Chapter 1 Scope of application

Chapter 2 Accounts, accounts and conditions of State reimbursement and grants

Chapter 3 Administrative expenses, etc., of the Ministry of Social Affairs, Ministry of Employment and the Ministry of Refugees, Immigrants and Integration

Chapter 4 Expenditure in the Social Affairs area of Boxes after section 109 and 110 of the Social Services Act

Chapter 5 The terms and conditions of reimbursement and allowances for the Ministry of Refugees, immigrants and the integration area following the integration laws, the repatriation law and the law on dancing training for adult foreigners and others.

Chapter 6 the reimbursement of the local authorities and regions with the obligation to pay the refund obligation

Chapter 7 Expenditure for foreigners in the Ministry of Social Affairs and the Ministry of Employment of Employment

Chapter 8 Child support collection

Chapter 9 The Documentation and registration system in the municipalities and the regions

Chapter 10 Reimbursement and correction of State reimbursement and grants

Chapter 11 Audit

Chapter 12 Special rules for the revision of grants and the State reimbursement of the Ministry of Refugees, Immigrants and Integration

Chapter 13 Special rules for the Social Affairs Ministry for auditing the municipalities ' accounts for settles after section 109 and 110 of the Social Services Act

Chapter 14 Special rules for the review of grants and State reimbursement in the area of the Ministry of Employment

Chapter 15 Specific rules on the revision of accounts for the Ministry of Employment and the Ministry of Refugees, Immigrants and Integration Areas when the task is run by other than municipalities

Chapter 16 Rigsaccountants ' s accounting review

Chapter 17 Entry into force

Appearance of State refunds and grants, as well as accountancy and auditing of the Ministry of Social Affairs, Employment Ministry and Ministry of Refugees, Immigrants and Integration Areas of Integration

Under Article 85, in the law on legal security and administration in the social field, cf. Law Order no. 1203 of 10. In December 2009, as amended by law no. 429 of 28. April 2010, Section 47 (4). 1, in the law on the integration of foreigners in Denmark (integration law), cf. Law Order no. 1593 of 14. In December 2007, as amended by law no. 429 of 28. April 2010, section 13 (1). 2, in the repatriation law, cf. Law Order no. 369 of 6. April 2010, as amended by law no. 429 of 28. April 2010, section 15. 2, in the law on training for adult foreign nationals, and so on, cf. Law Order no. 259 of 18. In March of 2006, as amended by law no. 104 of 7. In February 2007 and Law No 429 of 28. April 2010, section 16, paragraph 1. 10, in the Law on child care law, cf. Law Order no. 193 of 23. in March 2004, as amended by law no. 1380 of 20. In December 2004 and Law No 429 of 28. April 2010, section 64 (4). 1, and Section 75 of the Law on Public Houses, etc., cf. Law Order no. 1204 of 10. In December 2009, as amended by law no. 429 of 28. April 2010, section 33 of the right of residence for the elderly and persons with disabilities, cf. Law Order no. 666 of 17. June 2010, section 19 (1). 4, and section 92 of the Law of Living Living Houses, cf. Law Order no. 786 of 18. In August 2009, as amended by law no. 429 of 28. April 2010, and after negotiating with the Minister for Refugees, the Minister for Refugees and the Minister for Refugees,

Chapter 1

Scope of application

§ 1. The notice shall be used for the payment of reimbursement and grants, accounting accounts and the auditing of accounts for expenditure covered by schemes for reimbursement or grants from the State, in accordance with the following laws :

1) Social Services Act.

2) Social Security Law.

3) Promise of the highest, middle, elevated general and general early retirement, etc.

4) The promise of child support and advance payments of child support payments.

5) Law on child care services.

6) Act on individual housing support.

7) Public-housing law and so on. ~ § 62 and 74 (4)) 1-5.

8) Law on housing for the elderly and persons with disabilities.

9) The law of refoster homes.

10) Promise of an active employment effort.

11) The law on the responsibility and management of the active employment effort.

12) Law on active social policy.

13) Promise me you'll have a sick day.

14) Part-pension law.

15) Act of Merge.

16) The law on the integration of foreigners in Denmark (Integration Law).

17) Law on adult education for adult foreign nationals and others.

18) The Repatriation Act.

(19) Promise of the right to leave and day care at maternity leave.

20) The promise of compensation for disabled persons in business and so on.

21) Promise about the senior job.

(22) Law on the lifting of the service job.

Chapter 2

Accounts, accounts and conditions of State reimbursement and grants

§ 2. Communes and regions must carry out a full and continuous entry into account of all expenditure and revenue effecting during the year, or received in accordance with the laws and regulations applicable to the notice, cf. § 1.

Paragraph 2. The design must follow the rules laid down by the Social Office in the 'Budget and accounting system for municipalities', and in the 'Budget and accounting system for regions'.

§ 3. In order to obtain a state refund or grant, the following conditions must be met :

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.

Chapter 3

Administrative expenses, etc., of the Ministry of Social Affairs, Ministry of Employment and the Ministry of Refugees, Immigrants and Integration

§ 4. The local authorities shall bear the final costs of advice, supervision and administration, etc., which are carried out in the management, and outside of the management, or in the context of an offer or payment of a grant or a grant, in accordance with the provision or payment of a grant. however, paragraph 1 4-6.

Paragraph 2. Expenditure in paragraph 1. 1 includes expenses for guidance, casework, the individual contact flow, the preparation of job plans, consultancy support, medical statements, accounting and auditing, particularly organised advice or guidance, if appropriate ; organised as seeking work and so on.

Paragraph 3. Tolkeexpenses in relation to a municipality's general guidance obligation is a non-reimbursement of administrative expenditure, whether the duty of interpretation relates to deaf / heavy or persons with a different language. The costs of interpreting aid, which is a necessary part of any other measure in the case of a refund, shall be notified to the reimbursement of the same rules that apply to the measure.

Paragraph 4. The municipality can report costs for free legal representation after paragraph 72 of the Social Service for Reimbursement.

Paragraph 5. The reimbursement of the provisions of section 176 and 177 (5) shall be subject to the provisions of the Refunds. 1, no. 5, in the Act of Social Service, will be based on cost-based tariffs, cf. Section 174 in the Social Services Act.

Paragraph 6. The municipality can notify expenses of remuneration for other operators, cf. § 117, 1. pkt., and § 117a, in the Act of Active Action for Employment for Reimbursement.

Chapter 4

Expenditure in the Social Affairs area of Boxes after section 109 and 110 of the Social Services Act

§ 5. The local authority (Payment municipality) whose citizens reside in settes in accordance with section 109 and 110 of the Social Services Act, pay the price fixed. The State shall grant the reimbursement of the rate of payment made by the payment authority, cf. § 177, nr. 5, in the field of social services.

Paragraph 2. The State shall grant reimbursement to the payment authority in accordance with paragraph 1. 1 for the Boforms registered in the Supply Portal, cf. Section 14 of the Social Services Act.

Paragraph 3. The State shall grant reimbursement to the payment authority for the costs of aid to the aid, support, employment and activity offers, etc. in the case of settings in sections 109 and 110 of the social services law, cf. Section 177, paragraph 1. 1, no. 5 in the Social Services Act.

Paragraph 4. Only normal expenses for remuneration for work (work reward) carried out as a municipal measure may be reported to a State refund.

Paragraph 5. In the case of reimbursement of expenses for reimbursement, payment shall be deductive.

§ 6. The costs of medical supervision, nurse assistance, medications and dental treatment etc. may be reported to reimbursement to the extent that the public health insurance does not cover.

Chapter 5

The terms and conditions of reimbursement and allowances for the Ministry of Refugees, immigrants and the integration area following the integration laws, the repatriation law and the law on dancing training for adult foreigners and others.

Reimbursement of the integration Act, Section 45 (3). 2 and 3, of the municipalities ' expenditure for introduction and assistance in specific cases, etc.

§ 7. The government is refunning 50%. by a municipality ' s expenditure for introductory performance, employment, special benefits and special support, cf. section 45 (3) of the integration Act. 2, as well as costs of assistance in exceptional cases, expenses incurred in the introduction of the introduction into the introductory programme and spending on ancillors in the form of working equipment and small workings in accordance with the requirements of the introduction of the equipment. section 45 (3) of the integration Act. 3.

Paragraph 2. The State shall not refund the costs of a municipality to benefits in accordance with Chapter 5 of the Integration Code (Introduction Act) for the Syrian foreigners, where the municipality has not carried out an assessment of the need to draw up a plan for the disease of the disease ; training and other activities of employment, drawn up such a plan, or made up of follow-up to such a plan, cf. Section 45 a.

Paragraph 3. Reimbursement, cf. paragraph In the case of the assessment, the preparation of the plan or follow-up, the two shall apply, and until the time the local authority has carried out the assessment, drawn up the plan or carried out the follow-up. The local authority will once again be able to refund its expenditure on intro-making allowance from the date on which it appears from the matter of foreigners that the local authority has carried out the assessment, drawn up the plan or carried out the follow-up.

Reimbursement of the integration Act, Section 45 (3). 5, concerning foreigners participating in an intro programme ;

§ 8. The State shall reimbursed the State in the section 45 (5) of the integration Act. FIVE, TWO. pkt., indicated insubordination amounts in the intro period 50%. of a municipality ' s expenditure on intro programmes, including Danish education, cf. section 21 and 22 of the integration Act, and tender after section 23-23 d.

Paragraph 2. Reflection pursuant to paragraph 1. 1, it includes the municipality's operational costs that are directly related to the intro application.

Paragraph 3. The reflection in accordance with paragraph 1. 1, of the costs of Danish education, cf. The sections 21 and 22 of the integration Act shall be granted for the expenses incurred by the municipality Board to pay to the provider of Danish education.

Paragraph 4. In the case of a foreigner offering an intro programme, from activities that are included in the intro programme and which the municipality have committed to paying for, the municipality can return reimbursement for up to 3 months After the absence has been established, however, the activity to which the municipality is obliged to pay is to be included in the maximum.

Paragraph 5. This is a prerequisite for the repatriation of reimbursement provided for in paragraph 1. 1 that the municipality can document that a systematic follow-up of reports on external participation has been carried out in the introduction of the introduction of the introduction.

Paragraph 6. The net inventory of the items referred to in paragraph 1. Paragraph 1 shall not be deduced from any result subsidy received.

Basic grants in accordance with Article 45 (3) of the Integration Code. 4, in the three-year introduction,

§ 9. The basis for the integration of Article 45 (3) of the Integration Code. 4, providing for the coverage of social expenditure and general expenditure on foreigners who are to be offered or offered an introductory programme, cf. section 16 (4) of the integration law. One or six. The basic subsidy also provides for the coverage of social expenditure and general spending on foreigners, which, pursuant to Article 21 (1) of the Integration Code, are also covered. 3, or section 23 (3). 4, do not be offered one or more parts of the intro program.

Paragraph 2. The basic subsidy shall be granted to the municipal management board which shall be responsible for integration efforts after the registration in the Central Personnel register, cf. section 4 and section 10 of the integration Act.

Paragraph 3. The basic subsidy shall be granted in the three-year introduction. The subsidy shall be granted for the first month of the intro period for foreigners, which have been taken over by the local authorities, before 16 of the Community. in the month, or the basic subsidy shall be due not only from the following month. The subsidy shall be granted for the last month of the intro period for foreigners, which the municipality is responsible for after the 15. in the month, otherwise the basic subsidy shall be paid only for the previous month.

Paragraph 4. If the foreigner moves to another municipality, the basic subsidy shall be granted to this municipality after the rule laid down in paragraph 1. 3.

Deposits for the integration Act, section 45 (3). 6, for underage unaccompanied asylum seekers with residence permits in accordance with section 7 to 8 or 9 (c) (c). 3

§ 10. Deposits for the integration Act, section 45 (3). 6, shall be granted for each underage unaccompanied asylum seeker who has a residence permit in accordance with section 7 to 8 or section 9 (c) of the foreign-above. 3, residing or staying in the municipality. The subsidy shall be granted until the unaccompanied unaccompanied asylum seeker is 18 years old, or the parents of the person concerned have legal residence in this country.

Paragraph 2. No basic supplement shall be granted in accordance with Article 45 (3) of the Integration Code. 4, or a refund on the section 45 (3) of the Integration Code. 5, at the same time as grants under the section 45 (5) of the integration Act 6.

Paragraph 3. The amount of the subsidy shall be granted to the municipal management board, which is responsible for integration efforts, cf. Section 4 of the integration law.

Paragraph 4. The subsidy shall be granted for the first month of the integration efforts for under-aged unaccompanied refugees who have taken over the responsibility of the municipality of local authorities before 16. in the month, or the subsidy shall be paid only from the following month. The subsidy shall be granted for the last month of the integration efforts for under-age unaccompanied refugees who are responsible for post-15 municipal countents. in the month, or the subsidy shall be paid only for the previous month.

Paragraph 5. If the underage unaccompanied fugitive is moving to another municipality, the grant shall be granted to this municipality after the rule in paragraph 1. 4.

Performance supplements by section 45 (3) of the Integration Code. 7

§ 11. Performance supplements by section 45 (3) of the Integration Code. 7, no. 1, the payment of the foreigner within the three-year inauth period comes in ordinary unfunded employment.

Paragraph 2. Employment in accordance with paragraph 1. 1 shall have a consistent duration of at least six months in an average of at least 20 hours a week. Employment must be commenced before the end of the three-year introduction.

Paragraph 3. In cases where the number of hours in employment provided for in paragraph 1 shall be : Paragraph 1 shall not be subject to a difficult or difficult subject to check the rules on conversion to hours in the law on unemployment insurance equivalent use.

§ 12. Performance supplements by section 45 (3) of the Integration Code. 7, no. Two, come to the payment, if the foreigner after the 1. July 2007 and within the three-year intro period begins a study or vocational training course and continues the training cycle for a continuous period of not less than 6 months and during the course of study to receive SU, student salary ; The el.ligna that guarantees the foreigners a foundation of sorrance.

Paragraph 2. Student qualifications in accordance with paragraph 1. 1 means training, providing access to the further education system, including HF, HTX, HHX or general secondary education.

Paragraph 3. For professional competence, training shall be provided in accordance with paragraph 1. 1 means training, which the local authorities generally regard as a good basis for obtaining employment in the ordinary labour market.

Paragraph 4. Education under paragraph 1. 1 is considered to be initiated on the first active study day of the foreignner.

Paragraph 5. A continuous training course of at least six months may be documented in a statement by the institution of the educational institution or by a financial statement, including a SU or a student salary check.

§ 13. Performance supplements by section 45 (3) of the Integration Code. 7, no. 3, where the foreigner within the introduction of the introduction of the introduction into the Danish and at the latest at the latest, shall be tested in Danish at the level which, in cooperation with the provider, shall be made at the end of the period of introduction ; Danish education is set as the objectives of the integration contract, cf. section 19 of the Integration Code.

§ 14. Performance supplements by section 45 (3) of the Integration Code. 7, no. 4, where a foreigner, after the expiry of the period of introduction, shall be provided for the purposes of Danish education after the period of introduction of the period of introduction. 5, in the law on Danish education for adult foreigners and others,

1) adjuster to the test in Danish prior to the expiry of the training period, not later than 1 year after the period of introduction, cf. section 16 (4) of the integration law. 5, and

2) at the latest by the first test thereafter, the test shall be made in Danish at the level which, in cooperation with the provider of Danish education, is set as the objectives of the integration contract, cf. section 19 of the Integration Code.

§ 15. Profit grant after the integration rule shall be paid only to foreigners who have had an integration contract drawn up, cf. section 19 of the Integration Code.

§ 16. The resulting grants in accordance with section 11 to 14 shall be paid to the municipal management board at the time of the first time during the six-month period of employment, the training process shall begin or pass the test sample, shall be responsible for ; or at the end of the intro period, cf. section 16 (4) of the integration law. 5, have been responsible for integration efforts, cf. Section 4 of the integration law.

Paragraph 2. Each of the grants in accordance with section 11 to 14 shall not be disburgable once.

Refusion after the law on Danish education for adult foreigners and others.

§ 17. The government is refunning 50%. by a municipality ' s expenditure on education training for Kurds which are not subject to the integration law or referred to Danish training under the Act of active employment, cf. Section 15 (3). One, in the law on Danish education for adult foreigners and others.

Paragraph 2. The checks must be carried out on an ongoing basis that the refund shall be carried out in accordance with paragraph 1. Paragraph 1 does not include foreigners covered by the Integration Act or referred to Danish training in accordance with the law of active employment.

Paragraph 3. The reflection in accordance with paragraph 1. 1 shall be granted to the municipality, which, after registration in the Central Person Register, is the sietch of residence of the courier or, as far as foreigners are concerned, section 2 a in the Law on Danish education for adult foreign nationals and others for the municipality where : The work location of the EU border commute is situated or where the person concerned has established independent business.

Paragraph 4. The reflection in accordance with paragraph 1. 1 is 50%. the expenditure incurred by the municipality Board to pay to the service provider of Danish education.

Reimbursement of the repatriation law

§ 18. The State shall reimburse the State of a Compensation for repatriation of sections 7 and 8 of the repatriation law in accordance with the section 10 of the repatriation law ;

Municipality of the municipalities via the Exporting Information Portal

§ 19. The Ministry of Refugees, Inhikers and Integration lays down guidelines for the local authorities ' registration through the Exhibit information portal (UIP) of information on the intro-intro programme, time for intro-inception and any exemptions from the introduction of an intro programme.

Chapter 6

the reimbursement of the local authorities and regions with the obligation to pay the refund obligation

20. A refund shall be fully notified to the refund when the payment is made. Payback payments shall be transferred to deductions in the current account of the reimbursement of the expenses incurred.

Paragraph 2. If a person who has received a refund service is relocating to another municipality, the transfer authority shall provide the collection and make payment for deductions in the current account of the reimbursement of the expenses incurred.

Paragraph 3. If an amount that has been held outside the refund scheme is repaid to a municipality, the repayment is held outside of the reimbursement system.

Paragraph 4. Amouns collected due to the beneficiary ' s relationship shall be treated as described in paragraph 1. 1 and 2, cf. however, paragraph 1 5.

Paragraph 5. The municipality of the municipality of a housing beneficiary requests for reimbursement of unduly received flat-rate aid is deducting from the requirement in the current statement of the reimbursable expenses of the quarter in which the repayment requirement is raised. The State shall reimbursed the municipality's potential losses when it is found that the recovery force cannot be recharged. For the reimbursement, the reimbursement rate applicable to the year in accordance with section 75 of the Act of Individual Housing Aid shall apply.

Chapter 7

Expenditure for foreigners in the Ministry of Social Affairs and the Ministry of Employment of Employment

§ 21. The municipality's cost to foreigners, cf. Section 181 of the Law on Social Services, Section 107 of the Act on Active Social Policy, Section 124, in the Act of Active Employment, and Chapter 11, section 64 d (4). Article 75 (3) and section 75 (3). 4, in the case of individual housing support, and section 62 of the law on public housing, etc., can be reported to a State refund.

§ 22. Expenditure in connection with the inclusion of a 24-hour (penalty) team (penalty or measure), cf. Law on social services, section 181 (1). 2 and 3, do as the average cost per. space that can be reported to a state refund. The expenditure on foreigners must therefore not be carried out separately.

Paragraph 2. Benefits in daily institutions are made up as 9% of the institution's operating costs, and a proportionate share of that can be reported to reimbursement.

-23. When a foreigner is included in a measure or a type of bovine, cf. Section 22, where the residence municipality is entitled to intermediary reimbursement from a former residence municipality after paragraph 9 c in the law of legal security and administration in the social field, the state reimbursement of the state reimbursement for expenditure by law on social services is returned. Any remaining expenditure shall be taken back from the former residence municipality.

§ 24. When help is provided to a family in which the help for only the one spouse is covered by the foreigners, cf. Section 21 must be used in such a way that it is possible to separate the proportion that applies to the foreigner. Help for joint children is distributed by half to each of the parents. The cost of aid, which alone relates to the other spouse, cannot be reported to a state refund as a cost to foreigners.

§ 25. When an asylum seeker makes marriage to a Danish citizen or a permanent residence permit in Denmark without being covered by Article 181 of the Law on Social Services, Section 107 of the Act of Active Social Policy or Section 124 in the Act of an Asset employment efforts and the spouses need help, there is not access to reimbursement after section 181 of the Law on Social Services, Section 107 of the Act on Active Social Policy or section 124 of the Act on active employment.

Chapter 8

Child support collection

The collection of advances in child support payments

SECTION 26. The collection of imprest payments made by the contributor in the contribution must take place in accordance with the rules laid down in Chapter 3 of the Act of Child Supplements and the advance payment of child support.

Paragraph 2. The rules laid down in Chapter 3 of the Act on child grants and the advance payment of child support, cf. paragraph 1, as circumstances may result, the right to a State refund shall be likely to lapses.

Contributing child support in Denmark

§ 27. The municipality that pays a contribution must collect the contribution if the contributor is resident in the municipality. If the contributor is resident in another municipality, the Payment municipality shall send a request for collection of the contribution to the residence municipality. The Crew Communing receipts for receipt of the request.

Paragraph 2. Paid contributions from the contribution of the contribution shall be paid in the municipality that is charged and deducting from this municipality's ongoing statement concerning the state reimbursement.

Paragraph 3. If the person who is contributing is moved, the municipality who will be required to contribute to the contribution of the contributor shall send the case of collection and a specification of the guilty contribution to the new residence municipality. The new residence municipality must sign that the case has been received, cf. paragraph 1, and the former resident municipality must at the same time give the payment-municipality notification that the case has been dispatched.

Paragraph 4. If the person who is responsible must die, the municipality who will be required to make contributions in the contribution of the contribution shall immediately inform the payment authority of the death.

Chapter 9

The Documentation and registration system in the municipalities and the regions

§ 28. It is the responsibility of the municipal management board or the region of the region to ensure that the municipality or region has established reassuring and appropriate business procedures for casework, payment and clearance of accounts for benefits or grants covered by this the notice, including for the computerised systems used, and the establishment of reassuring and documented internal controls. The guidelines for the documentary and quality control, including the guidelines for the separation of personnel, must not be deviated from.

Paragraph 2. If a municipality when registering the case and the calculation of the benefit or the subsidy is using a computerized system, or if data processing is carried out in whole or in part by any other than the data-responsible municipality, the municipality board must ensure that there is available ; an independent auditor declaration that the system in question operates in a computerised environment, with a satisfactory system and data security, and that internal controls in the systems ensure full and accurate treatment of approved transactions.

§ 29. A document and accounting system shall be available in each municipality, consisting of the following :

1) Journal.

2) Personledging.

3) Registration and activity record for activities by the integration law and the law on the education of adult learning to adult foreign nationals and others.

4) Archive.

Journals, Person Cases

-$30. All relevant documentation relating to benefits or grants to persons in which State refunds or subsidies are granted must be recorded, cf. however, sections 42-43 and § § § 47-48 and § 52. The personal matter shall contain all relevant documentation or references to it. The documentation must be readily available for the audit. Where different journal systems are used for the same person, this shall also indicate where the responsibility for the cause of the person concerned at any time is located in the local authority ' s guidelines on the case study and by the summary file.

§ 31. The basis for granting the grant or grant in accordance with each case shall be the basis of each case. section 3, including the calculation method, and any subsequent changes to conditions that may result in a change in the allocation or the measurement of the aid, and documentation thereof. If the aid is granted in the case of repayment, the reason for this must be indicated.

Paragraph 2. Hou-support, cf. The case of individual housing aid may be reduced for the time being in the light of the information provided by the housing beneficiary ' s information.

Paragraph 3. Where a benefit or a grant has been awarded or amended on a basis that differs from the normal rules, a specific comment shall be made on this subject.

Paragraph 4. In more extensive cases, including more extensive housing support cases, typically cases of multiple performance or type of measure, a total view shall be available in chronological order of inquiries, benefits / grants and decisions in a summary date (summary date)).

§ 32. In connection with the establishment of a case, and before granting benefits or grants to a person according to the laws announced by the notice, cf. section 1, the following shall appear on the personal matter and shall be documented :

1) The person ' s CPR number or reference number.

2) Government relations, including the basis of residence.

3) Chug! Chug!

4) Civicion.

5) Spouse and children (CPR number and number of reference number), cf. However, § 34.

6) The amount of the person and any consents of the spouse or the consents of revenue and assets for the award or the measurement of a benefit, and the change thereto.

7) Calculation method for the measurement of a benefit. The calculation method shall be deemed to have been documented by reference to type codes in the municipality ' s computer-based application.

§ 33. In the case of housing aid, only information on children and spouse having a stay at the address of the address shall be recorded in the case and shall be documented. In addition, the following information must be included in the case and shall be documented : Others who have permanent residence in the residence without being a lodger. The nature of the household members ' s income and assets. Information on all elements included in the calculation of the housing expense, cf. chapters 2, 3 and 4 (a) in the case of individual housing support.

§ 34. In matters relating to housing, in the form of loans, cf. in Chapter 7 of the Act of Individual Housing Support, information on the property value shall also be stated in the case and shall be documented.

$35. If a person particips in an offer and thus releases a subsidy after the Act of Active Action for Employment, the calculation method and basis on the measurement of a supplement shall also appear on the personal matter and shall be documented.

Paragraph 2. In addition, if a person participate in an offer and thus triggers a grant or a refund after the integration law or the law on the education of adults for adult foreign nationals and others, the following information shall also be recorded in the case and shall be documented :

1) Danish training under the Danish education training for adult foreigners and others, including ongoing reports from the provider of Danish education on the linguistic development of the coupage, etc., and any other feedback from the provider of : degree of education on the course of the courier. In the case of foreigners receiving benefits in the field of integration law, the active social policy or the law on unemployment insurance, etc., reports on the absence of the courier shall be recorded in the case. In person cases where they are referred to as adult training for adult foreigners and others, documentation must also be available to the municipality's follow-up on the reports from the provider.

2) Ongoing checks of the fact that the reimbursement of the reimbursement alone shall comprise the person group set out in section 15 (1). One, in the law on Danish education for adult foreigners and others.

3) Reference to the residence permit as an underage unaccompanied asylum seeker for the one in section 10 (4). 1, mentioned person group.

4) Inheritance of grants under the section 45 (5) of the Integration Code. 7, no. 1, 2, 3 and 4 (result benefit). For example, the documentation can be provided in documentation for a-tax payment, a copy of the employment letter, a copy of diplomas, etc., financial statement in connection with training, statement from training institution, etc.

Paragraph 3. If a person participes in an offering that triggers reimbursement by the integration law or the law on the education of adults to adult foreigners and others, the type of a specific measure to which the person participes (player, training institution, project, business, el.body.) and signed contracts for the maintenance obligations between the local authorities and the individual tenders or individual tenders, in addition to the person, and shall be documented.

§ 36. Where payment is paid etc. to a company, in accordance with the Act of Active Social Policy, Act on the Active Employment Action Service or the Integration Act, the agreement entered into, including the name of the company, CVR No, tlf.nr, contact and account number furthermore, in the case of the person and shall be documented.

§ 37. Participin in a municipal tender post-cap. 10 in the act of active employment, where the operating costs are held by the municipality, cf. § 117b, § § 118-118-119 and § 121 in the Act of Active Action for Employment, it shall be included in the person ' s case, cf. However, $50.

Paragraph 2. If a person is involved in an offer by cap. 10 or 11 in the Act of an active employment action shall type with reference to the specific measure in which the person participate (stakeholder, training institution, project, enterprise, etc.) appear in the person and have been documented.

Paragraph 3. If a person participate in self-selected training in accordance with Chapter 8 a of the Act of Active Action for Employment, the action taken by the person in (including training institution) shall be recorded in the person's case and shall be documented.

§ 38. The time of registration in the CPR and the time of the notice of residence and work permit must also appear and be documented on cases of integration and repatriation law.

§ 39. If a person has names and address protection in the CPR, this must also be included in the case.

§ 40. The citizen shall be informed at the start of the case that the information provided at the start and subsequent case follow-up will also be checked for the introduction of additional information, including in electronic form. This must be stated in the case and documented.

§ 41. It must be stated in the case of the benefits and allowances, including pay allowances granted to each person or family, including the assistance provided with the obligation of repayment, and whether assistance has been provided or taken in the other form other than : cash benefits which are of relevance to a summary of the overall economy of the family.

§ 42. Information which, at the moment of audit ' s control, is immediately available in the management of electronic media, is considered to be sufficiently documented. It must be stated in the case when and on which way the different information is documented.

§ 43. In exceptional circumstances, there may not be any evidence in the form of printouts or the like from the rules of international law, tax administrations, other authorities, schools, employers, service providers or tenants and so on and a copy of information about financial relations shall, by the way, be indicated in the case.

§ 44. The basis for a wholly or partially discretionary decision on and with which the amount of a grant or subsidy is paid shall be included in the case. The considerations and estimates, which are also due to decisions in the individual case, must also be included in the case. This applies, regardless of whether consideration and discretion is to a group of similar cases.

§ 45. Information on the economic conditions of household members in housing aid cases is checked annually by the rules on the regulation of individual housing aid rules. The number of household members shall be updated on an ongoing basis according to CPR.

§ 46. It must be recorded on the individual case when the case is to be taken for follow-up and reassessment of economic or other circumstances, cf. the requirements of each of the laws.

Paragraph 2. The case must contain information on the basis and the results of the evaluation carried out. However, this does not apply to the annual determination of the pension, by the Social Security Act and the annual conversion of housing aid, in accordance with the law on individual housing aid.

Paragraph 3. The individual case must indicate when there has been follow-up to the integration contract, cf. § 49. The procedure used, including the conditions under control, and the information and declarations obtained shall also be specified.

§ 47. In cases where the municipality has to take account of the applicant ' s financial position in order to take a position on what may be provided by assistance, the municipality Board may choose to derogate from the rules of documentation and to decide that it is not necessary to have copy in the case of the supporting documents which document the economic situation of the applicant. It is a precondition that the case worker has seen the necessary documentation for the financial information and that the financial information and the nature of the document are noted in the case.

§ 48. The local authority may decide that, within a limit, there is no need for the following types of benefits to be provided for the use of the aid for the assistance of :

1) Help in section 81-85 of the active social policy.

2) Help in section 14 (4). Article 14 (1) and section 14 of the Social Security Act, as well as section 17 (3). 2, and section 18 of the highest, middle, increment, general and general early retirement, etc.

3) Help after section 23 f and section 35-39 in the integration act.

Paragraph 2. The threshold laid down by the local administrative board may not exceed 3 000 kr. per payment at a single cost and not more than 1000 kr. per months on ongoing services. Incidentally, the cases must be documented in the usual manner, including with journal notes.

Paragraph 3. Notwithstanding paragraph 1 1 and 2 the local authorities shall be able to assess, in a practical way, to the effect that, in cases of individuals, the usual documentation must be provided.

Integration contract for foreigners covered by the introduction of the introductory programme in accordance with the integration laws and for foreigners who have been included in the introduction programme

§ 49. In the case of foreigners covered by the intro programme pursuant to section 16 of the Integration Act, the matter must include an integration contract, cf. section 19 of the Integration Code.

Paragraph 2. The contract shall indicate the introduction of the introduction programme for the individual foreigner in which periods. The scope and content of the procedure offered shall also be stated.

Paragraph 3. There must be a continuous follow-up to the integration contract, cf. section 20 (2) of the integration law. 1.

Paragraph 4. Until the foreigners have fulfilled the objectives set or agreed in the integration contract, cf. Section 19 (1). FOUR, ONE. pkt. shall follow up the follow-up,

1) at least every 12. month if the foreigner is in ordinary employment or ordinary education and does not receive intro-to-intro,

2) no later than six months after the birth of the child, if the foreigner takes advantage of a right to be absent pursuant to the Act of Law, and then in the case of the expiry of the legal period of absence ;

3) at least every 3. month for other foreigners.

Paragraph 5. If foreigners have fulfilled the objectives of the integration contract, the municipal management board will have to follow up the contract only if there is a need for it.

Paragraph 6. The integration contract shall apply until the foreigner is granted a time-restricted residence permit. Foreigners who, after the end of the intro period, receive assistance in the field of active social policy or unemployment benefits under the law on unemployment insurance, etc., is covered by Section 31 a of the active employment effort.

Journals, non-human cases

$50. A municipality's operating costs related to offerings, cf. Section 117b, section 118-119 and § 121 in the Act of Active Employment Action, must be recorded separately on a case. The following information must be included in the case and shall be documented :

1) Name of the offer / measure

2) CVR no.

3) Tlf.nr.

4) Responsible.

5) Either giro or account number.

6) Offering Type.

7) Budget.

8) Desponded and paid amounts.

9) Associated CPR numbers for the offering with the duration of participation.

Paragraph 2. Operating expenses for quotation must be documented.

Paragraph 3. The Danish Labour Market Board shall prepare documentation concerning documentation requirements. the statement and reimbursement of operating expenses after section 117a-119 of the Act of an active employment action, including the reference to the delimitation of reimbursement justifying operating expenses from the management expenses referred to in section 4, and the instructions for the statement of the intestaries in calculating the amount of the on-call amount, according to section 117b (1). 1, and 118 (1). Paragraph 1, in the field of active employment.

Personbookkeeping

§ 51. The person bookkeeping includes benefits and grants to a person or family after the laws announced by the publication and shall contain information on the following :

1) The person ' s CPR number.

2) Benefit and subsidy (account number or other indication of the award or grant of the grant).

3) Amouns.

4) Date of payment of benefits and grants.

Paragraph 2. The personal accounts must be carried out in such a way that a statement of benefits and subsidies, including pay allowances, shall be made immediately, for each person or family, cf. section 41, and whether the assistance has been provided with the obligation of repayment. In the case of housing aid granted as a loan, the amount of the amount of loans charged to the amount of the interest shall be discharged.

Paragraph 3. In the course of the year, it shall be recorded in the personal book-keeping if it is a tax-duty allowance.

Paragraph 4. The financial status of the municipality shall show the total outstanding debts relating to aid granted in accordance with the Act of Active Social Policy and the Integration Law. The outstanding debts must be specified in the same way as the recovery of the accounts for the 'Budget and the accounting system for municipalities'. The same applies to debts owed to contributors as a result of advances in child support, in the case of child allowances and advance payments of child support.

Paragraph 5. The provision in paragraph 1 shall be However, 2 shall not apply in accordance with section 14 (3). Article 14 (1) and section 14 of the Social Security Act, as well as section 17 (3). 2, and section 18 of the highest, middle and increment of ordinary and general early retirement, etc., when the charge is provided to cover the costs of medical expenses and for the treatment of pedears. The personal accounts shall not contain any amounts of amounts relating to these benefits, but the other information, cf. paragraph 1 shall be recorded.

Paragraph 6. Personal accounting of benefits and grants must be carried out continuously in accordance with the budget specification prepared by the Ministry of Social Affairs and which constitute the reimbursement and subsidy basis for each of the accounts used in the ' Budget and accounting system for municipalities ' and in the 'Budget and accounting system for regions'. The registrations shall be carried out in accordance with the order of the chart and its wording, including with reference to the applicable law. This also applies to the special accounts for the aid of repayment, cf. paragraph 4.

§ 52. The aid shall be recorded as provided to the person receiving aid or the cause of the expenditure, cf. however, paragraph 1 Two and three. In the individual municipality, registration must be made according to uniform rules.

Paragraph 2. Ydes help to live spouses where it cannot be determined which of the spouses who receive the aid or are the cause of the expenditure, the aid shall be recorded as provided to one of the spouses.

Paragraph 3. Help children after section 41 of the Social Services Act is registered on the child's CPR number. Help for lost work profit after section 42 of the social service law is registered as provided by the parents who have received the help. Furthermore, in the case of children, a service shall be registered as provided by the parents who provide for the child in the home, cf. § 9 (a) (a) 2, in the law of legal security and administration in the social field. If the child has a residence authority, cf. § 9 (a) (a) 3 and 4, in the law of legal security and administration in the social field, are registered on the child ' s CPR number.

Paragraph 4. Help for a woman under the age of 18 in connection with pregnancy is recorded as being given to her. If the swan act without birth is recorded, any further assistance shall be recorded in the case of a new assistance for the provider of the woman.

§ 53. Housing aid shall be recorded in the case of individual housing aid granted to the person entitled to the benefit.

§ 54. Child support, in accordance with the Act of Children's Supplements and the advance payment of child support, shall be recorded as provided to the benefits provided for in the benefits referred to in. Act 8. Child support, in accordance with the Act of Children's Supplements and the advance payments of child contributions, shall be recorded as granted to the contribution that may require the contribution, cf. Act 11.

The subsidy and activity registration by the integration law and the law on education training for adult foreigners and others.

§ 55. The grant and activity registration must include grants to the municipality in accordance with the section 45 (5) of the Integration Code. 4, 6 and 7, and must include at least the following information :

1) The person ' s CPR number, the time of the residence permit, the date of residence, the date of registration in the CPR system and the date of initial intro-initis.

2) Deferred (account number or other indication).

3) Deferred Amount.

4) Commitment period.

Paragraph 2. The grant and the event registration shall be registered in accordance with paragraph 1. 1. shall be made per. the person who triggers a subsidy in accordance with the budget specification prepared by the Department of Social Affairs, which provides the basis for the payment of grants to the municipality. In the individual municipality, registration must be made according to uniform rules.

Paragraph 3. The grant and the event registration shall be registered in accordance with paragraph 1. Paragraph 1 shall be designed in such a way that a statement of subsidies must be carried out immediately on a grant. Person.

Paragraph 4. The activity registration for reimbursement after law on training for adult foreign nationals and others for Danish education can be carried out on a per basis basis. the person who triggers a refund or as a collective registration for the people in which the municipality returns the reimbursement. Either the case or registration, for example, via lists of Danish education providers, must record at least information on the person ' s Social Security number or the record of registration for the tax authorities and information on the person ' s language ; development.

Paragraph 5. The municipality may meet the registration requirements according to paragraph 1. 1-4 by joining national or own computerised systems.

Paragraph 6. The operating expenses for the introduction of the intro programme shall be documented and there shall be time registrations for each of the employees who are both carrying out the reimbursement and non-reimbursement legitimate tasks. The time registration is set up with the number of hours on the project. The time registration must be attested by project manager.

Archive

§ 56. The applicable archiving and scrapping of other municipal archive material shall be applied to the archive referred to in section 29.

Chapter 10

Reimbursement and correction of State reimbursement and grants

Reimbursement and grant request

§ 57. The request for a state refund and grants will be presented quarterly to the Ministry of the Lovesior, as defined in the case of the laws. § 1, cf. however, sections 66 and 67.

Paragraph 2. The request shall contain a statement of the expected reimbursement of expenditure and the projected amount of the subsidy activity in the year and with the grant item. The calculation of the reimbursement of expenditure and the grant-related activities shall be adjusted in accordance with the actual expenditure, including expenditure on the adjustment of amounts, through the current repayment bill. The decisions shall be made on schemas drawn up by the Ministry of Health.

Paragraph 3. Request for the state reimbursement of the cost of rent and guarantees for the refugee of refugees after the leave of individual housing support, and Clause 62 in the Act of Public Houses and so on is made quarterly back on the basis of quarterly records of documented documents ; expenses.

Reimbursement of State refunds and grants

§ 58. The Ministry of the Resort shall indicate, after an assessment of the quarterly amounts, reimbursement and subsidies by 1/3 per. month of the quarterly amount. However, child supplements are listed, cf. the grant of child support and advance payment of child support, and housing benefits and housing benefits as a subsidy, cf. Act on individual housing support, with the full quarterly amount of the first month of the quarter. When the individual municipalities reimbursements and grant amounts for a quarter are determined by the Ministry of Justice, no change shall be made to the quarterly amount.

Paragraph 2. Reimbursement of loans for the payment of residential memoirs, housing security loans, and housing loans, by law of individual housing aid and payment of residential memoirs, according to the law of public housing, etc., the law of housing for the elderly and persons ; handicap and free-care housing, the arrears of the department of rescress lag behind on the basis of half-yearly balances, cf. § 66, in accordance with the rules in section 75 of the Act on Individual Housing Support, section 74 (4). 5, in the Law on Public Houses, etc., Section 16, paragraph 1. 6, in the housing of the elderly and persons with disabilities and section 19 (1). Four, in the Act of Refreshing Houses.

Paragraph 3. Reimbursement of the cost of rent and guarantees for the refugee ' s relocation expenditure after the law of individual housing support and the law of public housing, etc., shall show the department of interest in arrears on the basis of quarterly inventories in accordance with the rules laid down in section 75 of the Act individual housing aid and section 62 of the general housing law and so on ;

Paragraph 4. Reimbursement of expenditure on payment of compensation for higher net housing costs, in accordance with the law on free-care housing, is estimated to be lagging behind in the light of six-yearly balances, cf. § 66, in accordance with the rules in section 16 (3). Three, in the Act of Refreshing Houses.

$59. Reimbursement and subsidies and restaff are to be shown to the municipality and region's account in the Government of the Public Procurement System (OBS), cf. Law on public payments, etc.

§ 60. The reflection after paragraph 177 (4). 1, no. 5, in the social service to the municipality is shown, so it is available to the second-last banking day of the month before each of the three grants.

Paragraph 2. The reimbursement after Section 176 in the Act of Social Services is paid out so that it is available to the municipality the last banking day before the 16th. for each of the quarterly months.

§ 61. The reference and subsidy to the municipality or region shall be shown in accordance with the rules laid down in paragraph 1. 2-10.

Paragraph 2. Reimbursement shall be paid so that it is available to the municipality of the second to last banking day of the month preceding the month in which the reimbursement relates, as far as the municipality ' s expenditure is concerned ;

1) benefits or grants in accordance with the Social Security Social Security Act ;

2) benefits or grants, in accordance with the law of the highest, middle, increased general and general early retirement, etc.,

3) benefits or grants, in accordance with the law of active social policy,

4) benefits or grants, in accordance with the law of active employment for persons subject to the provisions of Article 2 (2) (2). Amendments Nos 2 to 7 and 9 to 10, as well as for persons covered by the Law Section 2 (2). 8 and which are not a member of an unemployment fund, as well as for employed workers who are subject to the law and are not members of a unemployment fund ;

5) benefits or grants, in accordance with the law relating to the abolition of the service job ;

6) benefits or grants, in accordance with the law of senior job ;

7) benefits or grants, in accordance with the Act of Merge-allowance ;

8) benefits or grants, in accordance with the law of social services ;

9) advance payment of child support, cf. Act on child support and advance payments of child contributions.

Paragraph 3. Reimbursement concerning the municipality ' s expenditure on child support, cf. The grant of child allowances and the advance payment of child support shall be paid out so that it is available to the municipality on the second last banking day by 20. in the first month of the quarter.

Paragraph 4. Reimbursement concerning the municipality ' s expenditure on housing insurance and housing as a subsidy, cf. The provision of individual housing aid shall be paid out so that it is available to the municipality of the second last banking day of the first month of the quarter.

Paragraph 5. Reimbursement related to the municipality and region ' s expenditure on loans for the payment of residential buildings, housing security loans and housing benefit, cf. the law on individual housing aid, as well as payment of residential reminders, according to the law of public housing, etc., the law on housing for the elderly and persons with disabilities and the free-care housing provision, so that it is available to the municipality or region of the region ; The second last banking day in September and March.

Paragraph 6. Reimbursement related to the municipality ' s cost of rental and guarantees for the refugee ' s income from recharge, cf. The provision of individual housing aid and the law of public housing, etc., shall be paid out so that it is available to the municipality on the second last banking day of the last month of the quarter to which the reimbursement relates.

Paragraph 7. Reimbursement in relation to the municipality's expenses to pay compensation for higher-net housing expenditure in the case of the free-care-dwellings are paid out so that it is available to the municipality on the second last banking day in September and March.

Paragraph 8. Reimbursement concerning the municipality ' s expenditure on services and offers, etc., in accordance with the integration law, the repatriation law and the Danish education bill are paid out so that it is available to the municipality the first banking day of the month in each of the three months of the grant.

Niner. 9. Reimbursement shall be paid with 1/3 so that it is available to the municipality the last banking day before the 16th. in each of the quarter months as regards the municipality ' s expenditure ;

1) benefits in sickness,

2) daily allowances on maternity leave,

3) benefits or grants, in accordance with the law of compensation for disabled persons in business and so on,

4) benefits or grants, in accordance with the law of active employment for persons subject to the provisions of Article 2 (2) (2). 1, as well as for persons covered by the Act 2, no. 8, and which is a member of an unemployment fund, as well as for employed workers who are subject to the law and are members of an unemployment fund,

5) benefits or grants, in accordance with the law of active employment for persons with educational or lifts, to which undertakings, regions and municipalities receive wage grants in accordance with the section 68 (s) of the law. 2, and

6) benefits or grants for persons of job rotation to which private and public employers receive job-rotation in accordance with the section 98a-98b of the law.

Paragraph 10. Reimbursement concerning the municipality ' s expenditure for partial pensions shall be paid out by 1/3 so that it is available to the municipality of the second last banking day in each of the quarterly months.

§ 62. Payment or billing of the current repayment shall be made with the total amount of the quarter, so that it is available for or discounted by the municipality on the next to last banking day of the last month of the quarter to which the reimbursement relates, cf. however, section 65 (3). 3.

§ 63. Provisional repayment shall take place once a year, and shall be carried out by the Ministry of Justice. The interim repayment shall be made in relation to the expiry of the accounting supplementary period. For this purpose, the municipality Board shall submit a provisional refund and subsidy account for the preceding financial year, including the statement of rectification concerning previous years in the case of a signed order at the latest on 20 years. March.

Paragraph 2. If, according to the provisional statement, the municipality has been paid more in reimbursement or grant than it is entitled to, the municipality Board shall, at the same time, pay the amount of the difference to the Ministry of Justice of the Ministry of Economic Affairs. If the municipality, according to the statement, has been paid less in reimbursement than it is entitled to, the Ministry of the Ministry of the Ministry of the Agency shall shortly be able to verify the amount.

Paragraph 3. No interim repayment expenses shall be made for expenditure covered by Section 65.

§ 64. Finally, repayment shall be made annually and by the Ministry of the Ministry of the Ministry of Justice when the municipality's accounts have been revised and bearing the approval of the municipality's audit.

Paragraph 2. The local authority must submit to the Ministry of Directors of the underwritten final reimbursement and subsidy account, including the statement of corrective action in respect of previous years, to the Ministry of Direction of the Ministry of Directors, once the auditor has provided the inventory, but not later than 1. July. In the final inventory of the refund and subsidy amounts received, payments to or payments from the Ministry of Health in accordance with the provisional statement by the relevant Ministry shall be included in the payment of the refund. 20. March.

Paragraph 3. If the municipality according to the final refund statement is paid out more in the refund and subsidies than it is entitled to, the municipality Board shall, at the same time, pay the difference to the Ministry of the Ministry of the Ministry of Justice. If the municipality according to the final inventory has been paid out less in the refund and subsidies than it is entitled to, the Ministry of the Ministry of the Ministry of the European Union shall shortly be able to pay the amount.

Paragraph 4. The final repayment of expenditure on loans for the payment of residential reminders, housing security loans and housing loans, in accordance with the law of individual housing aid and the costs of payment of residential memoirs, according to the law of public housing, etc., on the housing of elderly people ; and the persons with disabilities and the free-care residence shall be carried out in accordance with section 65 (3). 4.

Paragraph 5. Paragraph 4 shall apply mutatis muctis to the expenditure incurred in payment of compensation for higher net housing costs, in accordance with the law on free-care housing.

§ 65. The municipality shall settle semi-annual accounts for the housing loan and housing security loan, as well as of the individual housing aid and interest received, payment and due amount of loans due. The municipality shall settle semi-annual accounts for residential stock loans and so on after the individual housing aid and the interest received, payment and any indextures. The local authority or region shall pay semi-yearly accounts for household deposits, according to the law of public housing, etc., the law of housing for the elderly and persons with disabilities and the free-care housing and the amount received by the landlord. The municipality will settle semi-annual accounts for the costs of compensating for higher net housing costs, in accordance with the law on free-care housing. The accounts shall be approved by the local authority or regional council.

Paragraph 2. In the light of the half-yearly accounts for housing loans and housing security loans and for residential movable loans and so on, for residential buildings and compensation for higher net housing cost, cf. paragraph 1, a statement of the reimbursable expenses of separate schemes which are requested in the Ministry of Social Affairs shall be made.

Paragraph 3. The first half of the year shall be submitted to the Ministry of Social Affairs at the latest. September. The second half of the year shall be submitted to the Ministry of Social Affairs at least 1. March of the following year. Payment of reimbursement takes place with the total amount of the right of the half-year.

Paragraph 4. When the annual accounts of the municipality or the region have been revised, the City Council or the Council shall submit to the Council the latest. 1. July, copy of the reimbursement form for the second half of the Ministry of Review of the Ministry of Social Affairs. The audit review has given rise to changes in the accounts, the municipality or region regulates any difference in the amount of the reimbursement scheme for the first half of the following year.

§ 66. The Ministry of Resort shall lay down guidelines on the procedure and time limits for the application and the demonstration of reimbursement and subsidies, as well as permanent, provisional and final repayment.

§ 67. The Ministry of Employment and the Ministry of Refugees, Immigrants and Integration can reach agreement with the Ministry of Social Affairs that the Social Office shall carry out the tasks in accordance with section 57-64 and section 66 on behalf of the ministries.

Corrigendum of State Reimbursement and Supplements

§ 68. Expenditure not held by the rules shall be non-refunable, cf. however, paragraph 1 Five and six.

Paragraph 2. If the audit has pointed out that an amount of unjustifiable is notified to the State reimbursement or grant, and accepts the local authority, the region or the Ministry of the Ministry of Assurance, the amount declared for reimbursement or grant shall be the sum declared ; in the case of the on-going rate of consecutive repayment, the amount that has been notified unjustifi; shall be reduced by the amount declared unjustifitire;

Paragraph 3. If the local authority or regional council does not rectify the errors identified and deficiencies, and this has or may have resulted in economic loss for the state, the Ministry of Directors may carry out a set-off.

Paragraph 4. Corrigendum and defects, including misunderstandings, must take place without regard to whether those responsible have been in good faith, or whether the failure or the lack of any other way has been excruciatable, cf. however, paragraph 1 Five and six.

Paragraph 5. However, the correction of the expenditure already incurred shall not be made if there is no significant expenditure or the administrative action to correct the error in the specific case will be disproportionately large compared to the result which, will be achieved.

Paragraph 6. The Ministry of Rescuing may disregard the requirement of enrichment when there are very specific reasons.

Paragraph 7. If the audit has been found that the wrong application of the rules has been wrong and is missing in a larger number of similar cases, they will be able to correct by the fact that the local authorities or the regional council shall calculate the discretion of the State ; Reimbursement or subsidy would have been amended if the rules had been followed. This estimation may be verified by the usual review of the reimbursement of the reimbursement.

Paragraph 8. Although the audit notes errors and shortcomings, the municipality is not obliged to review the other cases in the area of further enrichment. The Ministry of the Reseller may, however, decide that the municipality carries out a review of the other cases where necessary because of the nature and the nature and the nature of the deficiencies.

Chapter 11

Audit

Execution of the audit

§ 69. The audit of the accounts of the local authorities and the regions relating to the areas covered by this notice shall be carried out by the audit approved by the supervisory authority, cf. law on the City of Goverment and the Law of the Regions and on the abandonment of the County Communes, the Headmaster's Development Council and the Headmaster's Hospital Community.

§ 70. The audit shall be reviewed, whether the accounts are correct and whether the arrangements covered by the clearance of accounts are in accordance with the appropriations, laws and other regulations, as well as the agreements and practices that have been entered into and in 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 audit visits during the year on the administrative and accounting practices of the municipalities or regions in areas covered by this notice, including business procedures, internal control procedures, and procedures for Case management is appropriate and works in a reassuring manner. The audit shall include the use of computer systems by the municipality or region.

Paragraph 4. The audit shall be organised in the light of its importance for the control and control of the governmental authorities.

Paragraph 5. The review is carried out by a combination of system and sub-auditing based on auditor's professional assessment of the local authority or region's systems, business practices, control environment, etc.

Paragraph 6. 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 the granting or calculation of benefits or grants is made an estimate. 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 7. On the basis of the analysis and assessments of the Ministry of Justice, the Ministry may require auditor to carry out audits on one or more dossiers issued by the Ministry. The areas in which the dossiers were issued are included in the auditor planning of the overall annual review of the dossiers covered by the notice.

§ 71. The audit of personal cases shall be planned and carried out on the basis of the auditor ' s professional assessment of materiality and risk of benefits and grants covered by the notice, but see. Section 70 (3). 7, on the announcement of special audits and section 82 of the Ministry of Employment Ministers ' s focus on audits.

Paragraph 2. The audit of persons cases shall be carried out within a shorter range of years, in all accounts, for which private accounts should be carried out, regardless of the number of cases or the amount of the amounts, cf. however, section 70 (3). 4 on the organisation of the audit.

Paragraph 3. A prerequisite for the fact that an auditor may fail in individual areas and accounts in individual areas and accounts shall be that the auditor has provided a reasoned conviction that the processing of proceedings in this area is reassuring and that the auditor has been prepared ; a rotation plan for the accounts that are not audited each year. The review sets out and undergrading the waiver.

Paragraph 4. The review is after tests whether in case creation and by follow-up exploits the ability to check information on economic conditions, including, where necessary, compitting information from different registers.

Paragraph 5. The review is after tests whether the conditions for obtaining a state refund, cf. Section 3 is fulfilled.

Paragraph 6. The audit shall ensure that, in accordance with the Act on individual housing aid, loans granted in accordance with the Act of Individual Housing Aid shall be ensured as specified in Section 36. The audit also detects that the municipal board is duly charged with the reimbursement of undue payment of home aid and of loans under the grant of individual housing aid. The audit finally detects that repaid loans are fully deduciled from the reimbursement balance.

Paragraph 7. The audit shall ensure that the collection of alimony, of repayable amounts of the amount of repayable amounts, in accordance with the Act of Individual Housing Benefits and Clause, in accordance with section 62 of the law on public housing and so on, and for other benefits and grant of repayment obligations, shall be carried out in : compliance with the laws, regulations and administrative provisions.

Review access to information and so on

§ 72. The local authority or region shall provide the review with the information and the access to the examinations and so on, as the audit considers necessary, and shall provide the review of the assistance which the audit considers necessary to carry out the business.

Reimbursement of State refunds and grants

§ 73. The final annual reimbursement and subsidy statement and the addition of grants, related specifications, provide the audit with an endorsement of the revision of the inventory and the audit carried out in accordance with the municipality or region ; Audit Regulations and this notice.

Paragraph 2. The endorsement shall include the statement of assurance that the inventory has been carried out in accordance with the legislation.

§ 74. Has the audit pointed out that an amount of unjustifiable claims for reimbursement or that large grants have been granted by the State shall be incumbated to the municipal management board or to the regional council to ensure that the corresponding deduction is made in amounts due to be notified later on ; reimbursement, respectively, to be paid in the form of grants. The review, as part of the review, will be affected by the subsequent year that it has been timely.

Report on the review of the accounts of the municipalities and the regions

§ 75. The audit shall emitting each year at the latest, at the latest, with the submission of a report on the audit of the other accounts of the local authorities or the region, a report on the review of the benefits and benefits of the local authorities or the region of the region covered by this notice ; cf. § 1.

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. The report shall explain in a separate section for the revision of expenditure which is or could have been reported to a state refund in accordance with the specific rules on the financing of foreign expenditure.

Paragraph 3. The report shall set out the extent to which the municipality or region has secured the verification of the financial conditions provided by the beneficiaries of benefits. In cases of individual housing support, the municipality ' s control of the other relevant information provided by the benefits of benefits has been set out in the case of the municipality's control of the other relevant information

Paragraph 4. The report explains all the major errors and shortcomings in the cases taken, and whether errors have been corrected. The audit shall explain the importance of the error and the size of the error. Furthermore, the systematic errors and shortcomings have been identified, and whether correction has been made for the whole population in an area where there has been a more systematic error in the area.

Paragraph 5. The audit shall report in the report for and justify the selection of personnel areas, cf. Paragraph 71, paragraph 1. 3.

SECTION 76. Not later than at the latest that audit reports and so on shall be sent to the local authority or region to the local authority or regional supervisory authority, the local authority or regional authority shall send the report referred to in section 75 and respond to Revision comments in 1 copy to the Ministry of Justice. At the same time, 1 copy of the reply to the audit is sent.

Paragraph 2. If the audit report makes recommendations for significant changes in the administration of the municipality or region, etc., which have not been completed before the preparation of the report to the municipality or regional council, the municipality Board shall : or the region on the submission of the audit report to the ministries, account for any proposed changes and set deadlines for its implementation. It shall subsequently inform the ministries and the municipality or the region of the municipality after the implementation of the measures subsequently taken by the local authorities or the region.

Paragraph 3. The Ministry of Auditors shall examine the audit reports and take account of the auditing observations relating to the areas referred to in section 1. The Ministry shall notify the local authority or to the Council of the Council of Ministers and the revision of the Ministry of the Ministry for the State Reimbursement and Supplements, as well as provide the instructions to which the review has given rise.

Paragraph 4. In the case of the audit during the year, a partial report shall be given in areas covered by this notice, cf. Section 1 shall inform the Ministry of the Office of the Office.

Chapter 12

Special rules for the revision of grants and the State reimbursement of the Ministry of Refugees, Immigrants and Integration

§ 77. The audit of the accounts of State grants and the reimbursement must include a number of cases in each subsidy and reimbursement area, as well as for each individual account, cf. § 2 and § 51 (3). 2.

Paragraph 2. Accountant must verify the municipality's statement of grants and reimbursement is correct, including

1) that the conditions under which the municipality can obtain grants and refunds are fulfilled and documented in the case, cf. Cap. 5 and 9,

2) the local authorities have continued to follow up on the participation of individual foreigners in the proposed introduction of an intro-integration programme,

3) the number of intro months in the individual subsidy categories has been correctly set up ;

4) there are signed and dated agreements in respect of the tender for the section 23 of the integration law,

5) the procedures for the integration of sections 23 and 24 (a) are in accordance with the provisions of the letter of integration and notices in the area ;

6) there are forms of integration contracts, cf. § 49.

7) reporting from the providers of Danish education and offers in accordance with sections 23 and 24 a, including signed and dated training certificates for the foreigners concerned, are available on the matter ; and

8) that the amount of the amount of the raw material, for which reimbursement of the expenditure for the intro programme may be withdrawn, has been correctly set up.

Paragraph 3. A prerequisite for the revision of the audit may not be carried out annually in areas or accounts, in other ways that the auditor has provided a reasoned conviction that the case handling in the field is reassuring and that the auditor has, prepared a rotation plan for accounts which are not audited each year. The review sets out and undergrading the waiver.

Chapter 13

Special rules for the Social Affairs Ministry for auditing the municipalities ' accounts for settles after section 109 and 110 of the Social Services Act

§ 78. The local authority or region, which operates boils after section 109 and 110 of the law of social service, provides tax-based bills for the municipality (Payment Commune) whose citizens use the quotations.

Paragraph 2. The audit of the municipality or region, which operates on the form of sections 109 and 110 of the social service post-tests,

1) the bill under paragraph 1. 1 is calculated according to the applicable tariff calculation rules in the social field, and

2) that, in connection with the users of Bots of the Services section of the section 109, the information is available (specification) of the local authority from which the municipality is to be obtained.

§ 79. Revision of the payment authority, post-tests,

1) on the conditions for obtaining a state refund, cf. section 3 is fulfilled,

2) on the return of reimbursement, in accordance with the municipality ' s actual cost of charges in the area,

3) on the Booffers used by the municipality in the Quote Portal,

4) whether the payment authority has obtained an audit certificate drawn up by the local authority or region, which is responsible for the bobbying of the used bookings in accordance with section 109 and 110 of the social services law ; and

5) on the municipalities of the Payment Commune, the municipalities have treated income information from the local authority or region that has operational responsibility, whether proviso or other auditing observations relating to the annual accounts for the settlement of the settlement in accordance with section 109 and 110 of the law ; social service.

Execution of the audit to tender not carried out by the municipality or region

$80. In the case of tasks for the municipality or region of private, which do not have their own audit, the audit worker referred to in section 70 and 78 shall be reviewed by the municipality or region of the audit works referred to in sections 70 and 78, and to verify whether or not the tasks are resolved in accordance with the basis of the operation of the tender in the form of the statutes, agreement or otherwise.

§ 81. In the case of tasks for the municipality or the region of private, which has its own audits, the municipality or region must ensure that the review of the private exporters is aware of the requirements of this notice.

Paragraph 2. The private exporters audit shall carry out audit work referred to in section 81, including tests, whether or not the tasks are resolved in accordance with the basis for the operation of the tender in the form of the statutes, agreement or otherwise. The audit of the private exporters shall account for the accounts and the auditing report, cf. Section 75, on the institution ' s relationship and any possible. equipment accounts within the time limit set by the municipality or region.

Paragraph 3. The private exporters audit shall immediately give the private authorities and the municipality or the region informed without delay, provided that the review is found to be disregarded by the legislation considered to be of relevance to the management of funds.

Paragraph 4. The auditor's or the region ' s auditor shall assess whether the person referred to in paragraph 1 2 Completed audits may be added to the auditing of the municipality or region ' s accounts.

Chapter 14

Special rules for the review of grants and State reimbursement in the area of the Ministry of Employment

$82. Employment ministers may initiate special annual focus audits of areas of the department in the department's areas and lay down guidelines for this. The guidelines can specify :

1) Types of cases to review.

2) The audit method that will be used for example system audit, substance audit, management audit, etc.

3) The criteria for the selection of the relevant sampling points in the areas and the size of the sample.

4) The reporting base for focus review, including the reporting content, the form, detail level and schematics of the reporting.

Chapter 15

Specific rules on the revision of accounts for the Ministry of Employment and the Ministry of Refugees, Immigrants and Integration Areas when the task is run by other than municipalities

§ 83. Executing tasks for the municipality by other operators, including private individuals, which do not have their own audit, the audit works of the other actors, and to verify whether the tasks are resolved in accordance with the basis of the operation of the tender in the form of statutes, agreements or other.

Paragraph 2. The requirements of paragraph 1. 1 may be derogated from the purchase of individual seats only, or where the other player is subject to public audits under other legislation. The Ministry of Resort may draw up detailed guidelines on this.

§ 84. In the case of tasks for the municipality of other operators, including private individuals, who have their own audits, the local authorities shall ensure that the second axial audit is known to be the requirements of this notice. The local authority ' s audit shall ensure that the accounts are subject to reassuring auditing. The second axian audit shall carry out the audit workers, including after-tests whether the tasks are resolved in accordance with the basis for the operation of the tender in the form of the statutes, agreement or otherwise. The second axial audit shall examine the accounts and provide audit reports, cf. section 75, on the relationship with the municipality within the time limit laid down by the municipality.

Paragraph 2. The second axian audit must immediately give the second actor and the municipality a communication if the audit is found to be disregarded by the legislation that is estimated to have an impact on the management of funds.

Paragraph 3. The requirements of paragraph 1. 1 and 2 may be departed from the purchase of individual seats only, or where the other actor is subject to public audits under other legislation. The Ministry of Resort may draw up detailed guidelines on this.

Chapter 16

Rigsaccountants ' s accounting review

§ 85. Rigsaccountant shall carry out accounting reviews in the areas referred to in section 1 in accordance with section 5 and 6 of the provisions of sections 5 and 6 of the audit of the accounts of the state and so on.

Paragraph 2. The Danish Administrative Board may, by the local authorities and the regional authorities, require all such information which, according to the discretion of the Committee, is of importance to the accounting review, cf. § 12, in the review of the state's financial statements, etc.

Paragraph 3. The Danish auditor may, at any time, make it in paragraph 1. 1 the accounting review shall be referred to in the place where the accounts are kept or where the necessary material is found, in accordance with the provisions of the accounts. Section 13 of the review of the accounts of the state, etc.

Chapter 17

Entry into force

§ 86. The announcement shall enter into force on 1. July, 2010.

Paragraph 2. Publication no. 1305 of 15. In December 2009 on State refunds and subsidies, as well as the admission and audit of the Ministry of Employment and Social Affairs, the Employment Ministry and the Ministry of Refugees, immigration and integration areas are hereby repealed.