Chapter 1 Preliminary provisions

Chapter 2 Registration and accounting conditions

Chapter 3

Chapter 4 Eligible expenditure

Chapter 5 Payment

Chapter 6 Audit

Chapter 7 Project Evaluation and Information

Chapter 8 Inspection and monitoring of projects

Chapter 9 Entry into force

Publication of eligibility, accounting, audit and control, etc. in the payment of grants from the European Regional Fund and the European Social Fund 1)

In accordance with section 6 (4), 1, section 15, paragraph 1. 5, and section 16 (4). Seven, in law no. 1599 of 20. In December 2006, on the management of grants from the European Regional Fund and the European Social Fund and executive order, 1132 of 24. In November 2008, following the aforementioned law, the application of the powers of the Errecruitment and Construction Authority shall be :

Chapter 1

Preliminary provisions

§ 1. The Enterprise and Construction Board shall lay down rules on requirements for projects, budgets, accounts, reports, eligibility, audit, control and evaluation, etc. for projects receiving subsidies from the European Regional Fund (Regional Fund) ; and grants from the European Social Fund (Social Fund). The rules shall be determined taking into account the existing Regulations of the European Community ; 2) and decisions taken by the Commission on this subject.

Paragraph 2. The rules apply both to projects under the objective of regional competitiveness and employment and for projects or parts of projects carried out in Denmark under programmes under the objective of European territorial cooperation. The regional growth secretariats are not involved in projects carried out in Denmark with the aid of frames under the objective of European territorial cooperation, as well as certain provisions, as set out in the following provisions, shall be applicable only ; in the case of projects under the objective of regional competitiveness and employment.

Paragraph 3. The provisions of this notice shall also apply to technical assistance for the administration and so on by means of the implementation of programmes, with the decisions of small Errecruits and the Construction Authority.

Chapter 2

Registration and accounting conditions

§ 2. Aid beneficiaries receiving grants from the Regional Fund or the Social Fund shall, according to the design of the project, prepare status reports and periodic status of the project, cf. section 7 and final project accounts and project report at the project agreement, cf. § 8.

Paragraph 2. Status reports, updated project budgets, perio-cost, final project accounts, and project report must include the approved eligible activities. The approved project period is set out in the case. The eligible activities must be within the approved project period.

Paragraph 3. Project budgets, perio-envelopes and final project accounts shall be drawn up in accordance with the standards applicable to good accounting practice. Accounting and final project accounts shall include the latest approved project budget and information on the financing of the project and attached associated declarations by the auditor, cf. 20.

Paragraph 4. Deviations from an approved project budget may be accepted only if attributed to in writing has accepted the deviations, cf. however, section 8 (3). 4.

Paragraph 5. Project budgets, periochorus, status reports, project reports, and final project accounts must be signed by the Project Manager. Allowers may require project budgets, perio-envelopes, progress reports, project reports, and final project accounts, signed by both the Project Officer and the drawing-entitled character.

§ 3. The Member State shall, on further instructions, require that applications, project budgets, status reports, perio-envelopes, final project accounts, project reports, accountants ' declarations, accounting and evaluation information and so on are transferred ; for the attribus; through IT systems, 3) that enables electronic transmission of data.

§ 4. Allowers, the secretariats of the regional growth forums, cf. § 8 (3) 7 in the Act on business promotion, 4) , public or private legal entities, cf. § 8 (3) 1 and 2 and 13 (3). 1 and 2 of the management of grants from the European Regional Fund and the European Social Fund, relevant regional authorities or the RigsAudit Agency may, from the project, require further information of the impact on the assessment of the project. Reference is referenced in section 29 of project evaluation.

§ 5. The project-related expenses and revenues must be entered in the accounts in a specific account in a dimension in the beneficiary ' s accounting system or in separate accounts in a separate accounting system covering all transactions, and which are on the basis of the current basis ; in order to be able to set the project ' s financial spelling.

Paragraph 2. The Member State may fix the account plan with expenditure types, which the project will at least have to apply to project implementation.

Paragraph 3. In the case of the drawing up of the period of the period and the final project accounts, the beneficiary may present a quantified inventory of the factors used and the resettlement rates used. All expenditure and revenues must be able to be documented with approved supporting documents, which must be project-related and accounted for in accordance with the accounting rules which the beneficiary may otherwise be subject to, cf. however, paragraph 1 10.

Paragraph 4. Where beneficiaries are not subject to book obligations, the accounting rules for the project shall be used, cf. however, paragraph 1 8.

Paragraph 5. A physical or electronic supporting documents shall be provided in respect of any transaction which documents the accuracy of the registration. The annex shall describe the item or service behind the costs and revenues, including all types of discounts. If the Annex does not contain eligible expenditure, it shall be labelled which items are not considered eligible. The total net amount for eligible expenditure of the Annex shall be given. Expenditure shall be held within the project period, as must be shown in the Annex. The Annex shall be subject to approval for the proper receipt of goods or delivery of the grant.

Paragraph 6. The accounts must be capable of dissolving in the registrations of which they are composed (the transaction track). The registrations and supporting documents and supporting documents shall contain the information necessary for the documentation of the accuracy of the registration (control track).

Paragraph 7. The following shall be regarded as the accounting documents and annexes :

1) project-related registrations, including the transaction track,

2) description of the bookkeeping, including electronic data exchange contracts ;

3) instructions for internal business gangeas, for example, concerning the accounting, registration, balance of production and payroll expenditure, and the approval of these,

4) description of the systems, aids and similar procedures for the use of electronic data processing, etc.,

5) descriptions of the systems to store and relocate and restock the accounting records ;

6) project-related supporting documents and other project-related documentation, including inventories of production and payroll costs,

7) the accounts and periodic accounts, final project accounts, etc., and so on, and so on, and so on,

8) audit protocols and auditing declarations or declarations,

9) proof of compliance with the terms of the defendant, including the terms of equal opportunities, supply and information measures ; and

10) information, moreover, necessary for the control track.

Paragraph 8. The projecal of the projectors shall, notwithstanding the rules of the accounting law 5) , be retained for at least three years after the programme which has been awarded grants has been completed and is considered to the Commission. The projectstock of the project must therefore be retained until the end of 2020. If the accounting law stipulates a retention requirement until after 2020, the rules of the accounting law are in force.

Niner. 9. The presence of the Member State may require that the accounting material be submitted to a grant or other. By way of further instructions, it may require that the material be transferred through IT systems that enable electronic transmission of data, cf. § 3.

Paragraph 10. In the request for payments, the project-related and book-keeping shall be eligible and paid in accordance with section 10 in order to be part of the inventory.

Project Budget and financing plans

§ 6. The project budget must include all project-related expenditure, subsidies from the funds, revenue and other funding.

Paragraph 2. Revenue, including all forms of discounts, in the context of a project must be reported and deducted from the aid basis, as sole net costs are eligible for aid.

Paragraph 3. The project budget must set out how the project is expected to be financed. All financial items shall be fully included, including any revenue projctions. The total budgeted costs must correspond to the financing and the funding sources must be specified. The funds from the Funds must not therefore be allowed to ensure that the beneficiary is able to profit from the financing of the project itself.

Paragraph 4. In addition, the Member State may require the aid of beneficiaries to draw up a payment budget for the grant of grants.

Status reports and period communicator

§ 7. Support receivers shall set up semi-annual budgets at the time of the application. These must be accumulated in such a way that the last half-budget corresponds to the total project budget. The five-year budgets will have to include both expenditure and funding. Aid otters must twice annually send a status report and a period of periodic to the tilt. Forwarding must be done on the one of the tillsheets as indicated, including, for example, an IT system, cf. § 3. The status report and the period of the period shall be discharged at the end of February and August, with less other fixed by the forsaber. The status report, period, and the budget shall be submitted within 3 weeks of the day of the day of the day of recovery, unless otherwise provided by the forsaber. Allowers can determine a different accrual for budgets, status reports, and perio-level nships than it has been specified.

Paragraph 2. The period in which the period of time is to show a total cumulative account of the actual accounting, approved, paid and project-related expenditure and revenue. There must also be an overall inventory of the financing of the expenses paid. The period must be from the start of the approved grant period to the time of execution. This information must be combined with the budgeted expenditure and revenue as well as other relevant project data. The period of the period must be reviewed and attached to a declaration by the auditor, cf. § 21 and 26.

Paragraph 3. The status report shall include :

1) a status of the implementation of the project, including at the social fund projects, a status of the participation of the participants ;

2) a statement of completed and planned information activities ; and

3) a separate comment on deviations in relation to the original planned and approved project, including time delays in implementation.

Paragraph 4. Contains the period of payment or revenue items or overrun of those which are not previously approved by the grant grant, these new items or transcends shall not be subject to the basis of the following : the calculation of the down payment. For the purpose of calculating the first sentence, the total cumulative budget headings for the whole project shall be compared with the total cumulative costs of the entire project. Any deviation in the project, including time delays, is only approved if the attribution of the undertaking gives a written notice to this effect. If the project is not paid and paid for in the budget, then the accounts will therefore be able to determine that the subsidy will be reduced.

Paragraph 5. The accesgner may request additional information on the project ' s progress.

Final project accounts and project report

§ 8. After the completion of the project, the final projection of the project shall be submitted to a grant within one of the grant period laid down.

Paragraph 2. The final project accounts shall include an inventory of all approved and accounted for supporting projects in accordance with project-related expenditure and receipts. In addition, the expenses shall be paid, cf. however, section 10 (1). 2.

Paragraph 3. The accounts must be comparable to and contain the same expenditure and revenue items as the approved project budget. There must also be an overall inventory of the financing of the expenses paid.

Paragraph 4. Deviations on an approved budgeted expenditure item of less than 10% of the item in question shall not require prior approval when the deviation does not lead to the total approval of the entire approved budget framework of the project.

Paragraph 5. Deviations between the final project accounts and the approved project budget, or pre-approved changes to the project budget shall be commented on. Deviations, in addition to the provisions of paragraph 1. As a result of the subsidy, the approval is not to be accepted as the basis for the subsidy.

Paragraph 6. For the purpose of an assessment of the activities and the economic and social benefits of supporting measures, all beneficiaries of the project shall submit a project report to the Member State concerned on the progress of the project ; initial objectives.

Paragraph 7. At the same time, the project report shall provide an account of the activities carried out in the field of information.

Paragraph 8. The project report must be submitted at the same time as the final accounts of the project. In particular, the case may decide that the project report will be submitted later.

Chapter 3

General requirements for beneficiaries and projects

§ 9. Support receivers shall have the necessary technical, economic and organisational strength to implement the project.

Paragraph 2. For projects under the objective of regional competitiveness and employment, cf. Section 1 (1). Secondly, only subsidies for expenditure incurred and paid after the regional growth forum secretariat has received an application for structural fund resources. The regional growth forum secretariat shall lay down in the secretariat ' s confirmation of the receipt by the application, the date of receipt of which expenditure may be included.

Paragraph 3. Projects must be additive. For additionality, the purpose of regional fund and social fund activities must be complementary to the activity that would be able to take place without the aid. In the case of projects under the objective of regional competitiveness and employment, the applicant must state at least that project implementation could not be carried out in the same way at the same time or within the same time frame without the aid. The requirement for additionality also means that there can be no subsidy for projects where only legal requirements have justified projects to be implemented.

Paragraph 4. In the case of projects under the objective of regional competitiveness and employment, the EU subsidy in a project may not exceed 50% of the eligible costs and eligible expenses, cf. § 10.

Paragraph 5. In projects, existing EU rules and Danish law must be respected.

Chapter 4

Eligible expenditure

§ 10. Eligible costs may only be included in the period of the period and the final project accounts. It is a prerequisite for eligibility for the expenditure of a given expenditure for the project to which grants are provided. All expenditure shall be paid in order to provide a basis for the payment of grants.

Paragraph 2. Notwithstanding paragraph 1 1 may contribute to benefits in kind, depreciation costs and costs incurred as expenses incurred by the beneficiaries in the implementation of projects, provided that the costs are documented by means of accounting documents ; with an evidence-value corresponding to invoices. The co-financing of the funds in the case of benefits in kind may not exceed the total eligible cost of deduction of the value of the benefits in kind.

§ 11. The following expenditure shall not be eligible under the Regional Fund or under the Social Fund :

1) cost of reimbursable VAT and

2) the cost of debt interest.

§ 12. The following expenditure is not eligible under the Social Fund, but can be supported under the Regional Fund, as provided for in each programme :

1) expenditure on the purchase of equipment and equipment ;

2) expenditure on vehicles,

3) infrastructure costs ;

4) the cost of real estate and land. In the case of purchase of land, expenditure may not exceed 10% of the total eligible cost of the project.

Paragraph 2. For employees who are exclusively associated with one supported project in support beneficiaries and which, incidentally, do not perform other tasks at the beneficiary ' s beneficiary, the evidence of the time spent on the project may be carried out in the form of a written written document ; the contract of employment or additions to an existing contract of employment. In the Agreement or the supplement, the nature of work, age and salary of the work shall be indicated. The agreement or markup must be signed by the employer and the employee. The salary costs can only be included in the project accounts from the date on which the agreement or the supplement is signed.

Paragraph 3. Indivime-companies and firms with a maximum of 5 staff will be eligible for eligible costs to be paid to the owner, even though the salary is paid in the company and not be paid to the owner. In these cases, the hourly rate shall be fixed by a grant. The subsidy from the Funds may not exceed the total eligible costs of deduction from the value of this salary in these cases.

Paragraph 4. Indirect costs may be included as eligible expenditure if expenditure is distributed on the project according to a duly substantiated and reasonable method. The detailed guidelines for the inclusion of indirect costs shall be laid down by the forsageon.

§ 14. Expenditure for the sub-classes of present participants in training shall be eligible. The subsidy from the funds in the project may not exceed the total eligible cost of deduction of the value of the Participant Undertaking. The detailed guidelines for the inclusion of participating States shall be laid down by the Member State of the year.

§ 15. The taximeter grant provided by the Ministry of Education for Participants in a project may be included in the accounts as a expenditure under the project. This does not apply to the build stack supplements. The amount of the funds from the Funds shall not exceed the total eligible cost of deduction from the value of the taximeter subsidy. The detailed guidelines for the assessment of taximeter supplements and documentation shall be determined by the forsageon.

§ 16. Salary allowance and compensation, e.g. VEU and SVU repayment by the announcement of the Act of Allowance in Business-Adult Adult-and-Education Act 6) It can be included in the accounts as a expenditure under the project. The amount of the funds from the Funds shall not exceed the total eligible cost of deduction of the value of the payment grant or the compensation. The detailed guidelines for the inclusion of pay allowances and allowances shall be determined by the forsagne.

§ 17. Depreciation can be included as eligible expenditure. In the case of projects under the objective of regional competitiveness and employment, depreciation on buildings are not eligible. The detailed guidelines for the statement of depreciation and documentation shall be determined by the attribution of the accounts.

§ 18. For example, the price of a given benefit may not be determined by, for example, the collages of the interests between sales and purchaser. Afretting between parties where there is no independence must be made at cost prices.

Chapter 5

Payment

§ 19. The payment of grants shall be made in accordance with the terms of the accounts.

20. The amount of the subsidy shall be paid unless otherwise stated in the case when attributable to and approved perioders and status reports or the final project accounts and project reports and examinations ' declarations, and observed that the terms and conditions are fulfilled. In the case of the Tilsagns, the payment may be made earlier than in the case of the defendant.

Paragraph 2. If the final project accounts with the auditor's declaration and audit protocol are not submitted in a timely manner, the following shall be informed by the following reminder that a refund shall be paid with the addendum of the interest or withdrawal of the grants.

Chapter 6

Audit

§ 21. The audit shall be carried out by an independent auditor, 7) or the Danish National Review. For projects or parts of projects carried out in Denmark under the objective of European territorial cooperation, the audit shall be carried out by the supervisors, cf. § 27 of Notice no. 358 by 18. April 2007 on responsibility and division of competences, etc. in the management of grants from the European Regional Fund and the European Social Fund with subsequent amendments. The provisions of Chapter 6, except for the exceptions listed, apply equally to the supervisors.

Paragraph 2. Offer may require the project to use one of the Management Board appointed auditor.

Paragraph 3. Accountant must :

1) make a declaration to provide that beneficiaries of the beneficiary ' s business and registration systems are suitably organized ;

2) provide advice and guidance to beneficiaries, and

3) review the period of the period and the final project accounts according to the guidelines laid down by the Member.

Paragraph 4. The audit shall be carried out in accordance with internationally accepted auditing standards and a good public audit practice.

§ 22. The audits shall be auditing auditor :

1) whether the accounts are correct, that is, without any significant errors and shortcomings,

2) on the arrangements covered by the clearance of accounts, shall be in accordance with the appropriations, laws, regulations and other regulations, as well as by agreements and practices that have been concluded and, as such, practices,

3) on the granting of grants, including the provisions of the Regulations relating to the responsibility and distribution of competences, etc. in the management of grants from the European Regional Fund and the European Social Fund. 8) and this notice,

4) whether the subsidy has been used for the intended purpose,

5) on the beneficiary, the beneficiary of the aid shall be vindivinity ;

6) the information provided by the beneficiary of the expected objectives and results to be documented ; and

7) whether the management of the beneficiary has produced the productivity and efficacy assessments of the producer and the company accounts, which may be attributed to, and that the data on which it is based therein, are reliable.

Paragraph 2. The scope of the audit depends on the administrative structure and business of the beneficiary, including internal control, and other matters of the accounting decision. The project review shall include all of the project's receivers and project partners. The auditor may be based on a risk and materiality assessment in relation to more than one of the assignees and project partners. In its audit protocol, the auditor must indicate on the audit actions carried out in the assiglar receivers and the project partners. In the case of projects under the objective of European territorial cooperation, detailed rules shall be laid down for the accounting procedures of the auditor concerning the audit operations carried out.

Paragraph 3. The review may be carried out at random sampling.

-23. As part of the review, cf. Section 21, examines the existing business practices, including the business entries for the detection of the forward factors, to ensure that internal controls are reassuring.

§ 24. Aid beneficiary shall provide an auditor to the information which may be considered to be relevant to the assessment of the periodic code and the final project accounts.

Paragraph 2. Aid receivers shall allow auditor access to carry out the studies it considers necessary and shall ensure that the auditor receives the information and the assistance necessary for the performance of his duties.

§ 25. Will be auditor during the period during which a check may be carried out, cf. Section 5 (5). 8, aware of irregularities, offences or translations of rules, including the infringement of important matters in the management of the funds, including ownership change, the auditor shall be obliged to immediately : make the beneficiary aware of this and ensure that the beneficiary shall notify the aid of the beneficiary within three weeks. The communication must be accompanied by an auditor statement describing the specific conditions.

Paragraph 2. If beneficiary is not within the deadline, cf. paragraph 1, inform the grant of the Member, shall be immediately notified to the auditor to communicate to the Member. The auditor's comments are sent together with the message.

Paragraph 3. The obligation to notify the obligation set out in paragraph 1. In addition, 1 and 2 shall enter into force if the implementation of the project is uncertain for economic or other reasons.

SECTION 26. Accountant shall make declarations concerning the audited period communicator and the audited final project accounts. In the case of projects under the objective of regional competitiveness and employment, the auditor in connection with the final project accounts, as well as on the request of the forsagna, shall carry out an audit protocol.

Paragraph 2. The requirements for declarations and audit protocols for projects under the objective of regional competitiveness and employment are set out in paragraph 1. 3-6. Under the objective of European territorial cooperation, the references to the declarations of attributions shall be laid down in the aim of the declarations.

Paragraph 3. The declaration shall show that the accounts have been revised in accordance with the rules laid down in this notice, and that expenditure has been paid and paid in accordance with the rules laid down in this notice. All expenditure in the accounts shall be paid and paid in accordance with the rules laid down in this notice and with the terms and conditions. Any reservations must be indicated in the declaration. Forwarding must be done on the one of the tillsheets as indicated, including, for example, an IT system, cf. § 3.

Paragraph 4. Accountant must conduct a audit protocol with the auditor's assessment and conclusion on the audit carried out, cf. § 21. The Protocol shall provide an opinion on the project ' s progress in relation to the initial objectives, frugibility, productivity and efficiency. It must also be stated that the expenditure has been duly recorded that, where appropriate, the cost of pay may be carried out on a continuous basis and that appropriate prices have been applied, etc. in the inventory of these expenditure and that, where such expenditure is charged, and that, where appropriate, the costs incurred and that, where appropriate, they have been accounted for in the accounts and documentation of payment and payment method for the expenses incurred. There must be a comment on the audit carried out, including :

1) whether auditor meets the habilisation conditions laid down in legislation,

2) whether the auditor during its audit has received all the information requested ;

3) on auditor the final project accounts shall be taken into account in accordance with the requirements of the legislation and of this provision to clearance of the legislation, as well as :

4) the payment of grants has been used in accordance with the given conditions and whether the eligible expenditure has been done in accordance with the applicable rules.

Paragraph 5. Project managers and the drawing-up shall be signed by the Project Competer and the drawing-up of the project accounts. Accountant should be reviewed, and shall say, that project report and final project accounts have been signed by the character of the drawing-entitled character.

Paragraph 6. The reside of the audit protocol shall be submitted by the beneficiary to the accounts, together with the auditor ' s declaration of the final project accounts. Grants may require a copy of the annual report or annual accounts of the beneficiary of the beneficiary ' s annual accounts. Forwarding must be done on the one of the tillsheets as indicated, including, for example, an IT system, cf. § 3.

§ 27. The Member State may require an auditor to reply to requests for the audit carried out, etc. In the case of auditing shifts during the project period, the auditor shall immediately notify to the Member State. In the communication, the auditor shall justify its resignation. Accountant is required to pass on to the aforementioned information to an acceding auditor.

Chapter 7

Project Evaluation and Information

§ 28. Support otters must inform us that the project has been launched with grants from the European Regional Fund and the European Social Fund. 9)

Paragraph 2. Support otters must provide information on the contents and results of the project.

§ 29. For the purposes of an assessment of the activities and the economic and social benefits of supporting measures, beneficiaries must, during implementation and after completion, provide evaluation information on the progress, the results, etc. the project together with the original objectives and expected results. This information shall be given to the secretariats of the regional growth forums, the relevant regional authorities, the Erk and Construction Commission, or the Commission. By way of further instructions, it may require that the material be transferred through IT systems that enable electronic transmission of data, cf. § 3.

Chapter 8

Inspection and monitoring of projects

-$30. Representatives of the Commission may, with the participation of representatives from the Danish Agency for Trade and Construction, or the Board of Directions, may check the projects which have obtained grants from the European Regional Fund or the European Community ; Social fund. These inspections may take place from project start and as a minimum up to three years after the programme has been completed and is considered by the Commission at least three years after the project has been obtained, and is finished and calculated on the Commission. It will therefore be possible to make auditing visits until the end of the year 2020.

Paragraph 2. The Agency for Employment and Construction, or the Administrative Board, may, on the ground, control the projects which have been awarded grants from the European Regional Fund or the European Social Fund. These inspections may take place from project start and as a minimum up to three years after the programme has been completed and is considered by the Commission at least three years after the project has been obtained, and is finished and calculated on the Commission. It will therefore be possible to make auditing visits until the end of the year 2020.

Paragraph 3. Except for the one in paragraph. 2 the control of the projects referred to by the authorities of the European Court of Auditors may, the audit, the Danish Court of Auditors, officials or other representatives from the Commission (OLAF) or any other unit of central administration control projects.

Paragraph 4. For the purposes of inspection, the Acquisities and Construction Authority can obtain the necessary information from the tax authorities and other public authorities.

§ 31. Support recipients, the secretariats of the regional growth forums, the relevant regional authorities or competent institutions, shall be required to submit all relevant reports, including accounts, for inspection and auditing. Reports, including any accounting documents, must be kept for as long as a check can be carried out.

Chapter 9

Entry into force

§ 32. The announcement will enter into force on the 11th. March, 2010. At the same time, notice No 781 of 28. June 2007 on eligibility, accounting, audit and control, etc. in the payment of grants from the European Regional Fund and the European Social Fund.

Paragraph 2. In the case of projects that have received a commitment to grant the date of entry into force of this Regulation, the applicable rules shall apply to date.

1) The notice has been included in the publication of certain provisions of the Council Regulation (EC) No 1083/2006 of 11. July 2006 laying down general provisions for the European Regional Development Fund, the European Social Fund and the Cohesion Fund and the repeal of Regulation (EC) No 2. 1260/1999, amended, Parliament and Council Regulation (EC) No 1080/2006 of 5. July 2006, on the European Regional Development Fund and the repeal of Regulation (EC) No, Regulation (EC) No 1081/2006 of 5 of the European Parliament and the Council (EC) No 1081/2006 of the European Parliament and of the Council. July 2006, on the European Social Fund and the repeal of Regulation (EC) No, This is a further amendment to 1784/1999. According to Article 249 of the EC Treaty, a Regulation shall apply immediately in each Member State. The rendering of these provisions in the law is therefore based solely on practical considerations and is without prejudice to the immediate validity of the said Regulations in Denmark.

2) Particularly Council Regulation (EC) No 1083/2006 of 11. July 2006 laying down general provisions for the European Regional Development Fund, the European Social Fund and the Cohesion Fund, subsequently amended, the European Parliament and the Council (EC) No 1080/2006 of 5. July 2006 on the European Regional Development Fund, with its subsequent amendments and the Council Regulation (EC) No 1081/2006 of 5. July 2006 on the European Social Fund with its subsequent amendments.

3) See? Section 15 (3). Two, in Law No 1599 of 20. In December 2006, on the management of grants from the European Regional Fund and the European Social Fund, with subsequent amendments.

4) Law No 602 of 24. June 2005 on business promotion with subsequent changes.

5) Legislation no. 648 of 15. June 2006, the Conventions of the Accounting Act, with subsequent changes.

6) Legislation no. 555 of 8. In June 2009, the Bekendtstatement of the Allowance Act on Allowance in Business Adult-and-Education.

7) See law no. 468 of 17. June 2008 on approved auditors and auditors (revision of the auditing law) with subsequent amendments.

8) Publication no. 358 by 18. April 2007 on responsibility and distribution of powers, etc. in the management of grants from the European Regional Fund and the European Social Fund with subsequent changes.

9) Commission Regulation (EC) No, 1828/2006 of 8. December 2006 laying down detailed rules for the application of Council Regulation (EC) No Regulation (EC) No 1083/2006 on general provisions for the European Regional Development Fund, the European Social Fund and the Cohesion Fund and the Regulation of the European Parliament and of the Council. EUR 1080/2006 on the European Regional Development Fund, with its subsequent amendments.