Chapter 1 The purpose of the accounting entity

Chapter 2 Scope of the financial entity

Chapter 3 Organization of the accounting entity

Chapter 4 System Usage

Chapter 5 Ministerie, company and accounting instructions

Chapter 6 Accounting Registration

Chapter 7 Paying business

Chapter 8 Determination of accounts

Chapter 9 Retention of accounting material

Chapter 10 Management tasks

Chapter 11 Dispensation from the rules of the notice

Chapter 12 Entry into force.

Publication of the state's accounting system, etc.

Under section 3 of the law. 131 of 28. March 1984 on the state's accounting system, etc. shall be determined as follows :

Chapter 1

The purpose of the accounting entity

§ 1. The accounting system must contribute to a secure and efficient financial management at all levels in the state administration, including the tax area, and should be as far as possible digital with the use of the least possible resources and maximum automation.

Paragraph 2. The accounting system must provide the necessary information for the continuous internal accounting follow up, the periodic clearance of accounts and the annual presentation of the accounts. Furthermore, the accounting system must contribute to the preparation of annual reports.

Paragraph 3. The accounting system shall contribute to the auditing of accounts under applicable law.

Chapter 2

Scope of the financial entity

§ 2. The provisions relating to the state's accounting system shall cover all state institutions, i.e. departments, underlying institutions, special funds, etc., and self-supporting institutions that are included in the appropriation laws, with an operating appropriation on an equal footing with the actual state institutions.

Paragraph 2. The provisions shall also include state-financed institutions which are admitted to the appropriation laws under the state-funded independent institution of the authorisations type.

Paragraph 3. Furthermore, the provisions shall apply to self-governing institutions, associations, funds, etc., the accounts of which are covered by Article 2 (2) of the State Accounting Act. 2. Departements shall communicate to the Economic and Financial Authority the institutions covered by the section 2 (2) of the State Accounting Act. 2.

Chapter 3

Organization of the accounting entity

Definitions

§ 3. A company is the designation of a management unit within a ministerial area, the management of which is the budget and accounting officer for one or more main accounts of the appropriation laws in the area of the ministerial area and any common sparagus on the premises ; The Finance Bill.

Paragraph 2. Selling institutions covered by Section 2 (2). 2, shall also be regarded as undertakings.

§ 4. An accounting institution is an organisation under a company with an independent responsibility for the execution of all or part of the undertaking ' s tasks.

Paragraph 2. Furthermore, as a holding accounting institutions, the institutions shall also be considered to be institutions and so on which are subject to section 2 (2). 2, and paragraph 1. 3.

Paragraph 3. An accounting institution manages one or more bookkeeping / accounting records.

§ 5. A bookkeeping group is an accounting-balancing device / activity both continuously and in accounting-related matters.

Ministry of Finance

§ 6. The Ministry of Finance lays down rules on the state's accounting.

Paragraph 2. The Danish Agency shall be responsible for the design of the rules on the accounting system of the state. All draft laws, notices and circulars containing provisions on the state's accounting system shall be submitted to the Economic and Financial Authority for approval.

Paragraph 3. The Danish Agency shall be in charge of the state accounts of the Ministry of Finance.

Paragraph 4. The Finance Management Board shall make liquidity available to them in section 4 (4). 1, the accounting institutions listed.

Paragraph 5. The Danish Agency has a responsibility for the people in paragraph 11, paragraph 1. The systems of 1 and 2, as well as the related assistance systems.

Paragraph 6. The financial management board also has the overall responsibility for planning and implementation of conversion of the budget. The application of the areas of the ministerial area in section 11 (1). One and two, mentioned systems.

Paragraph 7. In accordance with legislation, in accordance with legislation, a number of cross-cutting management and accounting tasks shall be assigned to the Management Board on behalf of companies, such as securities management, guarantee management and lending operations.

Department of the Ministry

§ 7. The departments of the Ministry shall lay down in cooperation with the Office of the Economic and Monetary Affairs Agency in the area of the ministerial area.

Paragraph 2. The departments shall organise the accounting system within their territories, including restructuring in respect of the minister area's application of the provisions of section 11 (1). 2, mentioned systems. The departments are verishing compliance with the rules on the state's accounting system and shall ensure the provision of the information referred to in section 1.

Paragraph 3. In organising the accounting system, the departments shall ensure that the undertakings and the accounting institutions have such a level as to enable them to carry out a responsible organization of the accounting system.

Paragraph 4. If this is not possible, the departments shall in any other way ensure that a responsible organization of the accounting officer may be properly organised by the aggregation of the accounting services in joint accounting operations centres or are carried out by the accounting officer ; external operations centers.

Paragraph 5. The departments must prepare a ministry instrumentation, cf. § § 13-15.

Businesses

§ 8. Companies are included in the Corporate System Management System.

Paragraph 2. Companies are organising the accounting system within their territory, including the division of the accounting institutions in the area.

Paragraph 3. Companies covered by Section 3 (3). 1, prepare a business instruction, cf. § § 16-19.

Accounting institutions

§ 9. Accounting institutions with associated bookkeeping groups shall be included in the corporate conglomination of the Economic and Financial Services System.

Paragraph 2. The accounting institutions shall organise the accounting system within their own territory, including the organisation of reporting to the systems used and the control over it from the systems received.

Paragraph 3. The accounting institutions must draw up an accounting instrument, cf. § 20-23.

Central Corporate Registry (CVR)

§ 10. Companies are recorded as a general rule such as Companies in the Central Enterprise Registry (CVR).

Paragraph 2. Exceptionally, accounting institutions may be admitted under Section 4 as companies in Central Business Register (CVR) when corporate management for the company under section 3, whereas the institutions are governed by the department ' s department.

Paragraph 3. For institutions covered by Section 2 (2). 1, the recording is carried out in the CVR of Statistics Denmark in consultation with the Economic and Financial Services and the department of the Ministry of the Ministry.

Paragraph 4. For institutions covered by Section 2 (2). 2, the recording shall be made in the CVR of the Enterprise and the Corporate Protection Agency.

Chapter 4

System Usage

§ 11. Institutions covered by Section 2 (2). 1, the obligation to use it by the Economic and Financial Services Administration System, cf. Chapter 8.

Paragraph 2. Institutions covered by Section 2 (2). 1, moreover, is required to use the basic systems of the economy, payment and pay area made available by the Danish Agency for Economic and Monetary Affairs. The basic systems of the financial management system are apparent from the Financial Administrative Guidance of the Financial Ministry of the Financial Guidance (OAV).

Paragraph 3. Connecting to the in section 11 (1). One and two of the above systems shall be in accordance with details of the agreement with the Finance Management Board.

Paragraph 4. Use of systems other than those referred to in paragraph 1. 2 mentioned, presupcts the approval of the Ministry of Finance Approval shall mean that the areas concerned are operated by a system that satisfies the information, security, control and time requirements, which shall apply at all times to the requirements of paragraph 1. 2 mentioned systems. An authorisation shall also require that data be exchanged electronically or otherwise with the system of the financial management system. The Ministry of Finance will inform RigsAudit of any approvals.

Paragraph 5. Institutions applying complementary systems to support the digitization of the accounting system must ensure that the additional system of the supplementary system continues to support current state standards. The review shall have access to its opinion before the entry into service of supplementary systems, provided that they are relevant to the audit.

§ 12. System use for institutions covered by Article 2 (2). 2 and 3 shall be agreed between the Ministry of Finance and the Economic and Financial Services. The RigsAudit is being briefed on such agreements.

Paragraph 2. Selling institutions covered by Section 2 (2). 2 and 3 shall be obliged to apply the payment systems of the Economic Management System to receipt of grants and payments of pay to the extent that they use SLS, but may also use payment systems for other payments.

Chapter 5

Ministerie, company and accounting instructions

Ministry instructions

§ 13. Each Ministry shall compile and update a ministerial instructions describing the region's business area and division of companies, including the principal accounts including the main accounts. the common sparagraphs of the appropriation are the responsibility of the individual undertakings.

§ 14. The Ministry instruction must contain :

1) A description of the organisation of the general accounting management of the minister area.

2) A description of when during the course of the year shall be subject to the period of approval and a description of the procedures relating to the accounting approval, cf. section 36, including a specification of any formalized procedures for the performance of the department's supervisory and control functions.

§ 15. The department of the department of the department approved the Ministry of Ministry approved the Danish Ministry for the Government of the Ministry of Justice and the Government of the Ministry of Ministers.

Company instructions

§ 16. Companies covered by Section 3 (3). 1, prepare and update a business instruction that describes the business area of the business and division of the accounting institutions, including the main accounts for which the company is responsible.

§ 17. In addition to the company of several accounting institutions, the company instruction must contain :

1) A description of the way in which the company's accounting responsibilities are distributed among the individual accounting institutions under the company.

2) A description of the approval procedure for the undertaking ' s appropriation and appropriation of appropriations in relation to the accounting institutions.

3) A description of when, during the course of the year, the perio-operating periods and the procedure for the approval of the regular institutions shall be approved by the accounting institutions for the business.

4) A description of other relevant accounting procedures between the company and the accounting institutions.

§ 18. The business instruction may also include company-specific guidelines for the accounting institutions for the preparation of the accounting structure.

§ 19. The company instruction must be approved by the department.

Paragraph 2. The department of directors approved the business instruction shall be sent to the RigsAudit and the relevant accounting institutions under the organisation ' s accounting institutions.

Fiscal Instructions

20. Each accounting institution shall draw up and update an accounting instrument.

§ 21. The accounting structure shall contain at least :

1) A description of the institution ' s duties and accounting organisation, including which the accounting department administers.

2) A description of the institution ' s accounting tasks, including the specific organisation and distribution of responsibilities in relation to the expenditure and revenue management, payment management, accounting registration, including the specific organisation of the institution ' s accounting tasks and the allocation of responsibilities ; recording of dispositions, the accounts of accounts, the storage of the accounts and the management of assets and liabilities etc.,

3) A description of the institution's IT application in the context of the accounting leading a comprehensive description of the registration of transactions, including the accuracy of the material, how a full and accurate registration is accurate ; safe and how automatic generated registrations are made and a description of the storage of the accounting material, including the methods used for storage and how the accounting documents are available. Furthermore, the general controls on the IT implementation are described.

Paragraph 2. Employees engaged in system development, programming, operational management and control shall not perform functions in the context of the accounting registration and payment transactions.

§ 22. It shall indicate that an annex to the accounting structure shall show which employees are responsible for the accountancy tasks of the institution.

Paragraph 2. The supporting documents shall be stored locally in the institution and are not subject to the provision of the submission in accordance with section 23.

-23. The approval of the financial instrument by the institution's management approved the financial instrument to the establishment and to the RigsAudit for information purposes.

Chapter 6

Accounting Registration

Organizing

§ 24. The accountancy registration of the accounting institution shall be arranged in such a way as to establish a personal separation between the accounting registration and payment. Where this is not possible, separate provisions shall be included in the accounting structure with a view to ensuring checks on payments in the second way, cf. § 28.

Scope of the registration

§ 25. The registrations shall include any economic events that are important for or a consequence of the institution ' s activity. Economic events must be recorded in detail and, as soon as possible, after the events have occurred and an economic statement may take place.

Paragraph 2. The registrations shall at least include :

1) Payment transactions in the form of payments and payments.

2) Revenue transactions in the form of operating income, revenue revenues and income and revenue income, etc.

3) Expenditure operations in the form of operating costs, plant expenses and transfer costs, etc.

4) Depreciation of material and intangible assets.

5) Depreciation of fixed assets.

6) Adorder and consumption of stock for use in production.

7) Attatime and usage of committed commitments.

8) Assets in the form of intangible, material and financial fixed assets and turnover assets, including assets that are not state funds, but for whose administration and the presence of the state are responsible.

9) Liabilities in the form of committed commitments and short-and long-term debt obligations, including liabilities that are not state agents, but for whose administration and the presence of the state are responsible.

10) Commitable commitments that have a tax or revenue effect in a future financial year.

Paragraph 3. Changes to the accounting practice and transfer of assets and liabilities between accounting institutions shall be recorded according to the guidelines of the Economic and Financial Authority.

Paragraph 4. Registrations shall also include provisions, etc., in accordance with the requirements laid down in the Community. § 40.

Accruals

SECTION 26. Expenses and revenues obtained from the supply of goods and services to or from the State shall be registered where delivery has taken place. In cases where expenditure and revenue do not derive from the supply of goods and services, registration shall be made as soon as the amount may be made and at the latest at the time of payment.

Paragraph 2. The derogations from paragraph 1 shall be as follows. 1 :

1) Costs of subsidy schemes shall be recorded at the time of the submission of binding commitments.

2) Project revenues and so on whose legal upholding requires the implementation of a specified activity, revenue in line with the cost of the movement to this activity.

3) Depreciation of material and intangible assets shall be recorded systematically over the use of the asset.

4) Depreciation of material fixed assets shall be recorded when a lasting fall on the accounting value of the fixed asset is recorded.

5) The access and usage of the inventory stock is recorded as the inventory is being used.

6) Commitating a commitment shall be recorded when a binding event has been made and the commitment is likely, but the time of payment or amount of the amount is not. The adjustment of enslaying commitments shall be recorded where the commitment can be definitively resolved. The use of enslavied liabilities shall be registered where the obligation is implemented.

Subtitles and Documentation

§ 27. The accounting registration shall be arranged in such a way as to enable all registrations to be accompanied by accounts, accounting decisions or posts to be drawn up for external use. The figures must be capable of dissolving in the registrations of which they are composed (the transaction track).

Paragraph 2. Any registration must be documented in Annex. In Annex I shall mean any necessary documentation for transactions registered in the bookkeeping, regardless of whether the documentation is available on an electronic medium, microfilm, paper or other media. The external supporting documents shall mean the documentation derived from others other than that of the accounting institution. Other annexes shall be considered as internal. Issued externally annexes must be used. Attachments must indicate what is necessary to identify the control track (that is, document the accuracy of the registration, including clearly specifying the transaction date and amount.

Paragraph 3. The registrations shall be carried out as far as possible in the order in which transactions have been made. The registrations must refer to the associated documents and contain information that will enable the individual registration time to be determined in the entry in the booklet.

Paragraph 4. The registration must, as a basis for the registration, be approved by the authorised persons.

Paragraph 5. In the case of the initial content, the original content and the contents of the change shall be clearly stated in the material.

Paragraph 6. The accountancy registration shall, as far as possible, be automatically carried out on the basis of electronic data transmitted. Recorded on the basis of electronic transmitted data, the accounting institution shall document the individual transfer and its time-located location.

Paragraph 7. The registration must be organised and carried out in such a way as to ensure that the accounting material is not destroyed, disposed of, or distorted, as well as to the misuse of errors and abuses.

Paragraph 8. Registration shall be carried out in accordance with the appropriation laws and must be carried out in accordance with the State's Accounts plan (corporate contlanc; s).

Niner. 9. Institutions which do not apply the systems of Finance to make available to the Economic and Financial Services, cf. Section 11 (1). 4, can register according to an institution map (institution) that is uniquely referring to-and locally can be converted to the top-of-the-State Accounting plan.

Chapter 7

Paying business

In general about payment transactions

§ 28. Payment business shall be organised in such a way as to establish a personal separation between the accounting registration and the payment. Where this is not possible, separate provisions shall be included in the accounting structure in order to guarantee the checks of payments in the other way.

Paragraph 2. The amount and frequency of the payments shall be carried out on the basis of both the basis and in-payments as well as the actual implementation of the payments.

Payments Through Money Transfers

§ 29. Payments shall be made as far as possible as transfers between financial institution accounts and in the form of electronic transfers.

Paragraph 2. A forwarding institution shall be prepared and sent electronically, and the billing of accounts to a principal institution shall be received electronically by the institution.

Payment card payment

-$30. The Financial Authority shall lay down guidelines on the use of payment cards. Payment of payment cards may only be carried out in accordance with these guidelines and shall be described in the institution's financial instrument.

Auntie payments

§ 31. A financial institution can establish an institution fund for cash payments that it is not appropriate to liquidate through transfers between financial institution accounts. The institution of the institution may consist of liqueur positions as well as the confining of financial institutions.

Paragraph 2. The institution of the institution shall be limited to amounts which are absolutely necessary in the interests of the institution ' s daily and uninterrupted operation. The maximum amount of the institution of the institution shall be indicated in the accounting instrument of the accounting institution.

Paragraph 3. It shall be the responsibility of the head of an accounting institution in the case of undeclared cash inspections to make sure that the funds are available and that the cashier ' s operations are carried out in a safe way.

Paragraph 4. The security shall be required of persons or undertakings, etc., receiving payments or making payments on behalf of the State or in their care, in their possession, have any money or other values to which the State owns or is responsible.

Value Mail

§ 32. Institutions which receive regular value outpost must establish a control and record of this post as part of the post-opening.

Chapter 8

Determination of accounts

General requirements for the clearance of accounts

§ 33. The Ministry, the establishments and the accounting institutions shall be accountable in accordance with the rules at all times laid down by the Economic and Financial Services, and the accounts must be carried out in accordance with the principles governing the basis of the appropriation laws.

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

Accounts for accounting institutions, business and ministerial areas

§ 34. Financial registrations pursuant to section 25 (1). 2, as well as any appropriation amounts are part of bookkeeping within the Management Group System managed group system.

Paragraph 2. The accounting institutions under which the bookkeeping group is to be included shall be required to confirm monthly records of the registrations in the group system in accordance with the registrations in the local economy system.

$35. The registrations per ' bookkeeping group ' is convened monthly in the group system to accounts for each accounting institution, accounting for each company and accounting for each minister area.

§ 36. The accounting institutions shall approve their annual accounts for the establishments. Businesses shall lay down the instructions for the approval of the period of the year during the year, as well as the more detailed content of this authorisation, cf. § 17.

Paragraph 2. Businesses shall accept their annual accounts for the departments. The departments shall lay down the guidelines for the approval of the period of the year during the year, as well as the more detailed content of this authorisation, cf. § 14.

Paragraph 3. The parties shall approve the ministerial area ' s annual accounts to the Danish Administrative Board and the RigsReview. The Committee on Economic and Monetary Affairs and Industrial Policy shall lay down the procedures for the approval of periosteeships during the course of the year, together with the details of this approval

Paragraph 4. The approval of the annual accounts of the parties to their annual accounts shall be provided through an 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) the accounts shall contain all the accounting and partial accounts to which the minister area is responsible ;

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

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

5) on the establishment of business practices and internal controls, which ensure that the dispositions which are subject to the clearance of accounts are in accordance with the appropriations, laws and others as far as possible to ensure that the arrangements are made in the accounts ; requirements, as well as of agreements and usual practices.

Paragraph 5. The financial institutions and undertakings which are serviced by the Finance Management Economic Centre shall make the approval of their annual accounts in accordance with paragraph 1. 1 and 2 on the basis of the financial statements of the Financial Ovector and performed internal controls.

§ 37. In the context of the financial authorization, it must be verified that the consumption of given appropriations and assets and liabilities have been correctly performed. It is estimated that the consumption of appropriations seems reasonable, taking into account the activities of the previous period, and of the assets and liabilities.

§ 38. Selling institutions, etc., which are covered by Section 2 (2). 2 and 3 is not covered by § § 34-37.

Paragraph 2. Selling institutions, etc., which are covered by Section 2 (2). 3, at the very least, in the case of subsidy-service institution, prepare an annual balance of a balance sheet, a profit and loss account, a statement of the accounting practice, an inventory of movements in own funds, and notes.

Paragraph 3. The annual accounts of section 38 (3). 2, shall be endorsed by the institution with a declaration of accounts in which it is confirmed that the accounts are correctly recorded.

Annual reports

§ 39. Businesses covered by Section 2 (2). 1 and 2 shall draw up an annual report according to the guidelines issued by the Economic and Financial Services. The annual report shall provide a comprehensive, comprehensive and reliable image of the individual company ' s economy and professional performance.

Paragraph 2. The components shall be submitted by the annual reports for establishments covered by Section 2 (2). 1, to the Ministry of Finance, the RigsReview and the European Parliament's Finance Committee. The Board of Economic and Monetary Affairs shall fix the date of departure.

Paragraph 3. The annual report consists of the following elements :

1) Calculation.

2) Target reporting.

3) Financial reporting.

4) Drawing.

Paragraph 4. The annual report shall be endorsed by the company ' s management and undertakings covered by Article 2 (2). 1, moreover, of the department of the Ministry of Justice. The endorsement shall be indicated :

1) the annual report is correct, that is to say, that the annual report does not contain any significant omissions or omissions, including the adequatings and measurements of the annual report,

2) the arrangements covered by the clearance of accounts are in accordance with the appropriations, laws, regulations and other provisions, as well as in agreements and practices that have been concluded and, as such, in practice ;

3) business operations have been established to ensure the appropriate financial management of the funds and the operation of the institutions covered by the annual report.

Paragraph 5. For establishments covered by Article 2 (2), In addition, the annual report shall also include the accounting explanations necessary for the use of the authorization of the ReichAudit Review. The audit may, in addition to, obtain necessary information, etc. for the annual audit.

Paragraph 6. The components shall draw up an annual report, which will contain at least a financial reporting, endorsement and the accounting explanations necessary for the use of the authorization of the ReichAudit Review.

Disposition accounts and internal accounts

§ 40. Accounting institutions must, as appropriate, draw up commitments to enachery accounts, comprehensive agreements and commitments which will later result in revenue or expenditure in current or future financial years.

§ 41. Accounting institutions shall also, as appropriate, draw up internal accounts with information on how the institution ' s revenue, expenditure and costs etc. are distributed on, for example, the purpose, place, product and activity, etc.

Paragraph 2. The internal accounts must be able to provide the basis for the light of the costs or costs of cost or are expected to cost, inter alia, to the preparation of cost allocations, as well as the factors that determine the consumption of the costs ; resources for production. Similarly, the internal accounts must be able to form the basis for producing the annual report.

State accounts

§ 42. Accounting information in accordance with approved annual accounts, cf. Section 34-37 is part of the state count of the Economic and Financial Management Board.

Paragraph 2. The Ministry and the institutions shall, to the extent of the Economic and Financial Services Committee, provide additional accounts for the identification of the national accounts, including such notes and views of the state activity necessary ; for the proper understanding of the accounts.

Chapter 9

Retention of accounting material

§ 43. The following shall be regarded as :

1) Registrations, including the transaction track.

2) Exhibit and other documentation and information, moreover, which are necessary for the control track.

3) Accounts, accounting inventions or exhibitions.

4) Instructions, including descriptions of the bookkeeping, electronic data exchange, and the descriptions of the systems to store and convent storage of accounts.

5) Audit notes and reports.

§ 44. The institution shall keep the accounting documents in a reassuring manner for five years from the end of the financial year to which the material relates, unless a longer period is specified in other provisions. The preservation must be carried out in a way that allows for the entire retention period to permit an independent and unambiguous means of finding the accounting material in question.

Paragraph 2. If the accounting material is retained on electronic medium, microfilm or other similar manner, it must be printed in clear-writing, without processing, calculations or customizations.

Paragraph 3. The computerised appendixes used for the accounting must be kept in their original form and format. The preservation must be such that the requirements for authenticity and integrity are complied with and such that data is not lost in whole or in part as a result of errors, breakdowns or other operating disturbances, whether stored in the data subject ; or at a third party.

Paragraph 4. The form of paper converted into electronic means for storing electronic medium, microfilm or parable is capable of being destroyed.

§ 45. The accounting material shall be stored here in the country, cf. however, paragraph 1 2-3.

Paragraph 2. The financial material relating to the institution ' s activity in this country may for the current and last month be stored abroad.

Paragraph 3. Internal and external supporting documents for the institution's activities abroad may be kept in that country during the entire storage period. Other accounting documents for the institution ' s activities abroad may be kept in that country for the current and in the previous three months.

Chapter 10

Management tasks

Management of expenditure and income

§ 46. The accounting institutions must carry out a responsible management of expenditure and income. Business procedures and internal controls shall be determined in the structure of the accounting structure, taking into account materiality and risk.

Paragraph 2. The management of expenditure and income shall include the disposal and approval of the revenue / income vouching. In addition, the management of revenue write / collection for taxes and charges shall apply to taxes and debtors.

Paragraph 3. Subsiding includes the conclusion of contracts, purchases of goods and services, etc., resulting in or may result in expenditure or revenue for the accounting institution. The impromping must be approved by an authorised person in accordance with the appropriations given and taking account of the Ministry of Finance. The Ministry of Finance may require the scope of the arrangements made by a specific nature.

Paragraph 4. Approval of the material and financial content of the Annexes shall include the material and economic content of the Annex, in which respect to be carried out of the delivery of the products referred to in the Annex, etc., shall be provided and the Annex is correct. Where there is no direct compensation, checks shall be carried out on the basis of the basis for the expenditure / revenue of the expenditure and that the procedures and procedures laid down have been followed and that the Annex is correct.

Management of values and obligations

§ 47. The accounting institutions must carry out a sound management of the accountancy assets and liabilities, as well as any other values and obligations which the institution has at its disposal.

Paragraph 2. The accounting institutions shall continuously vote the accountancy registrations of assets and liabilities, including box and liqueur positions.

Paragraph 3. The accounting institutions shall, as appropriate, carry separate inventories of essential accountancy assets and liabilities, as well as other essential values and obligations where such specifications do not appear in the accounting ; the registration or institution ' s facility.

Paragraph 4. The accounting institutions must periodically carry out checks to ensure that accountancy assets and other values are present, and that there is a fair use of these.

Legatadministration

§ 48. Formulas belonging to grants governed by state institutions in accordance with the fund are to be managed independently of the state's assets and free of charge for the State.

Management of other non-governmental assets or liabilities

§ 49. State institutions that manage non-governmental assets or liabilities must be able to separate the state and non-governmental resources in the accounts. The management of non-governmental assets or liabilities requires a separate legal basis, unless a derogation has been granted for this from the Ministry of Finance.

Paragraph 2. Likits funds must be inserted into an account in the managed payment system or in a financial institution. These funds are not included in the statement of the institution of the institution. The securities are placed in an open depot in a financial institution or other comforting manner.

Chapter 11

Dispensation from the rules of the notice

$50. Deviations from the Order of the Order may be done by the Ministry of Finance or the Ministry of Finance.

Chapter 12

Entry into force.

§ 51. The announcement shall enter into force on 2. This is February 2011 and has effect from 1. January, 2011.

Paragraph 2. At the same time, notice No 1693 of 19. December 2006 on the accounting system of the state, etc.