Chapter 1	Scope of application
Chapter 2	Benefit of grants and rejection of applications for grants
Chapter 3	Project execution and payment of grants
Chapter 4	Accounting
Chapter 5	Accounting Accounting
Chapter 6	Disposal of the defendant and repayment
Chapter 7	Immortality and other provisions

Publication of the management of grants from pools of the areas of the labour market and the Pension Management Board

In accordance with text-labelling no. 115 to Section 17 of the Financial Act shall be :

Chapter 1

Scope of application

§ 1. The commemoration shall include the application of the authorization, including the grant of grants, accounting and repayment, and repayment, endability and rejection of applications.

Paragraph 2. The announcement shall be used for the marketing of grants of the labour market management and the Pension Board on grants. The following refers to 'the Management Board' to the grant of the grant.

Paragraph 3. The announcement shall apply mutatis mutias to project grants, etc., which are provided by the employment region.

§ 2. The notice shall also be used for the grants under the annual appropriation laws for the operation of parts of a beneficiary ' s activities and for the operation of specific areas or special activities in a beneficiary.

Paragraph 2. Chapter 2 as well as section 11 (3). 5, no. Paragraph 3 shall not apply to grants provided for in paragraph 1. 1.

Paragraph 3. Grantees of grants under paragraph 1. 1 shall submit an activity description and the budget of the appropriation wound to the approval of the forms approved in advance of the form of authorization for the grant recipient.

Paragraph 4. In the case of grants granted in accordance with paragraph 1, ' application ` shall be understood as the term ' activity description ` and ' attributed to ' the letter ' means the letter of authorization with any subsequent amendments.

Paragraph 5. Section 11 (1). Paragraph 1, and section 29 (1). 1, no. 9, shall apply to grants provided for in section 17.49.15.20. Physical handicapped people in work and qualification for annual appropriation laws do not apply to deducing any income from companies and funds.

Chapter 2

Benefit of grants and rejection of applications for grants

§ 3. In the case of an application for grants, the applicant shall apply an application form in accordance with Annex, which is on the website, www.ams.dk and www.penst.dk respectively, respectively, www.ams.dk and www.penst.dk respectively. However, § 34.

Paragraph 2. The application shall, for the application, attach a budget for the application of the aid applied. Applies in the budget planning must be based on the budgeting position, which is available on the working market or the Pension Management website www.ams.dk or www.penst.dk.

§ 4. The Management Board shall decide whether or not the preconditions for the submission of a grant of grants are met and prioritises between the applications received.

Paragraph 2. If an application is approved, the Management Board shall grant a grant of the grant of a grant under the conditions laid down in the day of signing.

Paragraph 3. The project management, cf.. Section 32 (1). 2, verify the defendant at the signing of the letter of confession within three weeks of the date of the date of the confession of the date of the date of the date of the date of the date of the confession. Otherwise, the indicnet will be removed without further notice, cf. However, § 34.

Paragraph 4. The Management Board ' s commitment to grants is binding upon receipt of the approval of the project ' s management written confirmation of the defendant, cf. paragraph 3.

Paragraph 5. If rejected or rejected an application, the Management Board shall provide a brief written explanation.

Chapter 3

Project execution and payment of grants

§ 5. The beneficiary shall undertake to carry out the project in accordance with this notice and the commitment. For the purpose of the defendant :

1) the approved application, including the budget,

2) the terms and conditions laid down in the signing letter ; and

3) the amendments to be agreed in writing by the Management Board.

Paragraph 2. A grant shall immediately notify the Board of the Administrative Board in writing if :

1) significant changes are made to the conditions laid down for the submission of the attribution ;

2) the terms and conditions laid down in the case, by the way, are not to be complied with ;

3) incidentally, there is a risk that the project may not be implemented as agreed.

Paragraph 3. A grant may not be reallocated without prior agreement between the approved budget items if this option is shown by the indictator. The extent of reprecation may, by the way, be done on the previous written consent of the board.

Paragraph 4. The beneficiary shall be responsible for the execution of the project or part of any other participant, as well as for the use of the subsidy in the same way that if the beneficiary himself had performed the entire project.

§ 6. The grant consigner shall send the following information to the Management Board in accordance with the conditions laid down in the defendant :

1) Progress reports on the implementation of the project.

2) Project accounts.

3) Budget with the specification of the expected charges for the remaining subsidy period.

4) A request for payment of grants, with an indication of the amount requested, together with information on the registration / CVR number of the grant consignon, the banking connection, etc., cf. However, § 34.

Paragraph 2. In the case of projects in which the accounts of grants are accounted for in section 20 (8), 2, shall grant a auditor declaration to the Management Board that the project's business practices and registration systems are organized in accordance with the requirements of the Agency. However, § 34, before the management board can pay subsidies.

Paragraph 3. The grant consignees shall send the final evaluation to the Management Board so that it is in the hands of the Management Board not later than three months after the end of the grant period, unless otherwise provided for in the case.

Paragraph 4. The grant consigner shall send the final project accounts to the Management Board so that it is the Management Board in the event not later than three months after the end of the grant period, unless otherwise provided for in the case.

§ 7. The steering shall be paid under the assumption that the project is carried out in accordance with the case.

Paragraph 2. Payments shall be made once the management board has approved that the conditions laid down in the case are fulfilled.

Paragraph 3. Finally, when the management board has approved the final project accounts and the final evaluation, the Board shall take account.

Paragraph 4. In the day of reckoning, the Management Board may provide that the whole of the subsidy will only be paid once the project is completed with the approval of the final project accounts and the final evaluation.

§ 8. The Management Board may take a decision on the advance payment of grants, provided that it is deemed necessary to secure the project or where it seems administratively simpler and economically justifiable. In such cases, payment shall be made in accordance with paragraph 1. 3-5.

Paragraph 2. If the project management wishes to advance payment of the project, a reasoned application shall be submitted to the Management Board.

Paragraph 3. The steering shall be paid out of grants, subject to the condition that the project is carried out in accordance with the case.

Paragraph 4. Proposits shall be made when the Management Board has approved that the conditions laid down in the defendant have been fulfilled.

Paragraph 5. Finally, when the management board has approved the final project accounts and the final evaluation, the Board shall take account.

Paragraph 6. In the case of retainer payment, the grant recipient shall submit a status report, the project accounts and the budget for the remaining subsidy period at least every six months, cf. however, section 34, as well as the time limits provided for in the case.

§ 9. The Management Board may, at any time, require within a given time limit to receive one or more of the following documents : Current status report, project accounts, and budget for the remaining period of payment.

Paragraph 2. The Management Board may, at any time, require a review declaration on the project ' s business practices and registration systems, as well as the review of the projection of the projections of the projectiles covered by Section 20 (2). 2.

Paragraph 3. The Management Board may, in exceptional cases, require a specific period of time to receive the basic documentation of the expenditure incurred from the grant recipient.

Chapter 4

Accounting

§ 10. The grant consigyee shall be required to submit project accounts as such that :

1) the grant from the Management Board is listed as a separate revenue post,

2) any subsidies from the other side to the same project, possible co-financing, and any other revenues, have been listed as separate revenue records,

3) the costs are specified in at least the same way as in the approved budget ; significant costs must be further specified, and so that :

4) the approved budget, detainees and difference between the approved budget and the costs incurred are clearly shown.

Paragraph 2. The project accounts must be dated and signed by project management, cf. Section 32 (1). 2.

Paragraph 3. If the accounts of the steering allowance are paid as part of another financial statement, the accounts may be referred to in paragraph 1. The requirements of 1 and 2 shall be satisfied by notes for this account.

Paragraph 4. Annual accounts for institutions receiving subsidies in accordance with section 2 (2). 1, moreover, shall include the assets and liabilities of the grant consiglient, cf. However, § 34.

§ 11. Deposits shall be granted to net oubt fees. Net expenses shall be understood to mean that expenditure actually entered was approved in accordance with the internal financial structure of grants and project-related, deduced from any income from the beneficiary ' s internal accounting instructions and project-related projects.

Paragraph 2. Deposits shall be granted to net oudons within the approved period of payment.

Paragraph 3. Deposits shall not be granted in the case of expenditure incurred by the applicant or undertaken to hold before the defendant is given, cf. However, § 34.

Paragraph 4. Deposits shall not be granted for expenditure relating to activities to which the subsidy is normally required to carry out in accordance with other legislation.

Paragraph 5. Deposits shall not be paid to expenditure normally borne by public institutions. For the purposes of public institutions :

1) municipalities, municipal communities and regions ;

2) State institutions, and

3) organisations, associations, companies, institutions and the like, whose expenditure is covered by at least 50% of public subsidies.

Paragraph 6. Only a limited amount of subsidies for travel, residence and representation, edits and gifts shall be limited. Any applications for a grant to this effect and the holding of expenditure shall always be justified in concrete terms.

Paragraph 7. Costs of audits carried out in accordance with section 6 (4). 2, and Chapter 5, shall be proportionable to the size of the grant.

Paragraph 8. Deposits granted from the account section 17.49.35.10. The self-activation groups for seniors in the annual appropriation laws are not covered by paragraph 1. 1 in the case of deduct from any revenue from the Member States and the like.

§ 12. Co-financing must be documented.

Paragraph 2. It must show which calculation method was used.

§ 13. Indirect expenditure and revenue must be documented and the calculation method used for the calculation must be shown. The calculation method shall be fair and transparent.

Paragraph 2. The financial accounts for indirect expenditure shall be based on actual project-related expenditure and shall not contain merit.

§ 14. Included payroll costs are calculated as a documented annual salary, including ATP and so divided by the number of annual labor hours and multiplied by the actual number of hours spent on the project. There must be a time for internal labour costs.

Paragraph 2. Internal payroll expenses may not contain :

1) Gratials or other non-contractual services, or

2) administrative expenditure calculated as part of the indirect expenditure.

Paragraph 3. For institutions receiving subsidies in accordance with section 2 (2). 1 and where the operating grants from the State cover half or more of the institution's ordinary operating expenses, the wages and employment conditions of the institution ' s staff shall be determined according to the rules of the State, cf. However, § 34.

§ 15. Payable costs must be specified, e.g. with the number of people, working hours and hourly wages, and functions.

§ 16. External consulting and training costs, etc. are collected from invoices from the supplier and must add value to the project in a reasonable proportion to the cost. The external consultant and training costs must be documented, e.g. in the form of timing, and may not exceed the market price.

§ 17. In the case of payment of the grant of transport / driving allowances, public transport operations are used to benefit preferably.

§ 18. The subsidy may be used for acquisitions of necessary equipment and equipment if this is stated in the case.

Paragraph 2. In the case of the residual value of acquisitions, cf. paragraph 1, at the end of the project, the Management Board may, in a specific assessment, reduce the subsidy by a sum, which is wholly or partially equivalent to the residue. The amount shall be repaid if it has been paid out. The grant consignon shall sell the purchase order to a realistic current market price or calculate the costs of acquisitions based on normal depreciation rules.

§ 19. Expenditure and revenues shall be entered in the accounts of separate accounts accounts so that the economic situation and development of the project are constantly accounted for.

Paragraph 2. 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 3. The account plan shall at least correspond to the degree of specifier of approved budget and the final project accounts.

Paragraph 4. Perform a project part of the total activities of a beneficiary, the project expenses and sources of financing shall be included in the aggregate result-account of the grant consigners.

Paragraph 5. For advance payment, cf. Section 8 shall be charged not immediately to be used in the accounts receipts of the grant consignon, stating that the assets contained are reserved for use for the specific project.

Chapter 5

Accounting Accounting

20. The beneficiary, which is a state institution that is audited by the impeachment auditor or an internal audit under the Article 9 of the Impement Act, shall submit the final project accounts to the Management Board, with an executive declaration, that the project accounts are a an integral part of the institution ' s accounts, which are under the control of the Danish audit, and that the original supporting documents are held by the institution.

Paragraph 2. The final project accounts for other beneficiary beneficiaries shall be audited by the auditor ' s auditor in accordance with section 21 to 28 of this notice.

Paragraph 3. Annual accounts for institutions receiving subsidies in accordance with section 2 (2). 1, the auditor shall be reviewed by the beneficiary ' s auditor in accordance with section 21 to 28 of this notice.

§ 21. The audit shall be carried out by a state sautorised or registered auditor.

Paragraph 2. In the case of a change of auditor, the acceding auditor shall address the severing auditor who has a duty to provide the reasons for the termination.

§ 22. The audit shall be carried out in accordance with good public audit practice, as defined in section 3 of the revision of the accounts of the state and so on. (Declapidation no. 3 of 7. in January 1997, and in more detail the provisions of paragraph 1. 2 and section 23-28.

Paragraph 2. The audit shall be reviewed, whether the project accounts are correct and whether the arrangements covered by the clearance of accounts are in accordance with the appropriations, laws and other regulations, as well as by agreements and practices that have been concluded and, as appropriate, practice. An assessment shall also be made of the extent to which the financial account has been taken of the management of the funds covered by the project accounts.

-23. The scope of the audit depends on the administrative structure and business of grants to the beneficiary, including internal control and other matters of the clearance of accounts. In addition, the amount of the grant (of the case) is relevant to the scope of the audit.

§ 24. The audits shall be auditing auditor

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

2) whether the grant conditions are fulfilled, including the provisions of this notice and the terms and conditions laid down in the indictment,

3) whether the subsidy has been used for the purpose,

4) on the grant consiglias,

5) on the management of the grant consiglees, the status reports and final evaluation carried out by the Management Board and the data on which it is reliable are reliable, and

6) the final evaluation shall indicate the final result of the project and assess these in relation to the initial objectives of the project.

Paragraph 2. The review shall be carried out by random checks.

§ 25. The beneficiary shall provide an auditor to the information which may be considered to be relevant to the assessment of the project accounts and the auditor's assessment of management, including targets and results obtained. The beneficiary 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.

SECTION 26. The auditor shall pay attention to offences or overrides of rules of essential importance in connection with the management of the funds, the auditor shall immediately notify the grant of the grant to the beneficiary, and to ensure that the beneficiary ' s beneficiary ; the Management Board shall inform the Management Board within three weeks. Otherwise, the auditor's duty is to inform the Management Board. The auditor's comments are sent together with the message.

Paragraph 2. The same applies if the auditor is audited, or in any other way, to ensure that the implementation of the project is uncertain for economic or other reasons.

§ 27. The revised project accounts shall be provided with an endorsement of the declaration of the auditors in force for the endorsement of the independent auditor, which is available on the RigsAudit website (www.rigsrevisionen.dk/paategning.html).

Paragraph 2. The auditor shall submit an audit report with the auditor's assessment and conclusion on the audit carried out, cf. § 24. The report may be submitted in connection with the endorsement or in an audit protocol.

Paragraph 3. The auditor's assessment and conclusion on the audit carried out shall be disclosed separately for the points in section 24 (4). 1.

Paragraph 4. A copy of the audit report shall be submitted by a subsidy to the Management Board, together with the project accounting records.

§ 28. Supplements under DKK The provisions of Chapter 5 of the notice shall apply to 500 000 in the notice of any deviations, as specified in the specific indictments.

Chapter 6

Disposal of the defendant and repayment

§ 29. The Management Board may decide to lapor fall in whole or in part if :

1) the grant consignon has given false or misleading information or information of significance for the decision on the grant of grants or payment of grants,

2) the project has not started within 6 months of the approved start date,

3) the project shall be abandoned ;

4) the beneficiary goes bankrupt, enters winding-up proceedings, stops its payments, begins negotiations on foreclosure words, or if there is a notice or arrest at the grant recipient,

5) not in accordance with the terms and conditions of the terms or under section 9 :

a) auditor declaration on business procedures and registration systems,

b) status report,

c) project accounts,

d) budget for remainder period,

(e) a request for payment of grants and

(f) the basic documentation for the costs incurred ;

6) the grant consignon does not submit the final project accounts and final evaluation no later than three months after the end of the grant period (unless otherwise specified in the case),

7) the project is not carried out in accordance with the terms of the defendant ;

8) The management is unable to approve status report, ongoing project accounts, budget for remaining payment period, payment request, final project accounts, or the final evaluation,

9) the total of the approved, bookkeeted and actual project-related expenditure deducted any revenue from the final project accounts for less than the subsidy, including that, from the other side, etc., may appear to be greater than it prefixed at the performance of : the subsidy ;

10) there is the residual value of acquisitions purchased for the grant ; the Management Board shall make a specific assessment of their claims ;

11) a falsified repayment has not been paid to the Management Board no later than two months after the due date, or

12) the conditions for subsidies are, moreover, significantly altered.

Paragraph 2. The Management Board may decide that payment of grants shall be repaid in full or in part in the cases referred to in paragraph 1. The circumstances indicated.

Paragraph 3. A beneficiary shall be obliged to notify the Board of the Management Board of the Agency for the suspension or reduction or repayment of grants by the Danish Board of Directias.

Chapter 7

Immortality and other provisions

-$30. The decision of the Management Board shall not be brought to the administration of any other administrative authority.

§ 31. Literature, results, etc., developed for the project, are at large disposal for the Management Board and the grant consignon, cf. However, § 34.

Paragraph 2. The results of the project may be freely published by the Management Board and the grant recipient. It must be stated that grants are provided by the Ministry of Employment. The management shall be informed within four weeks prior to the publication of the results of the project, unless otherwise provided for in the case referred to in the case of the project. However, § 34.

§ 32. The documents referred to in section 2 (2). 3, section 3, section 4 (4). 3, section 6 (4). Paragraph 1, section 6, paragraph 6. 3-4, section 8, paragraph 8. 2, section 9 (4). 1-2, section 10 and section 11 (4). 6, must be dated and signed by project management.

Paragraph 2. For the purpose of the project, the person (s) shall mean the person or persons shown in the application as project owner, project manager or the accounting officer for the project, or the person or persons authorized by the Administrative Board as a project, project manager or as the accounting officer for the project.

§ 33. The Management Board shall be notified in writing and by specifying the name of the relevant artery and the Finance Bill Party. After receipt of the description, the register of the project also receives the project's journal number at the Management Board.

§ 34. The Management Board may, in exceptional cases, derogate from the provisions of section 3 (1). 1, section 4 (4). THREE, TWO. pkt., section 6 (4). 1, no. 4, section 6 (4). 2, section 8 (4). 6, section 10, section. 4, section 11, paragraph 1. 3, section 14 (4). 3 and section 31.

$35. The announcement shall enter into force on the 15th. April 2011, with effect on commitments made on 15. April 2011 or later. 1)

Paragraph 2. Publication no. 1400 by 14. In December 2009 on the management of grants from pools below the territory of the labour market management area, shall be repealed. However, the decision shall apply to undertakings given by the 14th. April 2011.

1) A guide has been drawn up for the announcement.