Notice Regarding State Reimbursement And Subsidies, As Well As Financial Reporting And Auditing In Social Ministry, The Ministry Of Employment And The Ministry Of Refugee, Immigration And Integration Affairs Portfolios

Original Language Title: Bekendtgørelse om statsrefusion og tilskud, samt regnskabsaflæggelse og revision på Socialministeriets, Beskæftigelsesministeriets og Ministeriet for Flygtninge, Indvandrere og Integrations ressortområder

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now

Read the untranslated law here: https://www.retsinformation.dk/Forms/R0710.aspx?id=132643

Overview (table of contents) Chapter 1 scope of Chapter 2, chart of accounts and Posting conditions for State reimbursement and grants Chapter 3 administrative expenditure etc. on Social Ministry, the Ministry of Employment and the Ministry of refugee, immigration and Integration area Chapter 4 Expenditure on Social Ministry area relating to accommodation facilities in accordance with §§ 109 and 110 of the law on social services Chapter 5 Conditions for refunds and subsidy of the Ministry of refugee, immigration and Integration area in accordance with the Integration Act law and law on repatriation, Danish education for adult foreigners and others.
Chapter 6 local and regional qualifying expenses reimbursement of repayable Chapter 7 Expenses for foreigners on Social Ministry and Employment Ministry portfolios Chapter 8 Chapter 9 Collection of child support documentation and registration system in the municipalities and regions, Chapter 10 of the manual and the adjustment of State reimbursements and grants Chapter 11 Audit Chapter 12 special rules for the review of grants and Government-reimbursement on the Ministry of refugee, immigration and Integration area Chapter 13 Special rules on Social Ministry's area on the revision of the municipal accounts relating to accommodation facilities in accordance with §§ 109 and 110 of the law on social services Chapter 14 special rules for audits of grants and state refund at the Employment Ministry's area Chapter 15 specific rules on audits of accounting documents on the Ministry of Employment and the Ministry of refugee, immigration and Integration areas, when the task will be performed by other than municipalities coat of Auditor's accounting review Chapter 16 Chapter 17 entry into force The full text of the Ordinance on State reimbursements and subsidies, as well as financial reporting and auditing at the Social Ministry , Ministry of Employment and the Ministry of refugee, immigration and integration Affairs portfolios under section 85 of the Act on legal security and administration in the social field, in accordance with article 3. lovbekendtgørelse nr. 1203 by 10. December 2009, as amended by Act No. 429 of 28. April 2010, article 47, paragraph 1, of the Act on integration of aliens in Denmark (the Integration Act), see. lovbekendtgørelse nr. 1593 by 14. December 2007, as amended by Act No. 429 of 28. April 2010, section 13, paragraph 2, of the repatriation law, see. lovbekendtgørelse nr. 369 of 6. April 2010, as amended by Act No. 429 of 28. April 2010, article 15, paragraph 2, of the law on the Danish education for adult foreigners and others., see. lovbekendtgørelse nr. 259 of 18. March 2006, as amended by Act No. 104 of 7. February 2007 and Act No. 429 of 28. April 2010, section 16, paragraph 10, of the Act on child-raising leave, see. lovbekendtgørelse nr. 193 of 23. March 2004, as amended by Act No. 1380 by 20. December 2004 and Act No. 429 of 28. April 2010, article 64, paragraph 1, and section 75 of the Act on public housing, etc., see. lovbekendtgørelse nr. 1204 by 10. December 2009, as amended by Act No. 429 of 28. April 2010, section 33 of the Act on housing for the elderly and persons with disabilities, in accordance with article 3. lovbekendtgørelse nr. 666 by 17. June 2010, article 19, paragraph 4, and section 92 of the law on the friplejeboliger of the basic regulation. lovbekendtgørelse nr. 786 of 18. August 2009, as amended by Act No. 429 of 28. April 2010, and after negotiation with the Minister of Social Affairs and the Minister for refugees, immigrants and integration shall be fixed: Chapter 1 scope § 1. Notice is used for the payment of reimbursement and grants, financial reporting and auditing of the accounts of the expenditure covered by the arrangements for reimbursement or subsidy from the State, according to the following laws: 1) law on social service.
2) Law on social pensions.
3) law on the highest, middle, elevated plain and ordinary anticipatory pension, etc.
4) Law on family allowances and advance payment of child support.
5) law on child raising leave.
6) law on individual accommodation assistance.
7) law on social housing, etc. § § 62 and 74, paragraphs 1 to 5.
8) law on housing for the elderly and persons with disabilities.
9) law on friplejeboliger.
10) law on an active employment efforts.
11) law on the responsibility for and management of active employment efforts.
12) Act on active social policy.
13) law on sickness benefits.
14) law concerning partial retirement.
15) law on fleksydelse.
16) the Act on integration of aliens in Denmark (the Integration Act).
17) law on the Danish education for adult foreigners and others.
18) Repatriation law.
19) law on the right to leave and daily allowance in the event of childbirth.
20) law on compensation to disabled people in the profession, etc.
21) law on older worker job.
22) law on abrogation of the law on service jobs.
Chapter 2 Accounting chart of accounts, and conditions for State reimbursement and grants section 2. Municipalities and regions must make a complete and continuous posting of all expenditure and revenue in the year incurred or received in accordance with the laws and legal regulations, which notice shall include, subject to paragraph 2. § 1.
(2). Posting must follow the rules, which the Ministry of Social Affairs shall establish in the ' budgetary and accounting system for municipalities ', and in ' Budget and accounting system for the regions '.
§ 3. In order to obtain State reimbursement or allowance the following conditions must be met: 1) the grant or subsidy shall be assigned in accordance with the law.
2) expenditure must be posted in accordance with the posting rules.
3) the requirements of this Ordinance must be met.
Chapter 3 administrative expenditure etc. on Social Ministry, the Ministry of Employment and the Ministry of refugee, immigration and Integration area section 4. The municipalities are holding final expenditure on consultancy, supervision and administration, etc., which takes place in the management, as well as outside the management in association with or as part of an offer or the payment of a grant or a subsidy referred to in article 6. However, paragraphs 4-6.
(2). The costs referred to in paragraph 1 includes spending on instructions, casework, individual contacts, drafting of job schedules, consultancy support, medical certificates, accounting and auditing, in particular organised counselling or guidance if necessary. organised as outreach, etc.
(3). Expenditure in connection with interpreting a municipality's general guidance commitment is a non-eligible administrative expense reimbursement, regardless of whether the interpreters assistance relating to deaf/hard of hearing or people with a different language. The costs of an interpreter, which is a necessary part of an otherwise eligible refund measure is notified to the reimbursement in accordance with the same rules that apply to the measure.
(4). The municipality can report expenses relating to free legal advice under section 72 of the Act on social services for reimbursement.
(5). Eligible reimbursement offer within the scope of sections 176 and 177 (1) (8). 5 of the law on social services should be based on cost-based rates, see. section 174 of the Act on social services.
(6). The municipality can report the costs of remuneration of other players, see. § 117, 1. section, and section 117a of the Act on an active employment efforts for reimbursement.
Chapter 4 Expenditure on Social Ministry area relating to accommodation facilities in accordance with §§ 109 and 110 of the law on social service section 5. The municipality (municipality of payment) if citizens staying in accommodation facilities in accordance with §§ 109 and 110 of the law on social services, pays the prescribed rate. The State provides reimbursement of payment the municipality's tariff costs, see. section 177, nr. 5 of the law on social services.
(2). The State provides reimbursement for pay the municipality under paragraph 1 in the case of the accommodation facilities, which are registered in the offer portal, see. section 14 of the Act on social services.
(3). The State provides reimbursement for pay the municipality for the cost of assistance, support, employment and activities, etc. in connection with accommodation facilities in accordance with §§ 109 and 110 of the law on social services, see. section 177 (1) (8). 5 of the law on social services.
(4). Only ordinary expenditure on remuneration for work (labour bounty), performed as a local measure, can be reported to the State reimbursement.
(5). For the notification of expenses for reimbursement are deducted from inmate pay.
§ 6. The costs of medical supervision, nurse assistance, medication and dental treatment, etc. can be reported to the reimbursement, to the extent that the public health insurance does not cover.
Chapter 5 Conditions for refunds and subsidy of the Ministry of refugee, immigration and Integration area in accordance with the Integration Act, repatriation law and law on the Danish education for adult foreigners and others.
The reimbursement in accordance with the Integration Act, section 45 (2) and (3) of municipal expenditure for introductory benefit and help in special cases, etc.
§ 7. The State will refund 50 percent of a municipality's expenses for introductory benefit, employment supplements, special benefits and specific support referred to in article 6. Integration section 45 (2), as well as help in special cases, the cost of coverage of the individual's expenses in connection with participation in the introduction programme and cost of assistive devices in the form of working tools and less workplace layouts, see. Integration section 45, paragraph 3.
(2). The State will refund not a municipality's cost of benefits in accordance with the Integration Act Chapter 5 (introductory benefit) for people on sick leave foreigners, where the municipality has not made an assessment of the need for the elaboration of a plan for disease clarification, training and other employment-enhancing activities, prepared such a plan, or made to follow-up on such a plan, see. section 45 of the Act (a) integration.

(3). Termination of reimbursement referred to in article 6. paragraph 2 shall apply as from the time of the assessment, the preparation of the plan or the follow-up should be carried out, and up to that point, where the municipality has made the assessment, prepared plan or made the follow-up. The municipality will once again be able to get reimbursed for introductory benefit from the time when it is clear from the alien's case, that the municipality has made the assessment, prepared plan or made the follow-up.
The reimbursement in accordance with the Integration Act, section 45, paragraph 5, relating to foreigners who participate in an introductory programme § 8. The State will refund within the Danish Integration Act in section 45, paragraph (5), 2. paragraph, stated allowance during the introduction period 50% of a municipality's cost of introduction programmes, including Danish education, see. the Danish Integration Act §§ 21 and 22, and deals after § § 23-23 (d).
(2). The reimbursement in accordance with paragraph 1, include those of the municipality's operating expenses that are directly related to the introductory programme.
(3). The reimbursement referred to in paragraph 1, the expenditure to the Danish education, see. the Danish Integration Act §§ 21 and 22 shall be granted for the costs incurred by the Municipal Council has undertaken to pay to the provider of the Danish training.
(4). In the case of an alien who is offered an introductory programme, fails to appear for activities included in the introduction programme, and that the Municipal Council has undertaken to pay for, the municipality can purchase refund for up to 3 months of absence has been noted, however, that maximum factored the activity with which the municipality has undertaken to pay for.
(5). It is a prerequisite for repatriation of the reimbursement in accordance with paragraph 1, that the municipality can demonstrate that there has been a systematic follow-up on the reports of a no-show from participation in the introduction programme.
(6). NET statement referred to in paragraph 1, the expenditure to be received to offset performance grants.
The basic grant after the Danish Integration Act § 45, paragraph 4, in the three-year introductory period § 9. Because the subsidy after the Danish Integration Act, section 45, paragraph 4, shall be granted to cover social costs and general expenditure of foreigners to be offered or will be offered an introductory programme, see. the Danish Integration Act section 16, paragraph 1 or 6. The basic subsidy is granted also to cover social costs and general expenses to aliens, in accordance with the Integration Act section 21, paragraph 3, or article 23, paragraph 4, are not offered one or more parts of the introduction programme.
(2). The basic subsidy is granted to the Municipal Council that following the alien registration in the Central Person register is responsible for the integration effort, see. the Danish Integration Act § 4 and § 10.
(3). The basic subsidy is granted in the three-year introductory period. The subsidy is granted for the first month of the introduction period for foreigners, as the Municipal Council has taken over responsibility for in the 16. of the month, otherwise paid the basic subsidy only from the following month. The financial contribution shall be granted for the last month of the introduction period for foreigners, which the municipality is responsible for after the 15. of the month, otherwise paid the basic subsidy only for the previous month.
(4). If the alien is moving to another municipality, shall be granted the basic financial contribution for this municipality after the rule set out in paragraph 3.
Grants for the integration section 45, paragraph 6, to minors unaccompanied asylum-seekers with residence permits for foreigners law § § 7-8 or section 9, c (3) of section 10. Grants for the integration section 45, paragraph 6, shall be granted for each unaccompanied minor asylum-seeker, who has a residence permit in accordance with the Aliens Act § § 7-8 or section 9 c (3) and who are living or staying in the municipality. The subsidy shall be granted until the minors unaccompanied asylum-seeker takes up 18 years of age, or the person's parents get legal residence in this country.
(2). Granted not because grants after the Danish Integration Act § 45, paragraph 4, or reimbursement in accordance with the Integration Act, section 45, paragraph 5, at the same time as its own after the Danish Integration Act § 45, paragraph 6.
(3). The subsidy is granted to the Municipal Council, which is responsible for the integration effort, see. the Danish Integration Act § 4.
(4). The subsidy is granted for the first month of the integration effort for minors unaccompanied refugees, as the municipality of kommunalbestyrelsen has taken over responsibility for in the 16. of the month, otherwise the grant shall be paid first from the following month. The financial contribution shall be granted for the last month of the integration effort for minors unaccompanied refugees, as the local authority responsible for after the 15. of the month, otherwise the grant is paid only for the previous month.
(5). If the minors unaccompanied refugee move to another municipality, shall be granted subsidy for this municipality after the rule in paragraph 4.
Result grants in accordance with the Integration Act, section 45, paragraph 7, section 11. Result grants in accordance with the Integration Act, section 45, paragraph 7, nr. 1, comes to payout if the alien within the three-year introductory period comes in ordinary unsubsidised employment.
(2). Employment pursuant to paragraph 1 shall have a duration of at least 6 consecutive months in an average of at least 20 hours per week. Employment must be commenced before the end of the 3-year introductory period.
(3). In cases where the number of hours of employment pursuant to paragraph 1 shall not apply, or only difficult can be controlled, see the rules on conversion to hours in the law on unemployment insurance apply mutatis mutandis.
§ 12. Result grants in accordance with the Integration Act, section 45, paragraph 7, nr. 2, comes to withdrawal if the alien after the 1. July 2007 and within the three-year introductory period begins a study or completion of professional training and continuing education for a continuous period of at least 6 months and during the study course can receive SU, elevløn etc., that ensures the alien a maintenance basis.
(2). By Studio qualifying educations statistics in accordance with paragraph 1 shall be taken to mean education, which gives access to the higher education system, including HF, HTX, HHX, or general secondary education.
(3). Upon completion of training in accordance with paragraph 1 shall be taken to mean education, as the Municipal Council shall evaluate in General provides a good basis for achieving employment in the ordinary labour market.
(4). Training in accordance with paragraph 1 shall be deemed to commence on the alien's first active study day.
(5). A coherent training course of at least 6 months can be shown by, among other things, a statement from the educational institution or by a grant statement, including a SU-overview or paychecks from elevløn.
§ 13. Result grants in accordance with the Integration Act, section 45, paragraph 7, nr. 3, comes into payment, if the alien within the introductory period set out to test in Danish and not later than the first tests after the introductory period, the test consists in Danish on the level of cooperation with the provider of the Danish education is laid down as an objective of the integration contract, see. the Danish Integration Act § 19.
§ 14. Result grants in accordance with the Integration Act, section 45, paragraph 7, nr. 4, comes to payout, if an alien, who after the introductory period, the Danish education is provided under section 2, paragraph 5, of the law on the Danish education for adult foreigners and others., 1) sets out to test in Danish before training for the quote ended, but not later than 1 year after the introductory period, see. the Danish Integration Act section 16, paragraph 5, and 2) no later than the first tests then consists in Danish at the trial level in cooperation with the provider of the Danish education is laid down as an objective of the integration contract, see. the Danish Integration Act § 19.
§ 15. Result grants in accordance with the Integration Act shall be paid only in respect of aliens, which has been drawn up an integration contract, see. the Danish Integration Act § 19.
§ 16. Result grants after §§ 11-14 shall be paid to the Municipal Council, who at the time in which the alien will be employed for the first time in the 6-month period of employment, start education or Danish sample consists, is responsible for or by induction period, see. the Danish Integration Act section 16, paragraph 5, has been in charge of the integration effort, see. the Danish Integration Act § 4.
(2). Each of the grants after §§ 11-14 can only get paid once.
The reimbursement in accordance with Danish law on education for adult foreigners and others.
§ 17. The State will refund 50 percent of a municipality's expenses for Danish education for students who are not covered by the Integration Act or referred to the Danish education pursuant to the law on an active employment efforts, see. section 15, paragraph 1, of the law on the Danish education for adult foreigners and others.
(2). There must be a continuous control of that reimbursement statement in accordance with paragraph 1 do not include foreigners who are covered by the Integration Act or referred to the Danish education pursuant to the law on an active employment efforts.
(3). The reimbursement referred to in paragraph 1 shall be granted to the municipality, as after registration in the Central Person register is the individual student's municipality of residence or with regard to foreigners subject to section 2 a of the Act on Danish education for adult foreigners and others. for the municipality in which the EU-border pendlerens working place is located, or where the person concerned has established self-employment.
(4). The reimbursement referred to in paragraph 1 constitutes 50% of the costs incurred by the Municipal Council has undertaken to pay to the provider of the Danish training.
Refund after repatriation Act

§ 18. The State will reimburse a municipality's expenses for repatriation after repatriation Act §§ 7 and 8 and reintegration assistance for repatriation Act § 10 Municipal registration through Foreigners information portal section 19. Ministry of refugee, immigration and Integration Affairs lays down guidelines for municipalities ' registration via Foreigners information portal (UIP) of information on the offered induction programme, timing of commencement of induction programme and any exceptions from purvey induction programme.
Chapter 6 local and regional qualifying expenses reimbursement of repayable § 20. A performance with repayable is notified to fully refund when it is disbursed. Repayments must, when included, transferred to the deductions in the calculation of the eligible costs for reimbursement on an ongoing basis.
(2). If a person who has received a grant of repayable, move to another municipality, the transfer of the municipality shall provide for the collection and transfer the payment to the deductions in the calculation of the eligible costs for reimbursement on an ongoing basis.
(3). If an amount has been excluded from the reimbursement scheme, shall be refunded to a municipality, held back payment outside the reimbursement scheme.
(4). Amounts recovered on account of the beneficiary's conditions, proceed as described in paragraphs 1 and 2 of the basic regulation. However, paragraph 5.
(5). Raises the municipality opposite a housing allowance receive demands for repayment of amounts wrongly received housing benefit, deductible requirement to this effect in the current inventory of eligible expenditure the reimbursement in the quarter in which the refund claim. The State will reimburse the municipality any loss when it is established that the recovery order cannot be charged. By the reimbursement shall be the refund rate applicable for that year under section 75 of the law on individual accommodation assistance.
Chapter 7 Expenses for foreigners on Social Ministry and Employment Ministry portfolios section 21. The municipality's expenses for aliens, without prejudice. section 181 of the Act on social services, section 107 of the Act on active social policy, section 124 of the Act on an active employment efforts, as well as Chapter 11, section 64 d, paragraph 3, and section 75, paragraph 4, of the law on individual accommodation assistance, and section 62 of the Act on public housing, etc. can be reported to the State reimbursement.
§ 22. Expenditure in connection with the shooting of a 24-hour stay (accommodation facilities or measures) of the basic regulation. law on social service, section 181 (2) and (3) is calculated as the average cost per seat, which can be reported to the State reimbursement. There must thus be made a separate statement of the costs of immigration.
(2). Property charges in preschools is calculated as 9 percent of the institution's operating costs, and a proportion thereof may be declared to the refund.
§ 23. When a foreigner shall be included in a measure or living arrangements, see. section 22, where residence the municipality is entitled to reimbursement from a former residence between local municipality under section 9 c of the law on legal security and administration in the social field, home State reimbursement for expenses of the residence the municipality takes after the law on social service. Any remaining costs home is taken from the former municipality of residence.
§ 24. When granting aid to a family, where aid to only one spouse is covered by provisions, see foreigners. section 21, the cost shall be charged in such a way that it is possible to separate out the proportion that apply the alien. Help with common children are allocated with one-half to each parent. Costs of help, which only concerns the other spouse may not be reported to the State reimbursed as expenses for foreigners.
§ 25. When an asylum seeker enters into marriage with a person who is a Danish citizen or has permanent right of residence in Denmark without being subject to section 181 of the Act on social services, section 107 of the Act on active social policy or section 124 of the Act on an active employment efforts and a married couple, then in need of help, there is no access to reimbursement pursuant to section 181 of the Act on social services section 107 of the Act on active social policy or section 124 of the Act on an active employment efforts.
Chapter 8 the collection of child support collection of advance paid child support section 26. The collection of child support paid in advance with the guilty parties must be done according to the rules laid down in Chapter 3 of the Act on child allowances and advance payment of child support.
(2). Infringement of the rules in Chapter 3 of the Act on child allowances and advance payment of child support, see. paragraph 1, will, as appropriate, could cause the Court to State reimbursement lapses.
The collection of child support in Denmark section 27. The municipality shall pay a contribution if the contribution must charge contributed guilty living in the municipality. Live the contributions owed in another municipality, municipality of send request for payment definitively contributed to the municipality of residence. Residence the municipality shall acknowledge receipt of the request.
(2). Contributions paid from the contribution owed as income in the municipality who charge contributed and deducted in this municipality's current statement regarding State reimbursement.
(3). Move the contributions owed, the municipality that collects contributions with the guilty, send the case of charging and a specification of the contributions payable to the new municipality of residence. The new residence municipality must acknowledge that the case is received, see. paragraph 1, and the former residence municipality must at the same time give the payout municipality notice of that matter is transmitted.
(4). Die the maintenance owed, the municipality that collects contributions with the contribution due, immediately inform the municipality about the death payout.
Chapter 9 documentation and registration system in the municipalities and regions section 28. It is the responsibility of the Municipal Council or Regional Council to ensure that the municipality or region has established a safe and appropriate business processes for handling requests, disbursement and accounting for benefits or grants covered by this notice, including for the applied computer systems, as well as to established reassuring and documented internal controls. The stated guidelines for documentation and quality control, including guidelines for personnel separation may not be waived.
(2). If a municipality during the registration of the case and the calculation of the grant or subsidy is using a computerized system, or if the processing of data wholly or partly by other than the controller municipality, Municipal Council must ensure the existence of an independent auditor's statement that the system works in a computer environment with a satisfactory system and data security, and to the internal controls in the systems ensures a complete and accurate treatment of approved transactions.
section 29. There must be available in each municipality a documentation and accounting system consisting of the following: 1) Journal.
2) Person posting.
3) Grant and activity registration for activities in accordance with the Integration Act and the Act on Danish education for adult foreigners and others.
4) archives.
The register, the person matters § 30. All relevant documentation concerning benefits or grants to individuals, where there State reimbursement or allowance is granted, shall be journalized, see. However, sections 42-43 and § § 47-48 and section 52. Individual case must contain all relevant documentation or references thereto. Documentation must be accessible for review. Used different record systems concerning the same person, it shall, together with an indication of where the responsibility for his or her case at any time is located, appear from the municipality's guidelines for the handling of the case and of the summary records.
section 31. Of each case must be indicated in the basis for the award of the grant or subsidy, without prejudice. § 3, including the method of calculation, and all information about later changes of conditions that can cause a change in the assignment, or determining the amount of aid, as well as documentation for it. If aid is granted with the refundable, must indicate the reason for this.
(2). Housing support, see. law on individual accommodation assistance, may be reduced on the basis of provisional housing benefit recipient information.
(3). If a grant or a contribution is granted or amended on a basis which derogate from the normal rules, must be given special note to that effect.
(4). In more elaborate cases, including more comprehensive housing benefit cases, typical cases with more performance-or types, must be the subject of a comprehensive overview in chronological order of communications services/grants and decisions in a fiscal year (summary date summary).
section 32. In connection with the creation of a case, and in paid services or grant to a person according to the laws which the Executive order includes, see. section 1, the following must appear on the individual case and be documented: 1) the person's social security number or reference number.
2) nationality including seating basis.
3) Residence.
4) marital status.
5) spouse and children (by social security number and reference number), see. However, section 34.
6) Person and any spouse or assemble verse income and financial circumstances of significance for the award or settlement of a performance, and its modification.
7) calculation method by measurement of a performance. The method of calculation is considered proven by reference to the type codes in the municipality's computer-based program.

section 33. In housing benefit cases must only information about children and spouse with stay at the address stated on the matter and be documented. In addition, the following information must be recorded in the proceedings and be documented: others who usually reside in the dwelling without being lodger. Household members ' income and assets. Information about all the elements involved in housing expenditure is in the calculation of the basic regulation. chapters 2, 3 and 4 of the law on individual accommodation assistance.
§ 34. In cases concerning housing allowance in the form of loans, see. Chapter 7 of the law on individual accommodation assistance, information about the property value must also indicate the matter and be documented.
section 35. If a person participating in an offer, and thus trigger a grant in accordance with the Act on an active employment efforts, method of calculation and the basis of calculation by measure of reimbursement also indicate personal matter and be documented.
(2). If a person participating in an offer and thus triggers the allowances or reimbursement in accordance with the Integration Act or the Act on Danish education for adult foreigners and others., the following information must also be indicated in the case and be documented: 1) The Danish training offered in accordance with Danish law on education for adult foreigners and others, including ongoing reports from the provider of Danish education on students ' language development, etc. and any other feedback from provider of Danish education of the student. For foreigners who receive benefits in accordance with the Integration Act, the Act on active social policy or law on unemployment insurance, etc., should reports of students ' absences appear in the case. On individual cases, where the person is referred in accordance with Danish law on education for adult foreigners and others. There must also be evidence of the municipality's follow-up on the provider's alerts.
2) continuous control of that reimbursement statement comprises only the persons listed in section 15, paragraph 1, of the law on the Danish education for adult foreigners and others.
3) reference to a residence permit as a minor unaccompanied asylum-seeker for the in section 10, paragraph 1, the said group of people.
4) Basis for repatriation grant in accordance with the Integration Act, section 45, paragraph 7, nr. 1, 2, 3 and 4 (income supplement). Documentation can URf.eks. consist in proof of withholding tax payment, copy of the engagement letter, copy of diploma, etc., the reimbursement statement in connection with training, the statement from the educational institution, etc.
(3). If a person participating in an offer, which triggers the reimbursement in accordance with the Integration Act or the Act on Danish education for adult foreigners and others, then you must type the quotation with reference to the specific measure, which the person participates in (actor, educational institution, project, company, etc.) and signed agreements on the obligation between the Municipal Council and each quotation providers or the individual person, also indicate the personal matter and be documented.
§ 36. Wage subsidies, etc. shall be paid to a company in accordance with the Act on active social policy, the Act on an active employment efforts or the Integration Act, the agreement, including the company name, registration No., URtlf.nr., contact, and account number also appear on the personal matter and be documented.
section 37. Participating character in a municipal bid after Cape. 10 of the Act on an active employment efforts, where operating costs are borne by the municipality, see. section 117b, §§ 118-119 and section 121 of the Act on an active employment efforts, it must appear in person to proceedings referred to in article 6. However, § 50.
(2). If a person participating in an offer for the Cape. 10 or 11 of the Act on an active employment efforts must quote type with regard to the specific measure, which the person participates in (actor, educational institution, project, company, etc.) appear in the individual case and be documented.
(3). If a person participating in self selected training after chapter 8 (a) of the Act on an active employment efforts, the measure, which the person participates in (including educational institution), appear in the individual case and be documented.
section 38. Time for registration in CPR, and time for the granting of residence and work permit must also be reflected in and be documented on the cases after the Integration Act and repatriation Act.
§ 39. If a person has a name and address protection of the CPR, this must also be reflected in the proceedings.
§ 40. The citizen must by its very start explicitly informed that the information provided at the start and later sagsopfølgning will be controlled also by the commissioning of additional information, including in electronic form. This must be reflected in the proceedings and be documented.
§ 41. It must appear from the personal matter, what services and benefits, including wage subsidies that are granted to each person or family, including whether help is provided with repayable, and if there is assistance or measures of a different kind than cash benefits, which are of importance for an overview of the family's total economy.
§ 42. Information at the time of the audit control is immediately available in the management via electronic media, are regarded as sufficiently documented. It must appear in the case, when and in what manner the various information is documented.
section 43. In the absence of exception, not usual documentation in the form of printouts or the like from population registers, tax administrations, other authorities, schools, employers, providers of Danish education or landlords, etc. as well as copy of information on economic conditions, moreover, the reason for this be reflected in the proceedings.
§ 44. The basis for wholly or partly discretionary decision whether and with what amount of a benefit or an allowance should be paid, shall be recorded in the proceedings. The considerations and estimates, which, incidentally, are the basis for decisions in each case, must also be reflected in the proceedings. This applies regardless of whether the considerations and estimates relate to a group of similar cases.
§ 45. Information about household members ' economic conditions in housing benefit cases checked annually in arrears in accordance with the rules of rollback in the law on individual accommodation assistance. The number of household members is updated on an ongoing basis after CPR.
§ 46. It must be registered on each case, when the matter is to be taken forward with a view to follow-up and reassessment of the economic or other conditions, see. the requirements of the individual laws.
(2). Proceedings shall indicate the basis for and the outcome of the assessment. However, this does not apply for the annual setting of pension after the lov om social pension and the annual conversion of housing subsidies in accordance with the law on individual accommodation assistance.
(3). The shell of the individual cases appear, when there has been follow-up to the integration contract, see. § 49. The used approach, including what conditions there are controlled, and what information and statements obtained, shall also appear.
§ 47. In cases where the municipality must take into account the applicant's financial situation in order to take a position on what may be provided by help, can choose to derogate from the rules governing Municipal Council documentation and decide that it is not necessary that there is a copy in the case of the supporting documents, which demonstrate the applicant's economic situation. It is a prerequisite that the liquidator has seen the necessary documentation of the financial information, and financial information as well as documentation's art is noted in the case.
section 48. The Municipal Council may decide that it is within a threshold is not necessary, that the following types of benefits available documentation (receipt) for how the aid is used: 1) Help after §§ 81-85 of the Act on an active social policy.
2) Assistance under section 14 (1) and section 14 (a) of the law on social pensions, as well as section 17, paragraph 2, and article 18 of the law on the highest, middle, elevated plain and ordinary anticipatory pension, etc.
3) Help under section 23 (f) and sections 35 to 39 of the Integration Act.
(2). The threshold which the Municipal Council shall determine, may not exceed 3,000 € per payment by single cost and to a maximum of 1,000 € per month of ongoing services. The cases must also be documented in the normal way, including with journal notes.
(3). Notwithstanding paragraphs 1 and 2, the Municipal Board upon concrete assessment determine that in cases relating to individuals must be the usual documentation.
Integration contract for foreigners covered by introductory program pursuant to the Integration Act and for foreigners who have been excluded from the introductory program § 49. For foreigners covered by introductory program pursuant to section 16 of the Act must include integration, an integration contract, see. the Danish Integration Act § 19.
(2). The contract shall state which induction program that is established for each alien in which periods. The scope and content of the courses offered must also indicate.
(3). There must be ongoing as needed to happen follow-up on integration contract, see. Integration section 20, paragraph 1.
(4). Until the alien has fulfilled the objectives laid down in the contract, within the meaning of integration or agreed. section 19 (4) 1. item, follow-up take place 1) at least every 12. month, if the alien is in ordinary employment or ordinary education and do not receive introductory benefit, 2) within 6 months after the birth of the child, if the alien avails itself of a right to maternity leave in accordance with the law, and then in connection with the legal absence period or 3) at least every 3. month for other foreigners.

(5). If the alien has fulfilled the objectives of the integration contract, the Municipal Council only follow up on contract, if there is a need to do so.
(6). Integration contract applies until the alien shall be communicated to the permanent residence permit. Foreigners who, after expiry of the introduction period receive help for maintenance after the Act on active social policy or unemployment benefit in accordance with the law on unemployment insurance, etc., within the scope of section 31 (a) of the Act on an active employment efforts.
The register, non-person cases to section 50. A municipality's operating expenditure relating to the offer, see. section 117b, §§ 118-119 and section 121 of the Act on an active employment efforts, must be recorded separately on a case. The following information must appear on the matter and be documented: 1) the quote/measure name 2) CVR-nr.
3) Tlf.nr.
4) Responsible.
5) possibly. Postal Giro or account number.
6) offer type.
7) Budget.
8) Predisposed and amounts paid.
9) Associated social security numbers to offer with specified duration of participation.
(2). Operating costs the offer must be documented.
(3). The national labour market authority will draw up a guidance on the documentation requirements regarding. statement and reimbursement of operating expenses under section section 117a-119 of the Act on an active employment efforts, including guidance on the definition of eligible operating expenses reimbursement from the administrative expenditure referred to in § 4, etc. as well as guidance on the estimation of all year people for the purpose of calculating the amount of on-call time in accordance with § § 117b (1), and 118, paragraph 1, of the Act on an active employment efforts.
Person posting § 51. Person posting include services and reimbursement for a person or family in accordance with the laws, the notice shall include, and shall contain the following information: 1) the person's social security number.
2) Performance-and tilskudsart (account number or other indication of the awarded grant or grants).
3) Amount.
4) date of payment of benefits and subsidies.
(2). Person posting must be carried out in such a way that they can be immediately carried out an inventory of services and grants, including wage subsidies, for each person or family, see. section 41, and whether aid is granted with the repayment obligation. By housing benefit cases granted as loans should it at any time being loan amount with accrued interest is calculated.
(3). At the end of the year should it appear from the person posting, whether services with tax liability.
(4). Of the municipality's financial status should be reflected in the total outstanding claims relating to aid granted with repayable in accordance with the Act on active social policy and Integration Act. The outstanding claims must be specified in the same way as the repayments according to the nomenclature of ' Budgetary and accounting system for municipalities '. The same applies to claims against the creditor owed as a result of the advance paid child support in accordance with the Act on child allowances and advance payment of child support.
(5). The provision in paragraph 2 does not apply to benefits under section 14 (1) and section 14 (a) of the law on social pensions, as well as section 17, paragraph 2, and article 18 of the law on the highest, middle and elevated plain and ordinary anticipatory pension, etc., when the appendix is granted to cover medication costs and foot treatment. Person posting must not, therefore, contain exact indications concerning these services, but the other information referred to in article 6. (1) must be recorded.
(6). Person posting services and supplements must be done on an ongoing basis in accordance with the budget specification, which has been prepared by the Ministry of Social Affairs, and which form of reimbursement and reimbursement amount for each of the accounts used in the ' budgetary and accounting system for the municipalities ' and in ' Budget and accounting system for the regions '. The records shall be in accordance with the order in the chart of accounts and its wording, including with regard to the legislative provisions used. This also applies to the special accounts for use with repayable, see. (4).
§ 52. Aid must be registered as being granted to the person receiving help or is cause for the cost of the basic regulation. However, paragraphs 2 and 3. In each municipality should registration be done in accordance with uniform rules.
(2). Assistance to cohabiting spouses, where it cannot be determined which of the spouses who receive help or is cause for the expense, recorded the help granted to one of the spouses.
(3). Help for children pursuant to section 41 of the Act on social services are recorded on the child's social security number. Help for lost wages pursuant to section 42 of the Act on social services are recorded as given to it by the parents, who have received help. Help, incidentally, in the context of children recorded as granted to the parent as dependent child at home, without prejudice. section 9 (a), paragraph 2, of the law on legal security and administration in the social sphere. If the child has autonomous residence municipality, see. section 9 a, paragraphs 3 and 4, of the law on legal security and administration in the social field, recorded aid on the child's social security number.
(4). Help for a woman under 18 years of age in connection with maternity are recorded as given to her. Will terminate the pregnancy without birth, recorded any subsequent help again to help the female breadwinner.
§ 53. Housing aid after the law on individual accommodation assistance are recorded as granted to the person who is entitled to the allowance.
§ 54. Child allowance in accordance with the Act on child allowances and advance payment of child support, are recorded as given to it, as benefits are paid for, see. § 8. Child support in accordance with the Act on child allowances and advance payment of child support payments are recorded as granted to it, which might require the contribution provided for in annex IX. § 11.
The grant and registration of activity after the Integration Act and the Act on Danish education for adult foreigners and others.
§ 55. Grant and activity registration to include reimbursement for the municipality after the Danish Integration Act § 45, paragraphs 4, 6 and 7, and shall contain at least the following information: 1) the person's social security number, date of grant of a residence permit, residency, date of registration in the social security system and the date for the first commencement of the induction programme.
2) Tilskudsart (account number or other indication).
3) amount of the grant.
4) reimbursement period.
(2). The grant and registration of activity according to paragraph 1. must be done per person, that trigger subsidies in accordance with the Social Ministry drafted the budget specification, which forms the basis for the payment of grants to the municipality. In each municipality should registration be done in accordance with uniform rules.
(3). Grant and activity registration pursuant to paragraph 1 shall be designed in such a way that immediately must be able to be carried out an inventory of subsidies triggered per person.
(4). Activity recording for reimbursement in accordance with Danish law on education for adult foreigners and others. to the Danish education can be made per person who triggers the refund, or as multiple registration for those who take home refund for the municipality. That will be the case, or registration, for example via lists from providers of Danish education, as a minimum, indicate information about the person's social security number or proof of registration with the tax authorities, as well as information about the person's language development.
(5). The municipality can meet registration requirements in accordance with paragraphs 1 to 4 by connecting it to the nationwide or own computer system.
(6). The operating costs of deals in the context of the introduction programme must be documented, and there must be time registrations for each of the employees who perform both reimbursable and non-reimbursable assignments. Time recording is calculated with number of hours on the project. Time recording must be certified by the project manager.
Archive section 56. The current rules for archiving and disposal of other municipal archive material applied to it in section 29 of the mentioned archive.
Chapter 10 of the manual and the adjustment of State reimbursements and grants request for State reimbursement and grants section 57. Request for State reimbursement and reimbursement shall be made on a quarterly basis to the Ministry, which laws fall under the regulation. § 1 of the basic regulation. However, sections 66 and 67.
(2). The request shall contain a statement of the forecasted eligible costs and the expected reimbursement grant eligible activity in the year up to and including the quarter reimbursement. Statement of the eligible costs and the reimbursement grant eligible activities must be regulated according to the actual costs including the costs of adjustments of amounts through the ongoing residual settlement. The measurements shall be made on forms prepared by the relevant Ministry.
(3). Request for State reimbursement of rent default and guarantees for refugees ' transfer of expenses after the law on individual accommodation assistance, and section 62 of the Act on public housing, etc. shall be made quarterly in arrears on the basis of quarterly statements of documented expenses.
Authorisation of State reimbursements and grants section 58. The line Ministry provides for an assessment of the notified amount of reimbursement and grants with quarterly 1/3 per month of quarterly amount. However, the allocated child allowance, see. the Act on child allowances and advance payment of child support, and housing and housing benefits as grants, see. law on individual accommodation assistance, with the full quarterly amount in the first month. When the individual municipalities of reimbursement and reimbursement amount for a calendar quarter is defined by the line Ministry, there may not be changing the quarterly amount.

(2). Reimbursement of expenses for loans to pay for inmate deposits, boligsikringslån, and boligydelseslån in accordance with the law on individual accommodation assistance, as well as expenses for payment of resident deposits in accordance with the law on social housing, etc., Act on housing for the elderly and persons with disabilities and the law on friplejeboliger, assigns the line Ministry backward on the basis of six-monthly statements, see. section 66, in accordance with the provisions of § 75 of the law on individual accommodation assistance, section 74, paragraph 5, of the law on public housing, etc., section 16, paragraph 6, of the law on housing for the elderly and persons with disabilities and section 19, paragraph 4, of the law on friplejeboliger.
(3). Reimbursement of rent default and guarantees for refugees ' transfer of expenses after the law on individual accommodation assistance and law on public housing, etc. indicates the line Ministry backward on the basis of quarterly financial statements in accordance with the provisions of § 75 of the law on individual accommodation assistance, and section 62 of the Act on public housing, etc.
(4). Reimbursement of expenses for the payment of compensation for higher net boligudgift after the law about friplejeboliger assigns the line Ministry backward on the basis of six-monthly statements, see. section 66, according to the rules laid down in article 16, paragraph 3, of the law on friplejeboliger.
section 59. Refund and reimbursement as well as residual settlement allocated to the municipality and the region's account of Public Payment system (OBS), see. Law on public payments, etc.
section 60. Reimbursement under section 177 (1) (8). 5, of the law on the social services of the municipality are shown, so that it is available the second to last business day of the month before each of the three months of the grant.
(2). Reimbursement under section 176 of the Act on social services are paid, so that it is available to the municipality the last business day before the 16. in each of the months.
section 61. Refund and reimbursement for the municipality or region authorised in accordance with the rules laid down in paragraphs 2-10.
(2). Reimbursement shall be paid, so that it is available to the municipality the penultimate business day of the month preceding the month refund relates, in the case of the municipal cost of 1) benefits or grants after the lov om social pension, 2) benefits or grants after the law on the highest, middle, elevated plain and ordinary anticipatory pension, etc., 3) benefits or subsidies in accordance with the Act on active social policy, 4) benefits or subsidies in accordance with the Act on an active employment efforts for persons that are subject to the provisions of § 2, nr. 2-7 and 9-10, as well as for persons that are subject to the provisions of § 2, nr. 8, and which is not a member of an unemployment fund, as well as for employees covered by the Act, and which is not a member of an unemployment fund, 5) benefits or subsidies in accordance with the law on abrogation of the law on service jobs, 6) benefits or subsidies in accordance with the law on the older worker job, 7) benefits or subsidies in accordance with the law on fleksydelse, 8) benefits or grants after the law on social service and 9) advance payment of child support without prejudice to article. the Act on child allowances and advance payment of child support.
(3). Reimbursement relating to municipal expenditure on child allowance, see. the Act on child allowances and advance payment of child support shall be paid, so that it is available to the municipality the penultimate business day prior to the 20th century. in the first month of the quarter.
(4). Reimbursement relating to the municipality's expenses for housing and housing benefits as grants, see. law on individual accommodation assistance, shall be paid, so that it is available to the municipality the penultimate business day of the first month of the quarter.
(5). Reimbursement relating to the municipality and the region's cost of borrowing to pay for inmate deposits, boligsikringslån and boligydelseslån, see. law on individual accommodation assistance, as well as the costs of payment by residents ' deposits in accordance with the law on social housing, etc., Act on housing for the elderly and persons with disabilities and the law on friplejeboliger paid, so that it is available to the municipality or region the penultimate business day of september and March.
(6). Reimbursing the municipal cost of rent default and guarantees for refugees ' transfer of expenditure referred to in article 6. law on individual accommodation assistance and law on public housing, etc., shall be paid, so that it is available to the municipality the penultimate business day of the last month of the quarter, reimbursement concerns.
(7). Reimbursement relating to the municipality's expenses for the payment of compensation for higher net boligudgift after the law on friplejeboliger paid, so that it is available to the municipality the penultimate business day of september and March.
(8). Reimbursement relating to the municipality's expenditures for services and offerings, etc. after the Integration Act, repatriation law and Danish Education Act be paid, so that it is available to the municipality on the first business day of the month in each of the three months of the grant.
(9). Reimbursement shall be paid by 1/3, so that it is available to the municipality the last business day before 16. in each of the months, as far as the municipality's spending to 1) sickness, 2) daily allowance in the event of childbirth, 3) benefits or grants after the law on compensation to disabled people in professions, etc., 4) benefits or subsidies in accordance with the Act on an active employment efforts for persons that are subject to the provisions of § 2, nr. 1, as well as for persons that are subject to the provisions of § 2, nr. 8, and who is a member of an unemployment fund, as well as for employees covered by the Act, and who is a member of an unemployment fund, 5) benefits or subsidies in accordance with the Act on an active employment efforts for individuals with learning agreements or contracts to which the student businesses, regions and municipalities get wage subsidies in accordance with section 68, paragraph 2, as well as 6) benefits or allowances for persons in job rotation, which private and public employers get job-rotation performance in accordance with § § 98a-98b.
Paragraph 10. Reimbursement relating to the municipality's expenses for a part-time pension is paid by 1/3, so that it is available to the municipality the penultimate business day of each of the months.
§ 62. Payment or settlement of the ongoing residual settlement is done with the total amount of the quarter, so it's available to or settled with the municipality the penultimate business day of the last month of the quarter reimbursement relate. However, section 65 (3).
section 63. Preliminary residual settlement takes place once a year, and carried out by the relevant Ministry. The forecast residual settlement occurs in association with the end of the accounting period of the continuation. Related to the Municipal Council make a tentative refund and reimbursement statement for the preceding fiscal year including statement of adjustments relating to previous years signed by 20. March.
(2). According to the preliminary statement, the municipality has paid more in refund or reimbursement than it is entitled to, the Municipal Council at the same time as the interim financial statement is issued, pay the amount of the difference to the relevant Ministry. According to the statement, the municipality paid less in reimbursement than it is entitled to, the relevant Ministry shortly after paying the amount.
(3). No tentative settlement for the remaining costs covered by section 65.
section 64. Finally the residual settlement takes place once a year and made by the line Ministry, when the municipality's accounts are reviewed and authenticated by the municipality's audit.
(2). The Municipal Council must submit the signed final reimbursement and reimbursement statement, including the statement of adjustments relating to earlier years, to line Ministry immediately when the auditor has provided statement with endorsement, but no later than the 1. July. In the final statement of the received refund and reimbursement amount included deposits to or withdrawals from the line Ministry, according to the interim financial statement per 20. March.
(3). The municipality according to the final statement of reimbursement have been paid more in refunds and subsidies than it is entitled to, the Municipal Council, while the final statement is issued, pay the amount of the difference to the relevant Ministry. According to the final statement, the municipality paid less in reimbursement and subsidies than it is entitled to, the relevant Ministry shortly after paying the amount.
(4). The final residual settlement of expenditure on loans to pay for inmate deposits, boligsikringslån and boligydelseslån in accordance with the law on individual accommodation assistance, as well as expenses for payment of resident deposits in accordance with the law on social housing, etc., Act on housing for the elderly and persons with disabilities and the law on friplejeboliger made under section 65 (4).
(5). Paragraph 4 shall apply mutatis mutandis to the payment of compensation for expenses for higher net boligudgift in accordance with the law on friplejeboliger.
section 65. The municipality shall submit half-yearly accounts for respectively boligydelseslån and boligsikringslån after the law on individual accommodation assistance, as well as for the interest received, redemption, and overdue loan amount. The municipality shall submit half-yearly accounts for inmate indskudslån, etc. in accordance with the law on individual accommodation assistance, as well as for the interest received, redemption, and any index Appendix. The municipality or region shall submit half-yearly accounts for expenditure on residents ' deposits in accordance with the law on social housing, etc., Act on housing for the elderly and persons with disabilities and the law on friplejeboliger, as well as for the amount received by the lessor. The municipality shall submit half-yearly accounts for expenditure to compensate for higher net boligudgift in accordance with the law on friplejeboliger. The accounts must be approved by the Municipal Council or Regional Council.

(2). In the light of the half-yearly accounts for boligydelseslån and for boligsikringslån and for inmate indskudslån, etc., for inmate deposits as well as for compensation for higher net boligudgift of the basic regulation. paragraph 1, carried out an inventory of the reimbursable expenses on separate schemas, as available in the Ministry of Social Affairs.
(3). The schema for the first half of the year are submitted to the Ministry of Social Affairs not later than 1 July. September. Schedule for the second half of the year are submitted to the Ministry of Social Affairs not later than 1 July. March of the following year. Payment of reimbursement is effected with the total amount for half the year.
(4). When the municipality's or region's annual accounts are revised, shall be forwarded by the Municipal Council or Regional Council no later than January 1. July copy of the reimbursement schedule for the second half with Auditors ' report to the Ministry of Social Affairs. Auditors review have given rise to changes in the financial statements, governing the municipality or region all differences in the reimbursement schedule for the first half of the following year.
§ 66. The line Ministry sets guidelines on procedure and time limits for requesting and authorisation of reimbursement and subsidies, as well as ongoing, preliminary and final residual settlement.
section 67. Ministry of employment and the Ministry of refugee, immigration and Integration Affairs may conclude an agreement with the Ministry of Social Affairs, that the Ministry of Social Affairs carries out tasks according to sections 57-64 and section 66 on behalf of ministries.
Rectification of State reimbursements and grants section 68. Expenses not incurred in accordance with the rules, are non-refundable, see. However, paragraphs 5 and 6.
(2). If the review has pointed out that an amount wrongly declared to the state refund or reimbursement, and approves Municipal Council, the Regional Council or its unspoilt Ministry audit comment to that effect, the amount notified to the reimbursement or allowance at the earliest quarterly request ongoing residual settlement shall be reduced by the amount that have been reported wrongly.
(3). If the Municipal Council or Regional Council does not rectify the deficiencies, and this has or may have resulted in economic losses for the State, can set off the line Ministry.
(4). Correction of errors and omissions, including misunderstandings, without regard to whether those responsible have been in good faith, or whether the fault or defect in any other way have been excusable, see. However, paragraphs 5 and 6.
(5). Rectification of already incurred, however, must not be done, if we are talking about quite unimportant expenditure, or if the administrative effort to correct the error in the present case would be disproportionate compared with the result that will be achieved.
(6). The line Ministry may disregard the requirement of correction when there are exceptional reasons.
(7). The audit has found that the incorrect application of the rules has been made errors and deficiencies in a larger number of uniform cases, these may be directed by the fact that the Municipal Council or Regional Council carries out an estimate of how much the State's refund or reimbursement would have been changed if the rules had been followed. This estimate can be verified by the usual audit assessment of the reimbursement statement.
(8). If the audit finds deficiencies, the municipality has no duty to review the other cases within the territory concerned, with a view to further adjustments. The line Ministry may, however, decide that the municipality is carrying out a review of the remaining cases, if this is necessary due to the nature and extent of the error ' or deficiencies.
Chapter 11 Audit Audit execution section 69. The review of the local and regional accounts concerning the areas covered by this Ordinance, be carried out by the revision approved by the supervisory authority, in accordance with article 3. the law on local government administration and law on regions and of the decommissioning of the county municipalities, the capital's Development and the capital's Hospital community.
section 70. Revision after tests 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. The review shall make an assessment of whether or not they have been taken into account in the management of the guilty economic means and by the operation of the companies covered by the financial statements.
(2). The audit is performed in accordance with good public audit practice, as defined in § 3 of the law on the revision of the State's accounts, etc.
(3). Revision after tests by audit visits in the course of the year, on the municipal or regional administrative and accounting practices in areas covered by this order, including business processes, internal control procedures, as well as procedures for case management, is adequate and functioning safely. The revision include the municipality's or region's application of computerised systems associated with it.
(4). The review shall be organised taking into account its importance to the governmental authorities, management and control.
(5). The review carried out by a combination of system-and substantive testing based on the auditor's professional assessment of the municipality's or region's systems, business processes, control environment, etc.
(6). The review carried out by sampling surveys, where the method can be statistically based as well as based on the auditor's concrete and General experience with the risk of error on each area. The selection of samples shall be carried out with a particular emphasis on the newly-established personal matters and on matters and proceedings in which by attribution or the calculation of benefits or grants included an estimate. The selection of samples should also be done on the basis of a materiality criterion, which, among other things. included relationship of economic, sagsbehandlingsmæssig, principled and local character.
(7). In the light of relevant analyses and assessments of the Ministry the Ministry may require that the auditor carries out audits on one or more portfolios announced by the Ministry. The announced shipping included in the auditor's planning of the annual audit of the areas covered by the notice.
§ 71. The review of individual cases planned and carried out from the auditor's professional assessment of materiality and risk for services and grants covered by the Ordinance, however, see. section 70, paragraph 7, of the ministries announcement of particular revision and section 82 of the employment Ministry's focus audits.
(2). The review of individual cases must be made within a shorter number of years on all accounts for which must happen person posting, regardless of the number of cases or the amounts of the basic regulation. However, section 70, paragraph 4 of the audit organization.
(3). A requirement for the auditor may waive the annual personsags review on individual areas and accounts is that the auditor has provided a reasoned otherwise convinced that the proceedings on the field is reassuring, and that the accountant has prepared a training audit plan for the accounts that are not being revised every year. The review explains and justifies fravalget.
(4). Revision after tests, whether by case creation and by follow-up exploits the possibilities of carrying out checks of information on economic conditions, including, where necessary, compare data from different registers.
(5). Revision after tests, whether the conditions for obtaining State reimbursement, see. § 3 are fulfilled.
(6). The review shall ensure that loans granted in accordance with the law on individual accommodation assistance is guaranteed as stated in § 36 of the law on individual accommodation assistance. The review shall ensure furthermore that the Municipal Council in due extent, travel claims for the repayment of amounts unduly received housing subsidies and loans in accordance with the law on individual accommodation assistance. The review shall ensure finally that repaid loans fully deducted in the reimbursement statement.
(7). The review shall ensure that the collection of maintenance payments, the repayable amount in accordance with the law on individual accommodation assistance and amounts under section 62 of the Act on public housing, etc., as well as of other benefits and grants with repayable shall be carried out in accordance with the laws, regulations and administrative measures to that effect.
Audit access to information, etc.
section 72. The Municipal Council or Regional Council gives the review the information as well as the access to carry out investigations, etc., as the review deems necessary, and provide the review the assistance which the Audit deems necessary in order to perform the duties.
Inventory of State reimbursements and grants section 73. The final annual reimbursement grant statement and statement of grants and related specifications provide the revision with an endorsement to the effect that the statement is revised, and the revision is carried out in accordance with the municipality's or region's audit regulations and this order.
(2). Such endorsement shall comprise the auditor's statement that the Declaration is made in accordance with the law.
§ 74. Has the review pointed out that an amount wrongly declared to refund, or that there is a home taken for large grants from the State, the responsibility of the Municipal Council or Regional Council to ensure that there will be corresponding deduction from amounts later notified to refund, respectively, comes to payout in the form of grants. The review shall ensure, as part of the review the following year that this has been done in a timely manner.
Report on the audit of the accounts of local and regional

§ 75. The revision shall deliver annually, at the latest at the same time as submission of report on the review of the municipality's or region's other accounts, report on the review of the municipality's or region's accounts of benefits and subsidies covered by this order, see. § 1.
(2). The report sets out the review as well as for all significant facts which have given rise to comments. In addition, sets out conditions of principle or economic importance, as an auditor finds occasion to draw, including cases where the interpretation of applicable rules gives rise to doubts. The report outlines in a separate section for the review of the expenditure that is or could be reported to the State reimbursement in accordance with the specific rules on the financing of expenditure relating to foreigners.
(3). The report sets out the extent to which the municipality or region have secured control of the information about economic conditions, as recipients of benefits are given. In cases after the law on individual accommodation assistance accounted also for the municipality's control of the other relevant information, as recipients of benefits are given.
(4). Set out in the report for all significant errors and deficiencies in the set-aside cases and whether the error has been corrected. The review gives an account of the importance and size of this refusionsmæssige. In addition, explaining the observed systematic errors and shortcomings, and on the corrections have been made for the entire population in an area where there is an established error of more systematic nature in the area.
(5). The review shall outline in the report for and justify opting out of personsags areas, see. section 71, paragraph 3.
§ 76. At the latest at the same time as audit reports, etc. for the municipality's or region's accounts shall be sent to the municipal or regional regulatory authority, Municipal Council or Regional Council sends the report referred to in section 75, and response to audit observations in 1 copy to the relevant Ministry. At the same time be sent 1 copy of their response to the review.
(2). If the audit report contains recommendations on significant changes in the municipality's or region's administration, etc., which have not been carried out prior to the submission to the Municipal Council or Regional Council, Municipal Council or Regional Council by sending the audit report to the ministries account for any proposed changes and set deadlines for their implementation. It is the responsibility of the Municipal Council or Regional Council subsequent to brief the ministries and the municipality's or region's accountant, once measures have been implemented.
(3). The line Ministry reviewing audit reports and take a position on the audit observations relating to the areas referred to in § 1. The Ministry shall notify the Municipal Council or Regional Council and review the Ministry's decision of questions of importance for State reimbursement and grants as well as provide the guidance, as the review has given rise to.
(4). Has the review during the year placed delberetning on the areas covered by this order, see. § 1 shall inform the Audit Department of the Ministry on the matter.
Chapter 12 special rules for the review of grants and Government-reimbursement on the Ministry of refugee, immigration and Integration area § 77. The audit of the financial statements of governmental subsidies and reimbursement must include a base number of cases within each grant and reimbursement area and, for each account, see. § 2 and § 51, paragraph 2.
(2). The auditor shall verify whether the municipality's inventory of grants and reimbursement is correct, including 1) conditions under which the municipality can obtain grants and reimbursements, are met and documented in the case referred to in article 6. Cape. 5 and 9, 2) that from the municipality's page is made continuous follow-up of the individual's participation in the offered induction programme in accordance with the Integration Act, 3) to the number of introductory months within the individual grant categories are compiled correctly, 4) that there are signed and dated contracts in respect of the offer after the Danish Integration Act § 23, 5) to the offered courses in accordance with the Integration Act §§ 23 and 24 (a) is in accordance with the provisions of the Act and regulations in the area of integration , 6) that there is integration contracts, see. § 49.
7) to reporting from Danish education providers and deals after the Danish Integration Act §§ 23 and 24 (a), including signed and dated certificates of those foreigners are on the case, and 8) to on-call time is the amount for which reimbursement for expenses to be taken home can induction programme, has been calculated correctly.
(3). A prerequisite for that revision can refrain from performing review every year on areas or accounts is that the auditor has provided a reasoned otherwise convinced that the proceedings on the field is reassuring, and that the accountant has prepared a training audit plan for the accounts that are not being revised every year. The review explains and justifies fravalget.
Chapter 13 Special rules on Social Ministry's area on the revision of the municipal accounts relating to accommodation facilities in accordance with §§ 109 and 110 of the law on social services § 78. The municipality or region, which operates accommodation facilities in accordance with §§ 109 and 110 of the law on social service tariff-based bills shall be forwarded to the municipality (municipality of payment), if citizens are using quotations.
(2). The revision of the municipality or region, which operates accommodation facilities in accordance with §§ 109 and 110 of the law on social services after samples, 1) that the Bill referred to in paragraph 1 are calculated in accordance with the applicable provisions of the tariff calculation in the social field, and 2) that in connection with users of accommodation facilities by service § 109 available information (statement) of the municipality of users come from.
§ 79. The review of payment the municipality after samples, 1) on conditions for obtaining State reimbursement, see. § 3 are fulfilled, 2) about the home acquired reimbursement is in accordance with the municipality's costs actually incurred for tariff payment on the area, 3) whether the accommodation facility, which the municipality has used, shown by the quote portal, 4) on payment the municipality has obtained an auditor certified the tariff calculation prepared by the municipality or region who have operational responsibility for the used's shelter after §§ 109 and 110 of the law on social services, and 5) of the Municipal Council in the municipality has processed the payment received notifications from the municipality or region who has operational responsibility for reservations or other audit observations on the financial statements of housing provision in accordance with §§ 109 and 110 of the law on social services.
Audit execution on deals that are not performed by the municipality or region section 80. Performed tasks for the municipality or region of private, which does not have its own audit, after trying the municipality's or region's audit the audit work, which is referred to in §§ 70 and 78 and after tests, whether the projects are completed in accordance with the basis for the operation of the offer in the form of regulations, agreement or otherwise.
§ 81. Performed tasks for the municipality or region of private, which have their own audit, should the municipality or region ensure that the private udførers revision is familiar with the requirements of this Ordinance.
(2). The private udførers audit unit the audit work, which is referred to in section 81, including verifying whether the projects are completed in accordance with the basis for the operation of the offer in the form of regulations, agreement or otherwise. The private udførers revision shall endorse financial statements and provides an audit report, see. § 75, about the institution's conditions as well as possibly. fixed accounts within the time limit set by the municipality or region.
(3). The private udførers revision shall immediately notify the municipality or region and performs private message, if the review reveals overrides of the legislation, which is estimated to affect funds management.
(4). The municipality's or region's auditor must assess whether the information referred to in paragraph 2 performed audit can be used in the review of the municipality's or region's accounts.
Chapter 14 special rules for audits of grants and state refund at the Employment Ministry's area section 82. Employment ministreret can initiate special audits of portfolios at the Ministry's annual focus areas and establish guidelines for doing so. The guidelines can specify: 1) types of cases to be reviewed.
2) Audit methodology to be used, for example, audits, audit, management audit, substance, etc.
3) criteria for the selection of the appropriate samples in the areas as well as the sample size.
4) Reporting basis for focus revision, including afrapporteringens, afrapporteringens form content, level of detail and schematics.
Chapter 15 specific rules on audits of accounting documents on the Ministry of Employment and the Ministry of refugee, immigration and Integration areas, when the task will be performed by other than section 83 municipalities. Performed tasks for the municipality of other actors, including private, which does not have its own audit, after trying the municipal audit the audit work as well as other actors after rehearsals, whether the projects are completed in accordance with the basis for the operation of the offer in the form of regulations, agreement or otherwise.
(2). The requirements referred to in paragraph 1 may be waived if there alone in the case of the purchase of single seats, or if the other player is subject to public review in accordance with other legislation. The line Ministry can draw up detailed guidelines on the subject.

section 84. Performed tasks for the municipality of other actors, including private, which have their own audit, the Municipal Council to ensure that the second operator's revision is familiar with the requirements of this Ordinance. The municipality's audit shall ensure that the accounts are subject to reassuring revision. The second operator audit performs audit workers, including verifying whether the projects are completed in accordance with the basis for the operation of the offer in the form of regulations, agreement or otherwise. The second operator audit endorse financial statements and provides an audit report, see. § 75, about aktørens relationship with the municipality within the time limit, the municipality shall determine.
(2). The other operator's revision should immediately give the other player and the municipality of communication, if the review reveals the law overrides that is estimated to affect funds management.
(3). The requirements of paragraphs 1 and 2 may be waived if there alone in the case of the purchase of single seats, or if the other player is subject to public review in accordance with other legislation. The line Ministry can draw up detailed guidelines on the subject.
Chapter 16 Rigs auditor's accounting review § 85. The Auditor General performs accounting review in the areas referred to in paragraph 1 in accordance with the provisions of §§ 5 and 6 of the law on the revision of the State's accounts, etc.
(2). The Auditor General can of municipal and Regional Council require all such information after the Danish national auditor's estimate is of importance for the financial review, see. section 12 of the Act on the audit of State accounts, etc.
(3). The Auditor General may at any time carry out the accounting review referred to in paragraph 1 shall be at the place where the accounts are placed on, or where the necessary material in fact exists, see. section 13 of the Act on the audit of State accounts, etc.
Chapter 17 the entry into force of § 86. The notice shall enter into force on the 1. July 2010.
(2). Executive Order No. 1305 of 15. December 2009 on State reimbursements and subsidies, as well as accounting and auditing at the Ministry of the Interior and Social, Employment Ministry and the Ministry of refugee, immigration and Integration areas shall be repealed.

The Labour Directorate, the 28. June 2010 Josiane P/Morten Bergulf