Chapter 1	Reimbursement, administration and accounting
Chapter 2	Audit
Chapter 3	Effective and more.
Appendix 1	Exhibit to the Ministerial Ministry of Education on the reimbursement of reimbursements of the recognised unemployment benefits and benefits for carriage by participating in vocational training and training, as well as accounting and auditing.

Annunciation of reimbursement of reimbursements of the recognised unemployment benefits and benefits for carriage by participating in vocational training and training, as well as accounting and auditing ;

In accordance with section 14 (4), 1, 2 and 5, in the Act of Allowance and Allowance for the participation of professionals in the adult and after training, cf. Law Order no. 860 of 24. In August 2012, and after negotiating with the Minister for Employment,

Chapter 1

Reimbursement, administration and accounting

§ 1. The Ministry of Education shall grant reimbursement to the recognised unemployment rates of their allowance for reimbursement and allowances for the carriage of passengers by means of participation in vocational training and training in accordance with rules on this.

Paragraph 2. The reimbursement shall be paid either after section 2-3 or section 4.

§ 2. The Ministry of Education shall provide reimbursement when a recognised unemployment rate (hereinafter ' s unemployment rate) meets the following conditions :

1) the unemployment fund shall pay compensation and subsidies for the provision of the State Concern Payments (SKB) on the basis of an electronic data set that is sent to the NemKonto System (NKS),

2) The payment of the unemployment rate is through a central payment system in the head office of the unemployment rate, and

3) The management of the unemployment rate shall be subject to the rules which, in the case of the economic and accounting system of the recognised unemployment rates, shall be subject to the rules of unemployment.

§ 3. In the case of the payment of amounts in accordance with section 1, the unemployment fund shall comply with the provisions in force relating to the use of NS and SKB respectively. The payoff account (UDB-account) in SKB shall not be used for other purposes. The reimbursement must be paid separately for the allowance and allowance for the carriage of goods by way of guidelines established by the Ministry of Education.

Paragraph 2. Amouns held to cover claims against members from public authorities or shall be offset by the claims of the unemployment fund shall be transferred directly to the recipients from the UDB account.

Paragraph 3. Amounts to be paid to employers shall also be transferred directly to the creditor from the UDB account.

§ 4. The Ministry of Education shall grant a refund to an unemployment fund that does not meet the conditions of section 2 when the unemployment rate requests it, in accordance with the rules laid down in paragraph 1. 2-5.

Paragraph 2. The unemployment rate may, once a month, request reimbursement. The refaction request must be endorsed by the replacement of the unemployment rate by the unemployment rate. The audit shall draw that the basis for reimbursement of the payments of the unemployment allowance and subsidies for transport is in line with the registrations of the unemployment rate and, moreover, in accordance with applicable law and regulation.

Paragraph 3. The period of reflection shall not exceed the net payments of the unemployment rate and shall be shown through SKB to the credit institution of the casing institution.

Paragraph 4. Unemployment claims that are entitled to reimbursement by the rules in Section 2 may obtain reimbursement via NKS and SKB of manual payments subsequently being electronically processed.

Paragraph 5. The request for the reimbursement of documented regulations and manual payments that are not IT processed may be forwarded to the Ministry of Education at once a month. The original documents must be kept in the main box. The Reimbursement request for one month shall be the Ministry of Education at the latest by 10. in the following month.

§ 5. The Ministry of Education may impose the unemployment rates

1) following specific administrative routines and procedures,

2) to perform reports according to specified guidelines, e.g. for the form and content of the reporting material,

3) to use the IT systems provided by the Ministry of Education, including the provision of information on the allocation of allowances and subsidies for the transport of these IT systems.

Tax and ATP

§ 6. The unemployment fund shall be relying on tax and ATP in accordance with the provisions in force on this subject.

Paragraph 2. The unemployment fund shall alert the income data, etc., in accordance with the provisions of the law of an income register (eIncome).

Paragraph 3. A-Tax is paid through SKAT's TastSelf Erstice.

Paragraph 4. If the unemployment fund does not detest tax in good time, the Ministry of Education does not grant the reimbursement of the cost of unemployment to interest on late payment, cf. Section 7 of the charging system.

Paragraph 5. The Danish Labour Market Authority has shown the contribution of the unemployment rate to ATP no later than on the due date, cf. The Employment Ministry's announcement on the payment of ATP-contributions to members of unemployment funds. Fl.

Payment periods and dispositions dates

§ 7. You in section 1, paragraph 1. The benefits provided for in the case of benefits paid by the levels of unemployment shall be paid back 14 days or 4, respectively, 5 weeks. Every 4 or 5 weeks of payment period ends next Sunday for one month.

§ 8. The individual unemployment rate shall determine the date on which benefits shall be paid after paragraph 1 (1). 1, however, the end of the payment period shall be at the disposal of members or other members, at the earliest.

Benefits paid with unjustifiable

§ 9. In cases where payments have not been paid out in accordance with section 1 (2). One, the unemployment fund is not entitled to the reimbursement of the treasury. Paid amounts shall be repaid no later than 20. in the month following that it has been found that the amount is unjustifiable.

Security

§ 10. The unemployment fund shall be responsible for making payments under appropriate consideration for the safety of data transmission to NS and SKB after section 2.

Paragraph 2. The unemployment fund shall ensure that its payments do not exceed the limit of the payment limit on the UDB account and the account for Unazable Payments (KUB) account.

Paragraph 3. The unemployment fund shall be empowered by at least two persons in conjunction with the right of the unemployment rate to stand up for the right of the law,

1) the requests for payment of reimbursement by Section 4 and of the unemployment rate ;

2) The request for a change to the limit for the payment of the payment limit on UDB and the KUB accounts in SKB shall be fixed in the case of the unemployment rate.

Accounting

§ 11. Each year, the unemployment fund shall draw up a separate annual accounts in two copies for payments covered by section 1 (1). 1, with associated audit protocol. The annual accounts shall be drawn up in accordance with the template issued by the Ministry of Education. The unemployment fund shall forward the annual accounts and audit protocols to the Ministry of Education at the latest by 15. March after the closure of the financial year.

Chapter 2

Audit

§ 12. The audit shall cover the part of the activity of unemployment which relates to reimbursements as referred to in Article 1 (1). 1, and the review shall be carried out by a government-oriented accountant.

Paragraph 2. In the case of a change of auditor, the acceding auditor shall address the severing auditor who has a duty to provide information on the grounds for his resignation.

§ 13. The auditor shall carry out the audit of the research and reimbursement funds in accordance with good public auditor practice as defined in section 3 of the review of the accounts of the state, etc., cf. sections 14 to 18 and the Annex.

Paragraph 2. The audits shall be audited by the auditor, whether the accounts are correct and whether the arrangements covered by the clearance of accounts are in accordance with laws and other regulations, as well as agreements and practices that have been concluded.

The organisation and scope of the audit

§ 14. The extent of the audit depends on the administrative structure and business of the unemployment rate, including internal control and other matters of the clearance of accounts.

Paragraph 2. The audit must be carried out after the audit structure, cf. the Annex.

§ 15. The review shall be carried out in the course of the year as well as in the case of the annual accounts, cf. § 11. As part of the review, the auditor examines the existing business procedures in order to verify whether internal controls are reassuring. In addition to system audits, the auditor shall carry out sub-audits necessary. The review will be carried out as a starting point for random surveys. Unscheduled case and holding inspections are included in the audit.

Paragraph 2. In the final audit, the auditor shall ensure that the annual accounts, cf. Section 11 has been drawn up in accordance with the accounting provisions applicable to the economy and accounting system of the recognised unemployment rates and so on, and so on, on the accounts, whether the accounts are without any significant errors and shortcomings, and whether the arrangements are laid down ; which are subject to the clearance of accounts, shall be in accordance with laws and other regulations, as well as agreements and practices that have been concluded.

§ 16. The unemployment fund shall provide the auditor to the information which may be considered to be of relevance to the assessment of the financial accounts of the unemployment insurance, cf. section 11, as well as for the auditor's assessment of the administration. The unemployment fund shall allow the auditor to carry out the investigations it considers necessary and shall ensure that the auditor receives the information and the assistance necessary for the performance of his duties.

§ 17. The auditor shall pay attention to offences or bylaws of regulations of essential importance in the course of the activities of the unemployment rate, the auditor shall immediately inform the unemployment fund, and shall ensure that : The unemployment fund shall notify the Ministry of Education within three weeks of the notification. If this is not done, it is the duty of the auditor to inform the Ministry of Education. The auditor sends his comments in conjunction with the message.

Paragraph 2. The same applies if the auditor is audited, or in any other way, to the fact that the continuing operation is uncertain for economic or other reasons. However, the deadline for giving notice of the Education Ministry in the event of continuous operation is, however, 5 weekdays.

Audit predictions and audit protocol

§ 18. Accountant will provide the audited annual financial statement, cf. Section 11, with an audit certificate, drawn up in accordance with the guidelines provided for by the Ministry of Education and RigsReview, including the provisions of the declaration of declarations and relevant auditing standards. It shall be stated in the review drawing 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. Accountant must conduct an audit protocol with continuous page numbering.

Paragraph 3. The Protocol shall provide information on :

1) the audit work carried out and the results of this, including the results of the unannounced case and holding inspections,

2) material uncertainty, error or deficiencies in the accounts of the unemployment rate, accounting or internal control, and

3) other significant matters which have given rise to observations.

Paragraph 4. Accountant shall be entered in the minutes of the accounts to the accounts.

1) on the auditor ' s habilitation provisions,

2) whether the auditor during the audit audit has received all of the requested information,

3) on the audit has given rise to comments on the application of advances and reimbursement, in accordance with the terms and conditions, and

4) on the review, remarks have been made in respect of advances and reimbursement are made in accordance with the applicable rules.

Paragraph 5. Any agreements on the execution of detailed controls or the submission of reports or declarations relating to advice and assistance shall be recorded in the Minutes. In addition, the audit protocol shall be made out having regard to the Ministry of Education ' s requirements for information for the use of supervision and control, cf. Annex 1 to this notice.

Paragraph 6. The unemployment fund shall send a copy of audit protocol later to the Ministry of Education at the latest eight days after receipt of the Protocol Platform.

Chapter 3

Effective and more.

§ 19. The announcement shall enter into force on 1. September, 2013.

Paragraph 2. Publication no. 37 of 23. In January 2004, on the reimbursement of the credited payments of the recognised unemployment benefits, reimbursement by participation in vocational training and training and the provision of services and of supervision, accounting and auditing shall be repealed.

---

Appendix 1

Exhibit to the Ministerial Ministry of Education on the reimbursement of reimbursements of the recognised unemployment benefits and benefits for carriage by participating in vocational training and training, as well as accounting and auditing.

1. The review shall include the ongoing audit in the unemployment fund with associated departments, and the revision of the annual financial accounts of the unemployment rate, cf. section 11, including reimbursement, profit and loss account, status, notes, and report part. The Treasurer ' s replacement auditor shall be responsible for the overall audit, although some departments may have opted for their own auditor.

If the replacement of the employment rate of the unemployment rate by the unemployed person is carried out by a possible internal audit, the work plans of the internal audit shall be approved by the auditor ' s auditor. In addition, the internal audits shall be regularly updated to the board of the unemployment rate and to the auditor ' s auditor on the audit work carried out. The same procedure should be used if appropriate work is carried out by another internal control. Accountant must carry out studies on the basis of payment, to the extent necessary to provide a reasoned conviction with regard to the safety and reliability of the business times. Audit protocol report on the results of these investigations shall be reported by auditor at an ongoing basis in the audit protocol.

2. The review is carried out in accordance with good public audit practice, however, no management audit shall be carried out. The audit shall be carried out in accordance with relevant auditing standards, issued by the United States Auditor Association.

Accountant must be bl. a. checking,

(a) a possible internal audit or other internal control unit has functioned satisfactorily and reported in the prefixed and necessary degree where the competent auditor of the unemployment rate applies its work in its assessment of : the accounts, or their work, are part of the internal control procedures of the unemployment rate ;

b) that the unemployment rate and accounting business practices are reassuring, including whether there are any separation of duties between the box and the accounts ;

(c) the establishment of other and adequate security if there is no separation of duties between the box and the accountants,

d) that the main box has led the necessary continuous checks on compliance with the rules and regulations in force, if any,

e) that the certification rules have been complied with ;

f) that reassuring control measures are established to ensure the assets and assets of the principal and any allocation ;

and (g) that adequate control measures have been set up in the case of the payment of benefits by the unemployment rate in accordance with section 1 (2). 1, including that the beneficiaries are entitled to receive benefits in accordance with the applicable rules ;

h) the establishment of adequate control measures for the use of IT systems, including the fact that the unemployment fund has an IT security policy that has been updated ;

i) that the expenditure is duly documented in annexes, contracts, etc., and posted to the right accounts,

(j) the revenue and expenditure assigned to the financial year in accordance with the rules in force,

k) that the amount of the amount returned has been recrained by the appropriate authority and the appropriate time and time ;

I) that tax, contribution to ATP and any adjustments have been made and calculated in accordance with the applicable rules.

On the assessment of the administration of the unemployment rate for payment of reimbursement and subsidies for the carriage of passengers, the auditor shall be a bl. a. post-test,

(a) the health of the unemployment fund complies with the requirements for the payment of reimbursement and subsidies for the carriage of goods,

b) that the resources of the unemployment rate are kept separate from any associated technical organisation ' s resources,

c) that the reimbursement does not exceed the amount of the unemployment fund paid to the receivers, including the tax records and ATP, and

d) the fact that the business of unemployment, control procedures etc. ensures the correct payment of reimbursement and subsidies for the carriage of goods.

4. The review is performed as a starting point for random surveys, cf. Section 15 (3). 1. The sample of the litany samples to include any departments shall be selected, and shall be selected. a. taking into account the established business practices, the extent of an internal audit or other internal control unit, as well as for the constant control of the departings.