Overview (table of contents)
Date of entry into force of
The full text of the Decree on the financial statements and review of project and activity grants from the Ministry of culture
Under section 9 of Act No. 696 of 25. June 2010 concerning the distribution of profits from lotteries and horse and dog bets, section 10, paragraph 1, of the lov nr. 458 of 8. may 2013 for the National Arts Foundation's company, section 8, paragraph 1, of the lov nr. 457 of 8. may 2013 on Visual Arts and artistic design, section 12 (a), paragraph 1, of the law on music, see. lovbekendtgørelse nr. 184 of 3. January 2008, section 34 (1) of the Act, without prejudice to the Museum. lovbekendtgørelse nr. 1505 14. December 2006, § 7, paragraph 5, article 8, paragraph 2, and article 10, paragraph 3, of law No. 1604 by 26. December 2013 on media support, article 44, paragraph 4, and section 53, paragraph 3, of the law on support to the educative adult education, voluntary work Association and daghøjskoler as well as educative public University (General education), see. lovbekendtgørelse nr. 854 by 11. July 2011, and article 24, paragraph 2, of law No. 186 of 12. March 1997 on film, fixed: Chapter 1 Scope § 1. The notice includes the financial reporting and auditing of grants from the Ministry of culture to temporally defined projects or activities on the basis of an application.
(2). By grant understood also grants that are provided as a guarantee.
Chapter 2 accounting section 2. For grant of DKK 100,000 or less shall deliver the grant recipient for the Ministry of culture, a statement that the grant is used for the purpose, and that the conditions for the grant are fulfilled, as laid down in the authorization letter from the Ministry of culture, see. However, paragraph 3.
(2). For grants of more than 100,000 DKK shall grant recipient accountable to the Ministry of culture.
(3). For grants awarded as a guarantee and subsidies granted by the Danish Film Institute pursuant to lov om film presenting the grant beneficiary accounts regardless of the amount.
(4). The Ministry of culture in the context of random checks may require that recipients of grants at 100,000 USD or less must be accountable to the Ministry of culture.
(5). Accounts in accordance with paragraphs 2 to 4 shall include the entire grant operative project or the entire grant operative activity and be specified as indicated in the authorization letter.
(6). Accounts or statement are submitted to the Ministry of culture, within the time limit laid down in the authorization letter. A company must be signed by the beneficiary or beneficiary's grant management and revised according to the rules laid down in Chapter 4. Accounts can be submitted digitally.
(7). By projects or activities, spanning more than 12 months, and where the grant is more than 500,000 DKK, the Ministry of culture in the authorization letter provide that the grant recipient must submit one or more partial returns and limits.
(8). Any beneficiary shall keep accounting material for 5 years from the end of the calendar year in which the grant operative project or grant the operative activity is completed, and after the requirement to submit the material to the Ministry of culture.
(9). Paragraphs 1 to 8 shall not apply to beneficiaries of grants, which are awarded as scholarships and fellowships.
§ 3. Beneficiaries who receive operating grants from and must submit annual report to the Ministry of culture, can let the accounts for the project or activity included in the annual report, however, so that the accounts will appear separately in a fiscal note and meet the requirements for the accounts listed in the authorization letter.
Chapter 3 section 4 of the Report. A company must be accompanied by a report on the application of the grant drawn up by the beneficiary in accordance with the requirements of the concession letter. It must be indicated in the report, how and to what extent the purpose of the grant have been met.
(2). Are there specific targets for letter of authorization to the subsidy, the report should include a reporting on and explanation of the corrective action in accordance with the requirements of the concession letter.
(3). By projects or activities, spanning more than 12 months, and where the grant is more than 500,000 DKK, the Ministry of culture in the authorization letter provide that the grant recipient must submit one or more submit and limits.
(4). By grant of more than 1.000.000 USD may the Ministry of culture in the authorization letter provide that the grant recipient must carry out an evaluation of the project's or activity's results after the cultural Ministry's instructions. A report on the evaluation must be submitted together with the accounts and report, unless otherwise provided in the concession letter.
Chapter 4 review section 5. Accounts for grants amounting to 100,000 USD or less should not be revised.
(2). Accounts for grants of more than 100,000 DKK 500,000 DKK but most must either be reviewed and signed by an expert person, or be audited by a chartered or certified accountant or by an audit body that performs audits of municipalities or regions, see. However, paragraph 4. The review or revision shall be performed in accordance with the requirements of § § 10-14 of this notice.
(3). Accounts for grants of more than 500,000 DKK must be audited by a chartered or certified accountant or by an audit body that performs audits of municipalities or regions, in accordance with the rules laid down in § § 10-14 of this notice.
(4). Accounts for grants of more than 100,000 DKK, granted by the Danish Film Institute, in accordance with the Act on film, should be revised in accordance with paragraph 3.
§ 6. Grant recipients who also receive operating grants from and must submit annual report with audited operating accounts to the Ministry of culture, shall deliver a management statement, which includes the items listed in section 10, paragraph 2.
§ 7. Is the beneficiary of a State institution, which is audited by the National Audit Office, a municipal institution, covered by a municipal audit system in accordance with the law on local government agency, or an institution under the regions covered by an audit system in accordance with the law on regions, etc., shall give the institution a management statement, which includes the items listed in section 10, paragraph 2.
§ 8. For accounts that are subject to the provisions of § 5 (2) or section 6, the Ministry of culture in the authorization letter provide that financial statements must be audited in accordance with § 5, paragraph 3.
§ 9. For partial returns pursuant to section 2, paragraph 7, shall be laid down requirements on audit in the authorization letter.
§ 10. Review or audit under section 5, paragraph 2, as well as review under section 5, paragraph 3, shall be carried out in accordance with good public audit practice, as that term is defined in section 3 of the law on the revision of the State's accounts, etc.
(2). The review must be verified, 1) on the financial statements is true, IE. without significant errors and deficiencies, 2) the grant conditions of authorization letter are met, 3) for the grant is used for the purpose, 4) the grant recipient has taken guilty economic considerations, and 5) on the information provided by the grant recipient has notified the Ministry of culture on the achievement of the project aims and objectives or activity is documented.
(3). The review shall be carried out at random show studies.
(4). In the case of the auditor change in project or period of activity should be incoming auditor contact the outgoing auditor has a duty to disclose the reason for termination of employment.
§ 11. The scope of the audit depends on the grant recipient's administrative structure and business processes, including the internal control and other matters of significance for financial reporting. In addition, the amount of importance for the scope of the audit.
§ 12. The grant recipient must provide the auditor with the information, which may be considered of importance for the assessment of the financial statement as well as for the auditor's assessment of the management, including the objectives and results achieved. The grant recipient must provide the auditor with access to carry out the studies that consider necessary, and shall ensure that the auditor will have the information and the assistance that the Auditor considers necessary for the performance of his duties.
§ 13. Becomes auditor aware of offences or breaches of regulations of major importance in connection with the funds management is the responsibility of the auditor immediately in writing to give the beneficiary thereof, as well as ensure that that within 3 weeks gives notice to the Ministry of culture. Otherwise, it is the auditor's duty to inform the Ministry of culture. Auditor's written comments are submitted together with the notice.
(2). The same applies if the Auditor during his audit or otherwise becomes aware that the implementation of the project or activity is uncertain for economic or other reasons.
§ 14. If the audited accounts are labelled with an audit report, of which it must appear that the accounts have been revised in accordance with the rules set out in this notice. Reservations must be indicated in the endorsement.
(2). The auditor must provide an audit report with the auditor's assessment and conclusion on the performed audit, see. § 10. The report can be made in connection to the endorsement or in an audit Protocol.
(3). The audit report or audit report submitted by the beneficiary to the Ministry of culture together with the endorsed company.
Chapter 5 date of entry into force of section 15. The notice shall enter into force on the 1. January 2014 and has effect for the supplements, which are granted after this date.
(2). The following regulations are hereby repealed:
1) bekendtgørelse nr. 317 of 5. May 2000 on accounting and auditing, etc., of the accounts of recipients of grants from the Ministry of finance pools after the Act on certain games, lotteries and betting transactions, and 2) bekendtgørelse nr. 924 of 28. September 2005 on accounting and auditing for beneficiaries under the remit of the Ministry of culture, which receives subsidies in accordance with the Act on certain games, lotteries and betting transactions.
The Ministry of culture, the 27. December 2013 Marianne Jelved/Tommy Jensen