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Notice Of Budget And Accounting, Etc. For The Common Fund

Original Language Title: Bekendtgørelse om budget og regnskabsvæsen m.v. for fællesfonden

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Table of Contents

Chapter 1 Accounting Services of the Community Fund

Chapter 2 Scope of application

Chapter 3 Definitions

Chapter 4 Budget and accounting regulations and so on

Chapter 5 System Usage

Chapter 6 Desponcation

Chapter 7 Determination of accounts

Chapter 8 The entry into force, etc.

Publication of budget and accounting etc. for the Joint Fund

In accordance with section 10, section 11, paragraph 1. 1, no. 5-6, section 12, section 15, paragraph 15. Paragraph 17, paragraph 17. Two, on the Law of the Church of the People's Church, cf. Law Order no. 560 of 17. June 2009, and section 4 (4). Three, in the law. 309 of 16. In May 1990 on the institutions of the public in the field of training and training of clerks shall be determined :

Chapter 1

Accounting Services of the Community Fund

§ 1. The accounting system of the Communities shall follow the rules of the State ' s accounting system, cf. Notice no. 1693 of 19. In December 2006, on the accounting system of the State, with the derogations referred to in Chapters 2 to 5 and 7 to 8 of this Order of the State.

Paragraph 2. The church minister is performing in section 6, section 7, paragraph 7. Paragraph 1, section 8, paragraph 8. Paragraph 1, paragraph 9, paragraph 9. Paragraph 1, section 10, paragraph 10. 3, section 25, paragraph. 3, section 34, paragraph 1. One, section 42, section 46, paragraph. 3, section 49, paragraph. 1, and 50 in notice no. 1693 of 19. December 2006 on the competences of the state and so on.

Chapter 2

Scope of application

§ 2. The provisions relating to the accounting system of the common fund shall apply to :

1) The air-saddle strations.

2) Institutions created under law no. 309 of 16. In May 1990 on the institutions of democracy in education and training for clerks.

3) Institutions set up pursuant to publication no. 1132 of 13. December 1996 on church music schools in the church.

4) The church department's I.T. office.

5) The community's administrative community.

Paragraph 2. For other authorities and institutions whose expenditure or accounting is to be covered by grants from the joint fund or to receive capital deposits, grants, loans, guarantees or other support from the Joint Fund, provided that the capital contribution and so on has a financial contribution, significant importance to the beneficiary shall apply to the provisions of Chapter 1 to 4 and Chapter 6 to 8 of this Order.

Paragraph 3. For authorities and institutions receiving subsidies from the joint fund, but are not complying with paragraph 1. 2, shall be laid down in the case of the submission of a commitment to grants.

Chapter 3

Definitions

§ 3. The National Church shall be treated as one company after notification no. 1693 of 19. December 2006 on the accounting system of the state, etc.

Paragraph 2. The Danish National Church's administrative community, which has been established in accordance with Law No 2. 210 for the amendment of the 20 of the Volkskirk's economy. In March 2006, the power of the Lolland-Falster's Stift is managed by the power sea.

§ 4. The authorities and institutions covered by Section 2 (2). 1-2 are the accounting institutions.

Chapter 4

Budget and accounting regulations and so on

The cash flow of the Community

§ 5. The National Church's administrative community receives the rural development tax on behalf of the Joint Fund.

Paragraph 2. The appropriations for the joint fund for the authorities and institutions referred to in section 2 shall be paid monthly by the administrative community of the national church, in accordance with the institutions of the Kirkeministerium approved liquidity budgets.

Paragraph 3. The parliament's administrative community may derogate from paragraph 1. 2, in the following case :

1) In the case of a disbursement of any less or

2) In exceptional cases, under the authority of the Kirkeministum.

Paragraph 4. The operating level of the Community fund shall be affixed to the Community ' s administrative Community ' s administrative act as a bank indeterminate to the best possible interest due to the liquidity of the funds.

Paragraph 5. The National Church's administrative community can accept loans in the rigiraps, according to the authority, in every case of the church department.

Budget follow-up group on the joint fund

§ 6. The budget cover group for the joint fund shall be responsible for :

1) to have the seeming of the Joint Fund's budget follow-up by the Ministry of the Community, and shall consult the Ministry on an ongoing basis ;

2) to advise the churchline on the establishment of the budget and on any subsequent budgetary changes ; and

3) to advise the church minister, upon request in questions relating to the Joint Fund.

§ 7. The budget follow group shall consist of :

1) A bishop.

2) A founder of the foundation.

3) It's a head office manager.

4) A member named after setting out of the National Council of Meniency.

5) A member appointed by the nomes of Denmark's Provstees Association.

6) A representative of the Church of the Church.

Paragraph 2. The members shall be designated by the church minister for four years at a time and may be re-appointed.

Paragraph 3. The Committee on Budgets will elect a foreman of its centre.

Paragraph 4. The church department works as a secretariat for the budget follow group.

§ 8. The Committee on Budgets shall summon up one or two budget consultations with the participation of a representative for each pin selected by the Arriving Council, and one observer from the Danish Preparation Association and one observer in the joint operation of the church shareholders ' s services ; professional organizations.

Paragraph 2. The budget consultation has the task of :

1) have the annual accounts of the joint fund and that :

2) to discuss the priority of the financial contribution of the Community fund, prior to the advisory role of the church group, on the establishment of the budget of the year.

Budget determination

§ 9. Before the end of March, the Kirkeministeries will enlist an appropriation framework for the accounting institutions for the following financial year (hereinafter referred to as the budget year). In addition, the framework does not have binding budgetary estimates for the following three financial years (hereinafter referred to as the budgetary estimate).

Paragraph 2. In the light of the appropriations issued, the accounting institutions shall draw up a draft budget for their revenue and expenditure on the common fund during the following financial year. The aforementioned draft budget shall be submitted to the church ministry before 1. June. Any proposals for new or extended activities and the expenditure incurred outside the framework of the authorization shall be submitted to the Kirkeministerium not later than that. 1. May.

Paragraph 3. Together with the budget proposals for the following financial year, the accounting institutions must submit an estimate of the institution's budget for the three following years.

Paragraph 4. Before the joint fund's overall budget is laid down, the budget for the budget shall be consulted and give a recommendation to the churchline on the budget.

Paragraph 5. The total budget of the Community fund shall be determined by the church minister by 1. November. The cheministeries shall issue authorisations relating to the execution of the expenditure of the Community fund in the immediate extension of the budget ' s definition.

Paragraph 6. Subsequent budget amendments, including changes during the budget year, can be decided by the church minister after consultation with the budget follow group. Hearing as mentioned in 1. Act. however, may be omitted if there are minor budgetary changes which are without fundamental importance.

Chapter 5

System Usage

§ 10. The accounting institutions shall be obliged to use it by the Kirkeministd ' s group. The Church of the Church may decide that the accounting institutions must use those of the Church of the Churchmen to show payment and wage systems.

Chapter 6

Desponcation

§ 11. The sponsorship of the common fund shall be subject to the rules laid down by the Ministry of Finance and the other provisions applicable to the provision of the State in accordance with the rules laid down in the Financial Ministry.

Chapter 7

Determination of accounts

General requirements for the clearance of accounts

§ 12. The individual accounting institution shall be accountable. Institutions covered by Section 2 (2). 1, in addition to the preparation of an annual report. The drawing up of the accounts and the annual report shall be drawn up on the basis of cost accounting principles.

Paragraph 2. The financial year shall follow the calendar year.

Paragraph 3. The cheministeries report in advance time-limits for the closure of the accounts and the annual report.

§ 13. Accounting institutions as mentioned in section 2 (2). Paragraph 1 shall be subject to the rules applicable to the institutions at all times and must meet at least the requirements of sections 34 to 36 (3). 1, and section 37 of the notice no. 1693 of 19. December 2006 on the accounting system of the state, etc.

Paragraph 2. The church department approves of those in paragraph 5. 1 The annual accounts of the institutions referred to in the RigsAudit Office.

Paragraph 3. The approval of the annual accounts of the churchline shall be by means of a comprehensive accounting declaration in which it is stated :

1) whether there are changes in the accounting principles which are relevant to the assessment of the accounts for the financial year in question,

2) whether the accounts contain all the part accounts of the joint fund,

3) where the use of appropriations is correctly set up,

4) the assets and liabilities have been properly set up ;

5) the establishment of business practices and internal controls which, as far as possible, ensure that the dispositions covered by the clearance of accounts are in accordance with the appropriations, laws, regulations and other provisions, as well as on the basis of which they have been concluded ; agreements and practices,

6) on the establishment of business practices that provide an appropriate financial management of the funds and the operation of the institutions covered by the annual report.

§ 14. Institutions covered by Section 2 (2). 2, shall be provided in accordance with the provisions of section 38 of the notice No 1693 of 19. December 2006 on the accounting system of the state, etc.

§ 15. The annual report of the financial institutions shall be signed by the power of application, the management board, management or congregation of the Church of the Church and the RigsAudit prior to the period in force at any time in the State.

Consolidated Accounts for the Joint Fund

§ 16. Accounting information in accordance with the submitted annual accounts shall form part of the establishment of a consolidated financial accounts of the Joint Fund.

Paragraph 2. The accounting institutions shall, to the extent of the Kirkeministerium, determine it, provide additional accounting material for the purposes of determining the consolidated accounts of the joint fund, including such notes and summaries of the activities ; which are necessary for the proper understanding of the accounts.

Paragraph 3. The Church of the Church shall prepare an annual report for the Joint Fund before 1. July of the year after the end of the financial year.

Audit

§ 17. The annual accounts of the accounting institutions and the consolidated annual accounts of the joint fund shall be audited by the Danish National Review Review.

Chapter 8

The entry into force, etc.

§ 18. The announcement shall enter into force on 1. March 2010 and has effect from 1. February, 2010.

Paragraph 2. The provision in section 6 (4). 4, in Notice no. 1693 of 19. December 2006 on the accounting system of the State shall not apply.

Paragraph 3. Publication no. 1504 of 14. In December 2006 on the budget and accounting system for the common fund, etc. are hereby repealed.

The church department, the 29th. January 2010

Birthe Rønn Hornbech

/ Klaus Kerrn-Jespersen