food industry.
(3). The audit report for the Fund grant recipients to submit accounts according to § 9, paragraph 6, shall be signed by an organization responsible for the beneficiary and the beneficiary's auditor. The signed Protocol are submitted to audit Food Business in 3 copies.
§ 13. In audit Protocol introduction the following: 1), overall results of the audit work performed, if necessary. by rendering the expected conclusion of the audit report, as well as mention of audit methodology.
2) conditions of managerial interest on the Fund and the Fund's beneficiaries, including significant accounting and auditing matters and Auditor's position in this respect.
3) presentation of the audit work performed and conclusions thereon, including listing on carried out unannounced cash and inventory checks.
4) explanation of significant uncertainties, errors and deficiencies relating to the Fund and the Fund's beneficiaries bookkeeping, accounting or internal control.
5) statement on the revision of the grants, including the comments made by the review of reimbursement accounts may give rise to.
6) submission of lovkrævede information and statements.
(2). Auditor's statement in the audit report is issued in accordance with the requirements of revisorloven. It must be indicated in the Declaration, accountant
to meet the law's requirements for auditor 1) independence, 2) Auditor during his audit has received all of the information requested, 3) funds are used in accordance with the specified rules and conditions and 4) the Auditor considers the accounts for made in accordance with the law, articles of Association and this Ordinance.
§ 14. Funds and funds ' beneficiaries must provide the auditor with the information, which may be considered of importance for the assessment of funds or the funds ' beneficiaries accounts. Funds and funds ' beneficiaries must provide the auditor with access to carry out the examinations, Auditor deems 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.
(2). Will be an auditor's attention to violations of law, including violation of European Community rules or other rules are of major importance in connection with the collection or management of the funds, must give notice to the Fund as well as the auditor must ensure that the Fund within 3 weeks giving Food Business Notification. Auditor shall immediately give notice of the infringement, provided that the Food Business the Fund does not comply with this deadline.
§ 15. Food Profession may require accounting material, as well as other relevant material relating to the Fund and the management thereof, presented for review at any time. If it is found necessary, Food Industries require specification of individual accounts in the financial statements, including the statement of application of funds for specific purposes or projects.
(2). The National Audit Office has access to carry out the review of the financial statements in accordance with the law on auditing of State accounts, etc., the National Audit Office may, in accordance with the same law at any time carry out accounting review at the place where the accounts are kept. The National Audit Office can from the funds or the funds ' beneficiaries require all the information that the National Audit Office estimates that are relevant to the examination of the accounts.
Chapter 5 Management § 16. Funds are special administrative authorities and subject to the rules laid down in the Act on administrative procedures, and the Danish Act on processing of personal data.
§ 17. Each Fund must create a separate website on the Internet. The website will contain a direct link to relevant websites for the Fund's beneficiaries.
(2). The Fund must publish application deadlines and application procedures, etc. on the Fund's website.
(3). The Fund must publish it by the Agriculture Minister approved budget and accounts on the Fund's website within 14 days after such approval is granted no Fund.
§ 18. Funds shall allocate funds on the basis of applications received.
§ 19. To the extent that funds pay out grants to recipients, who manages the aid on behalf of the final beneficiaries, the funds ensure that the immediate beneficiary can demonstrate the economic contexts within the Organization in such a way that it is clear that the aid received is passed on to the final beneficiaries in the form of subsidised services.
§ 20. Funds must ensure that information on and results of approved research, development and innovation activities are published on the Internet. Information about that activity will take place and for what purpose, must therefore published on the Internet before the activity starts. In the publication be included specifying when results are expected to be available, and how they are expected to be published on the Internet.
§ 21. It is the responsibility of the Fund to assess the effect of selected activities.
(2). Each Fund must formulate a strategy for the effect of its activities with set endpoints. The strategy should be published on the Fund's website.
(3). Funds must explain the results of impact assessment in the management report for the financial statements.
Chapter 6 recovery of production levies owed, etc.
§ 22. If a properly completed notification of taxable amount is not timely submitted to the Fund, the Fund shall within 14 days, contact the taxpayer to submit notification within 14 days.
(2). If a taxable despite the representations referred to in paragraph 1 fail to submit reporting, the Fund shall make known to the taxpayers, that the case will be handed over to the police, if the alert is not forwarded to the Fund within 10 days.
(3). Paid duties due is not filed in due time, the Fund shall hand over the recovery of the amount due with interest for arrears collection authority. Previously, the Fund shall in writing notify the taxable person concerning the transfer of the case to the arrears collection authority.
Chapter 7 termination of section 23. Foundation Board can set the Fund ceases. Budget for the liquidation of the Fund are submitted no later than 3 months before the end of the last fiscal. Conducting the liquidation accounts to fund no later than 1 year after the last fiscal ending.
Chapter 8 entry into force of section 24. The notice shall enter into force on the 1. October 2010.
(2). The provision in section 21 of the funds ' impact assessment shall take effect from 2011.
(3). Executive Order No. 762 out of 10. July 2008 on the administration and review of alcohol-and produktionsafgifts funds, etc. within the agriculture and fisheries sector is hereby repealed.
Food Profession, 21. September 2010 Aren't b. Jackson/Elisabeth He