Notice Of Eligibility, Accounting, Audit And Control, Etc., In Connection With The Payment Of Grants From The European Regional Development Fund And The European Social Fund

Original Language Title: Bekendtgørelse om støtteberettigelse, regnskab, revision og kontrol m.v. i forbindelse med udbetaling af tilskud fra Den Europæiske Regionalfond og Den Europæiske Socialfond

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Overview (table of contents)



Chapter 1



Introductory Provisions





Chapter 2



General requirements for projects and beneficiary





Chapter 3



Eligible expenditure





Chapter 4



Registration and accounting matters





Chapter 5



Revision





Chapter 6



Payment





Chapter 7



Information evaluation and impact measurement





Chapter 8



Document storage, control and supervision of projects





Chapter 9



Date of entry into force of



The full text of the Decree on eligibility, accounting, audit and control, etc., in connection with the payment of grants from the European Regional Development Fund and the European Socialfond1)

Under section 6, paragraph 1, section 6 (a), paragraphs 1, 2 and 4, paragraph 6 (c), paragraph 2, article 15, paragraph 4, and section 16, paragraph 7, of law No. 1599 by 20. December 2006 on the management of grants from the European Regional Development Fund and the European Social Fund, as amended by Act No. 1231 by 18. December 2012 and law No. 126 of 11. February 2014, and pursuant to bekendtgørelse nr. 144 of 18. February 2014 for certain powers to professional henlæggelse af agency after the law on administration of grants from the European Regional Development Fund and the European Social Fund shall be laid down: Chapter 1 preliminary provisions § 1. Business Agency lays down rules on the requirements for projects, budgets, accounts, reports, eligibility, review, monitoring, evaluation and impact measurement, etc. for projects that receive grants from the European Regional Development Fund (ERDF) and grants from the European Social Fund (Social Fund). Rules shall be laid down taking account of the European Community applicable forordninger2) and decisions taken by the European Commission.

(2). The rules apply to both projects under the objective of investment in growth and jobs and for projects or parts of projects carried out in Denmark under the programmes under the European territorial cooperation objective. It is, however, specifically in some of the provisions stated, when rules-ne only applies to projects under the sole aim. The regional growth forum secretariats have not issue guidelines with respect to project funding for projects carried out in Denmark with the support of programmes under the European territorial cooperation objective (3). The provisions of this Ordinance shall also apply to technical assistance to administration, etc., through the implementation of programs with small business Agency decides otherwise.

Chapter 2 General requirements for projects and aid recipient § 2. Beneficiary must have the necessary technical, economic and organisational capacity to carry out the project.

(2). For projects under the objective of investment in growth and employment, see. section 1, paragraph 2, establishes the regional growth forum Secretariat at the Secretariat's acknowledgement of receipt of the application the date from which expenditure shall be included. There can be no earlier than the included expenses from the 1. January 2014.

§ 3. Projects must be additional. By additionality means that regional fund and Social Fund supported activities must be supplementary in relation to the activity that would be able to take place without the aid. For projects under the objective of investment in growth and employment, the applicant, as a minimum, declare that the project implementation would not be possible in the same scope, at the same time or within the same timeframe without the aid. The requirement of additionality means also that there can not be granted to projects where the only legal requirement has reasonable grounds to project implementation.

§ 4. For projects under the objective of investment in growth and jobs in a project, the community grant may not exceed 50% of the eligible costs incurred and paid, without prejudice. § 9.

(2). However, in special cases, the undertaking may decide that the EU grant in a project can exceed 50% of the eligible costs incurred and paid.

§ 5. Undertaking offers may require written communication, including submission of applications, project budgets, reports, interim accounts, final project accounts, final reports, auditor's statements, accounting materials and evaluation information, etc., see. §§ 17-18 and 21, will be done digitally, inter alia. via the it systems, such as undertaking gives stiller to rådighed3).

Budgets and the effects/results



§ 6. The undertaking provides establishes an account plan with eligible expense types. The project will use this account level by reporting, see. section 16 (1).

(2). The project budget must include all project-related expenditures, grants from the funds, revenue and other financing.

(3). Only net expenditure is eligible. Revenue in the context of a project must be reported and deducted in the support base. All kinds of discounts in connection with a project must be deducted in the support base.

(4). In the project budget should explain how the project is expected to be funded. All financial records must be included in full, including any project revenues. The total budgeted expenditure must correspond to the financing, and funders must be specified. Grants from the funds must not be used to support the recipient profits by financing of the project.

§ 7. The candidate must run half-yearly budgets at the time of application. These must be accumulated, so that last half-yearly budget corresponds to the total project budget. Half-yearly budgets should include both costs and financing.

(2). Undertaking offers can determine a different accrual for budgets than the specified.

§ 8. The applicant at the time of application must describe clearly and logically coherent effect chain for the project, IE. the correlation between the individual project 1) activities, 2) output and 3) effects/results.

(2). The applicant must also establish measurable success criteria for the project's activities, outputs and effects/results and describe how the project during the project period will follow up on whether success criteria are met.

(3). Undertaking offers may require that the applicant sets out the success criteria referred to in paragraph 2 shall be accrued at six months.

Chapter 3 eligible expenses section 9. There can only be included in the period of eligible expenditure accounts and final project accounting. It is a prerequisite for eligibility to a given expense is relevant for the project for which grant. All expenses must be incurred and paid for that could be included in the accounting records that form the basis for the disbursement of the grant, unless the provisions of Regulation No 40/94. 1303/2013 of 17. December 20134) on financing after a flat rate applies.

(2). Notwithstanding paragraph 1, may: 1) contributions, in-kind services and depreciation costs shall be treated as expenditure paid by beneficiaries in connection with the implementation of the projects where cost justified by documents with probative value equivalent to invoices and 2) expenditure in connection with the audit of final accounts to the Auditor, as undertaking provides designated, without prejudice. Article 23, paragraph 2, costs in connection with the revision of the final accounts for the EDPS, without prejudice. § 33 of Decree No. 532 of 27. may 2014 about responsibilities and competences, etc. in connection with the administration of grants from the European Regional Development Fund and the European Social Fund, shall be treated as expenditure paid by beneficiaries in connection with the implementation of the projects where cost justified by documents with probative value equivalent to invoices.

(3). Co-financing from the funds with regard to the benefits in kind referred to in article 6. (2). 1, may not exceed the total eligible expenditure net of the ascertained value of benefits in kind.

§ 10. Type of expenditure other expenditure is an unproven charge is calculated automatically in accordance with Regulation No 2377/90. 1303/2013 of 17. December 2013 article 68, paragraph 1, point (a), and can be included as an eligible cost. The detailed requirements for the inclusion of other expenses shall be determined by the type of expenditure commitment gives.

§ 11. The following expenditure is not eligible for aid under the Regional Fund or under the Social Fund: 1) the cost of refundable VAT and 2) the cost of the interest on the debt.

§ 12. The following expenditure shall not be eligible under the Social Fund, but may be supported under the Fund to the extent it is provided in the application: 1) the cost of investment in machinery and equipment as well as 2) expenditure on the purchase of patents, know-how and production licenses.

§ 13. For the purposes of salary as eligible expenditure can maximum be included the actual hourly wage multiplied by the number of hours used on the project, see. However, paragraph 5. The hourly wage for the monthly wage shall be calculated according to the guidelines circulated by the undertaking provides. The calculated salary (the actual hourly wage multiplied by the number of hours used on the project) can not exceed the paid wages.

(2). For wages shall be established by a separate written or electronic statement distributed per employee with information about work assignments, time spent per day, salary, hourly rates, etc. Declaration of hours must be done continuously and carefully, and the statement must be electronically approved or signed by the employee and applied an approval of a parent. Approval from the parent must happen on a regular basis but no later than at the time when the payroll cost is part of a company that serves as the basis for payment of grants. The Manager's approval can be done by physical signature or electronic.


(3). For employees who are exclusively assigned to one funded project at beneficiary and which, moreover, does not perform other tasks with the aid recipient, documentation of the used time of the project take the form of a written employment agreement or a supplement to an existing employment agreement. In the agreement or the Appendix must work tasks, time consumption and wages be specified. Agreement or the Appendix must be dated and signed in person or electronically by the employer and the employee. Labour costs may not be included in the project financial statements from the date on which the agreement or the appendix is signed.

(4). For employees, in whole or in part is attached to one or more projects, undertaking gives lay down detailed guidelines concerning the inclusion of salary in the support base.

(5). Undertaking offers can approve that instead of actually pay, without prejudice. paragraph 1, it shall apply a standard rate which shall be determined by the undertaking provides. The eligible costs shall be calculated as the number of hours that are then applied to the project multiplied by the standard rate. The rules concerning the documentation referred to in paragraphs 2 and 3 shall apply mutatis mutandis in these cases.

§ 14. Cost of attendance participants salaries in competence development courses are eligible.

(2). Cost of attendance participants entertain in competence development courses may be eligible.

(3). The detailed requirements for the inclusion of the costs of present participants salary and subsistence shall be fixed by the undertaking provides.

(4). The detailed requirements for documentation of participant's presence shall be fixed by the undertaking provides.

(5). The contribution from the funds in a project shall not exceed the total eligible expenditure net of the value of the participation salary or participating underholdet.

§ 15. The price for a given performance cannot be determined by URf.eks. coincidence of interests between the seller and the buyer.

(2). Settlement of costs between the parties, where there is no independence, must be at cost. At cost means that the seller does not have to calculate a profit on the delivered product or service.

(3). For projects or parts of projects carried out in Denmark under the programmes under the European territorial cooperation objective, it can in the individual program be established that the settlement of the costs between the parties, where there is no independence, are not eligible.

Chapter 4 of the registration and accounting conditions § 16. The project-related expenses and revenues must be either posted to accounts in a separate dimension of recipient accounting system or on separate accounts in an accounting system, which includes all operations and which regularly provides an opportunity that can explain the economic state of the art in relation to the undertaking of the chart of accounts, see set provides. section 6 (1).

(2). In connection with the preparation of interim accounts and final project accounts must support recipient to submit a statement of expenditure incurred and paid, including the allocation keys. All expenditure and revenue must be able to be substantiated with supporting documents, which shall be the approved project relevant and posted in accordance with the posting rules, as beneficiary, moreover, is subject to the basic regulation. However, paragraph 9.

(3). Is beneficiary not posting liable, used bookkeeping rules for the project, see. However, paragraph 7.

(4). For any transaction shall be provided a physical or electronic annex documenting the accuracy of the registration. The annex must describe the item or benefit which is located behind the expenditure and revenue less any discounts. The annex contains non-eligible expenditure, it should be marked, which records cannot be regarded as eligible. The annex, total net amount for eligible costs must be provided. The expenses must be incurred within project period, which shall be set out in the annex. The annex shall be approved electronically or applied an approval for proper receipt of goods or delivery of service.

(5). The company's figures should be able to dissolve in the registrations, of which they are composed (transaction trail). Registrations and associated document and dossier shall contain the information necessary for the documentation of the registration accuracy (audit trail).

(6). As the accounting materials and documents are considered, inter alia: 1) project-related records, including the transaction trail, 2) description of entry, including agreements on electronic data exchange, 3) instructions for internal business processes URf.eks. regarding accounting, registration, lønberegning, as well as approval of these, 4) description of systems, devices and the like relating to the use of electronic data processing, etc., 5) descriptions of systems to store and retrieve stored accounting material, 6) project-related documents and other project-related documentation, including time sheets, payroll calculations and paychecks, 7) beneficiary accounts and interim accounts, final project accounting and similar setups, etc., 8) auditing protocols and Auditor endorsements or representations , 9) evidence of compliance with the undertaking of the contract terms, including the terms of equal opportunities, procurement, State aid and information measures, 10) external voucher, URf.eks. invoices, bank statements, bank receipts, and electronic system approvals and 11) other information necessary for the audit trail.

(7). For storage of the annex for the purpose of meeting the requirements of bogføringsloven5), EU Structural Fund regulations and EU State aid regulations, please refer to section 33.

(8). Undertaking offers may require that accounting data are submitted to the undertaking providing or other, and transferred digitally without prejudice. § 5.

(9). When requesting payments should the project relevant and posted expenditure be incurred and paid in accordance with § 9 in order to be included in the inventory.

Reports and interim accounts



§ 17. The undertaking must be in accordance with detailed instructions from the recipients undertaking offers during the implementation of the project draw up reports and interim accounts, see. § 18 or the final project accounting and final report by project completion, see. sections 21 and 22.

(2). Reports, up-to-date project budgets, interim accounts, final project statement and final report shall include the approved eligible activities. The eligible activities must be within the approved project period that emerges from undertaking the contract.

(3). Project budgets, interim accounts and final project accounts shall be drawn up in accordance with the standards in force at any time for good accounting practice. Interim accounts shall contain information on the financing of the project, as well as be accompanied by statements from auditor referred to in article 6. section 28.

(4). The undertaking must provide in writing to accept deviations from the approved project budget, see. However, paragraph 5.

(5). Deviations at an approved budgeted expenditure of less than 10% of the expenditure in question, does not require prior approval, when the variance does not lead to the total approved budget framework changes.

(6). Project budgets, interim accounts and reports must be signed by the physical or electronic signature of the drawing entitled or authorised.

§ 18. Undertaking shall receive twice a year to send a debriefing and a period accounts for undertaking provides. Undertaking offers may require submissions must be digital, see. § 5. The reporting lines and period accounts must be established at the end of February and august and submitted no later than three weeks after the assessment day, unless otherwise determined by the undertaking provides. Undertaking offers can determine a different accrual for reports and accounts than the specified period.

(2). The debriefing shall without prejudice. However, paragraph 3, include: 1) the status of the implementation of the project by those of the undertaking provides approved activities, outputs and effects/results, 2) a description and annotation of any discrepancies in relation to the originally planned and approved project, including temporal delays in implementation, 3) an updated overview of the project's economic partners and State aid recipients, as well as by the social fund projects an updated status of the participating persons , 4) an explanation of how the national procurement rules and EU procurement rules are complied with, as well as for the project's compliance with the principles of sound financial management and thrift, including how the project has selected its external suppliers and to ensure that the settlement is effected at market price, and 5) a statement of whether there are changes in the partnership circle and in cooperation between project partners.

(3). Undertaking offers may demand that the debriefing should contain additional information.

(4). Period accounts must show a total accumulated inventory of the actually posted, approved, paid and project-related expenses and revenues. There should also be a comprehensive statement of the financing of the paid expenses. The period should be from the start of the approved reimbursement period for assessment at the time. Period accounts must be audited and accompanied by a statement from the Auditor, in accordance with article 3. sections 24 and 28.


(5). Contains period financial statements of expenditure or revenue items or exceedances of these which are not approved in advance by the undertaking provides, will these new records or overruns could be assumed included in the basis for calculating the amount of the payment. The calculation compares the approved total accumulated budget entries for the last part of the project period with the realized cumulative cost.

§ 19. The undertaking provides, the secretariats of the regional growth fora, see. § 8, paragraph 7 of the law on business promotion and regional udvikling6), public or private legal entities, see. section 8 (1) and (2) and section 13, paragraphs 1 and 2 of the law on the administration of grants from the European Regional Development Fund and the European Social Fund, with subsequent amendments, relevant regional authorities or the National Audit Office may require further information from the project is of importance for the assessment of the project. For project evaluation and impact measurement, please refer to section 32.

§ 20. Significant deviations in the project, including that the project does not dissuade expenses as budgeted, that the period of intended effects/results of the project will not be achieved, or the existence of temporal delays are only acceptable if the undertaking provides has given written notice.

(2). By significant discrepancies in your project can give undertaking provide that the grant may be waived in whole or in part.

Final project statement and final report



§ 21. After the end of the project to the final project accounts are submitted to the undertaking offers within a period specified by the undertaking provides.

(2). The final project accounts must contain a statement of all approved and posted documents on project-related expenses and revenues. In addition, the expenditure to be incurred and paid, without prejudice. However, section 9 (2) and § 10.

(3). The financial statements must be comparable with and contain the same expense and revenue items as the approved project budget. There should also be a comprehensive statement of the financing of the paid expenses.

(4). Deviations at an approved budgeted expenditure of less than 10% of the expenditure in question, does not require prior approval, when the variance does not lead to the total approved budget framework changes.

(5). Discrepancies between the final project accounting and the approved project budget or pre-approved changes of project budget should be commented on. Deviations, in addition to those referred to in paragraph 4, it may not be assumed approved as the basis for the subsidy.

(6). The final project accounts must be audited and the auditor shall be annexed to the corresponding statements from, see. section 28.

§ 22. To use for an assessment of project activities, outputs, and effects/results, see. § 8, paragraph 1, "undertaking receives on behalf of all beneficiaries at the end of the project, submit a final report to the undertaking gives about the progress in comparison with the original objectives.

(2). The final report shall contain a description of the purpose of the project, realized activities, outputs and effects/results, the project's participant circle, costs and funding, the main lessons learned from the project, they launched the information measures, as well as a description of how the results of the project are planned applied after the end of the project, see. However, paragraph 3.

(3). Undertaking offers may require that the final report should contain more information.

(4). For projects under the objective of investment in growth and jobs must be the final report and the final project accounts shall be signed by the physical or electronic signature of the drawing.

(5). The final report must be submitted at the same time as the project's final accounts. Undertaking offers may in exceptional cases decide that the final report be submitted later.

Chapter 5 Review section 23. The audit is performed by an independent accredited revisor7) or by the National Audit Office. For projects or parts of projects carried out in Denmark under the European territorial cooperation objective, carried out the audit of the EDPS, without prejudice. § 33 of Decree No. 532 of 27. may 2014 about responsibilities and competences, etc. in connection with the administration of grants from the European Regional Development Fund and the European Social Fund. The provisions of this chapter, except for the listed exceptions, shall apply, mutatis mutandis, to the supervisors.

(2). Undertaking offers may require a project to apply any of the undertaking provides appointed auditor.

§ 24. The review shall be carried out in accordance with internationally recognized auditing standards and good public audit practice, as laid down in paragraphs 2-3, in section 25, as well as in section 3 of the lovbekendtgørelse nr. 101 of 19. January 2012 on the review of the State's accounts, etc. 8) (2). The auditor must: 1) declare to the beneficiary with copy to the undertaking provides that the aid recipient's business procedures and registration systems is organised properly, 2) provide advice and guidance to the beneficiary, as well as 3) revise the interim accounts and the final project accounting in accordance with detailed guidelines provided by the undertaking.

(3). In order to verify whether the internal control is reassuring, examines the auditor as part of the review the existing business processes with the beneficiary, including the business corridors for the registration of charges and conditions that form the basis for the payment of grants.

§ 25. The review should the auditor verify whether: 1) accounts are correct, IE without significant errors and deficiencies, 2) the transactions covered by the reporting, are in accordance with the announced appropriations, laws, regulations and other provisions as well as agreements concluded and usual practice, with 3) grant conditions are met, including the provisions of Decree No. 532 of 27. may 2014 about responsibilities and competences, etc. in connection with the administration of grants from the European Regional Development Fund and the European Socialfond9) and this Ordinance, 4) grant is used for the approved purpose, see. section 16, paragraph 6, nr. 9, and to the approved project activities, 5) the reported expenditure corresponding to the activities undertaken in accordance with reports, 6) recipient has demonstrated a thrift, 7) the project meets those of the undertaking shall, within approved activities, outputs and effects/results compared to plan, 8) the information supplied by the beneficiary has informed the undertaking gives about the achievement of the intended activities, outputs and effects/results can be documented, 9) recipient management has drawn up the productivity and efficiency analyses as well as enterprise accounts which the undertaking may have prescribed, as well as to provide the data upon which it is based, is reliable and 10) national and community public procurement rules and EU State aid rules are respected.

(2). The scope of the audit depends on the recipient's administrative structure and business processes of the undertaking, including the internal control, and other issues of importance to financial reporting. Project review should include the project's undertaking receives and all economic partners. Auditor can base its review on risk and materiality assessment.

(3). In its statement of auditor must inform about the performed audit Protocol actions on the part of the undertaking receiving and the project's economic partners.

(4). The revision can be performed by sample surveys.

(5). For projects under the European territorial cooperation objective shall lay down detailed rules concerning the manner in which the undertaking gives the auditor shall report on the performed audit actions.

section 26. Beneficiary must give the auditor the information that must be considered of importance for the assessment of the period of the financial statements and the final project accounts as well as for the auditor's assessment of the management, including the approved activities, outputs and effects/results.

(2). The beneficiary 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.

§ 27. Becoming auditor, within the period where a control can take place, see. section 35 (2), aware of the irregularities, offences or breaches of regulations, including breach of the undertaking conditions essential in connection with funds management, including the change of ownership, is the auditor shall immediately to make beneficiaries aware of this as well as ensure that the beneficiary undertaking provides this shall communicate within three weeks. The notice must be accompanied by a statement from the auditor describing the concrete conditions.

(2). If the beneficiary does not, within the time limit referred to in article 6. paragraph 1, they shall inform the undertaking provides is the auditor's obligation to immediately notify the undertaking provides. Auditor's comments must be submitted together with the notice.

(3). The obligation to notify, as indicated in paragraphs 1 and 2, shall enter into force, if also the implementation of the project is uncertain for economic or other reasons.

section 28. The auditor shall issue statements about the revised interim accounts and the revised final project accounting, see. § 21. For projects under the objective of investment in growth and jobs lead auditor at the request of the undertaking provides an audit Protocol.

(2). Requirements for declarations and audit protocols for projects under the objective of investment in growth and employment are specified in paragraph 3 and in section 29. Under the European territorial cooperation objective shall be fixed for the declarations of undertaking gives instructions.


(3). The Declaration shall specify that the accounts have been revised in accordance with the rules set out in this notice and that the expenditure was incurred and paid in accordance with the rules set out in this notice and with the conditions laid down by the undertaking provides. Any reservations must be indicated in the Declaration. Undertaking offers may require submissions must be digital, see. § 5.

(4). Undertaking offers may require the auditor responds to queries about the performed auditing, etc.

section 29. Upon review of the final project accounts must maintain an audit Protocol with the auditor auditor's assessment and conclusion on the performed audit, see. § 25. The Protocol should contain a statement about the progress of the project in relation to the original objectives of economy, efficiency and effectiveness. It must also indicate that the expenditure has been duly posted, that for any eligible wage costs are continuously implemented a comprehensive inventory and used correct prices etc. at statement of these costs, as well as the existence of posted documents and proof of payment or method of payment for the listed expenses. Finally, other conditions as mentioned in clause 25 be included in the Protocol. There should be mention of the performed audit, including whether: 1) auditor fulfils the legislation contained a dividing line conditions, 2) Auditor during his audit has received all of the information requested, 3) Auditor considers it final project accounting for reported after legislation and existing provisions, requirements for financial reporting as well as 4) paid supplements are used in accordance with the specified conditions, see. section 16, paragraph 6, nr. 9, and whether the eligible expenditure has been calculated in accordance with the applicable rules.

(2). Auditor must verify and comment on the final report and the final project accounts are signed by the drawing entitled, see. section 22 (4).

(3). Copy of the audit report are submitted by undertaking receives for undertaking, together with the auditor's statement about the final project accounting. Undertaking offers may require copy of the beneficiary's annual report or financial statements submitted. Undertaking offers may require submissions must be digital, see. § 5.

Chapter 6 Payment section 30. Payment of grants is in accordance with the terms of the undertaking contracts.

(2). The grant amounts shall be paid, unless otherwise provided by the undertaking, after undertaking gives has taken a position and approved interim accounts and reports or the final project accounting and final report and Auditor's statements, and have found that the undertaking conditions are met. Undertaking offers may decide to disburse earlier than stipulated in the undertaking.

(3). If the final project accounts with auditor's statement and audit Protocol are not posted in a timely manner, can give the undertaking may decide that there will be a refund plus interest for late payment or cancellation of the grants.

Chapter 7 Information evaluation and impact measurement section 31. Beneficiary must, among other things. through the use of the EU logo and posters informing the public that the project is launched with a grant from the Regional Fund and Social Fund. 10) (2). The beneficiary must inform the public about the project's content and results.

section 32. To use for an assessment of project activities, outputs, and effects/results, see. § 8, paragraph 1, as well as the economic and societal benefits of the supported actions must support recipient during implementation and upon completion deliver an evaluation and effect information about the progress, results, etc. of the project compared to the original objectives and intended effects/results. The information given to the secretariats of the regional growth fora, relevant regional authorities, economic agency or the European Commission. Undertaking offers may require that the material be transferred digitally without prejudice. § 5.

(2). To use for an assessment of project effects/results, see. § 8, paragraph 1, as well as the economic and societal benefits of the supported actions must support recipient during implementation of project inform VAT number and P-number for the project's economic partners, State aid recipients and other companies, which may have an effect on the project.

Chapter 8 Document storage, control and supervision of projects § 33. For projects which are not part of State support, all reports and all accounting material, etc. are stored in five-and-a-half years after the date on which there have been carried out to the satisfaction of the project closeout in the light of the final project accounting.

(2). For projects involving State aid, all reports and all accounting material, etc. are kept in accordance with the Community rules on State aid.

§ 34. Representatives from the European Commission may, with the participation of representatives from the Commercial Agency, or the Agency authorizes thereof, on-the-spot check on the projects which have obtained grants from the Regional Fund or the Social Fund.

(2). Business Agency, or the Agency authorizes on-the-spot check, the projects that have obtained grants from the Regional Fund or the Social Fund.

(3). In addition to those referred to in paragraph 2, the authorities ' control of the projects may representatives from the European Court of Auditors, the National Audit Office, the European Commission or other units in the central administration control projects.

(4). For use by the monitoring agency Business can obtain the necessary information from TAX and other public authorities.

section 35. Beneficiary, the regional growth forum secretariats, the relevant regional authorities or competent institutions shall, on request, provide all relevant reports and all accounting material, etc. available to control and audit.

(2). Control can take place as long as the project's reports and accounting material etc. must be kept, see. section 33.

Chapter 9 entry into force of § 36. The notice shall enter into force on 12 December. June 2014.

(2). At the same time repealed Executive Order No. 207 of 5. March 2010 about eligibility, accounting, audit and control, etc., in connection with the payment of grants from the European Regional Development Fund and the European Social Fund.

(3). For projects that have received commitments for grants prior to the entry into force of this order, shall be subject to the existing rules.

(4). For applications that are received after the entry into force of the Executive order, and related projects concerning the use of unused regional fund and Social Fund resources from the programme period 2007-2013, the present rules shall apply.

Business Agency, the 3. June 2014 Anders Hoffmann/Preben Gregersen Official notes 1) of the order are included certain provisions from the European Parliament and of the Council Regulation (EU) No 1303/2013 of 17. December 2013, the official journal of the European Union by 2013, nr. L 347, page 320, on common provisions for the European Regional Development Fund, The European Social Fund, the Cohesion Fund, the European agricultural fund for rural development and the European maritime and Fisheries Fund and laying down general provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund and the European maritime and Fisheries Fund and repealing Council Regulation (EC) No 1782/2003. 1083/2006, the European Parliament and of the Council Regulation (EU) no 1301/2013 of 17. December 2013, the official journal of the European Union by 2013, nr. L 347, page 289, on the European Regional Development Fund and whether special provisions concerning the goal of investments in growth and employment and repealing Regulation (EC) No 1782/2003. 1080/2006, the European Parliament and of the Council Regulation (EU) no 1304/2013 of 17. December 2013, the official journal of the European Union by 2013, nr. L 347, page 470, on the European Social Fund and repealing Council Regulation (EC) No 1782/2003. 1081/2006 as well as the European Parliament and of the Council Regulation (EU) No 1299/2013 of 17. December 2013, the official journal of the European Union by 2013, nr. L 34, page 259, if special requirements for support from the European Regional Development Fund for the European territorial cooperation objective. According to article 288 of the Treaty where a regulation is directly applicable in each Member State. The reproduction of these provisions in the Ordinance is thus entirely justified in practical terms and shall not affect the validity of the said regulations look in Denmark.


2) in particular, the European Parliament and of the Council Regulation (EU) No 1303/2013 of 17. December 2013, the official journal of the European Union by 2013, nr. L 347, page 320, on common provisions for the European Regional Development Fund, the European Social Fund, the Cohesion Fund, the European agricultural fund for rural development and the European maritime and Fisheries Fund and laying down general provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund, the European maritime and Fisheries Fund and repealing Council Regulation (EC) No 1782/2003. 1083/2006, the European Parliament and of the Council Regulation (EU) no 1301/2013 of 17. December 2013, the official journal of the European Union by 2013, nr. L 347, page 289, on the European Regional Development Fund and whether special provisions concerning the goal of investments in growth and employment and repealing Regulation (EC) No 1782/2003. 1080/2006, the European Parliament and of the Council Regulation (EU) no 1304/2013 of 17. December 2013, the official journal of the European Union by 2013, nr. L 347, page 470, on the European Social Fund and repealing Council Regulation (EC) No 1782/2003. 1081/2006 and the European Parliament and of the Council Regulation (EU) No 1299/2013 of 17. December 2013, the official journal of the European Union by 2013, nr. L 347, page 259, if special requirements for support from the European Regional Development Fund for the European territorial cooperation objective, including article 18 (3), which sets out the cases in which national legislation on eligibility applies.

3) see section 6 (a), paragraph 1 and paragraph 2, and article 6 (c), paragraph 2, of law No. 1599 by 20. December 2006 on the management of grants from the European Regional Development Fund and the European Social Fund, with subsequent amendments.

4) the European Parliament and of the Council Regulation (EU) No 1303/2013 of 17. December 2013, on common provisions for the European Regional Development Fund, The European Social Fund, the Cohesion Fund, the European agricultural fund for rural development and the European maritime and Fisheries Fund and laying down general provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund and the European maritime and Fisheries Fund and repealing Council Regulation (EC) No 1782/2003. 1083/2006.

5) cf. Bekendtgørelse nr. 648 of 15. June 2006 by posting law, as amended.

6) cf. bekendtgørelse nr. 1715 by 16. December 2010 of the law on business promotion and regional development with subsequent amendments.

7) within the meaning of Act No. 468 of 17. June 2008 on approved Auditors and audit firms (revisorloven) with later amendments.

8) within the meaning of Act No. 101 of 19. January 2012 on the review of the State's accounts, etc.

9) Bekendtgørelse nr. 532 of 27. may 2014 about responsibilities and competences, etc. in connection with the administration of grants from the European Regional Development Fund and the European Social Fund.

10) the European Parliament and of the Council Regulation (EU) No 1303/2013 of 17. December 2013, the official journal of the European Union by 2013, nr. L 347, page 320, on common provisions for the European Regional Development Fund, The European Social Fund, the Cohesion Fund, the European agricultural fund for rural development and the European maritime and Fisheries Fund and laying down general provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund and the European maritime and Fisheries Fund and repealing Council Regulation (EC) No 1782/2003. 1083/2006.