Appendix 1

A standard endorsement without any reservations on an end-account for a grant consignon that has received 100 000. or more, in the grant of grants, in accordance with the notice of State aid to experimental electric cars.

Publication of the review of project accounts for grants under the notice of State aid for the testing system for electric cars

In accordance with text-labelling no. 104, paragraph 1. 3, to section 29.24.08 of the Finance Bill, shall be determined according to the authority :

§ 1. This notice shall apply to beneficiaries of project accounts for projects to which the Agency for Energy shall grant grants after notification of State aid to the testing system for electric cars.

Paragraph 2. Project accounts for projects to which less than 100 000 DKK has been provided. in grants, is not covered by § § 2-8. The review of project accounts for such projects is done by the fact that the Energy Management Board shall review in accordance with the terms and conditions of the Energy Management commitment on grants.

Paragraph 3. The project accounts in this notice shall mean the accounts of the total project to be taken at the end of the project in accordance with the terms of the Energy Management commitment by the Energy Management Agreement.

§ 2. Project accounts for projects to which grant has been awarded on 100 000 kroner. or more shall be revised by a state sautorised or registered auditor.

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

§ 3. The audit shall be carried out in accordance with good public audit practice, as defined in section 3 of the review of the state's accounts and so on and as specified in Section 3 (3) of the Executive Order. 2, and section 4-8.

Paragraph 2. The review is verified whether the project accounts are correct and whether the arrangements covered by the accounts are in accordance with the commitments, appropriations, laws and other regulations, as well as the agreements and practices that have been entered into and, as appropriate, the practice. An assessment shall also be made of whether the financial authorities responsible for the management of the funds covered by the accounting records shall be assessed.

§ 4. The audits shall be auditing auditor

1) on the project accounts is correct ; that is, without any significant errors and shortcomings,

2) whether the grant conditions are fulfilled, including the provisions of the notice of state grants to the testing system for electric cars and the ensuing and the terms and conditions associated with it ;

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

4) on the grant consiglias,

5) on the information received by the grant consigner to the Energy Management Agency for the implementation of the project, including in the form of quarterly and annual reports as required by the defendant, are documented ; and

6) whether expenditure has been included in the project accounts prior to the written accepted by the Member of the Commission.

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

§ 5. 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 level of the grant has an impact on the scope of the audit.

§ 6. 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 the management of funds, including 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.

§ 7. Where the auditor draws attention to offences or bylaws of regulations of essential importance for the management of the funds or whose auditor shall be aware that the implementation of the project is carried out ; insecure for economic or other reasons, the auditor shall immediately notify the beneficiary of notification and to ensure that the beneficiary ' s administration within three weeks gives the Energy Management Board written notice of this. The auditor's comments shall be submitted together with the grant consigleship ' s communication to the Energy Management Board. If the grant of grant is not given within 3 weeks, the Energy Management Board shall not give the required message, it shall be the responsibility of the auditor to give the Energy Management Board of this communication.

§ 8. The audited project accounts shall be carried out with a certificate of assurance, of which it shall show that the accounts have been revised in accordance with this notice and under the standard endorsement of the Energy Management Board, cf. Annex 1. The endorsement shall be indicated on the endorsement.

Paragraph 2. The auditor shall submit an audit report with the auditor's assessment and conclusion on the audit carried out, cf. § § 3 and 4. The report may be submitted in connection with the endorsement or in an audit protocol.

Paragraph 3. A copy of the audit report shall be submitted by a subsidy to the Energy Management Board, together with the project account accounted for.

§ 9. The announcement will enter into force on the 14th. March 2011 and shall apply to project accounts for projects to which the Department of Energy Management has announced a subsidy after the 1. January, 2009, cf. however, paragraph 1 2.

Paragraph 2. The section 3-8 of the BekendtDecision shall not apply to project accounts for projects to which an undertaking has been committed in 2009, and for which ECU 100,000 and 500,000 DKK has been granted. Supplements. Such project accounts shall be revised in accordance with the standard conditions attached to the grants of grants and, in accordance with the standard endorsement of the Energy Management, in accordance with the terms of the Energy Management Board. Annex 1.

Paragraph 3. Publication no. 55 of 24. January, 2011, on the review of project accounts for grants under the notice of state aid to the testing system for electric cars.

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Appendix 1

A standard endorsement without any reservations on an end-account for a grant consignon that has received 100 000. or more, in the grant of grants, in accordance with the notice of State aid to experimental electric cars.

endorsement of the independent auditor,

To the leaflet

Accounts on End Accounts

We have audited End Accounts for (insert)

grant recipient :

in the project :

with a ESA file number :

with total cost of DKK :

for the period :

Management of the Management of the Final accounts

Management is responsible for drawing up and paying an end accounts that gives a true picture to the project. It is the responsibility of the management that the dispositions covered by the final accounts are in accordance with the commitments, appropriations, laws and other regulations, as well as in agreements and practices that have been entered into and, in the same way, the practices, including :

Revision of the auditor and the audit carried out

Our responsibility is to express a conclusion on the final accounts on the basis of our review. We have carried out our review in accordance with Danish auditing standards and a good public audit practice. These standards require us to meet the ethical requirements and plan and carry out the audit in order to achieve a high degree of certainty that the final accounts do not contain any significant error information.

A revision includes actions to obtain audit evidence of the amounts and information given in the final accounts. The selected actions depend on the auditor's assessment, including the assessment of the risk of material error information in the final accounts, whether or not error information is caused by inaction or errors. In the case of risk assessment, auditor internal controls relevant to the establishment and termination of the final accounts, which provide a true and accurate assessment, shall be subject to the preparation of audit actions appropriate after : the circumstances, but not to express a conclusion on the effectiveness of the internal control of the institution. A review shall include, in addition, the position of whether the accounting practice used is appropriate for the accounting practice to be carried out to be fair and to assess the overall presentation of the end accounts. The audit shall include an assessment of whether the measures covered by the accounts are in accordance with the appropriations, laws and other regulations, as well as by agreements and practices that have been entered into and, in the same way, the practices, including :

It is our view that the audit evidence obtained is sufficient and suitable as a basis for our conclusion.

The audit has not given rise to reservations.

Conclusion

It is our view that the final accounts give a true picture of the expenditure of the NN subsidy, if necessary. revenues and optionally. assets and liabilities in the context of the participation in the above project. It is also our view that the arrangements covered by the accounts are in accordance with the appropriations, laws and other regulations, as well as in agreements and practices that have been entered into and, in the same way, the practice, including :

Declaration on carried out management audit

In the context of the financial review of the NN subsidy receipts for the abovementioned project, we have carried out an assessment of the extent to which selected areas have been taken due account of the financial management of the subsidy and, the information contained in the final report on the results of the project is documented and truthful for the project carried out.

Management of the Management

The management of the NN grant shall be responsible for establishing guidelines and procedures to ensure that financial considerations are taken into account in the management of the subsidy and that the information contained in the final report to the Energy Management Board is documented and true of the completed project.

Revision of responsibility and management audit carried out

In accordance with good public audit practice, we have examined, for the aforementioned project, on whether the NN subsidy has been established on a business basis that ensures an economic sense of management. In addition, we have checked the final report of the NN subsidy port of the abovementioned project. Our work has been carried out in order to ensure that the management of the selected areas is handled in an economically appropriate manner and that the information contained in the final report on the results of the project is proven and true ; for the project carried out.

Conclusion

In the case of the audit carried out, we have not become aware of the fact that the management of the aforementioned project in the areas under investigation has not been carried out in an economically appropriate manner.

Name and signature of the audit, place and date of the auditor / declaration, and the name and address and telephone number of the audit company.