|Chapter 5||Entry into force|
Publication and review of the project and activity grants from the Ministry of Culture
Under Section 9 of Law No 696 of 25. June 2010 on the encoding of profits from lottery and horses-and dog-wagers, section 10 (1). 1, in Law No 1. 458 of 8. May 2013 on the Government of the Statens Company, section 8 (4). 1, in Law No 1. 457 of 8. May 2013 on art and artistic formulae, section 12 (a) (a) 1, in the law of music, cf. Law Order no. 184 of 3. January 2008, section 34, paragraph 1. 1, in the museum slop, cf. Law Order no. 1505 of 14. December 2006, section 7 (4). 5, section 8, paragraph. Article 10 (2) and section 10 (1). Three, in the law. 1604 of 26. December 2013 on media support, section 44 (4). 4, and section 53 (3). 3, in the law of support for popular information, adult education, voluntary public information, assembly and college education, as well as in the People's University (People's Information Act), cf. Law Order no. 854 of 11. July, 2011, and section 24, paragraph 4. Two, in Law No 186 of 12. In March 1997 on film,
§ 1. The commissions shall include financial reporting and the revision of grants from the Ministry of Culture for the time-limits or activities of the Ministry of Culture, on the basis of an application.
Paragraph 2. Supplements shall also mean grants provided as a guarantee.
§ 2. For the grant of $100,000. or thereunder emitting a grant to the Ministry of Culture a statement that the subsidy has been used for the purpose and that the conditions for the subsidy are, moreover, met as provided for by the Ministry of Culture in accordance with the aim of the grant. however, paragraph 1 3.
Paragraph 2. For more than 100,000 kroner. shall be held accountable to the Ministry of Culture.
Paragraph 3. In the case of grants, as a guarantee and grant granted by the Danish FilminInstitute under the Act of Movies, grant shall be paid regardless of the size of the grant.
Paragraph 4. The Ministry of Culture may, in the context of spot checks, require that beneficiaries of DKK 100,000. or thereunder shall be accountable to the Ministry of Culture.
Paragraph 5. Accounting in accordance with paragraph 1 2-4 shall include the whole of the subsidy-release project or the whole of the subsidy-release activity and specified in the authorization letter.
Paragraph 6. The financial statement or declaration shall be submitted to the Ministry of Culture within the time limit laid down in the authorization letter. A financial statement shall be signed by the grant consigleant or the management of the grant consigle; and audited in accordance with the rules laid down in Chapter 4. Accounts can be submitted digitally.
Paragraph 7. In the case of projects or activities that span over 12 months and where the grant is more than 500,000 cranes, the Ministry of Culture in the appropriation letter may provide that the beneficiary should submit one or more partial accounts and the deadlines ; for this.
Paragraph 8. Each beneficiary shall keep for five years of accounting material from the end of the calendar year in which the subsidy-release project or the subsidy-release activity has been completed and, in accordance with the requirements, the material to the Ministry of Culture.
Niner. 9. Paragraph 1-8 shall not apply to beneficiaries of grants provided as working scholarships and scholarships.
§ 3. Offer recipients receiving an annual report to the Ministry of Culture may allow the accounts of the project or activity to be included in the annual report, however, so that the accounts appear separately in an accounting note and in conformity with the accounts ; the requirements for the accounts listed in the authorization letter.
§ 4. An account shall be accompanied by a report on the use of the subsidy drawn up in accordance with the requirements of the appropriation letter. It must be stated in the report how and to what extent the objective of the subsidy has been met.
Paragraph 2. Where the special target has been set for the grant, the report shall contain a report and review of the target information in accordance with the requirements of the authorization letter.
Paragraph 3. In the case of projects or activities that span more than 12 months and where the grant is more than 500,000 cranes, the Ministry of Culture in the authorization letter may provide for the beneficiary to submit one or more partial reports and the time limits ; for this.
Paragraph 4. Supplements of more than 1,000,000 kroner. the Ministry of Culture in the authorization letter may provide for the grant of a grant to carry out an evaluation of the outcome of the project or the activities of the Ministry of Culture. A report on the evaluation shall be submitted together with accounts and reports, unless otherwise provided for in the authorization letter.
§ 5. A financial contribution of DKK 100,000 or less must not be audited.
Paragraph 2. Financial contribution of more than 100 000 kroner. but at most $500,000. either have been reviewed and signed by an accounting representative, or audited by a state certified or registered auditor or by an audit body carrying out audits for municipalities or regions, cf. however, paragraph 1 4. The review or audit shall be carried out during the observation of section 10-14 of this notice.
Paragraph 3. A financial contribution of more than 500 000 kroner. must be reviewed by a state-owned or registered auditor or by an audit body carrying out audits for municipalities or regions, in accordance with the rules in section 10-14 of this notice.
Paragraph 4. Financial contribution of more than 100 000 cages, provided by the Danish FilminInstitute under the Law on Movie, must be reviewed in accordance with paragraph 1. 3.
§ 6. Receivers who will also receive operating grants from and must submit annual report to the Ministry of Culture shall submit a management declaration covering the points in section 10 (4). 2.
§ 7. Where a State institution is granted a state institution which is audited by the RigsAudit, a municipal institution which is subject to a municipal audit scheme, in accordance with the law of the local authorities, or an institution of the regions covered by a State or Government ; the auditing system, in accordance with the law of regions and so on, shall provide the institution with a management declaration covering the points in section 10 (1). 2.
§ 8. In the case of accounts covered by Section 5 (2). 2, or Section 6, the Ministry of Culture may, in the authorization letter, establish that the accounts must be reviewed in accordance with section 5 (4). 3.
§ 9. For the partial accounts in accordance with section 2 (2). 7, lays down requirements for revision of the authorization letter.
§ 10. Review or review after section 5 (5). 2, as well as revision after section 5 (5). 3, 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.
Paragraph 2. The audit shall be reviewed,
1) on the accounts is correct, i.e. without any significant errors and shortcomings,
2) whether the grant conditions in the appropriation letter have been met,
3) whether the subsidy has been used for the purpose,
4) on the beneficiary financial considerations, and
5) on the information supplied by the beneficiary of the Ministry of Culture on the objectives and objectives of the project and the objectives of the project, have been documented.
Paragraph 3. The review shall be carried out by random checks.
Paragraph 4. In the case of a change of auditor in the project or activity period, the acceding auditor shall address the severing auditor who has a duty to inform the reason for the resignation.
§ 11. 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.
§ 12. The beneficiary shall provide an auditor to the information which may be considered to be relevant to the assessment of the 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.
§ 13. The auditor shall be aware of the offences or bypassing of the rules of essential importance in connection with the management of the funds, the auditor shall be charged promptly in writing to grant to the grant recipient, as well as to ensure that it is carried out ; Three weeks, the Ministry of Culture will inform you of this. If not, it is the accountant's duty to inform the Ministry of Culture. The auditor's written comments shall be submitted together with the communication.
Paragraph 2. The same applies if the auditor is audited, or in any other way, that the implementation of the project or the activity is uncertain for economic or other reasons.
§ 14. The audited accounts shall be carried out with a certificate of assurance, of which it shall show that the accounts have been revised in accordance with the rules laid down in this notice. 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. § 10. The report may be submitted in connection with the endorsement or in an audit protocol.
Paragraph 3. The audit report or audit protocol shall be submitted by the Ministry of Culture to the Ministry of Culture, together with the account being accounted for.
Entry into force
§ 15. The announcement shall enter into force on 1. January, 2014, and shall have an effect on subsidies granted after that date.
Paragraph 2. The following notices shall be deleted :
1) Notice no. 317 of 5. May 2000 on accounts and audits and so on of the receivers of grants from the Treasury pool of the Ministry of Finance, in accordance with the law of certain games, lotteries and betting, and
2) Notice no. 924 of the 28th. September 2005 on financial accounts and auditing for beneficiaries of the Ministry of Culture, which receives subsidies under the law of certain games, lotteries and betting.
Cultural Ministry, the 27th. December 2013
/ Tommy Jensen