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Financial accountability scheme Commissariaat for the Media

Original Language Title: Regeling financiële verantwoording Commissariaat voor de Media

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Regulation of the Minister of Education, Culture and Science of 12 August 2009, No WJZ144961 (8264), laying down rules on the content and establishment of the financial report of the Commission for the Media and Attention to auditing (System of financial accountability of the Media)

The Minister of Education, Culture and Science,

Having regard to Article 7.8 of the Media Act 2008 ;

Decision:


Article 1. Handbook on manual

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The annual accounts of the Media Committee for the Media include the incorporation requirements and control protocols as set out in the Annex to this Regulation. Annex applicable.


Article 2. Repeal other scheme (s)

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With effect from 1 July 2010, the Regulation of the Minister of Education, Culture and Science of 26 February 2009, No WJZ/101187 (8248), determining Manual of financial accountability for the Media 2008, for accountability for 2008 It's withdrawn.


Article 3. Entry of

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This arrangement shall enter into force from the day following the day following the day of day of the Official Journal in which it is placed and shall operate until 1 January 2009.


Article 4. Citation Title

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This scheme is cited as Financial Responsibility Commissariat for the Media.

This arrangement will be set out in the Official Journal.

The

Minister

of Education, Culture and Science,

R.H.A. Plastrong


Annex

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Handbook of Financial Accountability Commissariaat for the Media 2011

Ministry of Education, Culture and Science

Den Haag, June 2011


Handbook of Financial Accountability Commissariaat for the Media 2011


1. Introduction

Within the framework of the provisions of Article 7.8 MW 2008 may lay down rules on the organisation of the financial report (the annual accounts) and the audit points for the auditors ' audit of the Media. This has led to the fact that this Manual of Financial Responsibility for the Media has been set up.

This version replaces the previous version of August 2009 and applies from the financial year 2011.


1.1. Legal Framework

With Article 7.1 first t/m third paragraph MW 2008 The Media Committee is set up for the Media. In Article 7.6 to 7.8 MW 2008 is determined that the Secretary of State for OCW will reimburse the costs of the Commissariat. To this end, the Commissariat will draw up a budget annually (see Article 26 and 29 of the ZBOs Framework Law ) which is required to obtain the consent of the Minister of OCW. A financial report (annual accounts) is published by the Commissariat (see below). Article 34 Framework Law ZBO ), which is accompanied by a statement of verification of the fidelity and legality. Article 7.8 MW 2008 provides that the Secretary of State of the OCW may lay down rules on the establishment of the budget, the financial report (the annual accounts), and the audit points.

The purpose of the rules and models to be determined in relation to the presentation of financial accountability is to achieve a transparent annual reporting of the financial data over the years. These are the rules of the Accounting Law, as they are included in the Civil Code 2 Title 9, the Directives of the Council for Annual Reporting, the Law disclosure from public funds funded top income (WOPT) and case-law applies. If this Handbook differs from those mentioned above, then the Handbook shall prevail.

The Commissariat serves on the basis of the Framework Law ZBO before 15 March, to send the annual accounts to our Minister for the preceding financial year. The annual accounts need to be approved by the Secretary of State for OCW.


1.2. Information

The annual accounts of the Commissariat shall contain at least the following elements:

  • 1. Balans with explanatory notes

  • 2. Provision of operation in accordance with the category of classification used in the explanatory statement

  • 3. Cash flow overview


2. Annual Accounts

The financial statements of the Media Committee for the Media shall be drawn up in euro and shall contain at least the following:

  • • Balance sheet with explanatory notes (see 2.1);

  • • Operating account according to the category classification using explanatory notes (see 2.2);

  • • Cash flow statement (see 2.3).

The Commissariat only takes stock of those items in the balance sheet, which are applicable to the institution concerned.

Foreign currency shall be valued at the balance sheet date at the daily value as indicated by the Dutch Bank.

In addition, the board adds the 'Other data', as mentioned in Article 392 BW 2 , subject to the provisions of the fifth paragraph of that Article, to the annual accounts.


2.1. Balance sheet

The valuation bases are based on the provisions in the Civil Code 2 Title 9 applicable. Any exceptions are explained below.


2.1.1. Fixed Assets

Tangible fixed assets

Valuation of tangible fixed assets shall be made on the basis of historical costs incurred as a deduction of depreciation. The duration of the economic life is decisive for the depreciation period.


2.1.2. Equity

General Reserve

The amount in the own funds remaining after deduction of the assigned funds and reserves shall be accounted for under the General Reserve.

Destination Fund

The special-purpose fund consists of the General Media reserve which is held as a buffer for counterfalling advertising proceeds of the Stichting Ethercommercials, as a liquidity reserve in the event of discontinuity of one of the broadcasters and the funding of the current account with the Foundation for the Etheradvertising Foundation.

Investment grants

The investment grants received from the Ministry of OCW for the purchase of tangible fixed assets shall be classified under the special-purpose reserve. Each year, for the benefit of the exploitation account, a free fall is made with a size equal to the depreciation cost of the material fixed assets purchased with the corresponding investment grants.


2.2. Calculation of the exploitation account according to the category classification using explanatory notes


2.2.1. Remuneration of directors, management and supervisors

In the notes on the explanatory note, Article 383 BW 2 issue of the remuneration of the joint directors and former directors and, separately, for the joint supervisors and former supervisors. The amounts must be charged to the Commissariat during the accounting year. The remuneration of the joint members and former members of the Executive Board shall be made separately.

An indication that can be traced back to a single natural person may be omitted.

The method of calculating the remuneration shall be calculated in accordance with the method of calculation, as set out in Article 6 Law Disclosure of Public Resources financed Top Income (WOPT). The following components of remuneration should be added to each other:

  • -Taxable wage (amount as stated at the year),

  • -Pension Transfer (employers and employee participation);

  • -Other provisions payable on a long-term basis (e.g. life course, financial arrangements for sabbatical, etc.);

  • -Termination benefits provided that they are not included in the taxable wage.

Names of all directors, members of the Executive Board and supervisors shall also be mentioned. The form of remuneration (salaried part-time, fulltime and/or vacancy and any expenses for expenses) shall be indicated by driver, executive, supervisor and supervisor. In the case of parttime pay, the part-time percentage is mentioned.

The term "directors" means those persons who form part of the statutory administrative body.

The members of the Executive Board are those persons who form part of the statutory management. It is also understood that those persons who have obtained general powers of association with the Statute are included.

Supervisors shall be those persons entrusted with the supervision of the Steering Board by virtue of the Law or Statutes. Members of a member council are not included here.


2.2.2. Accountability in the context of the WOPT

In addition to the above information, an indication of compliance with the accountability obligation in the context of the WOPT . In this justification, the taxable wage, the provisions for remuneration payable in time, function or functions and the duration of employment in that year of any person whose sum of the sum is to be paid separately, shall be refunded to this account. taxable earnings and the provisions for the benefit of rewards payable in time, the average taxable income of ministers over the financial year has gone beyond that.

Where a compulsory accountability in the context of the WOPT does not apply, it should be explicitly reported.


2.3. Cash Flow Summary

The Model III cash flow statement shall be followed. Cash flows are hereby classified according to origin from operational activities, investment activities, and financing activities.


2.4. Number of fd fd year-end

The number of employees in Full Time Equivalent that is employed by the Commissariat at the end of the accounting year.


2.5. Average number of FTE for the year

The average number of employees in Full Time Equivalent who has been employed by the Commissariat for the financial year.


2.6. Details

Deviations between the operating result and the significant result are explained.

The following items are explained in the event of deviations to their causes:

  • • Income;

  • • Grants provided;

  • • Equipment costs;

  • • Other charges;

  • • Special burden.


2.7. Transmission Agents

The annual accounts shall include a summary of the transmission agents (see Model X).


2.8. Fixed book price

For a specification of these costs, reference is made to Model XI


3. Responsible Device

The Annex to the Financial Statements of the Media Committee for the Media shall record the accounts with a minimum of the following:

  • • Balance sheet with explanatory notes;

  • • Operations account with explanatory notes;

  • • Cash flow overview.

Models IV, V and VI shall be followed in respect of those parts.


4. Responsible Management

The Annex to the Financial Statements of the Media Committee for the Media shall record the accounts with a minimum of the following:

  • • Balance sheet with explanatory notes;

  • • Operations account with explanatory notes;

  • • Cash flow overview.

Models VII, VII and IX shall be followed in respect of those parts.


MODEL I. BALANCE SHEET


2.1. Balance sheet as at 31 December 20xx

(after result-end)

Financial year

Previous financial year

Financial year

Previous financial year

Fixed assets
Tangible fixed assets Own funds

Farm buildings and land

General reserve

Installations

Destination Fund

Other fixed assets

Destination reserves

Financial fixed assets Features

Other claims

Other

Current assets
Claims Short-term

Accounts receivable

Receive Forward

Other claims

Creditors

Accrual-related assets

Taxes and social contributions

Other liabilities

Accrual-related liabilities

Liquid assets
Total Total

MODEL II. EXPLOITATION CALCULATION


2.2. Operating account as at 31 December 20xx

Year t Budget

Previous financial year

Income

1. Media Contributing Media

2. Advertising Foundation Broadcast Advertising

3. Other income

4. Special income

Sum of income
Charges

6. Refused grants

7. Device Cost

8. Other charges

9. Special charges

Sum of charges
Operating result

10. RInterest income and similar proceeds

Operating result
Use of the result

Addition/Undraw General Reserve

Addition/Undraw Destination Fund

Addition/Untrekking Destination Reserve


MODEL III. CASH FLOW SUMMARY


2.3. Cash flow statement as at 31 December 20xx

According to the indirect method

Financial year

Previous financial year

I Cash-flow from operational activities

Operating result

Customize for:

Depreciation of tangible fixed assets

Destination funds free-fall

Free-fall destination reserves

Endowments to facilities

Exemption from provisions

Withdrawal of provisions

Changes in working capital:

Claims

Short-term

Cash flow from operations

Interest received

Caste room from operational activities
II Cash flow from investment activities

Investments in tangible fixed assets

Funds allocated to/from

Cash flow from investment activities
III Cash flow from financing activities

Receipts from long-term debt

Repayment of long-term debt

Cash flow from financing activities
Mutation liquid resources I-II + III

Cash-end financial year

Cash resources at the beginning of

Mutation liquid resources

MODEL IV. DEVICE BALANCE SHEET


3.1. Balance Device as at 31 December 20xx

(after result-end)

Financial year

Previous financial year

Financial year

Previous financial year

Fixed assets
Tangible fixed assets Own funds

Farm buildings and land

General reserve

Installations

Destination reserves

Other fixed assets

Features

Other

Current assets
Claims Short-term

Accounts receivable

Receive Forward

Other claims

Creditors

Accrual-related assets

Taxes and social contributions

Other liabilities

Accrual-related liabilities

Liquid assets
Total Total

MODEL V. OPERATING ACCOUNT DEVICE


3.2. Operating account as at 31 December 20xx

Year t Budget

Previous financial year

Income

1. Contribution from ministry OCW

2. Other income/special income

Sum of income
Charges

3. Lonen and salaries

4. Social security charges

5. Depreciation on tangible fixed assets

6. Other charges

Sum of charges
Operating result

10. RInterest income and similar proceeds

Operating result
Use of the result

Addition/Undraw General Reserve

Addition/Untrekking Destination Reserve


MODEL VI. DEVICE CASH FLOW SUMMARY


3.3. Cash flow statement as at 31 December 20xx

According to the indirect method

Financial year

Previous financial year

I Cash-flow from operational activities

Operating result

Customize for:

Depreciation of tangible fixed assets

Free-fall destination reserves

Endowments to facilities

Exemption from provisions

Withdrawal of provisions

Changes in working capital:

Claims

Short-term

Cash flow from operations

Interest received

Caste room from operational activities

II Cash flow from investment activities

Investments in tangible fixed assets

Funds allocated to/from

Cash flow from investment activities

III Cash flow from financing activities

Receipts from long-term debt

Repayment of long-term debt

Cash flow from financing activities

Mutation liquid resources I-II + III

Cash-end financial year

Cash resources at the beginning of

Mutation liquid resources

MODEL VII. MANAGEMENT BALANCE


4.1. Balance sheet as at 31 December 20xx

(after result-end)

Financial year

Previous financial year

Financial year

Previous financial year

Fixed assets
Financial fixed assets Own funds

Other claims

Destination Fund

Current assets
Claims Short-term

Accounts receivable

Creditors

Other claims

Other liabilities

Accrual-related assets

Accrual-related liabilities

Liquid assets
Total Total

MODEL VIII. MANAGEMENT ACCOUNTING ACCOUNT


4.2. Operating account as at 31 December 20xx

Year t Budget

Previous financial year

Income

1. Media Contributing Media

2. Advertising Foundation Broadcast Advertising

3. Special income

Sum of income
Charges

4. Refused grants

5. Other charges

6. Special charges

Sum of charges
Operating result

7. RInterest income and similar proceeds

Operating result
Use of the result

Addition/Undraw Destination Fund


MODEL IX. MANAGE KASFLOW OVERVIEW


4.3. Cash flow statement as at 31 December 20xx

According to the direct method

Financial year

Previous financial year

Cash flow from operational activities

Revenue of the OCW Ministry

Revenue of Stichting Ethercommercials

Receipts of Accounts Receivable

Total Receipts

Payments to recipients and suppliers

Special charges

Total Payments

Cash flow from operations

Interest received

Cash flow from operational activities = funds to be paid/off


MODEL X. RUNDOWN SUMMARY TRANSMISSION DELEGATES

Balance by 1-1-20xx

Cash benefits

Determinations/approvals

Balance by 31.12.20xx

National Broadcasters

FunX

MTNL

Stichting Radio Nederland Wereldomroep

Music Centre of the Omroep

Netherlands Broadcasting Production Company

Netherlands Institute for Image and Sound

Minority programming

OLONE

Total

Recorded as follows in the balance sheet:

Claims

Short-term

Total


MODEL XI. OPERATING ACCOUNT FIXED BOOK PRICE


3.12. Operating account as at 31 December 20xx

Year t Budget

Previous financial year

Income

1. Media Contributing Media

Sum of income
Charges

2. Labour costs

3. Training

4. Brochures and other VCP costs

5.Procescost/expert committee

6.Doorload from other cost points

Sum of charges
Total

CONTROL PROTOCOL


1. Introduction


For which institution is this control protocol?

This Protocol shall apply only to the Media Committee for the Media (the Commissariat).


Purpose

The Ministry of OCW (OCW) provides licence fees via the Commissariat and a contribution to the costs of the Commissariat. The OCW expects the institution auditor to make a statement of loyalty and legality to the financial statements of the Commissariat. The purpose of the control protocol is to set the expectations of OCW in respect of this declaration of loyalty and legal restraint. This statement is also the basis for the opinion of the departmental accountant in the departmental financial statements.


Legal Framework

With Article 7.1, first to third paragraph MW, 2008 The Commissariat is set up. The Commissariat has legal personality and is located in the municipality of Hilversum. Article 7.6 to 7.8 MW 2008 provides that OCW will reimburse the costs of the Commissariat. To this end, the Commissariat will draw up a budget annually (see Article 26 and 29 of the ZBOs Framework Law ) which is required to obtain the consent of the Minister of OCW. A financial report (annual accounts) is published by the Commissariat (see below). Article 34 of the Framework Law, ZBOs ), which is accompanied by a statement of verification of the fidelity and financial legality. The financial report shall be subject to the agreement of the Secretary of State for OCW. In Article 7.8 MW 2008 Provides that the Secretary of State may lay down rules on the establishment of the budget, and may prescribe the financial report and points of reference for auditing. These rules are set out in this Manual Financial Accountable for the Media (Handbook). The audit points shall be included in this control protocol.

The audit audit of the annual accounts of the Commissariat consists of two elements:

  • • the control of the equipment costs of the Commissariat;

  • • the control of the management of broadcasting funds by the Commissariat.

The check should be carried out in accordance with the Further Regulations Control and Other Standards (NV COS) as issued by the Royal NIVRA 1 and the directions set out in this control protocol.


Procedure

Broadcasting institutions are in accordance with Article 2.171 and 2.172 MW 2008 undertakes to submit their financial statements to the Commissariat. These accounts are provided for by the independent auditor of the auditor on the fidelity and the financial legality. The Commissariat is acting on the basis of Article 7.6 to 7.8 MW 2008 before 15 March, a financial statement containing the management of the licence fees and the costs of the Commission of the Commission. The annual accounts shall be subject to a loyalty and legal judgment of the institution's auditor. The basis for the legal judgment in the management of broadcasting funds is the audit statements issued in the annual accounts of the broadcasting organizations and the work of the Commissariat for Financial Review. legality of the use of broadcasting funds. The institution auditor shall make his statement to the College of the Commissariat. It shall be responsible to the Secretary of State for OCW. The Departmental Accountant may carry out a review with the Institution Auditor.

The Commissariat is responsible for the annual review of the financial lawfulness of the use of broadcasting funds on the basis of the annual accounts of the broadcasting organizations. The review of financial legality is carried out by the Financial Supervision Division of the Commissariat. One of the management measures available to the Financial Supervision Division is to review audit audits in the broadcasting organizations. The purpose of the review is to understand the quality and sufficiency of the work carried out by the setting auditors. The results of this review shall be used by the auditor of the Commissariat for the audit of the annual accounts of the Commissariat. The Commissariaat may subcontract the review task to a register auditor. The reviews should be carried out on the basis of a rotation system.


2. Scope of audit


Research approach

The Institution Auditor shall adopt a risk analysis in its audit file, which shall explicitly take into account the concerns of this control protocol. This control file is the basis for a review that the departmental accountant can carry out. The institution auditor shall check the financial legality of the use of the licence fee and of the contribution to the costs of the Commissariat. The statutory provisions of the Media Act applicable to the financial legality are set out below under financial transactions. The institution auditor is expected to report on the compliance with the provisions, as listed below under financial management operations, in the report of findings.

Financial transactions

Financial management operations

Art.32 , 33 Framework Law ZBO .

Art 18 , 34 , 35 and 41 Framework Law ZBO's .

MW 2008:

7.13

8.8 (2) , 2.151 , 2,157 to 2.159 , 2.166 to 2.168 , 2.164 , 2.165 .

MW 2008:

7.2 , 7.6 , 7.7

2.148 2 P. Member , 2.149 , 2.162 2 P. Member , 2.171 to 2.173 .

In addition to the above overview, the Commission's Commissariat is a public administration body governed by public law. In doing so, the Commissariat is a contracting authority, both European and national, within the meaning of European regulations ( Decision procurement rules for public contracts ). The auditor shall check that the Commission is in compliance with the guidelines for the European procurement procedure. The auditor shall verify that the commitments entered into in the audit year have been or have not been the subject of the European procurement procedure. The auditor is not expected to assess the substantive steps taken by the Commissariat in the process of European contract.

NB

The rule of law includes all financial flows in the financial statements, i.e. both those relating to the management of broadcasting funds and the use of the funds for the costs of the Commissariat.


Reliability and accuracy

The institution auditor shall establish its control in such a way that it can give a 95% confidence that the justification does not contain any inaccuracies or inaccuracies with an interest greater than the prescribed tolerances. For the purposes of the control declaration, the following tolerances shall apply:

Inaccuracies

(in the responsibility)

Uncertainties

(in check)

Restriction

Disapproval

Restriction

Deafening

Lawfulness

(% of total expenditure)

> 1 and < 3

-> 3

> 3 and <10

= > 10

Fidelity

a. Balance sheet (% of balance sheet)

> 5 and < 10

= > 10

> 5 and <10

= > 10

b. Operating account (% of income)

> 2 and < 5

= > 5

> 5 and < 10

= > 10

The responsibility of the Commissariat includes both the management of the licence fee and the charges for the costs of the equipment. The tolerance applies to the money flows of licence fees and equipment costs separately.

The following line of behaviour applies to the handling of detected errors. A distinction shall be made between errors and errors which cannot affect the financial legality of the use of the licence fee or the contribution to the costs of the Commission. Any errors that may have an impact shall be corrected as far as possible by the Commissariat. In this case, it is not important whether the tolerance limits are exceeded. Errors are understood in absolute terms in so far as compliance with laws and regulations is concerned. Therefore, error netting is not allowed.

The tolerances set out in the schedule shall be used to deal with errors that have no influence on the level of the licence fee or the contribution to the equipment costs of the Commissariat. The Commissariat should correct these errors if the tolerance limit is exceeded. The auditor shall state all errors greater than 0,1% of the charges that have not been corrected in the report of findings. If the audit results in errors which the Commissariat does not restore, the auditor shall state them in the report of findings. A reporting tolerance of 0% shall apply.


NormenBorder

The Commissariat shall draw up the revenue and expenditure account in accordance with the Directives set out in the Handbook. The purpose of the audit is to determine the accuracy of the annual accounts and the lawful use of the contribution to the costs of the Commission and the lawful administration of broadcasting funds. Financial legality means that all financial transactions, in the case of the Commissariat, have been carried out within the provisions laid down in the legal framework. If a financial transaction has taken place in violation of the legal framework, the institution auditor shall consider the total amount of the financial transaction as a liability in the accounts. The total of legal errors should involve the institution auditor in the judgment in law.

The Institution Auditor notes that the statement of the amount of the remuneration for the directors, supervisors and members of the Executive Board is correct and complete. The obligations referred to in Article 383c of Title 9 Book 2 BW shall apply. This means, for the Commissariat, that it must make a statement at the level of the name of all drivers and former directors.

The auditor shall, on the basis of the Administration of the Commissariat, establish an integral part or the statement in the notes to the accounts of the Commission on the basis of the Law disclosure from Public funds funded Top income (WOPT) is correct and complete. If this is not the case, the auditor shall issue a position of loyalty other than approval and shall state the missing information in his statement. For this heading a reporting tolerance of 0% shall apply.

In this context, reference is made to the NBA Practice Awards 1115 Adaptation of the judgment in the Statement of Control in the case of material weaknesses in the notes on the annual accounts.

The auditor shall, on the basis of the institution's administration, establish an integral part or the declaration to the Minister for the Interior and the relations of the Kingdom on the basis of the Law disclosure from Public funds funded Top income (WOPT) is correct and complete. If this is not the case, the auditor shall take it into account in a report of findings as set out in the audit report.


(3) Accountancy studies


Audit Statement

The audit statement contains both a loyalty and a legal document on the use of the contribution to the costs of the Commission and the legitimate management of broadcasting funds. The institution auditor applies the model attached to this control protocol (Audit statement to the annual accounts). The Institution Auditor notes the annual accounts.


Report of findings

Effectiveness of the management and organisation of the work of the Commission

The institution auditor shall draw up a report of findings for the Commissariat. In the report of findings, the institution auditor shall report at least on the financial management operations and on non-institution-corrected errors. The auditor assesses whether the Management and Establishment of the Work of the Media Committee meets requirements of efficiency, as intended in particular. Article 35, fourth member of the framework law, independent administrative bodies . This section shall include the auditor in the report of findings. The auditor shall use as a reference framework the written and management handbooks, procedures and conditions for critical processes, such as procurement and HRM. The auditor also involves in his research Article 41 of the Framework Law on independent administrative bodies -, dealing with security of data.


Audit statement of the independent auditor

Issued for the purposes of the Ministry of Education Culture and Science

To: Principal


Statement on the annual accounts

We have checked the financial statements (recorded in this report/report) 2 .... from the Media for the Media in Hilversum. The annual accounts consist of the balance sheet by ..... 2 ..., the cash flow summary 2 ... and the operating account relating to 2 .... with the explanatory notes, which contain an overview of the accounting policies used and other accounts. explanations.


Responsibility of the Board

The College of the Commissariat is responsible for drawing up the annual accounts, which shall faithfully reflect the assets and results, as well as for the preparation of the annual report, both in accordance with the provisions of the Staff Regulations. Handbook of Financial Accountable for the Media. The College of the Commissariat is also responsible for the financial lawfulness of the revenue, liabilities and balance sheets in the financial statements.

This implies that these amounts should be consistent with the provisions laid down in the relevant legislation. Finally, the College of the Commissariat is responsible for such internal control as it considers necessary to enable the establishment of annual accounts and compliance with the relevant laws and regulations without deviations from the material importance as a result of fraud or error.


Responsibility of the auditor

Our responsibility is to give judgment on the annual accounts based on our audit, as intended. Article 7.7, second paragraph MW, 2008 . We have carried out our control in accordance with Dutch law, including the Dutch auditing standards and the control protocol of the Arrangement establishing the Financial Accountable Manual Financial Accountable for the Media. This requires that we comply with the ethical rules applicable to us, and that we plan and implement our control in such a way that a reasonable degree of assurance is obtained that the financial statements do not contain any material interest deviations.

A check shall include the execution of work to obtain control information about the amounts and the explanations in the financial statements. The work selected depends on the judgement applied by the auditor, including the assessment of the risks that the financial statements contain a substantive deviation from material interest as a result of fraud or error.

In making these risk assessments, the auditor shall take into account internal control relevant to the preparation of the financial statements and their accurate picture and for compliance with the relevant laws and regulations, focused on the establishment of audit work which is appropriate in the circumstances. However, these risk assessments are not intended to express an opinion on the effectiveness of the internal control of the entity. An audit shall also include an evaluation of the suitability of the accounting policies used and the financial rule of law used and the reasonableness of the estimates made by the entity, and an evaluation of the overall picture of the financial statements.

We believe that the control information we have obtained is sufficient and appropriate to provide an underpinnings for our judgment.


Judgment 2

In our opinion, the annual accounts give a true and fair view of the size and composition of the power of the Media for the Media per 2 ... and of the result in respect of 2 .... in accordance with the Staff Regulations Code Accountability Commissariat for the Media.

In addition, we consider that the revenue, expenses and balance sheets in these accounts for 2 ... comply with the requirements of financial lawfulness. This implies that these amounts are in accordance with the provisions laid down in the relevant laws and regulations, such as those contained in the Control Protocol of the Staff Manual Financial Responsibility Manual for the Media. indicate.

Place, date

Accountancy practice name

Auditor Name