Key Benefits:
Arrangement of the Minister of Education, Culture and Science, of 16 January 2015, No 4407236 laying down the certificate of education for the PO, VO, MBO and HO sectors ('the educational audit protocol ' OCW/EZ 2014)
The Minister of Education, Culture and Science, acting in accordance with the Minister for Economic Affairs;
Having regard to Article 157, fourth paragraph, second sentence, of the Law on the centres of expertise , Article 171 (4), fourth paragraph, second sentence, of the Law on Primary Education , the Articles 14a (3), third paragraph, second sentence , and 18, sixth paragraph of the Financing Decision WVO , Article 5.2.5, first paragraph, of the WEB Implementing Decision and Article 4.4, second paragraph, of the Implementing Decision WHW 2008 ;
Decision:
The protocol for the audit by the auditor for the year 2014 shall be established in accordance with the rules laid down in the Annex This scheme.
This arrangement shall enter into force from the day following the day after the official Journal of the Official Journal of the European Union provides that this scheme shall be put into effect and shall be operational until 1 January 2014.
This arrangement is cited as: Rules of Education Accounting Protocol OCW/EZ 2014.
This arrangement will be set out in the Official Journal.
TheMinister
of Education, Culture and Science,M. Bussemaker
Version 18 December 2014
1 December 2014
This is the education audit protocol OCW/EZ 2014, hereinafter referred to as the 'Board of Auditors'.
The Board of Auditors shall attach to the applicable laws and regulations.
The differences between the juliversion and the December version are largely caused by changes in law and regulation published in the second half of the year.
Each topic has the date that the text was last modified. This date shall not be modified in the case of an increase of the year in the text of 1 in relation to the final audit protocol of the preceding year.
| 1 |
General principles |
3 |
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| 1.1 |
General |
3 |
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| 1.1.1 |
Objective of the Board of Auditors |
3 |
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| 1.1.2 |
Classification of the audit protocol |
3 |
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| 1.1.3 |
Accountancy Products/Reporting |
3 |
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| 1.2 |
Definitions |
4 |
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| 1.2.1 |
Education sectors |
4 |
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| 1.2.2 |
Reference framework 1 July 2014 |
5 |
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| 1.2.3 |
Minimum audit work |
5 |
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| 1.2.4 |
Lawfulness |
6 |
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| 1.3 |
Procedures |
6 |
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| 1.4 |
Amendments |
6 |
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| 1.5 |
File forming |
6 |
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| 1.6 |
Information/documentation |
7 |
|||
| 2 |
Control of annual documents |
7 |
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| 2.1 |
General |
7 |
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| 2.1.1 |
Objective control over the annual documents |
8 |
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| 2.1.2 |
Reliability and accuracy of the annual account check |
8 |
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| 2.1.3 |
Materiality table |
8 |
|||
| 2.1.4 |
Handling errors (error definitions) |
9 |
|||
| 2.1.5 |
General reference framework |
9 |
|||
| 2.1.6 |
Trading correspondence years prior to years |
9 |
|||
| 2.1.7 |
Supporting the work of an AK |
10 |
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| 2.2 |
Fidelity |
10 |
|||
| 2.2.1 |
Reporting criteria |
10 |
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| 2.2.2 |
National guaranteed loans |
10 |
|||
| 2.2.3 |
Annual report |
11 |
|||
| 2.3 |
Financial legality |
12 |
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| 2.3.1 |
Reference framework |
13 |
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| 2.3.2 |
Treasury policy |
14 |
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| 2.3.3 |
PM Housing |
14 |
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| 2.3.4 |
Cooperation university and academic hospital |
14 |
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| 2.3.5 |
Apprenticeship-related funding for the public sector |
14 |
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| 2.3.6 |
Financing by leather-work contract vmbo school years 2012/2013 and 2013/2014 |
15 |
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| 2.3.7 |
Earmarked additional grants with a spending obligation |
15 |
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| 2.3.8 |
Other income |
16 |
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| 2.3.9 |
Human loads |
17 |
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| 2.3.10 |
Other institution burden sector PO and VO |
18 |
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| 2.3.11 |
Declaration Sector HO |
18 |
|||
| 2.4 |
Other lawfulness |
19 |
|||
| 2.4.1 |
Treasury policy |
19 |
|||
| 2.4.2 |
Visually impaired pupils WVO and participants WEB |
19 |
|||
| 2.4.3 |
Explanation of the PM, VO and MBO behaviour |
19 |
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| 2.4.4 |
Students who attend training for a large part in the workplace are enrolled in a training school |
19 |
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| 2.4.5 |
Declaration of declarations sector HO |
20 |
|||
| 2.4.6 |
IGBO PM |
20 |
|||
| 2.5 |
Audit statement on the annual accounts |
20 |
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| 3 |
Aid information procedure |
26 |
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| 3.1 |
Introduction |
26 |
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| 3.2 |
Aid for the PO sector |
27 |
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| 3.2.1 |
General |
27 |
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| 3.2.2 |
Finance data research |
28 |
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| 3.2.3 |
Assurance report |
29 |
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| 3.3 |
Examination procedure for the sector of the public sector |
30 |
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| 3.3.1 |
General |
30 |
|||
| 3.3.2 |
Finance data research |
31 |
|||
| 3.3.3 |
Assurance report |
34 |
|||
| 3.4 |
Investigation procedure for the MBO sector |
35 |
|||
| 3.4.1 |
General |
35 |
|||
| 3.4.2 |
Finance data research |
36 |
|||
| 3.4.3 |
Assurance reports |
43 |
|||
| 3.5 |
Aid for sector HO sector |
45 |
|||
| 3.5.1 |
General |
45 |
|||
| 3.5.2 |
Finance data research |
46 |
|||
| 3.5.3 |
Assurance report |
50 |
|||
| 4 |
FSR Check |
52 |
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| 4.1 |
General |
52 |
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| 4.2 |
Control activities by scheme |
54 |
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| 4.3 |
Audit Statement at FSR |
55 |
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| 5 |
Education links |
56 |
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| 6 |
List of abbreviations |
56 |
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| Annex 1: Framework Financial Law OCW/EZ Law and Regulation 2014 |
59 |
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• Objective of the Board of Auditors
• Classification of the audit protocol
• Accountancy Products/Reporting
1 July 2014
For each of the education sectors, it is appropriate to provide for certain information (annual accounts and declaration of financial information or expenditure on expenditure) to be certified by the auditor. It is also regulated that the Minister may provide directions or regulations for the audit by the institution auditor through a ministerial arrangement. This is done with the audit protocol. The audit protocol thus constitutes the link between the laws and regulations on the one hand and the work to be carried out by setting auditors on the other hand. It gives an explanation of the reference framework to be used, the audit firm and the required accounting products.
The audit protocol has been drawn up by analogy with the "Writing Correspondence Protocols" issued by the NBA. The principles set out therein have been specifically created for the OCW situation. Where possible, text passages from the hand-giving ceremony have been taken over in this audit protocol.
1 July 2014
The audit protocol refers to the following audit object and survey object:
- control of the annual documents:
-the establishment of the annual reports (*) and their substantive control;
-verification of the lawful use of the national contribution,
- research into the funding data:
-examination of the legitimate acquisition of the contribution of the state.
For the record, it is noted that the data as intended Article 3 (l) of the annual reporting system does not fall within the scope of the audit.
(*) The annual documents consist of the annual accounts, annual report and other information, as referred to in Article 1 (c) of the annual reporting system .
1 December 2014
Auditing of the annual documents shall be carried out in a statement of audit. The examination of the financing of expenditure, including the apprenticeship system, leads to an assurance report. These terms are used in the audit protocol, although the term 'audit' (still) is mentioned in the OCW regulations. The institution auditor shall use the model texts set out in the audit protocol for both products. The institution auditor may choose to issue a so-called 'WG' declaration for the purpose of OCW, using only the name of the institution auditor with name (s). (was signed). The original signed declaration/report with the personal signature of the institution auditor must be included in the archives of the school/institution (see also the NCA's Practice Awards 1103).
There shall be a reporting tolerance in respect of the work included in the audit protocol. The reporting tolerance indicates the extent to which errors should be reported. The accounting protocol shall indicate, for each component, the reporting tolerance applicable as soon as it differs from the standard 0,1%. As the starting point is based on the need to correct errors identified as far as possible, the institution auditor shall confine itself to an exemption report. For this purpose, he shall use a report of findings, indicating the nature and magnitude of the errors detected. The report of findings is formalfree. On the offer form, the institution auditor shall indicate that there is a report of findings. In such a case, the competent authority/administration of the school/institution shall send the report of findings together with the audit statement and accountability to DUO. The competent authority/administrative authority may indicate how it has acted on the findings found. As far as dealing with errors is concerned, reference is made to the notes in the chapters (2) and to the financing examination (3).
Type of control
Product
Recipient
| Annual account check | Audit Statement Report of findings (exception reporting) |
DUO Site Zoetermeer PO Box 606 2700 ML Zoetermeer |
| Aid research | PO Sector Assurance report Report of findings (exception reporting) |
DUO Site Zoetermeer PO Box 606 2700 ML Zoetermeer |
| Categories of public service (excluding kbb) Assurance report Report of findings (exception reporting) |
DUO site Groningen Section OS/The Number No Digital via the secure site of DUO or In writing PO Box 30152 9700 LC Groningen |
|
| Vocational training centre (Kbb) Assurance report Report of findings (exception reporting) |
DUO Site Zoetermeer PO Box 606 2700 ML Zoetermeer |
|
| HO sector Assurance report Report of findings (exception reporting) |
DUO site Groningen Section OS/Educational No /BRON HO Digital via the secure site of DUO or In writing PO Box 30152 9700 LC Groningen |
|
| FSR | HO sector Audit Statement Report of Findings (Exception reporting) |
DUO Site Zoetermeer PO Box 606 2700 ML Zoetermeer |
• Education sectors
• Reference framework
• Minimum audit work
• Lawfulness
1 July 2014
The Board of Auditors shall apply to legal persons financed by the Ministries of Education, Culture and Science (OCW) and Economic Affairs (EZ) in the Education Sectors Primary Education (PO), Secondary Education (VO), Secondary Education (hereinafter referred to as 'the Office'). Vocational education (MBO) and Higher Education (HO).
The audit protocol also applies to subsidies provided by the EZ to the institutions from the vocational training policy. These subsidies may also be justified according to the additional conditions that are in force within EZ and with the relevant schools and institutions.
PO Sector
1 July 2014
For legal persons (including associations) financed on the basis of the WPO and WEC The Board of Auditors shall be a guide/scheme referred to in Article 171 (4) of the WPO and in Article 157 (4) of the WEC .
FVO sector
1 December 2014
For legal persons granted on the basis of the WVO The Board of Auditors shall be a guidance document based on the Article 14a (3) and Article 18 (6) of the Financing Decision W.V.O. shall be laid down in a ministerial arrangement. It is on the grounds of cooperation that Article 103 (4) of the WVO The WVO lists in Chapters I, III and IV the terms and conditions of a school.
MBO Sector
1 July 2014
For legal persons granted on the basis of the WEB The Board of Auditors is a guidance document, Article 5.2.5 (1) of the WEB Implementing Decision shall be laid down in a ministerial arrangement.
HO sector
1 July 2014
For legal persons granted on the basis of the WHW The Board of Auditors is a guidance document based on the Article 4.4 (2) of the Implementing Decision WHW 2008 shall be laid down in a ministerial arrangement. The audit protocol for this sector (ex Article 2.10a of the WHW ) contains indications for the control which is the basis of the issue of the control statement, as mentioned in Article 2.9 (3) of the WHW .
1 July 2014
The reference framework for control is laid down in law and regulation. The audit protocol does not replace the original legal and regulatory provisions.
1 July 2014
Instructions are included for each component of the control object:
• a description of the object (or part of it);
• the reference framework: monitoring and reporting criteria;
• the scope and depth of the audit:
○ reliability and accuracy
○ the minimum checks to be carried out.
The audit of the annual documents and the examination of the financing data shall contain compulsory texts for the audit (s) and assurance reports (s).
The Board of Auditors shall contain:
• Minimum audit work, which is printed in bold
• Unprinted notes on this work.
The described (minimal) control work is intended to complement the 'Further Regulations Control and Other Standards' (NV COS).
For the PO and VO sector, the Institution Auditor is requested to take into account the Monitoring and Research Sector for PO and VO 2010 Research and Research Sector in its audit and funding research.
1 December 2014
The institution auditor must check whether the national contribution is legally obtained (financing audit) and spent (audit accounts).
As regards the acquisition of the State's contribution, it notes that the information contained in the school or institution's financial accounts complies with the requirements of lawfulness. This means that these data are in accordance with the provisions laid down in law and regulation. This is a question of lawfulness of non-financial information. The institution auditor shall issue an assurance report in the case of the financial liability.
As regards the benefits, charges and balance sheet changes which are responsible for the school or institution's annual documents, the institution auditor shall determine that they comply with the requirements of financial legality. The financial legitimacy relates to public funds. Financial legality in general implies that a financial transaction related to public funds whose outcome is to be accounted for in the financial statements in accordance with international law, Dutch laws, general measures of governance and ministerial arrangements incorporated provisions that affect the outcome of the financial transaction. The definition and the framework of financial legality are defined in detail in Chapter 2.3 of this Protocol.
1 July 2014
The Board of Auditors shall be drawn up annually and made available in July and December.
The juliversion is intended for planning purposes only. The December version is the final version of the audit protocol, which will be adopted by ministerial regulation. This publication is not done after the concept has been discussed with representatives of all parties involved: accountancy firms, NBA and umbrella organisations. Discussion of the draft audit protocol with sector organisations and their umbrella organisations is designed to prevent wordings that could be misinterpreted to the disadvantage of schools and institutions. On the third Wednesday of the month of November, the annual reconciliation talks will take place with all concerned about the final text, which represents the most current state of affairs at that time.
New versions of the final audit protocol shall be adopted by means of a ministerial arrangement. The Arrangement is set out in the Official Gazette and is published on the Internet site of the Inspectorate of Education and DUO, as the Annex, the audit protocol.
The publication of the final audit protocol OCW/EZ 2014 will take place in December 2014.
1 July 2014
If it proves necessary, and it is a question of linguistic imperfections, OCW will make rapid adjustments to the text of the audit protocol in the course of the year. For other adjustments of more substantial nature, account is taken of the fact that the audit protocol must be a stable document. These adjustments are therefore only processed in the July and December versions of the Protocol of Auditors for the year in question.
1 July 2014
For the documentation of the audit work performed, the findings and the conclusion are the requirements as laid down in Standard 230. It has been revealed during reviews that there is ambiguity about the implication of this Directive on the nature and extent of the documentation of work carried out in the control of the funding data and annual documents of schools and institutions. In the audit file of the institution auditor, per focus point of the audit protocol At least to be present: the work carried out, the identification of the checked piece (inscription, total balance) or a copy of the last page, the findings and the conclusion. For example, if procedure tests were performed, copies of the purchase invoices are not present in the file, but they are a list of invoice numbers and items on which the invoices were checked.
1 December 2014
Here you will find (additional) information relevant to the audit and the investigation by the institution auditor.
Law and regulation education audit protocol OCW/EZ• 2014 legislative and regulatory overview
• Education audit protocol OCW/EZ 2014
• Education and annual reporting system ; explanatory brochure
• Note 'Brightness in the funding of vocational education and adult education 2004'
• The memorandum originally published in 2003 'Brightness in the funding of Higher Education'
• The addition in 2004 to the memorandum 'Brightness in the funding of higher education'
• Hand-giving ceremony for the establishment of public-private educational arrangements
• Hand-held control and research sector PO and VO 2010
• Letter HO/CBV/05/22162 of 20 July 2005 on accountability in public funds
• Letter BVE/Stelsel/104878 of 24 February 2009 on training for the unemployed and those at risk of unemployment in the light of the economic crisis
• Letter PO/B&S/ 121802 of 12 May 2009 on Housing Expenditure and Auditing
• Letter AD/113787 of 15 May 2009 on annual reporting of care institutions with an education component
• Letter BVE/I&I/171783 of 6 January 2010 on in-and flow-flow classes
• Letter BVE/I&I/198334 of 23 March 2010 on specific information on input and flow classes
• Letter PO/B&S/198180 of 1 April 2010 on research expenditure housing by schools
• Letter PO/B&S/214997 (inundated) housing expenditure by school management
• Letter 255958 of 6 December 2010 on redundancy payments of VO schools
• Letter 257165 of 14 January 2011 on the top incomes of education directors
• Letter 259228 of 25 January 2011 on the rewards of education directors
• Letter 269642 of 25 February 2011 on pay education drivers
• Letter 3045679 of 2 March 2011 on the enforcement policy VOG's
• Letter 307660 of 21 June 2011 on the payment of redundancy payments
• Letter 337429 of 25 November 2011 on Transparency Declarations and Declaration Rules
• Letter 357173 of 23 December 2011 on the use of the FSR table as an annex to the annual accounts
• Letter 373939 of 9 February 2012 on pay education drivers
• Letter 387623 of 12 March 2012 on the education audit protocol in relation to severance pay
• Letter 389858 of 25 April 2012 on the Education Component in Annual Reporting to Youth & Educate Institutions
• Letter 424771 of 12 July 2012 on improper use of crebo licence
• Letter 476260 of 14 January 2013 on information law for top-income standards law
• Letter 584386 of 19 February 2014 on more detailed arrangements use FSR table
• Procedure insufficient audit
• Common process management information on enrollment and registration of participants
• Voluntary charge reduction target subsidies settings (SISA FSR)
• Univers (Ele) Simplification Report (SISA FSR) Report
• For all the information about the law normalization Top incomes: http://www.topinkomens.nl
• Objective control over the annual documents
• Reliability and accuracy of the annual account check
• Materiality table
• Handling errors (error definitions)
• General reference framework
• Trading correspondence years prior to years
• Supporting the work of an AK
1 July 2014
In this part of the Board of Auditors 2014 annual documents are central. The term 'annual documents' refers to the annual accounts, annual report and other data ( Article 1 (c) of the annual reporting system ).
The audit statement of the institution auditor in the annual accounts concerns the loyalty of the size and composition of the assets and the result, as well as compliance with the laws and regulations. The assessment of compliance with laws and regulations flows from compliance with the requirements of the financial soundness of the revenue, liabilities and balance sheets in the financial statements. The Institution Auditor further notes that the annual report is compatible with the annual accounts.
1 July 2014
The concept of a size basis indicates the extent to which (amount) the percentage of approval materiality must be disposed of, e.g. a particular flow of funds or accounts held in the responsibility. The size limits to be used in the control of the annual pieces are dependent on the mass to be checked: the total public funds and expenditure of the (earmarked) additional subsidies/funding.
In its judgement on compliance with the laws and regulations, the institution auditor aspires to a high degree of certainty. The institution auditor shall establish its audit in such a way that it can certify, with a reasonable degree of assurance, that the annual accounts do not contain any defects (errors and uncertainties) with a material interest.
If this concept for the use of statistical techniques is to be quantified, a 95% confidence should be assumed.
1 December 2014
An unqualified statement implies, that given above the above reliability, in the responsibility not to avoid any anomalies (errors and uncertainties) exceeding the percentages given below in the above materiality table.
Inaccuracies (in accountability
Uncertainties (in control)
Restriction
Disapproval
Restriction
Deafening
| Lawfulness | ||||
| Implementation of lawfulness (% of total public funds) |
> 3 and < 5 |
≥ 5 |
> 5 and < 10 |
≥ 10 |
Materiality shall apply in the opinion of the financial legality and the other lawfulness, unless there is a specific control tolerance.
No materiality is prescribed in the audit protocol for fidelity. From OCW, a maximum materiality of 2% of the total of the benefits and 5% of the balance sheet total is acceptable. It is the responsibility of the institution auditor to determine them in compliance with what is included in the standards.
For each item, for the error assessment, the judgement shall be the type-approval materiality at the annual account level as recorded in the materiality table.
For all items listed in the accounting protocol, excluding items listed below, a standard reporting tolerance of 0,1% (of total public funds) is applicable. The reporting tolerance indicates the extent to which errors should be reported to OCW in the Report of Findings. See further handling of errors.
A specific control tolerance (CT) and reporting tolerance (RT) shall apply to the following items/subjects:
• Treasury policy (0% CT, 0% RT)
• Trading correspondence of previous years (0% CT, 0% RT)
• Earmarked additional subsidies/funding with a spending obligation (3% CT, 0% RT)
• Statement on behaviour (1% CT, 0% RT)
• PM Watch (0% CT, 0% RT)
• Visually impaired pupils WVO and participants WEB (1% CT, 0% RT)
• Students attending training courses for a large part in the workplace are enrolled in training schools (1% CT, 0% RT)
• HO Declarations (5% CT, 1% RT)
• Declaration procedure HO (0% CT, 0% RT)
• IGBO PO (1% CT, 0% RT)
The errors identified in this audit work are also involved in the error assessment in the statement of opinion in the annual accounts as a whole by the institution auditor.
On the basis of RJO Article 3h consolidated annual reporting of multiple competent family allowances shall be carried out in accordance with this chapter in the single/segmented reporting of the respective competent family. Conservation level (i.e. at the level of one competent authority).
1 December 2010
An error in accountability is the case if the verification carried out has shown that a (part of a) mail is not in conformity with one or more aspects of the laws and regulations. Errors are understood in absolute terms, in so far as compliance with legislation and regulations is concerned. Therefore, error netting is not allowed.
An uncertainty in the investigation is involved when there is insufficient (control) information available to make a (part of a) mail as good or wrong. For example, uncertainty exists about whether or not to comply with the laws and regulations. It is necessary for the institution's auditor to quantify errors and uncertainties as far as possible in order to adequately substantiate the assessment.
The starting point is that identified errors should as far as possible be corrected by the school/institution. With regard to errors, which relate to legality, this correction is often not possible because the use has already been made.
With regard to the handling of recorded errors, the auditing of the annual documents shall be subject to:
• With regard to the fair view of the financial statements, schools and institutions do not need to correct errors with a common financial interest below approval tolerance and the institution auditor does not have to report them. Indeed, the impact on the asset position (the key information demand for OCW) is small.
• With regard to financial legality, a distinction is made between material and non-material errors. The school/institution corrects as far as possible detected errors. However, the school/institution can usually not correct such errors. The institution auditor shall inform the Steering Board and the internal supervisory body in accordance with the applicable professional rules. Material errors (i.e. errors larger than the approval tolerance) affect the scope of the audit declaration and are explained in the audit statement. With respect to non-material errors (i.e. errors less than the approval tolerance), the institution auditor sets out a report of findings as recorded in Accountancy Products/Reporting subject to compliance with the applicable rules. reporting tolerance.
1 July 2014
The reference framework has been included in the audit protocol at the highest level. With regard to a number of items and/or flows, this audit protocol also contains a number of specific criteria which result from the laws and regulations.
The Professional Regulations for Institutional Accountants as set out in the Rules of Control and Other Standards (NCOS) are always part of the audit criteria.
1 December 2014
The institution auditor finds that the school or institution has processed the directions and/or has followed the corrections on which DUO or the Education Inspectorate has previously corresponded with the school or institution in a annual letter. If the instructions are not processed and/or the corrections have not been followed, the institution auditor shall use it in a report of findings as set out in Accountancy products/reporting.
By the Inspectorate of Education, only a letter is sent with instructions for checking if in previous audit years (2012 and 2013) by the institution a non-approval control statement and/or a report of findings of The institution auditor with DUO has been submitted.
1 July 2014
School boards in the PM have in many cases contracted their records to an administration office (AK). To a lesser extent, this also applies to VO schools. The AK's for the purpose of these school boards and the schools under which they are responsible are often the financial, personnel and salaries administration and manufacture the financial statements of the boards. To this end, the schools provide their primary commitments (purchase invoices, change in and out of service, and other changes in salaries) to the AKs, and the AKs are responsible for checking, inter alia, and handling and processing. this one. On, among other things, these audits and checks on processing of AKs, the auditors shall assist the auditors in the audit of the aid data and the annual documents.
In the application of risk analysis in auditing, the institution auditor shall, for the purposes of determining the nature and extent of the risk of a non-material interest, obtain information from the entity and its environment. Under the entity, the organisation of the school and the school administration is understood to mean here, including in the case of an AK-oriented approach. The internal management environment shall be established at the level of an administrative office (and not by separate school board) in the case of an AK-oriented approach. The institution auditor should therefore review at this level whether it can rely on the measures taken in the area of internal control. (This does not have to mean that every single school should be included in the system's control.) In reviewing the measures taken by IB, he should take into account differences in the so-called 'service level agreement' between the AK and the individual boards. It shall also verify that the audit of the AK affects all the legal aspects of the audit protocol. If this is not the case, the institution auditor will also have to carry out other checks (other than at the AK).
Regardless of the estimated risk of a material material deviation and regardless of the choice of either a board-focused or an AK-focused control approach, the institution auditor should set up and run data-based work for each transaction room, item from the annual accounts and any part of the notes on the financial statements of material interest.• Reporting criteria
• National guaranteed loans
• Annual report
1 December 2014
The reporting criteria are mainly due to the Education and annual reporting system , but in a number of cases, other laws and regulations (such as the WNT ) contain provisions on the way in which a school/institution report. The legal person shall establish the annual reports on the basis of the Education Accounting Regulation. For the institution auditor, the scheme shall constitute a reporting criterion. The Institution Auditor shall note that the annual documents shall be in accordance with the annual reporting of the annual reporting system.
For health care establishments with education component, the agreements of 15 May 2009 with the 113787 letter of application shall apply to the care institutions. For Youth and Education institutions that have received funding from the Ministry of OCW, the agreements of 25 April 2012 with characteristic 389858 are applicable.
The institution auditor also notes that the annual documents comply with the WNT (and the related laws and regulations). The auditor shall follow the verification protocol WNT established by BZK.1 July 2014
In the long-term balance sheet item, Foreign-guaranteed loans can also be avoided in the educational sectors of VO, MBO and HO. The schools/institutions that had the guaranteed loan guaranteed loans at the end of 2014 received at the beginning of 2015 an updated specification of the State-guaranteed loans at the end of 2014.
New loans are not subject to a state guarantee, in connection with the decentralisation of housing responsibility. The setting accountant verifies the accuracy and completeness of the specification of state-guaranteed loans at the end of 2014 (received from DUO) and the mutations during 2014. Any corrections shall be made to the specification of DUO. Corrections for Wageningen University should be made to the specification of EZ. The specification is certified by the Institution Auditor and sent with the form 'Submit for the year 2014'. The amendments made by the institution auditor shall reflect DUO at the end of 2015. In addition, the institution auditor shall determine whether the 2014 financial statements include a correct specification of the State-guaranteed money loans at the end of 2014.
1 July 2013
Additional reporting criteria:
Notes Clarity, Ceremony for the establishment of public educational public private arrangements (dated 25 March 2011, reference 285339 sector bve and characteristic 282532 sector ho); Investing and belting by institutions for education and research 2010 Article 2 ; WPO Article 17c (1) (e) and Article 171 (1) (a) ; WEC Article 28i (1) (e) and Article 157 (1) (a) ; WVO Article 24 e1, paragraph 1 (e) and Article 103 (1) (a) ; WEB Article 2.5.4 and article 7.2.7 (3) and (4) ; WHW Article 9.8 (1) , 9.51 (2) , 10.3d and 11.6 ; Scheme grant regional centres of expertise in connection with the package measure AWBZ 2009 Article 8 (2) and Scheme for knowledge dissemination and innovation green education Article 26 .
• General
• Specific elements
• Reporting
General
1 July 2014
With regard to the annual report, the institution auditor shall determine that:• the annual report complies with the legal provisions, including the RJO (containing all relevant information);
• the annual report does not contain any material contradictions with the financial statements (consistency with the annual accounts) and
• the annual report does not contain any material contradictions with the results of the annual audit, including the findings on internal control (consistency with the audit findings).
As regards reporting, what is included at the end of this paragraph is also applicable to previous provisions.
WPO Article 17c (1) (a), WEC Article 28i (1) (a), WVO Article 24 P. 1 (1) (a), Article 9.1.4 (3) and Article 9.8 (1) (c), Article 10.3d (2) (c) or Article 11.6 (1) (c) shall be amended.In Annex 3 of RJO The set of data for the benefit of the continuity section is included as part of the annual report. For this part of the annual report, in addition to the above work, it is still specifically requested by the institution auditor to establish that:
- the multi-annual budget is derived from the planning and control cycle and
- the multiannual budget has been approved by the Supervisory Board.
The Supervisory Board in the primary and secondary education sectors shall be the internal supervisory authority or the internal supervisory body as described in the WPO Article 17c , WEC Article 28i and WVO article 24e1
If the auditor finds that the multi-annual budget does not comply with this, the institution auditor shall act accordingly in a report of findings as set out in the Accountancy products/reporting.
Specific elements
1 July 2014
• Brightness MBO and HO
The Institution Auditor shall establish that the reporting requirements set out in the Brightness Note are fulfilled.• Hand-held ceremony for the establishment of public-private educational arrangements (mbo and ho sector)
The Institution Auditor shall note that the report on the report contained in the hand-held ceremony is fulfilled. This means that the auditor finds that the institution in the annual report pays attention to the ratio behind public-private arrangements, the risks and risk management of public-private arrangements and the actual results of the public sector. public-private arrangements in relation to the intended results (innovation, quality, etc.) and the institution's long-term objective.• Article 2 of the Arrangement and the Education and Research Institutions 2010 (Treasurypolicies)
The Institution Auditor shall note that the institution shall report at least to the public funds in annual reporting of:o the policy and implementation with regard to investing
o and belons;
o the types and size of investments and payments;
o the running times of the investments and payments.
• Sector PO and VO ( WPO Article 17c (1) (e) and Article 171 (1) (a) ; WEC Article 28i (1) (e) and Article 157 (1) (a) ; WVO Article 24 e1, paragraph 1 (e) and Article 103 (1) (a) )
The Institution Auditor shall note that the competent authority of the School or the grouping shall include in the annual report:o has included a report by the internal supervisory authority or the internal supervisory body in which it shall be accountable for the performance of its tasks and powers;
o the code used for good governance is reported, as well as justification for deviations from that code for good governance.
• Industry code Good governance in the mbo sector (Article 2.5.4. WEB)
The institution auditor shall note that the institution in the annual report shall:o to be accountable on the handling of the branch code;
o If the institution deviates from the main RvT/CvB model, the reasons for this shall be justified in the annual report.
• Sector MBO Responsible education programme with less hours (WEB Article 7.2.7 (3) and (4))
The institution auditor shall determine that the reporting requirements WEB shall comply with Article 7.2.7 (3) and (4).• HO sector (WHW Article 9.8 (1), Article 9.51 (2) and Article 10.3d and Article 11.6)
The institution auditor shall note that the institution in the annual report shall:o has incorporated a report from the Supervisory Board in which it shall be responsible for the performance of its tasks and powers;
o If the institution deviates from the main RvT/CvB model, the reasons for this shall be justified in the annual report.
• Scheme grant regional centres of expertise in connection with the package measure AWBZ 2009 (Article 8 (2) of the PO/VO sector)
The Institution Auditor notes that the REC has included the requested information in the annual report.Reporting
1 July 2014
The institution auditor shall, if the legal provisions are not satisfied, include a text on this subject in the audit statement under the 'Declaration on the annual report and other information'.• Reference framework
• Treasury policy
• PM Housing
• Cooperation university and academic hospital
• Apprenticeship-related funding for the public sector
• Financing by leather-work contract vmbo school years 2012/2013 and 2013/2014
• Earmarked additional grants with a spending obligation
• Other income
• Human loads
• Other institution burden sector PO and VO
• Declaration Sector HO
1 December 2014
The following laws and regulations fall within the scope of the judgement of the institution auditor on the financial soundness:
• the relevant provisions in the education laws and regulations, these are detailed in Annex 1 to this Protocol;
• the relevant provisions in (education) law and regulation, as set out in Chapter 2.3;
• procurement legislation (both European and national: Tender Act 2012 , Procurement Decision and Guide Proportionality) and
• Individual grant decisions showing that they should be included in Model G (2) (see also Section 2.3.7).
The remaining applicable laws and regulations, such as the tax legislation, are therefore outside the framework of financial legality. These other laws and regulations will take into account the auditor's work in relation to the fairly accurate statement in the framework of Standard 250. The importance of law and regulation in the control of financial statements.
In the case of invitations to tender above the European thresholds, the usual verification and reporting tolerances shall apply.
The definition of the error should be based on the full contract value in the first year. This error occurs when the normal control and reporting tolerances are exceeded than the verification declaration and/or the exception reporting.
Invitations to tender under the European threshold amounts to a growth model. For 2014, a qualitative tolerance for procurement is covered by the European threshold amounts. This means that the institution auditor assesses the AO/IB around these tenders and reports on them in the management letter and/or the audit report ( this is Not exception reporting, as referred to in paragraph 1.1.3 ) to the RvT and/or to the board.
Explanation Box Financial legality OCW/EZ Act and regulation
The framework, as set out in Annex 1 of this Protocol, contains provisions (whole arrangements or individual (parts of) articles) from the Law and Regulations of OCW and EZ for educational institutions.
Included are provisions that affect the outcomes of the financial transaction. These provisions indicate which expenditure (and occasional: income) is permitted.
The framework does not replace all laws and regulations for schools and institutions. The aim is to be complete, but the erroneous non-inclusion of a provision does not mean that a school or institution does not have to adhere to it. It does, however, mean that the institution's auditor can carry out its audit of the framework. Only if the institution auditor gets knowledge of non-compliance with relevant and material, not included, provisions should act in accordance with the Professional Regulations (Standard 240 and Standard 250).
Therefore, the framework does not contain:
• provisions for the establishment of education;
• provisions for the acquisition of funding (at the same time as contriation parameters, applications, time limits, etc.), unless they are specifically included in Chapter 2.3;
• provisions for third parties such as municipalities;
• provisions on how OCW is to deal with the (rights of) schools and institutions;
• provisions for accounting (annual accounts, annual report, specific support replies);
• provisions for the setting up of administrations.
The provisions shall be divided into the following categories:
• the activities for which costs may be incurred;
• the authorised types of costs;
• the maximum level of certain expenditure;
• the maximum and minimum level of certain income;
• Influence on balance-sheet mutations.
If there is general provision for authorised expenditure, the provisions which restrict the general provisions, but not the provisions providing for a widening of the rules, are also included. If an institution auditor is able to determine (positive control) that the extended provision is applicable, it may still approve the expenditure or revenue.
Some other provision is sometimes referred to in a provision (article). It is not included in the context of the transparency of the framework.
Not all of the provisions contained in the framework are explicitly included in minimal work. The institution's auditor is expected to have his control in the context of financial legality in such a way as to enable him to make a judgment on financial legality in compliance with the given control tolerance.
1 July 2010
Additional control criterion: Organizing and belting arrangements for education and research 2010 .
The institution auditor finds that Article 3 (2), (3) and (4) of the Conditions of Employment and institutions for education and research, 2010, are already in compliance.1 December 2014
The institution auditor finds that there are no national funds used for housing facilities that the municipality is responsible for, unless the expenditure on a housing provision is additional and is paid out of the reserve prior to the provision of the reserve. Introduction of lumpsum (1 August 2006) is built.From 1 January 2015, the large (outdoor) maintenance shall be transferred from the municipality (s) to the institutions. The Ministry of OCW has indicated that dotting is lawful to a possible provision in 2014, expenses are illegal in 2014. See for this purpose Newsletter Annual Reporting Education, yeargang 2014, number 14 d.d. 2 December 2014 (http://nieuwsbrief.rijksoverheid.nl/847/Actions/Newsletter.aspx?messageid=2872 &customerid=201533&password=enc_4542424237443342_enc)
See also the letters PO/B&S/121802, PO/B&S/198180 and PO/B&S/214997.
1 July 2010
Additional control criterion: academic hospitals: Article 2.12 of the WHW .
This check point is only applicable to universities, to which an academic hospital is connected. The university that is supported by the academic hospital in the care of medical education and research is awarded a national contribution. The institution auditor shall verify that this contribution has been passed on to the academic hospital without delay.
1 December 2014
Additional control criterion: Article 2.7.1 to Article 2.7.3 of the WEB Implementing Decision .
In relation to the introduction of the Appropriate education law by 1 August 2014, the following activities apply only to the period up to 31 July 2014.
The Institution Auditor shall establish that there is an agreement between:• issued by the Indication Committee (CvI)
• Decision;
• the provided by DUO site Zoetermeer
• Renotification form on the one hand;
• LGF decisions issued by DUO-Zoetermeer by DUO
• on the other
• for the mbo: the educational agreement at the registration of the
• Participant for the monitoring of vocational training;
In practice, it appears that schools do not consistently remove the added letters of the CvI Decision in the administrative process, thus there is no agreement with the grant decision. This may result in the institution's auditor erroneously noting pupils/participants as non-LGF apprentice. Setting auditors may assume that when the CvI numbers of the CvI numbers correspond to those documents, the same apprentice/participant exists.
1 July 2011
Additional control criterion: Responsibility of the knowledge centres for the acquisition and use of the costs of learning pathways in the vmbo for the school years 2012/2013 and 2013/2014.
This control point applies only to the knowledge centres which have received a subsidy under the scheme establishing the financing of knowledge centres for teaching work projects in the vmbo.
The Institution Auditor shall note that:• the numbers of the closed teaching work sections recorded in the Annual Reporting 2014 of the Knowledge Centre in the school years 2012/2013 and 2013/2014 are in close contact with the numbers according to the declarations of the knowledge centres on DUO Zoetermeer in 2014;
• the number of apprenticed learning pathways per school year shall be in line with the number, according to the records of the knowledge centre, effectively closed learning pathways for that school year;
• the end of the course of the course of the course of the course of the course of learning is included, that is to say, that there is a learning contract signed by the right parties, which has been completed in the appropriate period.
• General
• NWO grants
General
1 July 2014
The Institution Auditor shall, on the basis of the consenting/grant conditions/ grant requirements, establish that the (earmarked) additional funding/grant with the obligation to pay has been lawfully spent. For the remaining (earmarked) additional funding/subsidies from previous years, the indications of previous accounting protocols remain in force (summary of legislation and regulations). In all cases, the indications in the individual grant decisions are justified in terms of justification.
This item is subject to a specific control and reporting tolerance (see General for explanatory notes and see the tolerance table for the specific control and reporting tolerance concerned).
The total amount of expenditure of the earmarked additional funding/grants shall be a separate mass to which the tolerances for the control of expenditure are to be applied. The institution auditor shall establish its control so that it can obtain a reasonable degree of certainty that does not prevent unlawful uses with an interest greater than 3% of the total uses of the (earmarked) additional contrition/subsidies in the control year concerned.
If this tolerance is exceeded, but the tolerance limit does not apply to the annual account check, then this does not affect the audit statement in the annual accounts. For a detailed explanation, please refer to General. It may have consequences for the school/institution, as is apparent from the scheme in question.
If the institution finds uses which are contrary to the grant conditions or any aid conditions/subsidy obligations and have a potential impact on the total size of the (earmarked) additional expenditure subsidies/funding, then the school/institution must correct it. If the institution auditor finds that the funding is not lawful, the institution auditor shall ensure that the school/institution corrects it.
If the correction does not take place then the institution auditor shall assume that in a report of findings as set out in Dealing with errors.
In the case of subsidies earmarked below, the Board of Auditors shall prescribe a specific minimum audit work.
NWO grants
1 July 2010
In addition to OCW, the Netherlands Organisation for Scientific Research (NWO) also provides grants to the universities. Among these grants are also understood to be the subsidies of Technology Direction STW (STW) and ZonMw. The financial responsibility for these grants shall be carried out through the University's annual accounts. On the basis of an agreement between VSNU, NWO and the Association of Health Funds Section (SGF), the grants of the health funds may also be supported by this association in this way. The control of these grants shall be subject to the same provisions and verification tolerances, as set out in this paragraph for the use of earmarked additional subsidies. The check criteria shall be based on the individual grant decisions.
The institution auditor shall verify the lawfulness of the use of these grant funds. By way of derogation from what is included in Accountancy products/reporting , the setting, if any, sends a report of findings to the NWO.
• Outsourcing and contractual activities for third parties
• Note Brightness MBO
• Note Clarity HO
Outsourcing and contractual activities for third parties
1 July 2010
Additional control criterion: EU Treaty unfair competition.
Subcontracting
The Institution Auditor shall note that the subcontracting costs and consideration are written in writing in a contract/agreement. In addition, the institution auditor shall determine that the outsourced activity (s) fit within the statutory task execution of the institution.Contract activities for third parties
Public funds must not be used in such a way as to create unfair competition. No market investigation shall be required of the institution auditor. However, it notes that at least a cost-covering rate has been calculated.
Note Brightness MBO (Public Resources in Private Activities)
1 July 2014
For the use of public funds for private activities, the conditions, as set out in the note Brightness of BVE, are published in the yellow katern 18/19 2004. For further explanation of the permitted use and accountability of public funds for private activities, reference is made to the letter containing the HO/CBV/05/22162 attribute sent to the Second Chamber by Secretary of State Rutte on 20 July 2005, and the letter of 24 February 2009 with regard to BVE/system/104878. The institution has set up a process to determine whether non-subsidised or non-funded activities have an added value for public activities within the meaning of the way described by the Secretary of State for Education (Lower Chamber). 28 248, No 84). The Institution Auditor notes that the institution has complied with the terms of reference in Memorandum Clarity and the letter to the Second Chamber of 20 July 2005 regarding the use of public funds in private activities.
Note Brightness HO (Public Resources in Private Activities)
1 July 2010
The use of public funds for private activities is subject to the conditions set out in the Note Brightness in the funding of higher education dated 29 August 2003 and in the memorandum 'Brightness in the financing of the higher education'. education of 27 August 2004. For further explanation of the permitted use and accountability of public funds for private activities, reference is made to the letter of the HO/CBV/05/22162 attribute to the Secretary of State for Education, Culture and Science on 20 July 2005 the Second Chamber has sent. The institution has set up a procedure to determine whether any of the non-funded activities have an added value to the public activities within the meaning of the Secretary of State for Education, Culture and Science in the letter of 20 July 2005 (Second Chamber, Meeting year 2004 -2005, 28 248, No. 84). The Institution Auditor notes that the institution has complied with the terms of reference in Memorandum Clarity and the letter to the Second Chamber of 20 July 2005 regarding the use of public funds in private activities.
• Volume of work in the PO and VO sector
• PM Waits
Volume of work in the PO and VO sector
1 December 2011
The Institution Auditor shall conduct a risk analysis and establish its findings and its findings in its dossier.In carrying out the risk analysis, the institution auditor shall comply with what is included in the subject 'Support for the work of an AK'.
The institution auditor shall include in this risk analysis, among others, the Standard 240. The control approach described below is based on an inherent risk for a school or REC normally. If there is an inherent risk of an inherent risk, the institution auditor shall adjust the size of the work. In addition, the purpose of the risk analysis is to reach a statement or to support the institution's auditor in its further work on the existing internal control measures (IT).
The work carried out by an administrative office may not replace the work carried out by the institution's auditor. The administration office's work is part of the internal control structure of the research object.
In order to reach a decision on the quality of the IB, the institution's auditor should carry out work. Such activities shall consist of:
• At least 25 test procedures; or
• work, under which the institution auditor can give a ruling on the quality of internal control of the administration office.
If, as a result of the risk analysis and the work carried out, the institution auditor comes to the conclusion that it can rely on the proper functioning of the IB, it shall be included in the investigation file. are on the basis of which the institution auditor concludes this conclusion.
If the institution auditor concludes that he can rely on the proper functioning of the IB, he shall also carry out the following minimum work:
• The institution auditor analyses the formation statements and the collection wage state of the schools is governed by the Steering Board. This analysis involves: salary scales, the size and composition of any non-standard functions within the formation, the relative size of the service relationship, and unusual rewards. This analysis shall be carried out by the institution auditor at the administrative level.
• In addition, the institution auditor shall carry out a numerical assessment of the human costs, in relation to the previous year's budget and annual accounts. In the case of strong fluctuations and unusual balances, the institution auditor shall check with detail documents. The numerical assessment shall take place at the administrative level.
PM Waits
1 December 2010
Specific check criteria: Article 137 , 138 and 139 of the WPO and Article 131 , 132 and 133 of the WEC , Non-reappointment of non-reappointment workers with non-reappointment benefits ex-workers primary education Arrangement, Deductions from the WBO, ISOVSO and WVO deductions .
This item is subject to a specific control and reporting tolerance (see General for explanatory notes and see the tolerance table for the specific control and reporting tolerance concerned).
The institution auditor shall verify that the competent authority complies with the provisions on priority for appointments (own-queue provisions). If these provisions are not complied with, the institution auditor shall check that the payments have been deducted: the salaries, allowances, benefits or other contributions to which staff appointed by the person concerned are entitled to Ignore the self-waiting provisions or personnel using a scheme for involuntary unemployment or reduction of job losses. The institution auditor shall, in the case of vacancies for which an ex-employee (future of a prospective person) is available ('own watch holder '), shall determine that:• no new personnel have been appointed;
• no staff member has been extended to any of the relevant staff;
• no staff member has been temporarily appointed for temporary appointment;
• no staff member has been temporarily employed in a fixed employment relationship.
The institution auditor should verify an integral part of the application of the above procedures every year. If it is found that competent authority has not complied with the pending regulations, the institution auditor shall include it in a report of findings as set out in Accountancy products/reporting. The Institution Auditor shall state the financial consequences of non-compliance with the cash provisions .
Documents:
• the publication 'Application of self-made waiting orders' of 1 November 1995 with CFI/FPV-95/1680 attribute (Outlay/Yellow Katern 1995, No 26 of 8 November 1995);
• the ' Non-reappointment of non-reappointment workers with non-reappointment benefits ex-workers primary education ' of 17 May 2005 with the attribute CFI/BPM 2005/57525 (Yellow Katern No 9 of 1 June 2005);
The implementing organisation Participating Fund (email helpdesk@vfpf.nl or telephone: 045 579 3953) may, upon request, provide an overview of former personnel who benefit from a severance grant. This summary can be used as a tool for tracing the benefit of those who were in service to the board for more than a year immediately prior to their distribution.
1 December 2010
The institution auditor shall carry out a numerical assessment of the material costs, in relation to the previous year's budget and annual accounts. In the case of strong fluctuations and unusual balances, the institution auditor shall check with detail documents. The numerical assessment shall take place at the administrative level. In the above work, the setting accountant must involve what is included in Standard 520 Cdigit analyses.1 July 2012
Additional control criterion: Letter Transparency declarations and declaration requirements of 25 November 2011 with characteristic 337429.
This item is subject to a specific control and reporting tolerance (see General for explanatory notes and see the tolerance table for the specific control and reporting tolerance concerned).
The total amount of declarations (for the entire organisation) shall constitute a separate mass to which the tolerances for the control of declarations shall be applied. The institution auditor shall establish its control in such a way that it can obtain a reasonable degree of assurance that no fees are prevented with an interest greater than 5% of the total amount of the claims (fees), which are not in force. comply with the declaration rules applicable to the organisation as a whole.
If this tolerance is exceeded, but the tolerance limit does not apply to the annual account check, then this does not affect the audit statement in the annual accounts. For a detailed explanation, please refer to General.
• Treasury policy
• Explanation of the PM, VO and MBO behaviour
• Students who attend training for a large part in the workplace are enrolled in training schools
• Declaration of declarations sector HO
• IGBO PM
1 July 2010
Additional control criterion: Organizing and belting arrangements for education and research 2010 .
For the subject of ao/ib a specific control and reporting tolerance is applicable (see General for an explanation). The prescripting of control and reporting tolerance shall be difficult to do with the work of the institution auditor with a view to establishing elements of administrative organisation and internal control. In this case, it is intended that, irrespective of materiality, the institution auditor ascertains that the school/institution has carried out the budget commitment as set out below. If this is not the case, the institution auditor shall include it in a report of findings as stated in Accountancy products/reporting.
The institution auditor finds that Article 3 (1) of the Arrangement and belons by education and research institutions 2010 is fulfilled.1 July 2010
Additional control criterion: Scheme visually impaired pupils WVO and participants WEB 2010-2012 .
This subject is subject to a specific reporting tolerance (see General for explanatory notes and see the tolerance table for the specific control and reporting tolerance concerned). The institution auditor verifies that in the school/institution administration the statement of the medical specialist for the relevant pupil (s) /participant (s) is present and that the learner/participant is registered on 1 October 2013 and actual education follows the school/institution.
If this is not the case, the institution auditor shall include it in a report of findings as stated in Accountancy products/reporting.
1 July 2014
Additional check criteria:
• PM: Article 3 (1) (a) , Article 3a (1) (a) , Article 32 (2) (a) (1) and (9) of the WPO
• PM: Article 3 (1) (a) , Article 3a (1) (a) and Article 32 (2) (a) (1) and (9) of the WEC
• VO: Article 33 (1) (a) , Article 34 (1) (a) and Article 35 (1) (a) of the WVO
• MBO: Article 4.2.1 (2) (a) , Article 4.2.2 (1) (a) , Article 4.2a.1 of the WEB .
This subject is subject to a specific reporting tolerance (see General for explanatory notes and see Tolerance table for the specific control and reporting tolerance) . The institution auditor notes that the statement of behaviour-taking into account the control tolerance-has been included in the personnel file for all staff members. as an employed person with the competent authority or institution , for which this is required by law. If this is not the case, the institution auditor shall include it in a report of findings as stated in Accountancy products/reporting. In this, the institution auditor mentions the number of missing statements on the behaviour by category of personnel (senior management in the PM sector, EC and FA), educational staff (all sectors), education support staff (all sectors), and other personnel (MBO) per school or educational establishment (BRIN-number) and the reason for the absence of the declarations.
1 July 2011
Additional control criterion: Payment of costs for training schools
This subject is subject to a specific reporting tolerance (see General for explanatory notes and see the tolerance table for the specific control and reporting tolerance concerned).
The institution auditor shall, on the basis of the declaration of 1 October 2014, establish that the data contained therein are correct in relation to the number of students referred to in Article 2 (2). If this is not the case, the institution auditor shall include it in a report of findings as stated in Accountancy products/reporting.
1 July 2012
Additional control criterion: Letter Transparency declarations and declaration requirements of 25 November 2011 with characteristic 337429.
This subject is subject to a specific control and reporting tolerance (see General for an explanation). The prescripting of control and reporting tolerance shall be difficult to do with the work of the institution auditor with a view to establishing elements of administrative organisation and internal control. In this case, it is intended that, irrespective of materiality, the institution auditor ascertains that the school/institution has carried out the budget commitment as set out below. If this is not the case, the institution auditor shall include it in a report of findings as stated in Accountancy products/reporting.
The Institution Auditor shall establish that the institution has rules applicable to the whole organisation in respect of fees to be declared.1 December 2014
Additional control criterion: Scheme paid by staff PO 2015 -2016, Funding Decision WPO (Decision 10185)
This subject is subject to a specific reporting tolerance (see General for explanatory notes and see the tolerance table for the specific control and reporting tolerance concerned).
The institution auditor finds that the number of pupils in the application International Oriented Base Education (IGBO) PO with teldate 1 October 2014 corresponds to the number of pupils enrolled as an apprentice of the IGBO branch of the school. If this is not the case, the institution auditor shall include it in a report of findings as stated in Accountancy products/reporting.
• General
• Example 1 approving comprehensive audit
• Example 2 approving audit declaration
General
1 December 2014
If, on the basis of his findings, the institution auditor issues a statement of approval other than an approval, it shall apply a different text. The fact that he has issued or uses a paragraph to emphasize questions or paragraph on other matters must mention the fact that he has issued a declaration other than an unqualified opinion on the so-called Offer Form, which is: must be used in the submission of annual accounts for DUO.
The institution auditor shall also indicate on the Offer Form whether a separate report of findings (see Section 1.1.3) has been prepared.
If the institution auditor issues a statement other than an unqualified, it shall be concluded by the NCA with the texts of Part 3 of the HRA (Part Sample Texts) for the purposes of the Judgement Paragraph. In addition, the NBA is still preparing various variants for the comprehensive audit statement, including the other than approving statements, in due course the publication and website of the NBA.
If the competent authority receives funding for several sectors on the basis of several educational laws, the audit declaration refers to the laws (see also ***) under which annual accounts are to be paid to the Ministry of Finance. provided.
In order to increase the responsibility of the auditor, the auditor shall be required to make use of a comprehensive audit statement which provides more information on the control approach, in the case of an institution that received more than 100 million state contribution OCW/EZ in 2014 . The auditor does this in alignment with the institution and accountability. The volume of the State's contribution received by the State for 2014 is shown by the State of the Institution's income and expenses (Note on the explanatory note on the institution). This is a 2014 pilot project whose experiences are evaluated with those involved for the sequel.
The auditors of the institutions with a national contribution, OCW/EZ, below 100 million are able to voluntarily make use of this comprehensive audit in consultation with the institution concerned.
The detailed audit statement is included as an example of 1. The included text is derived from Standard 702N 'Additions to Rereport on a complete set of financial statements for general purposes in an organization of public interest' and adapted for the purposes of the education sector. This is possible on the basis of paragraph 4 of the Standard. As far as the education sector is concerned, the exemptions in paragraphs 16, 17, 18 to 24 and 29 are set out on the basis of the Standard outturn. This Standard is now submitted to the Minister of Finance for approval. Thereafter, the Standard as part of the NV COS is published in the Official Gazette.
More information about the comprehensive audit statement can be found on the NBA ' s website: https://www.nba.nl/Wet-en-regelgeving/Adviescollege-Beroepsreglementering1/Naar-een-uitgebreidere-controleverklaring/
For the other institutions, the auditor should use the example text under example 2, unless the comprehensive statement is used voluntarily.Example 1 approving comprehensive audit
This statement includes elements (such as part materiality, group control and key points), which must be specifically made for the entity concerned according to Standard 702N paragraph 6c.
1 December 2014
Audit statement of the independent auditor
To: Principal (if applicable for supervisory board)
Statement on the annual accounts 2014
Our judgmentWe have published the 2014 accounts of ... ( entity name) **) to ... ( registered place of establishment ) check.
In our opinion *):
• gives the annual accounts a true and fair view of the size and composition of the power of ... ( entity name ) * *) on 31 December 2014 and from the result and cash flows for 2014 in accordance with the Education and annual reporting system and the Policy Rules application Law normalization top officials public and semipublic sector (WNT) 2014 * *****);
• the financial statements in the annual accounts shall comply with the requirements of financial legality in all aspects of material importance for the year 2014. This means that the amounts are in line with the provisions set out in the relevant laws and regulations, as set out in Section 2.3.1. Reference framework of the Education Audit Protocol (OCW/EZ) 2014.
The annual accounts shall consist of:
(1) the consolidated and single balance sheet as at 31 December 2014;
(2) the consolidated and single state of income and expenses for 2014; and
(3) The explanatory note summaryof the accounting policies used and other explanatory notes.
The basis for our judgment
We have carried out our control in accordance with Dutch law, which includes Dutch auditing standards as well as the education audit protocol OCW/EZ 2014. Our responsibilities under these conditions are described in the section 'Our responsibilities for auditing the financial statements'.
We are independent of ... ( entity name ) *), as required by the Regulation on the independence of auditors in assurance orders (ViO) and other independent rules of independence for the contract in the Netherlands. We have also complied with the Regulation of the law and of the rules of professional law (VGBA).
We find that the control information we have obtained is sufficient and appropriate as a basis for our judgment.
Materiality
Deviations may arise as a result of fraud or errors and are materially if reasonable it can be expected that these, separately or collectively, may affect the economic decisions users based on these takes financial statements. Materiality affects the nature, timing, and magnitude of our audit work, and the evaluation of the effect of underknown deviations on our judgment.
Based on our professional judgement we have determined the materiality for the faithfulness of the financial statements as a whole at € .... The materiality is based on ... ( Further to be completed% of the relevant benchmark for profit, turnover or other criteria ). The materiality of the financial legality is estimated to be €, this materiality is based on 3% of the total public funds as required by Section 2.1.3 of the Education Tantalising Protocol (OCW/EZ) 2014. This section of the audit protocol also includes a number of specific control and reporting tolerances, which we have applied. We also take into account derogations and/or possible deviations which, in our view, are material for the users of the financial statements for qualitative reasons. We have agreed with the supervisory board that we report to the council during our audit deviations above € ... and smaller deviations, which in our opinion are relevant for qualitative reasons.
Scope of the control group
... ( entity name ) is at the head of a group of entities. The financial information of this group is included in the consolidated financial statements of ... ( entity name ).
Given our final responsibility for the judgment we are responsible for the control of, the supervision and execution of the group control. In this context, we have determined the nature and extent of the work to be carried out on the part of the group. The determining factor is the size and/or risk profile of the group parts or the activities. On the basis of this, we selected the group components in which a check or assessment of the complete financial information or specific items was necessary.
In particular, the control group has focused on the significant parts ... ( explain in this respect: significant components as intended by Standard 600. For example, group parts in specific countries, group parts with significant risks regarding valuation or complex activities ). On the parts ... ( Name ) We have carried out our own audit work. We have made use of other auditors in the control of ... ( Name ). In the case of other parts, we have carried out assessment work or specific audit work.
Through the aforementioned work at (group) parts, combined with additional work at group level, we have obtained sufficient and suitable control information related to the financial information of the group in order to assess provide the consolidated financial statements.
The key points of our control
In the key points of our control, we describe matters that to our professional judgment were most important during our audit of the financial statements. The core points of our control we communicated with the Supervisory Board * ****), but do not constitute a complete representation of everything that has been discussed.
We have determined our audit work in relation to these key points as part of the annual review of accounts as a whole. Our findings on the individual key points should be seen within that framework and not as separate judgments on these key points.
The description of a core item contains the following elements:• a description of the core point;
• a summary of the audit work carried out;
• where relevant, important comments on the key points; and
• where relevant, a reference to the explanation or entry in the annual documents.
Responsibilities of the Board of Directors * ***) and the Supervisory Board * ****) for the annual accounts
The Board * ***) is responsible for formatting and faithfully displaying the annual accounts, in accordance with the Education and annual reporting system and the Policy Rules Application WNT 2014 * *****), as well as the preparation of the Annual Report, in accordance with the Accounting Policies for Education.
The Board * ***) is also responsible for the financial lawfulness of the revenue, liabilities and balance sheets that are responsible in the financial statements. This implies that these amounts should be consistent with the provisions laid down in the relevant legislation.
In this framework, the board * ***) is responsible for such internal control that the board * ***) deems necessary to enable the establishment of the financial statements and compliance with those relevant laws and regulations without deviations from the material importance as a result of fraud or error.
When drawing up the financial statements, the Board of Management * ***) must weigh in whether the educational institution is able to continue its activities in continuity. On the basis of the annual reporting of education the Board * ***) shall compile the financial statements on the basis of the continuity assumption, unless the Board * ***) intends to liquidate the educational institution * *) or terminate its activities or if termination is the only realistic alternative. The administration * ***) should explain events and circumstances which could allow for reasonable doubt as to whether the educational institution can continue to explain its activities in continuity in the annual accounts.
The Supervisory Board * ****) is responsible for monitoring the process of financial reporting of ... (Name Entity) * *)
Our Responsibilities for the Control of Financial Statements
Our responsibility is to plan and execute a control order in such a way that we obtain sufficient and suitable control-information for the judgment we give, as intended in ... ***).
Our control has been carried out with a high degree but no absolute degree of certainty which makes it possible for us during our control not to detect all errors and fraud.
Declaration concerning other requirements laid down by law or regulation
Declaration on the annual report and other information
We mention on the basis of legal obligations under the Education and annual reporting system (on our responsibility to report on the annual report and other data):
• that we have not identified any shortcomings as a result of the examination or the annual report, in so far as we can assess it, in accordance with Education and annual reporting system and Section 2.2.3. Annual report of the Education Auditors Protocol OCW/EZ 2014 has been prepared and the other data required by the Education Accounting Regulation have been added.
• that the annual report is compatible with the annual accounts in so far as we are able to assess it.
Appointment
We have been appointed by the Supervisory Board * ****) on dd-mm-yyyy as an auditor of ... (entity name) **) from the control of the XXXX financial year and have been the external auditor since that date.
Place, date
.... (name of auditing practice)
.... (name of the auditor)
Annex to the audit declaration
We have conducted this audit professionally critically and have applied where relevant professional judgement in accordance with Dutch auditing standards, the Education Agreement Protocol OCW/EZ 2014, Ethical Review. rules and independence requirements. Our control consisted, among other things, of:
• identifying and assessing the risks that the financial statements contain material material defects as a result of fraud or errors, determining and performing control activities in response to these risks, and obtaining the risk control-information that is sufficient and appropriate as a basis for our judgment. In case of fraud, the risk of non-discovery of a material importance is greater than that of errors. In the case of fraud, collusion, falsehood may be involved, the intentional failure to commit transactions, the deliberate misproposals of cases or the breaking up of internal control;
• obtaining insight into the internal control relevant to the auditing of the financial statements and financial regularity with the aim of selecting audit work that is appropriate in the circumstances. The aim of this work is not to express an opinion on the effectiveness of the internal control of the educational institution;
• evaluating the appropriateness of the accounting policies used, the financial standards criteria used, and evaluating the reasonableness of estimates by the Board and the explanations given in the annual accounts;
• to determine that the continuity assumption applied by the Board * ***) is acceptable. It shall also establish, on the basis of the control information obtained, whether there are events and circumstances which could lead to doubt as to whether the educational institution is able to continue its activities in continuity. If we conclude that there is an uncertainty of material interest, we are obliged to draw attention in our audit statement to the relevant related notes in the financial statements. If the explanations are inadequate, we have to adapt our statement. Our conclusions are based on the control information obtained until the date of our audit statement. However, future events or circumstances may lead to an institution no longer able to maintain its continuity;
• evaluating the presentation, structure and content of the financial statements and the explanations contained therein; and
• to evaluate whether the financial statements present a true and fair view of the underlying transactions and events, and that the income, expenses and balance sheets in the financial statements comply with the requirements of financial legality.
We communicate with the Supervisory Board * ****), among other things, about the planned scope and timing of the audit and on the significant findings emerging from our audit, including any significant shortcomings in the Internal control.
We confirm to the Supervisory Board * ****) that we have complied with the relevant ethical rules on independence. We also communicate with the Board on all relations and other matters that can reasonably affect our dependence and on the related measures to ensure our independence.
We determine the key points of our audit of annual accounts based on all the cases we discussed with the Supervisory Board * ****). We describe these key points in our audit statement, unless this is prohibited by law or regulation or in exceptionally rare circumstances when it is not stated in the interest of social traffic.
*) If the WNT/RJ660.406 fails to comply, the option of an approvability of a fidelity judgment will be deleted. (**) In the case of a non-independent school in the PO sector or a municipal school in the sector of 'O', replaced by ' the municipal branch (s) for (primary) (secondary) education without independent legal personality from the municipality ... (name of municipality) ' ***) Include none of the application:- Article 103 (4) of the Secondary Education Act (Wet op de Secondary)
- Article 2.5.3 (4) of the Education and Vocational Education Act
- Article 2.9 (3) of the Law on Higher Education and Scientific Research .
Example 2 approving audit declaration
1 December 2014
Audit statement of the independent auditor
To: Principal (if applicable for supervisory board)
Statement on the annual accounts
We have received the (published in this report/report) annual accounts ******) 2014 of ... ( entity name ) **) to ... ( registered place of establishment ) check. The accounts shall consist of the balance sheet as of 31 December 2014 and the statement of income and expenses for 2014, including the explanatory notes, which provide an overview of the accounting policies used and other explanatory notes.
Responsibility of the Board of Directors * ***)
The entity * ***) of the entity * *) is responsible for drawing up the financial statements that faithfully serves the ability and outcome in accordance with the Education and annual reporting system and the Policy Rules application Law normalization top officials public and semipublic sector (WNT) 2014 * ******), as well as for drawing up the annual report, in accordance with the Accounting Year Education.
The Board * ***) is also responsible for the financial lawfulness of the revenue, liabilities and balance sheets that are responsible in the financial statements. This implies that these amounts should be consistent with the provisions laid down in the relevant legislation.
The Board * ***) is also responsible for such internal control as it considers necessary to enable the establishment of the financial statements and compliance with those relevant laws and regulations without materially significant deviations. as a result of fraud or error.
Responsibility of the auditor
Our responsibility is to give an opinion on the annual accounts based on our audit, as intended in ... ***). We have carried out our control in accordance with Dutch law, including the Dutch auditing standards and the education audit protocol OCW/EZ 2014. 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 statement of the financial statements and their present view, and to the financial legality of the accounts, to the extent that the financial statement is based. compliance with those relevant laws and regulations with a view to establishing audit work that is appropriate in the circumstances. However, these risk estimates do not aim to express an opinion on the effectiveness of the internal control of the entity. A check 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 entity's management * *** estimates, as well as 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.
Opinion on the annual accounts
In our judgment *), the annual accounts present a true and fair view of the size and composition of the power of ... ( entity name ) **) as at 31 December 2014 and from the result for 2014 in accordance with the Education and annual reporting system and the Policy Rules Application WNT 2014 * ******).
In addition, we consider that the revenue, expenses and balance sheets in these financial statements for the year 2014 meet the requirements of financial legality in all aspects of material importance. This means that the amounts are in line with the provisions set out in the relevant laws and regulations, as set out in Section 2.3.1. Reference framework of the Education Audit Protocol (OCW/EZ) 2014.
Declaration concerning other requirements imposed by or pursuant to the Act
Due Article 2:393 (5) (e) and (f) of the BW we do not indicate that we have found any shortcomings as a result of the examination or the annual report, in so far as we can assess it, in accordance with the Education and annual reporting system and Section 2.2.3 Annual Report of the Education Accountancy Protocol OCW/EZ 2014 has been prepared, and whether the Article 2:392 (1) (b) to (h) of the BW Required data has been added. We also mention that the annual report, in so far as we are able to assess it, is compatible with the annual accounts as required by the Article 2:391 (4) of the BW .
Place, date
.... (name of auditing practice)
.... (name of the auditor)
*) If the WNT/RJ660.406 fails to comply, the option of an approvability of a fidelity judgment will be deleted. (**) In the case of a non-independent school in the PO sector or a municipal school in the sector of 'O', replaced by ' the municipal branch (s) for (primary) (secondary) education without independent legal personality of the municipality. (name of municipality) ' ***) Include none of the application:- Article 2.5.3 (4) of the Education and Vocational Education Act
- Article 2.9 (3) of the Law on Higher Education and Scientific Research .
******) If applicable, adjust to consolidated and single-conforming to the professional regulations
*******) If the WNT is still included in the RJO in 2014, this may be omitted.1 December 2014
The funding data will significantly determine the level of the funding/national contribution and are also of interest in the MBO and the HO sectors in the provision of funding for the financing of the money. It is therefore of great importance that the institution's auditor first establishes the accuracy of these funding data. He will issue a separate assurance report on this.
According to the education legislation, an audit of the financing information is requested. However, as a result of the amendment of the certification scheme, the institution's auditor no longer gives an audit opinion from 2007 onwards to the financing data but to an assurance report. This report shall be used as other aspects than the loyalty of the financial information to be tested, and where information other than historical financial information is concerned, as is the case with regard to the funding data. a. An assurance report is standard 3000, where OCW states that the assurance report should provide the same level of security as previously the audit opinion. Assurance contracts which lead to an assurance report must meet comparable quality requirements as assurance contracts which lead to a control declaration.
This Board of Auditors provides for each sector to cover in a separate section the most relevant laws and regulations and the examination of the funding data. At the end of each component, the text of the approval assurance report to be issued shall be included.
For the handling of detected errors with respect to the legality of the audit of the aid data, the correction of errors that could affect the height of the national contribution OCW/EZ must be done by the school/institution. If these errors are not corrected by the school/institution (may) then the institution auditor shall inform the competent authority/authority and the internal supervisory body in accordance with the applicable professional rules and act as follows:
• in the case of material errors (≥ 2% of the state's contribution), material errors affect the scope of the assurance report and are explained in the assurance report;
• in the case of non-material errors (< 2% of the state's contribution), non-material errors shall be included in a report of findings as set out in Accountancy Products/Reporting. Because OCW is based on the premise that errors are corrected by the school/institution, this report is an exception reporting. For the sectors of VO, MBO (excluding the knowledge centres for vocational training) and HO, the report of findings by the DUO site Groningen is being transmitted to the DUO site Zoetermeer. This latter site of DUO receives the reports directly from the boards of the PO schools and the knowledge-based vocational education industry. DUO will, if necessary, draw on the basis of the report, updating the state contribution of the school/institution.
It is the responsibility of the school/institution in the service sectors of the public sector, excluding the knowledge-based vocational training centres, and HO to provide the financing information with an appropiable assurance report at the DUO site Groningen. ed. DUO site Groningen accepts only approval assurance reports. An exception to this is made for MBO in a specific case, see further section 3.4. DUO site Groningen can and will not make any interpretation of the controlled data. Non-approval assurance reports and/or which do not meet the requirements of this audit protocol shall be returned to the school/institution by the DUO site Groningen. The school/institution is responsible for ensuring that an assurance report which meets the requirements of this audit protocol is still submitted within the time limit set.
The schools in the PO sector and the knowledge centres of vocational education are sending the assurance report to the DUO site Zoetermeer.
If the institution auditor issues an assurance report other than an approx or a separate report of findings, it must clearly indicate the presentation letter of the assurance report and the presentation of the presentation by the person responsible for the report. Submission of the funding data for DUO must be used. It includes all errors, inaccuracies and uncertainties that may affect the total volume of contributions provided by OCW or EZ and/or to be provided. Where applicable, the civil service number (or educational number), correspondence number, the training code (element, CREBO or CROHO code) and an explanation of information shall be included per finding.
Finally, it is noted that in the absence of an approved assurance report for the relevant schools/institutions, the sanctions policy is applicable in the absence of an approved assurance report.
1 July 2014
The audit protocol PO is a guide/scheme as referred to in Article 171 (4) of the Law at the Primary Education (WPO) and in Article 157 (4) of the Law on Expertires Centres (WEC).
The audit protocol contains the translation of the terms of the funding from the law and regulations to the minimum research work underlying the issuing of the assurance report (formerly audit), such as: Mentioned in Article 172 (1) of the WPO and Article 158 (1) of the Law on Expertires Centres . For the text of the assurance report, a format to be used by the institution auditor is included. This shall also include the tail end of the supervision. The examination shall cover the data necessary for the calculation of the national contribution according to the WPO and the WEC ; these data may also be used for other policy purposes.
The research funding section of the PO is applicable to ( Article 1 of the WPO ):
→ primary schools;
→ Special schools for primary education;
→ Schools for (continued) special education;
The laws and regulations relevant to the examination of the funding data shall consist of:
→ the WPO ;
→ the WEC ;
→ the Finance decision WPO ;
→ the Finance decision WEC ;
→ the Structural Data Delivery Scheme WPO and WEC with attribute PO/BenB-2007/29983 of 13 September 2007;
→ the letters sent by DUO to the institutions in February on the control of the funding data for the past year.
The law and regulation can be found at www.overheid.nl
In February 2015, the competent authority of a school will receive a letter from DUO on the information exchange with DUO. It is necessary for the institution auditor to be informed of the content of this letter.
1 July 2014
The funding data determines the level of the national contribution to an important extent. It is therefore of great importance that the institution's auditor first establishes the accuracy of the final funding information. The institution auditor will issue an assurance report on that.
The institution auditor shall direct the investigation so that inaccuracies exceed 2% (by type of data). Of course, all errors identified must be corrected, regardless of the material importance.The type of expenditure concerned is the weighted average age (GGL) of the teachers as of 1 October 2014.
For his research, the institution auditor shall make use of the following information:
• the form 'Weighted Average Age as of 1 October 2014'.
1 December 2014
Weighted Average Age teachers 1-10-2014When examining the accuracy of the registered ages and relative size of the teachers of interest to the GGL, the institution auditor, at the level of the competent authority, shall note that:
Entry
Work to be carried out
| GGL |
→ staff excluded from the concept of a teacher outside the data for the calculation have been left for calculation; → all staff members to be included in the calculation will also be included in the calculations; → the teacher at the count date actually teaches at the school (BRIN), where he is included for the calculation of the GGL. The actual commitment of the teacher to a BRIN is to be determined by reference to a counting plan on the counting date. If the accountant makes use of another means of control, the actual combination of teacher-BRIN must in each case be included on the count date. → direct to the counting date teachers have been dismissed or appointed directly after the counting date teachers have been appointed. If the institution auditor ascertains actions which have the sole intention of positively influencing the GGL or if in doubt, the institution auditor shall take it into account in a report of findings; → the age (taking into account the minimum and the maximum age) is correctly included; → the calculations are arithmetically correct; → any corrections made in previous years by DUO have been properly processed. |
| Overview GGL |
→ the overview is signed by the competent authority of the school. |
In addition to the abovementioned work, the institution auditor will also have to carry out work in order to to determine the correctness of the catch-up and the accuracy of the recorded age. For this, the institution auditor may rely on work, which it has already carried out in the context of the annual audit, taking into account the specific research requirements for the funding and the different methods of accounting. Control tolerance.
The competent authority of the school may choose to have the inquiry on the correctness of calculation of the GGL by the institution auditor to be supported by a third party notice (TPM) on the correctness of calculation by the Salary package.
On the basis of the findings of the institution auditor, the competent authority shall make corrections to the 'Summary weighted average age' form for the date of 1 October 2014 for the reference sheet. The weighted average age data will be made available at the DUO site in Zoetermeer under institution information at the beginning of 2015 under the provision information. The Institution Auditor only observes the form in which all the GGL summaries of all schools are listed under the competent authority. The competent authority shall only send the presentation letter (including the 'Summary weighted average age' form) and the assurance report by 1 July 2015.
• General
• PO assurance-report
General
1 July 2014
The certificate of assurance for PO shall be drawn up at the administrative level (level of competent authority). However, the findings underlying the judgment should be retractable to school levels.
If, on the basis of his findings, the institution auditor issues an approved assurance report other than an approved assurance, it shall apply a different text. For this purpose, see Standard 3000 from paragraph 51 of the NBA's Rules Control and Other Standards (NCOS).
PO Approver-Report
1 December 2014
Prescribed text for the approval assurance report on the correctness of the funding data for schools of Primary Education (1c)
Assurance report on the funding data for the 2015 Driving Contributing Service, issued for the purposes of Service Implementation Education and the Minister of Education, Culture and Science.
To: Principal
Assignment and responsibilities
We have examined whether the declaration (of which attached and certified) of the aid data of ... (competent authority) to ... (seat competent authority) has the funding data for the purposes of calculating the 2015 national expenditure, as referred to in Article 4 (2). Article 69 (1) of the Law on primary education Respectively Article 70 (1) of the Law at the centres of expertise *) accurately reflects (display). These funding data relate to the information given by teachers in the 'Average Weighted Average Age' form on 1 October 2014. The declaration shall be drawn up under the responsibility of the competent authority of the scho (s). It is our responsibility to provide an assurance report on the correctness of the declaration.
Work
We have conducted our research in accordance with Dutch law, including the education audit protocol OCW/EZ 2014 and Standard 3000 Assurance assignments other than commands for control or assessment of historical financial information. Accordingly, we should plan and implement our research in such a way that a reasonable degree of assurance is obtained that the declaration does not contain any material interest defects. An assurance contract shall include the execution of work to obtain assurance information on the financing data.
We believe that the assurance of assurance obtained by us is sufficient and appropriate as a basis for our judgment.
Judgment
In our opinion, the statement of the financing data, the aid data for the calculation of the 2015 national price contribution in all aspects of material interest is correct in accordance with the education audit protocol. 2014 OCW/EZ.
Other aspects-restriction of use and distribution
Our assurance report is solely for the school, DUO and the Ministry of OCW, and should not be distributed to or used by others.
Place, date
Accountancy Organization Name
Auditor Name
Paraaf for marking purposes:
(*) Include in the declaration which applies to the administration concerned.
1 July 2014
The Board of Auditors shall comply with the provisions of the Article 14a (3) and Article 18 (6) of the Financing Decision WVO established under ministerial arrangements. The audit protocol contains the translation of the terms of the funding from the law and regulations to the minimum research work underlying the issuing of the assurance report (formerly audit), such as: referred to in Article 14a (2) of the Financing Decision WVO. For the text of the assurance report, a format to be used by the institution auditor is included. This shall also include the tail end of the supervision. The investigation shall cover the data necessary for the calculation of the national contribution according to the WVO; these data may also be used for other policy purposes.
The research funding section is applicable to the in- Article 5 of the WVO Listed school types:
→ a school of practical education;
→ a school for VBO;
→ a school for mavo;
→ a school for havo;
→ a school for vwo;
→ other forms of secondary education, such as a department of lwoo;
→ a training community in which two or more of these schools are merged;
→ a course due to Article 73 of the WVO .
The laws and regulations relevant to the examination of the funding data shall consist of:
→ the Law on secondary education (WVO);
→ the Funding Decision WVO ;
→ the WVO formative decision ;
→ the Setting-up decision of the WVO ;
→ the Compulsory education 1969 ;
→ the Decision vbo green in an AOC ;
→ the Scheme of AssistanentTraining in the VMBO;
→ the Experimenter Decision of vm2 ;
→ the Service Supply Planning Scheme ;
→ the Policy Line International Secondary Education (IGVO) 2010;
→ the Decision experiments continuous learning lines vmbo-mbo 2014-2022 .
The law and regulation can be found at www.overheid.nl
The procedure with regard to the financing data and the exchange of information with DUO is described in the 'BRON Secondary Education Manual' and in the 'Roadmap Assurance-Report', which can be found on the DUO website.
In February 2015, the competent authority of a school will receive a letter from DUO on the information exchange with DUO. It is necessary for the institution auditor to be informed of the content of this letter.
AOCs to be carried out in the case of an investigationThe preparatory vocational education (VBO) in an AOC is financed entirely on the basis of the WEB , according to Article 2.3.2 of the WEB Implementing Decision . Unlike MBO, the teldatum t-1 shall be used for the vbo in an AOC.
The investigation of the data of a vbo and mavo within an AOC is subject to the investigation of the VO area of research.
1 July 2010
The funding data determines the level of the national contribution to an important extent. It is therefore of great importance that the institution's auditor first establishes the accuracy of the final funding information. The institution auditor will issue an assurance report on that.
The institution auditor shall direct the investigation so that inaccuracies exceed 2% (by type of data). Of course, all errors identified must be corrected, regardless of the material importance.The relevant type of schools granted for the financing of the schools is as follows:
→ number of pupils registered as of 1 October 2014.
For his research, the institution auditor shall make use of the following information:
At the schools
• (pupils) administration of the school to be examined;
• The current BRON photo of DUO site Groningen: this is an exit from SOURCE for the school concerned, including the mutations that the school has made to the mutational state.
• For the significance of the checks carried out by the DUO site Groningen and any signals, reference is made to the manual BRON, which is available at the school (or available through the DUO site);
• the overview of registered apprentices from DUO site Zoetermeer, from 1 October 2014;
• a list of auditors ' accounts;
• the OCW approval letter for the use of an ancillary establishment and the educational offer at that establishment.
1 December 2010
The Institution Auditor shall conduct a risk analysis and establish its findings and its findings in its dossier.The institution auditor shall include in this risk analysis, among others, the Standard 240. In the research approach described below, it is assumed that an inherent risk for a school is normally low. If there is an inherent risk of an inherent risk, the institution auditor shall adjust the size of the work. In addition, the purpose of the risk analysis is to reach a statement or to support the institution's auditor in its further work on the existing internal control measures (IT).
The work carried out by an administrative office or an internal control department of the school may not replace the work carried out by the institution's auditor. The work of the administrative office or internal control department is part of the internal control structure of the research object.
In order to reach a decision on the quality of the IB, the institution's auditor should carry out work. Such activities shall consist of:
• Test at least 20 proceedings; or
• work, under which the institution auditor may rule on the quality of the internal control of the administrative office or an internal control department.
If, as a result of the risk analysis and the work carried out, the institution auditor comes to the conclusion that it can rely on the proper functioning of the IB, it shall be included in the investigation file. are on the basis of which the institution auditor concludes this conclusion.
Supporting IT
If, on the basis of his work, the institution auditor concludes that he can rely on the present IB, the institution auditor may limit his data-oriented work (by type of data) to:
Number of records
Scope of data-oriented work
| < 101 |
5 partial observations |
| > 100 and < 501 |
10 partial observations |
| > 500 and < 1.001 |
15 partial observations |
| > 1000 and < 5.001 |
20 partial observations |
| > 5,000 |
25 partial observations |
Data-related activities shall be carried out NOT the work carried out in the verification of the operation of the IT operation is included.
If errors are detected by the institution auditor during the limited data-oriented activities, the investigation shall be extended to an examination of a size under which a judgement can be made on the whole mass. (statistically determined sample size).
Do not rely on IB
If the outcome of the risk analysis indicates that the institution auditor is NOT able to rely on the present IB or a data-oriented research approach, a statistically determined sample size shall be used.
In the case of a statistical sample, a minimum of the following shall be provided in the institution auditor's investigation file:
→ determination of the mass;
→ determination of the sample size, including an estimate of the expected error and an underpinning of this estimate;
→ method of selection of posts;
→ an error assessment.
1 July 2014
General work schools
The Institution Auditor shall note that:
Entry
Work to be carried out
| Connection current photo to the apprentice administration |
→ the checksum and the number of pupils per 1 October 2014 according to the current BRON photo is consistent with the data included in the apprenticeship records to be examined. |
| Pupils ' Administration ( Article 3 to 6 of the financing decision WVO ) |
→ the apprenticeship administration complies with the minimum requirements and the retention period (the data included in the apprenticeship records will be included in each case for 5 years after the relevant information is provided). student of the school is written out). |
| Identify any unauthorised omission. ( Article 7 (1), (2) and (3) of the financing decision ) |
→ all pupils who, from the beginning of the school year (the first actual day of school), have failed to count for the funding for more than half the number of school days without any valid reason for the school. The setting used for these reports is the registration form of absenteeism or missing (timely) indication. |
| Compulsory notification of non-compliance with DUO site Groningen ( Article 27a (5) of the WVO ) |
→ the competent authority will follow a procedure concerning the mandatory reporting to DUO site Groningen and if necessary reports on all pupils (aged 18 and above) who are without giving valid reasons for a continuous period of time have not taken part in education for at least 5 weeks. The setting uses for these notifications the form notification absence student/student. |
| Licences ( Article 65 to 68 and art 72 of the WVO ) |
→ the competent authority at the school ' s branches only offers education as per establishment is registered in the basic registration settings. This shall be done by the institution auditor on the basis of information showing the type of education actually offered per establishment; such as the school guide and the school's website. |
| Learning and Newcomer VO and Newcomers VO Article 4 (5) |
→ the information which differs from the BRP and the school has received a signal from the University of Groningen, which is different from the BRP and the school. Where the declaration of the school differs from the BRP, a document must be present in the records showing the accuracy of the document. It is the data 'nationality' and 'date of establishment in the Netherlands'; → the postal code is correct if there is any indication of the school, because the student concerned is not yet registered in the BRP. This is done by the institution auditor with reference to documents in the school administration. |
Students from 1-10-2014
Of the enrolled pupils as of 1 October 2014, the institution auditor finds that:
Entry
Work to be carried out
| Actual school-going ( Article 7 (1) of the Financing Decision W.V.O and the scheme funded pupils who are temporarily placed outside the school ) |
→ pupils only count when they are actually school-going at the school (source number/establishment) or with the application of regulations temporarily outside the school where they are registered. |
| Licences (Articles 65 to 68) and Article 72 of the WVO ) |
→ the element code used for the student corresponds to the education actually followed by the student (if applicable, the learning path, sector, department or profile) at the establishment. |
| Actual school pupils cooperation associations VO/BVE ( Article 25a of the W.V.O ) |
→ Pupils who attend an education at another school or establishment on the basis of a cooperation agreement are actually school-going. |
| Date of birth ( Article 7 of the Inaugural Act of the WVO and Article 27 (3) of the W.V.O ). |
→ If the apprentice is older than 18 years of age and is in the field of practical education, this dispensation has been granted by the inspection. |
| Date on and off (s) ( Article 14a (2) of the Financing Decision W.V.O ) |
→ the date of entry and date is correctly included in the teaching staff. |
| Year of learning ( Article 14a (2) of the Financing Decision W.V.O ). |
→ the pupil is enrolled in the appropriate year of teaching (in the case of practical education). |
| Practical education/LWOO ( Article 7a of the Financing Decision W.V.O ). |
→ the Regional referral commission for students of practical education (pro) and learning support education (lwoo) who first registered as a pupil pro or lwoo as of 1 October 2014, issued a decision before 15 November 2014 it appears that the person concerned is admissible; → the pupil is legally registered in the field of practical training. |
Completion of the examination and determination of the checksum
If the school has supplied electronic auditing services, the assurance report must be provided with the 'audit' offer form, see the website of DUO. If applicable, the institution auditor also observes the 'registration form' absence and/or missing (timely) indication count '.
It is left to the institution auditor to what extent the audit accounts will be examined. He will be able to follow the standards that exist for this work. That may mean, for example, that if the number of mutations runs into the hundreds, he does not examine all of them, but only a sample. It must determine how large it is to be, taking into account the tolerance of 2% per type of funding given. The institution auditor shall determine the correct and complete processing of the mutations he has assigned himself. In addition, the institution auditor shall determine the accuracy of the checksum.
The checksum is to be considered as a type of mark of the registration data file. It is calculated by totalising the content of the aid relevant data of All tenders continued in the school year 2014/2015 (from 1 August 2014 to 31 July 2015) present in the BRON photo.
The calculation of the checksum is described in the program of requirements (PVE), which you can find on the website of DUO.
• General
• Approval assurance-VO report
General
1 December 2010
If, on the basis of his findings, the institution auditor issues an approved assurance report other than an approved assurance, it shall apply a different text. For this purpose, see Standard 3000 from paragraph 51 of the NBA's Rules Control and Other Standards (NCOS).
Approval assurance-VO report
1 December 2014
Prescribed text for the approval assurance-report on the correctness of the funding data (2c)
Assurance report on the funding data for the 2015 Driving Contributing Service, for the Department of Education and Education, Culture and Science.
To: Principal
Assignment and responsibilities
We have examined whether the list of the control totals of ... (insert name vo-school with source number) ... (seat) ... (seat) the funding data for the purposes of calculating the 2015 driving contribution, as intended in Article 96d of the WVO right. These funding data are included in SOURCE on the date of the assurance report and are on the stand on 1 October 2014. The declaration shall be drawn up under the responsibility of the competent authority of the School. The declaration shall be closed by means of a check number of ......... concerning the current BRON photo (number ...) of DUO. It is our responsibility to provide an assurance report on the correctness of the declaration.
Work
We have conducted our research in accordance with Dutch law, including the education audit protocol OCW/EZ 2014 and Standard 3000 Assurance assignments other than commands for control or assessment of historical financial information. Accordingly, we should plan and implement our research in such a way that a reasonable degree of assurance is obtained that the declaration does not contain any material interest defects. An assurance mission shall include the execution of work to obtain assurance-information about the control totals in the declaration.
We believe that the assurance of assurance obtained by us is sufficient and appropriate as a basis for our judgment.
Judgment
In our opinion, the list of control totals gives the funding information for the purposes of calculating the 2015 row fee in all aspects of material interest, in line with the educational audit protocol OCW/EZ. 2014.
Other aspects-restriction of use and distribution
Our assurance report is solely for the school, DUO and the Ministry of OCW, and should not be distributed to or used by others.
Place, date
Accountancy Organization Name
Auditor Name
1 December 2014
The accountancy protocol mbo is in conformity Article 2.5.7a of the Law on Education and Vocational Education (WEB) and under Article 5.2.5 of the WEB Implementing Decision established under ministerial arrangements. The audit protocol contains the translation of the terms of the funding from the law and regulations to the minimum research work underlying the issuing of the assurance report (formerly audit), such as: Mentioned in Article 2.2.4 (5) of the WEB . For the text of the assurance report, a format to be used by the institution auditor is included. This shall also include the tail end of the supervision. The examination shall cover the data necessary for the calculation of the national contribution according to the WEB Implementing Decision ; these data may also be used for other policy purposes.
The research funding component mbo applies to ( Article 1.1.1 of the WEB ):
→ Regional Training Centres (ROCs);
→ the trade union institutions;
→ the agrarian training centres (AOCs);
→ the knowledge-based centres of vocational education and industry (KBBs).
After this, the first four categories are called 'the educational institutions' and the last category 'the KBBs'.
A bill has been submitted to the Second Chamber, which provides for the removal of the knowledge centres as of 1 August 2015. The treatment of this bill in the Upper House will be anticipated at the earliest in January 2015. If this legislation is indeed adopted in this respect, the examination of approval of the approval centres, as set out in this Chapter, may be allowed to lapse.
The laws and regulations relevant to the examination of the funding data shall consist of:
→ the WEB ;
→ the WEB Implementing Decision ;
→ the Implementation of the WEB 2007 ;
→ the Implementing Decision LCW 2000 ;
→ the AVO final examination decision ;
→ The Note Brightness BVE 2004;
→ the Decision vbo green in an AOC ;
→ the Decision experiments continuous learning lines vmbo-mbo 2014-2022 ;
→ the letter BVE/Stelsel/104878 of 24 February 2009;
→ the letter BVE/I&I/171783 of 6 January 2010;
→ the letter BVE/I&I/198334 of 23 March 2010;
→ letter 424771 of 12 July 2012;
→ the Scheme Fixing qualification files and areas of training 2012 ;
→ letter 669204 of 5 September 2014 on education agreements.
The law and regulation can be found at www.overheid.nl
The procedure with regard to the financing data and the exchange of information is described in the 'BRON Manual on Vocational Education and Adult Education', which can be found on the DUO website.
AOCs to be carried out in the case of an investigationThe method described here and research items is fully applicable to the MBO part of the AOCs.
The preparatory vocational training in an AOC is financed entirely on the basis of the WEB , according to Article 2.3.2 of the WEB Implementing Decision . Unlike the MBO, the count date t-1 is used here.
For the examination of the data of a VMBO and MAVO within a training community AOC-VO, as intended Article 2.6 of the WEB , the research items of the VO sector are in force.
1 July 2014
The funding data determines the level of the national contribution to an important extent. It is therefore of great importance that the institution's auditor first establishes the accuracy of the final funding information. The institution auditor will issue an assurance report on that.
The institution auditor shall direct the investigation so that inaccuracies exceed 2% (by type of data). Of course, all errors identified must be corrected, regardless of the material importance.The types of data of the educational institutions relevant to the financing of the financing are as follows:
→ number of participants as of 1 October 2014 for vocational training;
→ number of participants as of 1 February 2015 for vocational training;
→ number of certificates issued in calendar year 2014 for vocational training;
→ number of participants from 1 October 2014 for the continuing general adult education (vavo);
→ number of diplomas awarded in the 2014 calendar year for the vavo;
→ number of final examination subjects concluded (part) in the calendar year 2014 with a final figure 6 or higher, or 'sufficient' or ' good for the vavo.
The information relevant to the funding of the knowledge-based vocational training centres (KBBs) is as follows:
→ count register learning companies as of 1 October 2014.
For his research, the institution auditor shall make use of the following information:
At the educational establishments
• (participants) administration of the institution to be examined;
• The latest BRON photo from DUO: this is a release of SOURCE for the institution concerned, including the mutations that the institution has made to the (flexible) mutational state. This also refers to the mutations of the professional practice (BPV). For the purpose of the checks carried out by DUO and any signals, please refer to the 'SOURCE' manual, which is available on the institution (or available through the DUO site);
• the preliminary summary numbers to be granted for tenders and diplomas,
• comes from DUO;
• a list of auditors ' accounts;
• the signals issued on: Not funded enrolments and diplomas
• aggregated and individual level (as part of the preliminary report of DUO).
At the vocational training centres
• census register learning companies as of 1 October 2014 and underlying records.
The counting learning companies and the audit by the institution auditor does not apply to the vocational education and business centre of EZ, because EZ has only one knowledge centre, i.e. Aequor. Aequor receives a budget from EZ which is not based on the number of recognised learning companies.
1 December 2012
The Institution Auditor shall conduct a risk analysis and establish its findings and its findings in its dossier.The institution's auditor shall include in this risk analysis the Standard 240 and the note 'Brightness in the funding of Vocational Education and Adult Education 2004'. The research approach described below is based on an inherent risk to an educational establishment or to a knowledge centre for vocational education. If there is an inherent risk of an inherent risk, the institution auditor shall adjust the size of the work. In addition, the purpose of the risk analysis is to reach a statement or to support the institution's auditor in its further work on the existing internal control measures (IT).
The work carried out by an internal control unit of the institution cannot replace the work carried out by the institution's auditor. The work of the internal control department is part of the internal control structure of the research object.
Any paid participants in measures of measure shall not be regarded as a homogeneous mass. The setting accountant should therefore specifically pay attention to institutions which provide for dimensional work and equipment of size.
In order to reach a decision on the quality of the IB, the institution's auditor should carry out work. Such activities shall consist of:
• Test at least 20 proceedings; or
• work, under which the institution auditor can give a ruling on the quality of the work of an internal control department.
If, as a result of the risk analysis and the work carried out, the institution auditor comes to the conclusion that it can rely on the proper functioning of the IB, it shall be included in the investigation file. are on the basis of which the institution auditor concludes this conclusion.
Supporting IT
If, on the basis of his work, the institution auditor concludes that he can rely on the present IB, the institution auditor may limit his data-oriented work (by type of data) to:
Number of records
Scope of data-oriented work
| < 101 |
5 partial observations |
| > 100 and < 501 |
10 partial observations |
| > 500 and < 1.001 |
15 partial observations |
| > 1,000 and < 5.001 |
20 partial observations |
| > 5,000 |
25 partial observations |
Data-related activities shall be carried out NOT the work carried out in the verification of the operation of the IT operation is included.
If errors are detected by the institution auditor during the limited data-oriented activities, the investigation shall be extended to an examination of a size under which a judgement can be made on the whole mass. (statistically determined sample size).
Do not rely on IB
If the outcome of the risk analysis indicates that the institution auditor is NOT able to rely on the present IB or a data-oriented research approach, a statistically determined sample size shall be used.
In the case of a statistical sample, a minimum of the following shall be provided in the institution auditor's investigation file:
→ determination of the mass;
→ determination of the sample size, including an estimate of the expected error and an underpinning of this estimate;
→ method of selection of posts;
→ an error assessment.
1 December 2014
General activities educational institutions
The Institution Auditor shall note that:
Entry
Work to be carried out
| Connection current photo on participant records |
→ the number of participants in vocational education as of 1 October 2014 according to the current source of BRON is based on the data according to the participants ' administration to be examined. |
| Connection current photo on participant records |
→ The number of participants in vocational education as of 1 February 2015 according to the current source of BRON-photo follows the data according to the participants ' administration to be examined |
| Connection current photo on participant records |
→ The number of vocational education diplomas (2014) according to the current source of BRON is based on the data according to the participants ' administration to be examined. |
| Connection current photo on participant records |
→ the number of vavo participants as of 1 October 2014 according to the → current BRON photo is in line with the data according to the participants ' records to be examined. |
| Connection current photo on participant records |
→ The number of certificates 2014 vavo according to the current source of BRON is in line with the data according to the participants ' records to be examined. |
| Connection current photo on participant records |
→ The number of boxes 2014 vavo according to the current BRON photo is consistent with the data according to the participants ' records to be examined. |
| Compliance with Link law |
→ the institution has described and applied a procedure for the registration of the participants (vocational education and vavo) who are covered by the Association Act (with the registration of 18 years of age or older, and do not have a Dutch nationality). |
| Admission to training in training ( Article 8.1.1b (1) of the WEB ) |
→ the institution has described and applied a procedure for the purpose of compliance with admission training. |
| System attendance registration for, among others, the notification of long-term absence in the ( Article 8.1.7 of the WEB ) |
→ the institution has a closing and controllable system for the registration of the attendance of each BOL, BBL and vavo participant; → the institution for vocational education participants covered by the Law of the Study Finance 2000 or the Act of Concession Education Contribution and School Costs, a procedure for compliance with Article 8.1.7 of the WEB has been described and - |
| Note Brightness BVE 2004 |
→ the institution has taken responsibility in the annual report on compliance with the Annotation Clarity themes which concern the financing of the information; → the information provided by the institution is correct and complete. |
| Procedure for teaching contracts |
This item is only applicable if the educational institution-by making use of the 'Service document education agreement' indicated procedure for changing the training pathway-no longer all changes to the education agreement is signed by the participant: → the procedure for change during training, as set out by the institution, meets the minimum requirements as set out in Section 1.4. of the Educational agreement service document ' with the attribute HBE/227841/2013 are included. |
Vocational education participants from 1-10-2014
Of the registered participants as of 1 October 2014, the Institution Auditor shall note that:
Entry
Work to be carried out
| Education Agreement ( Article 8.1.3 of the WEB and Article 2 (1) of Implementing Decision LCW 2000 ) |
→ for each selected BOL and BBL participant an education agreement is present; → the education agreement complies with all the requirements of Article 8.1.3 of the WEB and Article 2 (1) of the LCW Implementing Decision 2000; → the data on the education agreement correspond to the data in SOURCE.For the examination of the institution auditor, the following information shall be relevant: → the participant's NAW details; → the name of the training domain or qualification file (in the case of an entry for a training domain or qualification file); → the crested code (of the training domain, qualification file or qualification for which a participant is registered); → the level (in the case of an entry for a training domain or qualification file); → the learning path; → the start date of the training; → date of unenrollment planned, or actual date of unenrollment; → the signature by, or on behalf of, the competent authority and the participant or the legal representative (in the case of a minor participant). → In the event of a change in the training pathway and in the event that the institution has not drawn up a new educational agreement, it has used a new training sheet in accordance with the procedure for changes to the training course, such as: indicated in the ' Educational agreement service document ' with the attribute HBE/227841/2013 : → In the education agreement, a procedure is agreed for changes to the training course, which meets the required requirements in the 'Service Document Education Agreement' and→ The information on the last training sheet shall correspond to the entry in SOURCE. |
| Compliance with Link law ( Article 8.1.1 (1) (c) of the WEB ). |
→ If the participant is to be a foreigner → ex Article 8.1.1 (1) of the → WEB: • the participant is less than 18 years of age; or • Lawful residence is held in the Netherlands on the basis of the Aliens Act 2000 (Compliance Link Law). on the basis of copies of documents available to the institution or of a verification by DUO; → on new enrolments of aliens 18 years and older one of the following data is available (to the extent that no verification by DUO may have taken place): • a final residence permit; or • proof of application for residence permit cq authorisation until provisional stay, or-; • proof of a request for renewal of a residence permit; or • a acknowledgement of receipt of the IND and also the request for and payment of the document fee for a residence permit; → if there is no verification by DUO on the residence status of the participant, it is clear from the evidence present at the institution that the participant belongs to one of the groups of students intended for the purpose of the application. Article 2.2 (1) of the Law for the Study of Study 2000 |
| Admission to training of admission to admission ( Article 8.1.1b (1) of the WEB ) |
→ in the case of a new registration training: the participant does not meet the pre-training requirements of basic vocational training. The auditor shall make use of the work carried out and committed by the institution. Part of this may be the use of data from the Diploma register and SOURCE of DUO through the 'digital login mbo' feature. In the case of a participant who has not previously taken part in the funding of education in the Netherlands, it must be shown by other means that the authorisation has been reviewed and is in accordance with the law. |
| Attendance of participants ( Article 2.2.3 of the UWEB ) |
→ the selected participant effectively follows the training for which he is registered on 1 October 2014. |
| Notification of long-term absence in the context of ( Article 8.1.7 of the WEB ) |
→ for the selected participants, if necessary, reports have been made to DUO site Groningen. |
| Payment of the Course money ( Article 11 (1) of Implementing Decision LCW 2000 and Article 6 (3) and (6) of the Law on Lesson and Courting Money ) |
→ of each selected participant of 18 years of age or older on BBL the statutory course fee has been collected or a payment scheme has been committed. In case of payment by third parties an authorization is available. |
| BPV at BBL and entrance participants ( Article 7.2.8 and 7.2.9 of the WEB and Article 2.2.2 and 2.2.3 of the UWEB ) |
→ for each of the selected BBL or graft participant no later than 31 December 2014, a practical contract for the training for which the participant has been granted payment in that school year, which entered no later than 31 December 2014, shall be concluded. Derogation applies to nursing and nursing training, where the practical contract must be completed by 31 December 2014 at the latest and must be completed by 1 June 2015.This exception applies only to BBL. participants. |
Participants in vocational education by 1-2-2015
Of the registered participants as of 1 February 2015, the institution auditor notes that:
Entry
Work to be carried out
| Education Agreement ( Article 8.1.3 of the WEB and Article 2 (1) of Implementing Decision LCW 2000 ) |
→ for each selected BOL and BBL participant an education agreement is present; → the education agreement complies with all the requirements of Article 8.1.3 of the WEB and Article 2 (1) of the LCW Implementing Decision 2000; → the data on the education agreement correspond to the data in SOURCE.For the examination of the institution auditor, the following information shall be relevant: → the participant's NAW details; → the name of the training domain or qualification file (in the case of an entry for a training domain or qualification file); → the crested code (of the training domain, qualification file or qualification for which a participant is registered) → the level (in the case of an entry for a training domain or qualification file); → the learning path; → the start date of the training; → date of unenrollment planned, or actual date of unenrollment; → the signature by, or on behalf of, the competent authority and the participant or the legal representative (in the case of a minor participant). → In the event of a change in the training pathway and in the event that the institution has not drawn up a new educational agreement, it has used a new training sheet in accordance with the procedure for changes to the training course, such as: indicated in the ' Educational agreement service document ' with the attribute HBE/227841/2013 : → In the education agreement is a procedure correspond to changes to the training course, which satisfies the required requirements in the 'Educational document' and 'educational agreement'; and → The information on the last training sheet shall correspond to the entry in SOURCE. |
| Attendance of participants ( Article 2.2.3 of the UWEB ) |
→ the selected participant actually follows the training for which he is enrolled on 1 February 2015. |
If the selected participant is not registered until after 1 October 2014 or is not entitled to the census of 1 October 2014, the institution auditor shall fix that:
Entry
Work to be carried out
| Compliance with Link law ( Article 8.1.1 (1) (c) of the WEB ). |
→ If the participant is to be a foreigner -ex Article 8.1.1 (1) of the WEB: • the participant is less than 18 years of age; or • Lawful residence is held in the Netherlands on the basis of the Aliens Act 2000 (Compliance Link Law). on the basis of copies of documents available to the institution or of a verification by DUO; → in the case of new registrations of aliens 18 years of age and above, one of the following is available (in so far as it has not been possible for DUO to be verified): • a final residence permit; or • proof of application for residence permit cq authorisation until provisional stay, or-; • proof of a request for renewal of a residence permit; or • a acknowledgement of receipt of the IND and also the request for and payment of the document fee for a residence permit; → if there is no verification by DUO on the residence status of the participant, it is clear from the evidence present at the institution that the participant belongs to one of the groups of students intended for the purpose of the application. Article 2.2 (1) of the Law for the Study of Study 2000 |
| Admission to training of admission to admission ( Article 8.1.1b (1) of the WEB ) |
→ in the case of a new registration training: the participant does not meet the pre-training requirements of basic vocational training. The auditor shall make use of the work carried out and committed by the institution. Part of this may be the use of data from the Diploma register and SOURCE of DUO through the 'digital login mbo' feature. In the case of a participant who has not previously taken part in the funding of education in the Netherlands, it must be shown by other means that the authorisation has been reviewed and is in accordance with the law. |
| Notification of long-term absence in the context of ( Article 8.1.7 of the WEB ) |
→ for the selected participants, if necessary, reports have been made to DUO site Groningen. |
| Payment of the Course money ( Article 11 (1) of Implementing Decision LCW 2000 and Article 6 (3) and (6) of the Law on Lesson and Courting Money ) |
→ of each selected participant of 18 years of age or older on BBL the statutory course fee has been collected or a payment scheme has been committed. In case of payment by third parties, an authorization is present. |
Diploma in vocational education issued in 2014
Of the diplomas awarded in 2014, the institution auditor established that:
Entry
Work to be carried out
| Enrolment Article 8.1.1 (1) of the WEB ) |
→ the selected qualified participant during the examination is registered with the institution on the basis of an education or examination agreement. |
| Period and examination board ( Article 7.4.6 of the WEB ) |
→ the diploma was issued in 2014; → the diploma was issued by an examination board. |
Participants vavo by 1-10-2014
Of the registered vavo participants as of 1 October 2014, the Institution Auditor shall note that:
Entry
Work to be carried out
| Education Agreement ( Article 8.1.3 of the WEB and Article 2 (1) of Implementing Decision LCW 2000 ) |
→ for each selected vavo participant an education agreement is present; → the education agreement complies with all the requirements of Article 8.1.3 of the WEB and Article 2 (1) of the LCW Implementing Decision 2000; → the data on the education agreement correspond to the data in SOURCE. For the examination of the institution auditor, the following information shall be relevant: → the participant's NAW details; → the name of training from the adult education training table; → the code of training; → the start date of the training; → date of unenrollment planned, or actual date of unenrollment; → the signature by or on behalf of the competent authority and the participant. → In the event of a change in the training pathway and in the event that the institution has not drawn up a new educational agreement, it has used a new training sheet in accordance with the procedure for changes to the training course, such as: indicated in the ' Educational agreement service document ' with the attribute HBE/227841/2013 : → In the education agreement, a procedure is agreed for changes to the training course, which meets the required requirements in the 'Service Document Education Agreement' and→ The information on the last training sheet shall correspond to the entry in SOURCE. |
| Compliance with Link law ( Article 8.1.1 (1) (c) of the WEB ). |
→ in the case of new registrations of aliens 18 years of age and above, one of the following is available (in so far as it has not been possible for DUO to be verified): • a final residence permit; or • proof of application for residence permit cq authorisation until provisional stay, or-; • proof of a request for renewal of a residence permit; or • a acknowledgement of receipt of the IND and also the request for and payment of the document fee for a residence permit; → where no verification by DUO can take place on the residence status of the vavo participant which is clear, on the basis of documentary evidence available to the institution, that the vavo participant belongs to one of the groups of students, referred to in Article 2.2 (1) of the Law for the Study of Study 2000. |
| Attendance of participants ( Article 2a.2.1 of the UWEB ) |
→ the selected vavo participant on 1 October 2014 actually follows the training for which he is registered. |
| Payment of the Course money ( Article 11 (1) of Implementing Decision LCW 2000 and Article 6 (3) and (6) of the Law on Lesson and Courting Money ) |
→ of each selected vavo participant of 18 years of age or older the statutory course fee has been collected or a payment scheme is committed. In case of payment by third parties an authorization is available. |
Diploma's vavo issued in 2014
Of the diplomas awarded in 2014, the institution auditor established that:
Entry
Work to be carried out
| Enrolment Article 8.1.1 (1) of the WEB and Article 2.2a.2. paragraph 6 of the WEB ) |
→ the selected qualified vavo participant during the examination is registered with the institution based on an education agreement. |
| Period and examination board ( Article 7.4.6 of the WEB and Article 1 of the Eindex Decision ) |
→ the diploma was issued in 2014; → the diploma was issued by an examination board. |
Among the subjects, in which the participant has passed exam results in 2014, the institution auditor finds that:
Entry
Work to be carried out
| Enrolment Article 8.1.1 (1) of the WEB and Article 2.2a.2. paragraph 6 of the WEB ) |
→ the selected vavo participant during the exam is enrolled at the institution based on an education agreement. |
| Period and examination board ( Article 7.4.6 of the WEB and Article 1 of the Eindex Decision , Article 2a.2.1 of the UWEB ) |
→ the certificate or number list was issued in 2014; → the certificate or number list has been issued by an examination board; → the box is closed with a final figure 6 or higher, or either 'voldoende'or' good. |
Complementary work on educational agreements
If the above work has shown that the auditor is not able to ascertain with certainty that the contract of education of a participant to be paid for granted on 1 October and/or 1 February has been concluded at the relevant date The institution auditor shall carry out additional work on the basis of which the auditor may decide on the correctness of the costs of the expenditure. The Institution Auditor must establish that in any case the relevant funded participant must meet all the other requirements for the award of the aid (as set out above), including the actual following of education at the relevant date. is compliant.
If this is the case, these participants may be eligible for funding (no correction in SOURCE), These participants (at the individual level) must be included in a report of findings to be found in the assurance report, issued by the auditor, in the funding data. Depending on the administration of the educational institution, the institution auditor will have to carry out more or less work in order to complete and correct this reporting.
At least per participant the following data should be included: NAW, identification training (crebocode or training code) and the reason for the inclusion in the reporting. If the exception to be included in the report of findings applies to all the funded participants equally, the specification at participation level may be omitted.
In addition, the institution auditor shall consult with the educational establishment on the necessary adjustments in the administrative organisation for the purpose of eliminating the imperfections therein.This paragraph shall be comparable to those which have been paid for and (part) of final examination courses of 6 or more.
If the institution auditor considers it necessary, he shall adjust the judgment in the assurance report following its findings.
Completion of the examination and determination of the number of vocational training
If the institution has supplied electronic auditing changes, the assurance report must be provided with the 'MBO offer audit note', see the DUO website.
It is left to the institution auditor to what extent the audit accounts will be examined. He will be able to follow the standards that exist for this work. That may mean, for example, that if the number of mutations runs into the hundreds, he does not all examine them, but sample them. It must determine how large it is to be, taking into account the tolerance of 2% per type of funding given. The institution auditor shall determine the correct and complete processing of the mutations he has assigned himself. In addition, the institution auditor shall determine the accuracy of the checksum.
The check number of vocational training is to be considered as a type of mark of the registration data file. It is calculated by totalising the content of the aid relevant data of All tenders in the academic year 2014/2015 (from 1 August 2014 to 31 July 2015) present in the BRON photograph.
The calculation of the checksum is described in the programme of requirements (PVE), which can be found on the website of DUO.
Completion of the research project
The vavo does not have electronic auditing and a checksum. The institution auditor shall carry out the work set out in this chapter of the Board of Auditors for the vavo.
Instead of the checksum, the institution auditor shall record the number of the current BRON photograph, on which the funding survey was carried out in the assurance report, in the manner set out in the example text.
General activities of vocational training centresThe Institution Auditor shall note that:
Entry
Work to be carried out
| Reconciliation of learning companies in participants ' administrations ( Article 4.2.5 of the UWEB ) |
→ the number of approved learning enterprises according to the task of DUO is in line with the records to be examined (the register of learning companies) of the knowledge centre; → the learning companies are identified by the code learning company. |
| Approval Regulation (the Regulation contains several criteria which must be met by a learning company; Article 7.2.10 of the WEB ) |
→ The knowledge centre shall have a recognition procedure which is in accordance with Article 7.2.10 (1) of the WEB; → The rules of procedure have been approved by the Board; → the Regulation adopted in the Official Journal has been published. |
Register of learning companies count as of 1 October 2014
For the purpose of determining the correctness of the declarations of the number of recognised learning companies as of 1 October 2014, the Institution Auditor shall establish that:
Entry
Work to be carried out
| Recognition of learning enterprises ( Article 7.2.10 of the WEB ) |
→ in the case of recognition, reassessment and withdrawal of the recognition of the learning companies, the rules adopted by the Steering Board have been complied with. |
| Reassessment of learning enterprises ( Article 7.2.10 of the WEB ) |
→ if the company has been approved for more than 4 years, a reassessment has taken place within 4 years. |
• General
• Approval Assurance Mbo Report
• Approval assurance-Report on vocational education and vocational training
General
1 December 2010
If, on the basis of his findings, the institution auditor issues an approved assurance report other than an approved assurance, it shall apply a different text. For this purpose, see Standard 3000 from paragraph 51 of the NBA's Rules Control and Other Standards (NCOS).
Approval Assurance Mbo Report
1 July 2014
Prescribed text for the approval assurance report on the correctness of the funding details of ROCs, AOCs, Institutions, the institutes for the deaf and the Hogescholen, who take part in the mbo (3b), who are part time.
Assurance report of the funding data for the purposes of the State's contribution to the State of the State of the State of Vocational Education 2016 (in the case of AOCs add: for the MBOs and the 2015 State contribution to the VO) (add, where applicable: and the national contribution vavo 2016). for the Education Department and the Minister of Education, Culture and Science (in the case of AOCs: Ministry of Economic Affairs).To: Principal
Assignment and responsibilities
We have examined whether the list (s) of the control totals of ... (mbo name institution) with source number ... (seat) ... (seat) to ... (seat) the funding data for the purposes of calculating the 2016 Driving Contributing contribution as referred to in Article 2.2.1 (1) and Article 2.2a.1 (1) (*) of the Education and Vocational Education Act , (in the case of AOCs: and the 2015 State contribution to the VO) correctly (view). The funding information on participants ' data on peildata 1 October 2014 and 1 February 2015 as well as the certificate of certification for calendar year 2014 were included in SOURCE on the date of the assurance report. The declaration (s) shall be drawn up under the responsibility of the competent authority of the institution. To conclude the list of (n) vocational education by means of a check figure of ......... concerning the current BRON photo (number ........) of DUO (in the case of AOCs: for the MBOs and ...... for the FOD). The funding data vavo *) relating to participants ' data on the peildata 1 October 2014 as well as the certificates of diploma and certificate for the calendar year 2014 are included in SOURCE on the date of the assurance report. The declaration (s) shall be drawn up under the responsibility of the competent authority of the institution. The declaration (s) shall be closed (s) to the current BRON photo (number ......) of DUO. It is our responsibility to provide an assurance report on the correctness of the declaration (s).
Work
We have conducted our research in accordance with Dutch law, including the education audit protocol OCW/EZ 2014 and Standard 3000 Assurance assignments other than commands for control or assessment of historical financial information. Accordingly, we need to plan and implement our research in such a way that a reasonable degree of assurance is obtained that the task (s) does not contain any material-interest defects (s). An assurance mission shall include the execution of work to obtain assurance-information about the control totals in the declaration (s).
We believe that the assurance of assurance obtained by us is sufficient and appropriate as a basis for our judgment.
Judgment
In our opinion, the list (s) of the audit languages gives the financing information for the purposes of calculating (in the case of AOC: respectively the driving contribution 2015 and) the state contribution of vocational education 2016 and the indication (n) vavo in the present case SOURCE photograph (number ... of DUO) the funding data for the national money contribution for 2016 *) in all aspects of material interest, again in accordance with the education audit protocol OCW/EZ 2014.
Other aspects-restriction of use and distribution
Our assurance report is intended solely for the establishment, DUO and the Ministry of OCW (at AOC: and the Ministry of EZ) and should not be distributed to or used by third parties.
Place, date
Accountancy Organization Name
Auditor Name
*) Only applicable in the case of vavo funding.
Approval assurance-Report on vocational education and vocational training
1 July 2013
Prescribed text for the approval assurance report on the correctness of the financial information provided by the knowledge-based vocational training centres (3c).
Assurance report of the funding data for the purposes of the State's contribution 2016 issued for the purposes of the Education Department and the Minister for Education, Culture and Science.
To: Principal
Assignment and responsibilities
We have examined whether the certified statement (s) of the number of learning companies, as mentioned in the form 'Telling apprenticeship companies peildate 1 October 2014' of ... (knowledge centre name) ... (seat) ... (seat) ... (seat) ... (seat) ... calculation of the row contribution 2016, as intended in Article 2.4.1 of the Education and Vocational Education Act , accurately reflects (view). The declaration (s) is (are) drawn up under the responsibility of the Management Board of the knowledge centre. It is our responsibility to provide an assurance report on the correctness of the declaration (s).
Work
We have conducted our research in accordance with Dutch law, including the education audit protocol OCW/EZ 2014 and Standard 3000 Assurance assignments other than commands for control or assessment of historical financial information. Accordingly, we need to plan and implement our research in such a way that a reasonable degree of assurance is obtained that the task (s) does not contain any material-interest defects (s). An assurance mission shall include the execution of work to obtain assurance-information about the control totals in the declaration (s).
We believe that the assurance of assurance obtained by us is sufficient and appropriate as a basis for our judgment.
Judgment
In our opinion, the list (s) of the number of learning companies as from 1 October 2014 gives the funding data for the calculation of the State contribution 2016 in all aspects of material interest, in line with the education audit protocol OCW/EZ 2014.
Other aspects-restriction of use and distribution
Our assurance report is solely for the institution, DUO and the Ministry of OCW, and should not be distributed to or used by others.
Place, date
Accountancy Organization Name
Auditor Name
Paraaf for marking purposes:
1 July 2014
The Audit Agreement protocol shall be in accordance with: Article 2.10a of the WHW and under Article 4.4 of the Implementing Decision WHW 2008 established under ministerial arrangements. The audit protocol contains the translation of the financing conditions under the laws and regulations to the minimum research work underlying the issuing of the assurance report (previously certified as an audit). Article 4.4 (1) of the UWHW 2008) in the financing data required for the implementation of the WHW , the WSF 2000 , the Implementing Decision WHW 2008 and the Finance higher education scheme . For the text of the assurance report, a format to be used by the institution auditor is included. This shall also include the tail end of the supervision. The investigation shall cover the data necessary for the calculation of the state contribution according to the Implementing Decision WHW 2008, in addition, data shall be included in the investigation, which shall also be used for other policy purposes.
The research funding component sector HO is applicable to the Article 1.8 of the WHW covered by the said fund, including in accordance with Implementing Decision WHW 2008 funded Transnational University Limburg.
The laws and regulations relevant to the examination of the funding data shall consist of:
• The Law on Higher Education and Research (WHW);
• The Law Student Funding 2000 (WSF 2000);
• The Aliens Act 2000 ;
• The Implementing Decision WHW 2008 (UWHW 2008);
• The Finance higher education scheme ;
• the notes Brightness HO;
• The Notification of the notification and admission of higher education ;
• the Treaty on the Transnational University of Limburg.
The law and regulation can be found at www.overheid.nl
A significant part of this data is taken from the Basic Register Education (SOURCE), which is managed by DUO. The procedures for the provision and recording of the data and the exchange of information on this with DUO are described in the 'Eisen HO institutions programme', which can be found on the DUO website.
The data from BRON from DUO required for the financing of the aid are provided by DUO in the form of a Review Financed Research (OBO). It is made on request (via the Business Portal of DUO) of the institution. The day after the application, the OBO will be staged on the business portal. The setting will be notified to the setting.
If the institution auditor finds that mutations are to be carried out on the data in SOURCE, then the institution must supply them via the regular route to DUO.
After passing all the requested mutations, the institution must request an OBO again. It is then delivered with a list of differences between the new and previous OBO. The Setting Accountant notes that the mutations have been implemented correctly and fully and approve the new OBO. The approval shall be delivered in the form of an assurance report. The assurance report mentions which OBO (from which date) was used.
Peeping Period
The research on funding data for HO is carried out over the following peilperiod: 2 October 2013 to 1 October 2014.
1 July 2014
The information on enrolments and for the purpose of determining the amount of the contribution will be significant in determining the level of the contribution, as well as its relevance to the implementation of the WHW , the WSF 2000 and the Finance higher education scheme . It is therefore of great importance that the institution's auditor first establishes the accuracy of this information. This data is extracted from SOURCE for an important part; in addition, a number of data are given separately by higher education institutions. The institution auditor shall issue an assurance report on the registrations in SOURCE and the individual declarations by the institutions.
The institution auditor shall direct the investigation so that inaccuracies exceed 2% (by type of data). Of course, all errors identified must be corrected, regardless of the material importance.The relevant types of data for higher education institutions are as follows:
• the number of enrolments as a student during the peat period;
• the number of students who have taken a degree (Bachelor, Master or Associate Degree) in the poll period;
• the number of students who have successfully completed the examination of an unclassified training or advanced training during the poll period;
• the number of theses leading to a promotion in calendar year 2014 and/or the number of design certificates issued in calendar year 2014.
In the light of this information, the object of the assessment of the institution shall be:
• the information on participation in higher education provided by institutions for registration in SOURCE that is managed by DUO;
• the individual declarations of tenders and degrees in the poll period at the Transnational University of Limburg (affiliated with the University of Maastricht);
• The individual indication of the number of theses leading to a promotion and design certificate by the institutions of scientific education (these data are not included in SOURCE):
o the number of pilot copies leading to a promotion in the calendar year 2014;
o the number of design certificates issued in calendar year 2014;
For his research, the institution auditor shall make use of the following information:
• the student administration of the institution to be examined;
• the student data recorded in BRON;
• the promotion register that according to the WHW must be present at an institution of higher education;
• the individual declarations of the number of theses and/or the design certificates of institutions for scientific education;
• for the Transnational University of Limburg, the individual declarations of the data provided by these institutions are given;
• the Central Register Training Higher Education (CROHO).
For the significance of the checks carried out by DUO and any signals in the processing of student data in SOURCE, reference is made to the Programme of Eisen Institutions HO (available through the site of DUO).
If Studielink can submit a statement indicating that the measures and procedures to ensure reliability and continuity of automated data processing are met by or on behalf of the Studielink Foundation. the accounting authority may, where and to the extent that the reporting, payment and payment data is provided via Studielink to the institution, when assessing the accuracy of the data, shall be based on a correct functioning and delivery of the data by Studielink. If the said declaration is not present, the institution auditor may be satisfied with a disclaimer in the assurance report.
1 December 2010
The Institution Auditor shall conduct a risk analysis and establish its findings and its findings on this subject in its dossier.In this risk analysis, the institution's auditor includes, among other things, the Standard 240 and the note 'Brightness in the funding of higher education'. The research approach described below is based on an inherent risk for an educational establishment. If there is an inherent risk of an inherent risk, the institution auditor shall adjust the size of the work. In addition, the purpose of the risk analysis is to reach a decision on whether the institution's auditor may support the internal management measures in place (IB) in its further work.
The work carried out by an internal control unit of the institution cannot replace the work carried out by the institution's auditor. The work of the internal control department is part of the internal control structure of the research object.
In order to reach a decision on the quality of the IB, the institution's auditor should carry out work. Such activities shall consist of:
• Test at least 20 proceedings; or
• work, under which the institution auditor can give a ruling on the quality of the work of an internal control department.
If, as a result of the risk analysis and the work carried out, the institution auditor comes to the conclusion that it can rely on the proper functioning of the IB, it shall be included in the investigation file. are on the basis of which the institution auditor concludes this conclusion.
Supporting IT
If, on the basis of his work, the institution auditor concludes that he can rely on the present IB, the institution auditor may limit his data-oriented work (by type of data) to:
Number of records
Scope of data-oriented work
| < 101 |
5 partial observations |
| > 100 and < 501 |
10 partial observations |
| > 500 and < 1.001 |
15 partial observations |
| > 1,000 and < 5.001 |
20 partial observations |
| > 5,000 |
25 partial observations |
Data-related activities shall be carried out NOT the work carried out in the verification of the operation of the IT operation is included.
If errors are detected by the institution auditor during the limited data-oriented activities, the investigation shall be extended to an examination of a size under which a judgement can be made on the whole mass. (statistically determined sample size).
Do not rely on IB
If the outcome of the risk analysis indicates that the institution auditor is NOT able to rely on the present IB, or in the case the institution auditor chooses a data-oriented research approach, a statistical procedure shall be used to ensure that the institution's auditor is not able to support the calculation of the risk assessment. sample size.
In the case of a statistical sample, a minimum of the following shall be provided in the institution auditor's investigation file:
→ determination of the mass;
→ determination of the sample size, including an estimate of the expected error and an underpinning of this estimate;
→ method of selection of posts;
→ an error assessment.
1 December 2014
General work
The Institution Auditor shall note that:
Entry
Work to be carried out
| Connection of the current OBO (or the individual statement of funding data) to the institution's records |
→ data in SOURCE over the peilperiod is connected to the data according to the student administration to be examined; → draw up a promotion and the number of design certificates in the register of the number of theses on the register which is held by the institution; → the remaining individual funding information provided is in line with the records of the records of the institution concerned. |
| Verification address-and domicile-and nationality data |
→ the institution has established a procedure for the verification of address, domicile and nationality data insofar as such data are not included in a basic registration (BRP) of persons according to the Basic Registration Act. |
| Compliance with Link law |
→ the institution has described and applied a procedure for the registration of students covered by the Coupling Act (by the entry of 18 years of age or older, and do not have a Dutch nationality). |
| Note Clarity HO |
→ the institution has taken responsibility in the annual report on compliance with the Annotation Clarity themes which concern the financing of the information; → the information provided by the institution is correct and complete. |
| Separate issue of WW promotions ( WHW article 7.18 and UWHW 2008 Article 4.21 ) |
→ the number of dissertations that led to a promotion under the responsibility of the institution in 2014 corresponds to the number of theses included in the PhD student of the institution in question for a given date in 2014 with good action defended thesis. → the number of theses which resulted in a promotion, jointly granted with Dutch institutions in 2014, corresponds to the number of theses included in the PhD student of the institution in question for the purposes of 2014. with a good result defended thesis. → the number of dissertations that led to a promotion in 2014, jointly granted with foreign institutions, to the college of promotions or the commission referred to in section 7.18, fourth paragraph, of the law, corresponds to the number of theses included in the promotion register of the institution concerned due to a thesis defended successfully in 2014. |
| Individual WO design certificates issue |
→ the number of draft certificates issued in 2014 corresponds to the number of certificates due to the successful completion of education as referred to in Annex 7 to the UWHW 2008. |
Assessment of tenders in the peilperiod (HO)
In respect of enrolments during the pitch period (HO), the institution auditor shall note that:
Entry
Work to be carried out
| Pre-training test data (Chapter 7, Title 2 of the WHW) ) |
→ in the case of a new registration of bachelor's training: the student meets the pretraining requirements ex Chapter 7, Title 2, Section 1 of the WHW on the basis of digital verification by DUO or copies of certificates; → The student has been admitted to training with a country limited inflow on the basis of a certificate of DUO by means of digital registration in study link or the student has written evidence on behalf of the student. DUO has been handed over to this training; → in the case of a new registration master training: the student meets the pre-training requirements ex Chapter 7, Title 2, Section 2 of the WHW on the basis of digital verification by DUO or copies of certificates or a certificate of admission for those training ex Article 7.30a (3). |
| To comply with the obligation to pay tuition fees ( Articles 7.37 and 7.43 of the WHW ) |
→ the student at the time of enrollment has fulfilled the obligation to meet tuition fees ex Article 7.37 and ex Article 7.43 of the WHW, i.e. a payment of tuition lump sum or on the basis of an authorisation until the payment of the fee. collect the tuition fee through a distributed payment scheme, which is the institution fee or the statutory tuition fees; → in the fulfilment of student tuition fees by a third party, the student has stated in writing or digital possibility in Studielink has agreed to this; → the student is not exempt from the payment of tuition fees ex Article 7.48, paragraph 1 or paragraph 2 of the WHW. |
| Registration of an invitation to tender ( Article 2.6 , Article 7.17 and Article 7.32 of the WHW , Article 4.1 (4) of the Regulation on notification and admission of higher education ) |
→ the student is enrolled in an initial training course registered in the CROHO to provide the institution with the establishment (s) of the training; → if the student is to be regarded as a foreigner ex Article 7.32 (5) of the WHW: • the student is less than 18 years of age; or • Lawful residence is held in the Netherlands on the basis of the Aliens Act 2000 (Compliance Link Law). on the basis of copies of documents available to the institution or of a verification by DUO; → in the case of new registrations of aliens older than 18 years one of the following data is available (in so far as no verification has been possible by DUO): • a final residence permit; or • proof of application for residence permit cq authorisation until provisional stay, or-; • proof of a request for renewal of a residence permit; or • a acknowledgement of receipt of the IND and also the request for and payment of the document fee for a residence permit; → if the student does not have a BRP for a BRP verified by DUO, it is clear from the evidence provided with the institution that the student is resident, and that the institution has verified this address; → the registration of the nationality of the student in BRON is correct; → if there is no verification by DUO on the student's residence status, it is clear from the evidence present at the institution that the student belongs to one of the groups of students, intended to be a member of the student group. Article 2.2 (1) of the Law for the Study of Study 2000. It also includes verification of the specific reasons for increasing the type 1 residence permits and the related code of residence permits. |
| Test sharing of training and/or dimensional work (notes clarity in higher education 2004) |
→ the student is not enrolled for the purposes of only following parts of an education; → in case a student participates in a measure of work: • there is also an offer of a regular section of CROHO training, and • that it is contractually committed to the cost of the measure in relation to the costs of a regular training and the contribution of the driver received in respect of that training. |
| Review of data from the relevant student record in SOURCE |
→ the fields to be examined in the student's SOURCE are properly filled; it concerns the following fields: • Registration date (Type of record ISG) • Date of registration (Type of record ISG) • Brin (Adm.nr from the institution) (record type ISG) • Training code (record type ISG) • Training phase (record type ISG) • Training form (record type ISG) • Enrolment form (record type ISG) • First registration (record type ISG) • BRP relationship indication (in the absence of BRP relation) (Type of record PER) • Nationality code (in the case of a lack of BRP relation) (record type NAT) • Nationality description (in the absence of BRP relation) (record type NAT) • Stay-on code (type of VBT record) • Residence permit description (record type VBT) • Type of residence permit (record type VBV) • Residence permit (record type VBV) |
As far as the Transnational University of Limburg is concerned, the institution auditor carries out these inquiries on the list of tenders with a Dutch nationality and on the tenders with the non-Belgian nationality. In accordance with the Treaty between the Netherlands and Flanders on the Transnational University of Limburg, the number of students who do not have the Dutch or Belgian nationality in proportion to the ratio of Dutch and Belgian students is to be given a Allocated to the Netherlands. For this share, the institution auditor finds that the students are, by the way, meeting the funding conditions as they apply to the provisions of the WHW .
Provision of degrees in the peilperiod
In terms of degrees (bachelor, master, associate degree, undivided) granted to a student in the poll period, the institution auditor finds that:
Entry Work to be carried out| Review fields date of diploma, first degree and training stage and for validation purposes of Article 7.10a, Articles 18.15 and 18.20 of the WHW and Article 4.1, Article 4.9 and Article 4.20 of the UWHW 2008) | → The degree of Bachelor ' s and/or degree Master and/or degree AD will be granted after or at the time of the completion of the final examination, as established by the examination board; → the date of a degree (date obtained by the date) corresponds to the date on which the examination board established that the final examination was completed by a good result The observation in the assessment of degrees Bachelor, Master of AD (Associate Degree) or the completion of the final examination is addressed in the fields 'date degree' (must be completed when a measure is granted) and 'training phase' |
| Review of data from the relevant student record in BRON at DUO. | → the fields to be examined in the student's SOURCE are properly filled; it concerns the following fields: • Date of degree (achievement of grade date) (type of record GRD) • Brin (Adm.nr from the institution) (record type ISG) • Training code (record type ISG) • Training phase (record type ISG) • Training form (record type ISG) • First degree (record type GRD) • BRP relationship indication (in the absence of BRP relation) (Type of record PER) • Nationality code (in the case of a lack of BRP relation) (record type NAT) • Nationality description (in the absence of BRP relation) (record type NAT) • Stay-on code (type of VBT record) • Residence permit description (type of VBT record) • Type of residence permit (record type VBV) • Residence permit (record type VBV) |
As far as the Transnational University of Limburg is concerned, the institution auditor carries out these studies to explain the number of degrees awarded during this period to students of Dutch nationality and students with non-Belgian students. nationality. In accordance with the Treaty between the Netherlands and Flanders on the Transnational University of Limburg, the number of students who do not have the Dutch or Belgian nationality in proportion to the ratio of Dutch and Belgian students is to be given a Allocated to the Netherlands. For this share, the institution auditor finds that the students are, by the way, meeting the funding conditions as they apply to the provisions of the WHW .
Dissertations lead to promotions and provision of design certificates in 2014.
The universities separately submit the number of theses that led to a promotion in 2014 and the number of design certificates issued in 2014 for the successful completion of education as intended for the purpose of the study. Annex 7 to the UWHW 2008 .
The Institution Auditor shall note that:
Entry
Work to be carried out
| Establishing the presence of the certificates and the successfully defended thesis |
→ be present in the administration of the institution with the successfully defended proofs and design certificates; → the promotion committee has signed the promotion report, and that the promotion report has indicated that the candidate has been promoted; → the certificates have been issued by the institution on behalf of a promotional committee attached to the institution concerned. |
Work related to the control numbers to be determined
The audit shall establish that the content of the current OBO complies with the requirements. In this, any mutations following the audit of the audit by the HO institution are to be delivered via the regular route to DUO. After processing and rereporting by DUO, the institution must request a current OBO. It is then delivered with a list of differences between the new and previous OBO. The Institution Auditor notes that the mutations have been carried out correctly and fully.
The institution auditor shall prepare an assurance report with this current OBO.
In the Program of Eisen Institutions HO (PvE) of BRON is described how the control numbers are determined.
• General
• Approval Assurance-Report HO
General
1 December 2010
If, on the basis of his findings, the institution auditor issues an approved assurance report other than an approved assurance, it shall apply a different text. For this purpose, see Standard 3000 from paragraph 51 of the NBA's Rules Control and Other Standards (NCOS).
Approval Assurance-Report HO
1 July 2014
Prescribed text for the approval assurance report on the correctness of the funding data of the HO institutions (4b).
Assurance report of the funding data, issued for Service Execution Department and the Minister of Education, Culture and Science or if applicable, the Minister of Economic Affairs.
To: Principal
Assignment and responsibilities
We have examined whether the attached, the certified *) task of the data of ... (name ho-institution) with source number ... (seat) ... (registered office) the information on enrolments, grating and closing tests, dissertations * and design certificates *, accurately reflects (display). These data consist of data on registrations, degree extensions and final exams included in SOURCE and are presented by an indication of control numbers and relate to the progress of the research period 2 October 2013 to 2 October 2013. with 1 October 2014. These data may also cover the separate list of theses leading to a promotion under the responsibility of the institution or together with other (funded) institutions and design certificates in calendar year 2014 * *). The declaration (s) is (are) drawn up under the responsibility of the Board of the institution.
The declaration (s) shall be closed with the following control numbers:
Checksum
| Total Training Code |
|
| Total entries |
|
| Total Degrees |
|
| Grand total |
to the current OBO (date from the OBO filename) from DUO.
It is our responsibility to provide an assurance report on the correctness of the declaration (s).
Work
We have conducted our research in accordance with Dutch law, including the education audit protocol OCW/EZ 2014 and Standard 3000 Assurance assignments other than commands for control or assessment of historical financial information. Accordingly, we should plan and implement our research in such a way that a reasonable degree of assurance is obtained that the declaration does not contain any material interest defects. An assurance mission shall include the execution of work to obtain assurance-information about the control totals in the declaration (s).
We believe that the assurance of assurance obtained by us is sufficient and appropriate as a basis for our judgment.
Judgment
In our opinion, the data (s) of the data, the data in all material aspects are correct in line with the education audit protocol (OCW/EZ) 2014.
Other aspects-restriction of use and distribution
Our assurance report is intended solely for the institution, DUO and the Ministry of OCW or if applicable, the Ministry of EZ and should not be distributed to or used by others.
Place, date
Accountancy Organization Name
Auditor Name
Paraaf for marking purposes:
(*) Only authentication if no identification via the control numbers.
**) Only applicable for universities.
1 July 2014
Reference framework:
| Check Criteria |
* Check criteria are included in the FSR part making separate subsidy scheme * Report 'Univers (ele) simplification' * Letter Use FSR table as an attachment to the annual accounts, 23 December 2011 with Attribute 357173. * Letter for further agreements use FSR table Dated 19 February 2014 with the attribute 584386 |
|
| Reporting criteria |
* Education and annual reporting system * Annex to the annual reporting scheme of 17 December 2007, WJZ attribute-2007/50507 (FSR) * Convenant burden reduction target subsidies universities ' * Report 'Univers (ele) simplification' * Letter Use FSR table as an attachment to the annual accounts, 23 December 2011 with Attribute 357173. |
|
| Tolerances |
||
| Lawfulness |
Faithful rendering |
|
| Approval tolerance |
3% of the total targeted grants (uses) |
1% of total income |
| Reporting tolerance |
0.1% |
0.1% |
• Starting points
• FSR
• Format FSR
• Research approach
• Tolerances
• Connection between FSR and financial statements
• Accounting products
Starting points
1 December 2013
The responsibility by the Higher Education Institutions on the specific target grants coming from the State Government where this is specified in the regulations or grant allocation shall be included in one of the following: 'single information' document (FSR), with the institution auditor issuing a single audit statement.
On the basis of Article 3. Member I of the Education Accounting Directive is required to be FSR.
In the report 'Univers (ele) simplification' in Chapter 3 and in the annexes to the report, the standards framework for the FSR is included. Its operation is formalized via the RJO Article 3 (i) and the model according to the table in the Annex of RJO . This standard framework is the starting point for the audit by the institution auditor.
FSR
1 December 2012
The FSR consists of the accountability document and an explanatory note.
The FSR contains:
• the financial responsibility for all earmarked cash flows from the State (third money stream) where this is regulated and/or grant allocation excluding the lumpsum contribution from OCW/EZ (first money stream) and excluding the grants from NWO/KNAW (second money stream);
• the projects completed in that year and ongoing. For example, annual security is given on multiannual projects;
• Allone is the information which affects the (financial) determination of the grant. The substantive (non-financial) accountability is submitted directly to the subsidy provider and not audited by an accountant;
• an explanation. In the explanatory note to the FSR:
o reports the institution with the non-adjusted errors (reporting tolerance of 0,1%). To the extent that errors are found in the check, the starting point is that errors found are corrected. To the extent that (for certain reasons) it does not happen, the errors arising from internal and external control are reported. This includes a so-called reporting tolerance (for errors 0.1% of the Financial Specific State subsidy response) which indicates when the errors found are to be reported; and
o the institution describes the bases used. The institution shall apply the State-wide conditions and concepts in accordance with the underlying subsidy schemes. These are standardised cost bases (limited to three forms), standardised concepts and standardised terms. The conditions for the use of a system of integral costs are also laid down in the separate subsidy schemes. These terms and conditions are derived from the report 'Univers (ele) simplification'.
Format FSR
1 December 2010
The institution sends the FSR (grant summary) at the same time as the annual accounts to the DUO site Zoetermeer. In the Annex to the Education and annual reporting system is the format for the summary. The FSR is submitted both in paper form and digital (EFJ).
The DUO shall make the FSR and the verification of the institutions available electronically to the subsidy provider and other interested parties. In order to effectively perform this shared service, the institution must comply with the following conditions:
• the financial contribution is sent simultaneously to the annual report/financial statements (i.e. before 1 July);
• for each project grant, the following characteristics should be given: project number, contractor (subsidy provider), execution authority, duration, project grant level, total project budget, maximum project grant, and any project grant specific accountability requirements (see also format for the grant summary).
Research approach
1 July 2014
The institution auditor shall carry out the following activities. The Institution Auditor shall:• Notes that the FSR correctly reflects the size and composition of the specific target subsidies.
• The (grant) terms of the individual specific target grants indicate whether they are to be justified via the FSR. It is the institution and not the institution auditor responsible for the completeness of the FSR. The non-inclusion of a specific target grant by the institution may have an impact on the accountability of that grant.
• Determines the eligibility of the specific target grants, based on the grant conditions/grant requirements of the individual specific target grants that are included in the FSR. The institution auditor shall check the total of all specific target grants, subject to approval of the approval guarantee. With regard to the specific target grants set out in paragraph 'Audit work by regulation', the audit protocol provides for minimum audit work.
For subsidies still to be paid out of previous years, indications from previous accounting protocols remain in force.
• Notes that the bases used in the explanatory notes to the FSR are:
o comply with Rijksbroad terms and concepts. This means that the principles described are in line with the standardised cost bases, standardised concepts and standardised conditions set out in the underlying subsidy schemes;
o have been correctly applied by the institution. Additional conditions have been laid down in respect of the cost base 'integral costs'. The institution auditor shall note that the institution has complied with these conditions.
• Notes that the setting has complied with the conditions described in 'Format FSR'.
• Notes the connection of the FSR to the institution's financial statements.
Tolerances
1 July 2014
A specific type of approval and reporting tolerance is applied for this check (see General Explanatory Note). The total amount of expenditure of the specific target grants shall be a separate mass to which the tolerances for the control of expenditure shall be applied. The institution auditor shall establish its control in such a way that it can certify that no unlawful uses are prevented with an interest greater than 3% of the total expenditure of the specific target subsidies.
If this tolerance is exceeded, but the tolerance limit does not apply to the annual account check, then this does not affect the audit statement in the annual accounts. For a detailed explanation, please refer to General. It may well have implications for the institution as a result of the arrangements for repayment, as the relevant rules show.
If the institution finds uses which are contrary to the grant conditions/subsidy obligations and may have an impact on the overall size of the specific target grants, the institution shall correct it. If the institution auditor ascertains that the use is not lawful, the institution auditor shall ensure that the institution corrects it.
If the correction does not take place then the setting shall be included in the explanatory note to the FSR .
The reporting tolerance shall be 0,1% of the total expenditure of the specific target grants.Connection between FSR and financial statements
1 July 2009
The institution auditor shall establish the connection between the FSR and the financial statements.Accounting products
1 December 2010
The institution auditor shall issue a statement of verification regarding both the correctness and the financial legality of the specific target subsidies in the FSR. In addition to the accuracy of the FSR, the financial information in the institution's reporting of the non-adjusted errors and the explanatory notes on the basis used are below the scope of the audit statement. For other findings, the institution auditor shall use a report of findings, in which it shall include the nature and extent of the findings. It shall apply the reporting tolerance provided for in 'tolerances'. In any event, it shall be used if:• the institution fails to include uncorrected errors in the FSR explanatory note;
• the foundations are not in accordance with the State-wide terms and conditions and concepts as set out in the underlying subsidy schemes or are not applied correctly;
• the setting does not comply with the conditions set out in 'Format FSR';
1 July 2014
GeneralThe institution auditor shall check all specific target subsidies. The Board of Auditors may prescribe minimum audit work in respect of one or more of the target subsidies mentioned above.
1 July 2013
Audit Statement of the Financial Specific State-grant Response (FSR) 2014 (5a)
Audit statement by the independent auditor *)
To: Principal
Declaration on the Financial Specific State-grant Response (FSR)
We have audited the attached Financial Specific Rijkssubsidievereverding (FSR) 2014 of ... (insert name institution) ... (statutory location) consisting of the accountability document FSR and its explanatory note. The FSR has been prepared by the board of the institution based on the Annual Education Accounting Scheme and the relevant laws and regulations.
Responsibility of the Board
The board of the institution is responsible for preparing the FSR in accordance with the Annual Education Accounting Scheme . The board is also responsible for the legality of the amounts included in the FSR. This means that these amounts should be consistent with the provisions laid down in the relevant legislation. The board is also responsible for such internal control as it deems necessary to enable the drafting of the FSR and compliance with those relevant law regulations without materially important due to material. Fraud or error.
Responsibility of the auditor
Our responsibility is to give judgment on the FSR based on our control, as intended. Article 3 (i) of the annual reporting system .
We have carried out our control in accordance with Dutch law, including the Dutch auditing standards and the education audit protocol OCW/EZ 2014. This requires that we comply with the ethical requirements applicable to us, and that we plan and execute our control in such a way that a reasonable degree of assurance is obtained that the FSR does 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 FSR. The selected work will depend on the judgement applied by the auditor, including the assessment of the risks that the FSR contains a material deviation due to fraud or error. In making these risk assessments, the auditor shall take into account internal control relevant to the establishment of the FSR of the specific target grants as well as in the context of the financial legality of compliance with those objectives. relevant laws and regulations, aimed at establishing audit work that is appropriate in the circumstances. However, these risk estimates do not aim to express an opinion on the effectiveness of the internal control of the entity. A check shall also include an evaluation of the suitability of the accounting policies used and the financial standards criteria used and the reasonableness of the management of the institution estimates, as well as an evaluation of the overall image of the FSR.
We believe that the control information we have obtained is sufficient and appropriate to provide an underpinnings for our judgment.
Assessment of the FSR
In our judgment, the FSR gives the size and composition of the specific target subsidies of ... (name entity) over 2014 in all material aspects correctly in line with the Education and annual reporting system .
In addition, we consider that the 2014 specific target grants in this FSR comply with all material aspects of the requirements of financial legality in 2014. This means that the amounts are in accordance with the provisions laid down in the relevant laws and regulations.
Restriction in use and dissemination circle
We draw attention to point .. in the explanatory note of the FSR, which sets out for what purpose the FSR is prepared and with which basis for financial reporting. It follows that the FSR has been prepared for the Ministry of OCW* *) with the aim of establishing the specific target grants included in the FSR. Therefore, the FSR does not need to be suitable for any other purpose. Our control statement is for the sole purpose of ... (name of institution) and should not be distributed to or used by any other person than the Ministry of OCW* *)
Place, date
Accountancy practice name
.... (name independent (or competent internal auditor)
(*) Below is also the competent internal auditor.
**) and the other departments involved in the FSR. The FSR and
check statement (single information) is sent by the institution to
DUO and made available by OCW to the other
Departments.
1 July 2014
• AOC Board: www.aocraad.nl
• DUO-CFI: www.ocwduo.nl
• Green Knowledge Net: www.groenkennisnet.nl
• Immigration and Naturalisation Service: www.ind.nl
• Inspection of Education: w.eductionsinspectie.nl
• Enter PF www.instroomtoets.nl
• Knowledge network: www.kennisnet.nl
• Lumpsum PO: www.lumpsumportaal.nl
• Mbo-Council: www.mboraad.nl
• Ministry of Economic Affairs: www.rijksoverheid.nl
• Ministry of Education, Culture and Science: www.rijksoverheid.nl
• www.nba.nl
• General government (including laws and regulations) www.overheid.nl
• PO board www.poraad.nl
• Annual reporting of www.rjnet.nl
• Replacement Fund/Participating Fund: www.vfpf.nl
• Association Colleges www.vereniginghogescholen.nl
• Prematurely School Leaving: www.voortijdigschoolverlaten.nl
• VO-council www.vo-raad.nl
• VSNU: www.vsnu.nl
• WEC Board www.wec-raad.nl
For up-to-date information about the teaching number, please visit the
Next Internet sites:
• Member of the Law and regulations on the personal number of www.minocw.nl/onderwijsnummer
• Information on funding and relevant schemes www.ocwduo.nl
• Exchange of data with the basic register www.ocwduo.nl
• Education (SOURCE),
• Introduction of personal number in the www.pgno.nl/po
• primary education
• Information about the citizen service number www.programmabsn.nl
1 December 2014
ADR: Reich Audit Service
Ao/ib: Administrative organisation and internal control
AP: Audit Protocol
AOC: Agricultural training centre
BAPO: Promotion Of Employment Participation In The Elderly
BBL: Occupational Accompanying Learning
Fl: Vocational training course
BPV: Professional practice
SOURCE: Basic register Education
BRP: Basic registration persons
CD: Central Service of the grouping
COS: Control and Other Standards
CREBO: Central Register Vocational Training
CROHO: Central Register Training Courses In Higher Education
DT: Part time
CT: Control tolerance
CVI: Commission of Indication
DUO: Service Implementation Education
DT: Part time
EFJ: Electronic financial report
EZ: (Ministry of Economic Affairs)
FES: Fund Economic Development Fund
FSR: Financial Specific State-grant Response
GGL: Weighted average age
HARo: Manual auditing state government
HBO: Higher Vocational Education
HO: Higher education
IT: Internal control measures
IIVO: Education Programme Cared For In Institution-time
IODAD: Interdepartmental Consultation Departmental Audit Services
IPC: Innovation and practical centre
ISP: Intrasectoral programme
LGF: Student-related financing
EZ: (Ministry of Economic Affairs)
LWOO: Learning-away support education
MBO: Secondary vocational education
NBA: Netherlands Professional Association of Accountants
NV COS: Detailed rules Control and other standards
NWO: Netherlands Organisation for Scientific Research
OAP: Education audit protocol OCW/EZ
OBO: Funding Survey Summary
OCW: (Ministry of Education, Culture and Science)
OER: Education and examination arrangements
OFB: Financial Decisions Review
OU: Open University
OWB: Research and science policy
PF: Participation Fund
PM: Primary education
PvL: Levering Program
REC: Regional Expertise Centre
RJ: Annual reporting council
ROC: Regional Training Centre
RT: Reporting tolerance
RVC: Regional Referral Commission
RWT: Legal persons with a statutory task
STAO: Special School of Basic Education
SF: Student funding
SGF: Section Health Funds
SISA: Single information Single audit
so: Special education
SOP: Seniority Education Staff
TPM: Third Party Communication
VAVO: Continued General Adult Education
VO: Secondary education
VSNU: Association of Universities
Vso: secondary special education
VT: Full time
WJZ: Legislation and legal affairs section
WO: Scientific education
WSNS: Back Together To School
Applicability
For sector
Identification of laws and regulations
PM
FFS
Mbo
HO
Art
Content
Explanatory notes
| Law on Primary Education (WPO) | |||||||
| 1 |
4 | Costs of school transport |
In this article it is stated that apprenticeship is a task of the municipality and the municipality bears the costs. This shows that the funding of OCW is not to be spent on this. |
||||
| 1 |
29 (1) | Senior management, teachers and education support staff |
The school has 1 or 2 directors, the cost of more directors is not funded. |
||||
| 1 |
45 (1) and (2) | Intermediate reception and organisation of out-of-school accommodation |
Paragraph 1 The costs of school accommodation shall be borne by the parents, guardians or carers, not for the account of the school. It's the operating costs. The school can spend money on the promotion of skills and organisation TSO (see information brochure Funding basic education Programme of requirements for the year 2010) Member 2. account of the parents, so not for the school's account. |
||||
| 1 |
91 | Housing provision by the municipality |
Housing provision is a task for the municipality, as it shows that the funding of OCW should not be spent on this. This is 1 exception: it was included in the OAP 2014. |
||||
| 1 |
120 (7) | Basic education staff basic schools and special schools for primary education |
It describes where the funding can be used for use. Severance payments are only lawful if they comply with the conditions set out in Min OCW ' s letter dated June 21, 2011 with the attribute 307660. |
||||
| 1 |
133 | Taxes on immovable property |
The municipality is paying the amount spent on taxes relating to the buildings and land situated in the municipality, which shows that the financing of OCW is not to be spent on this. |
||||
| 1 |
148 (1) to (4) | Expenditure on expenditure |
Describes where certain funds may be used for the use. Severance payments are only lawful if they comply with the conditions set out in Min OCW ' s letter dated June 21, 2011 with the attribute 307660. |
||||
| 1 |
148 paragraph 5 (including 1-8-2014) |
Use of expenditure (cooperative) |
Amounts for the costs of material maintenance and personnel costs of the grouping (Arts 118 and 132) shall be used exclusively for the cost of the cooperation and maintenance of the grouping. support capabilities. |
||||
| 1 |
166 (1) | Pre-school education |
Preschool education is a task of the municipality. There should be no funding to be spent here. |
||||
| 1 |
182 | Use received funds according to destination |
The competent authority of a special school shall be obliged to use the funds received from the public funds in accordance with the destination. Rest of the article is outside the box. |
||||
| 1 |
|||||||
| 1 |
Law at the centres of excellence (WEC) | ||||||
| 1 |
4 | Costs of school transport |
This article indicates that the task and cost of the municipality is to show that the financing of OCW is not to be used for this purpose. |
||||
| 1 |
89 | Housing provision by municipality |
Housing provision is a task for the municipality, as it shows that the funding of OCW should not be spent on this. This is 1 exception: it was included in the OAP 2014. |
||||
| 1 |
117 (15) | Cost of staff |
It describes where the funding can be used for use. Severance payments are only lawful if they comply with the conditions set out in Min OCW ' s letter dated June 21, 2011 with the attribute 307660. |
||||
| 1 |
127 | Taxes on immovable property |
Taxes are paid by the municipality: the amount spent on taxes relating to the buildings and land situated in the municipality. This shows that the funding from OCW should not be spent on this. |
||||
| 1 |
143 | Expenditure on expenditure |
Describes where certain funds may be used for the use. Severance payments are only lawful if they comply with the conditions set out in Min OCW ' s letter dated June 21, 2011 with the attribute 307660. |
||||
| 1 |
168 | Use of funds in accordance with destination, accounting rules |
The competent authority of a special school shall be obliged to use the funds received from the public funds in accordance with the destination. Rest of the article is outside the box. |
||||
| 1 |
Funding Decision WPO | ||||||
| 1 |
16 | Definition of expenditure in the form of material provisions |
Expenditure on material provisions for the maintenance of school buildings relates to the programmes of requirements. |
||||
| 1 |
Funding decision WEC | ||||||
| 1 |
17 | Definition of expenditure in the form of material provisions |
Expenditure on material provisions for the maintenance of school buildings relates to the programmes of requirements. |
||||
| 1 |
19 (3) | Fee school baths |
Expenditure on material provisions for the maintenance of a school bath shall cover the programmes of requirements. |
||||
| 1 |
26 paragraphs 1, 2 and 3 | Estrangement and outuse |
These provisions state that the competent authority of a particular school in the event of estrangement or decommissioning of buildings and land is required to pay back payment to the municipality. |
||||
| 1 |
28 (1) | Estrangement and outuse |
This article indicates that a competent authority which owns a building on disposal or out of use is obliged to reimburse a part of the municipality obtained for reimbursement. |
||||
| 1 |
1 |
Decision RVC's and Regional Care Budget. | |||||
| 1 |
1 |
7 (3) | Payment of the regional healthcare budget |
The designated school should distribute the care budget and pass it on to the schools in the partnership. |
|||
| 1 |
Decision Migratory Population WPO | ||||||
| 1 |
A2 | Derogation from provisions and in accordance with the relevant provisions of the WPO |
Paragraph 1 Art 4 (apprenticeship) is not applicable in these schools; this means that this school may give out money. Paragraph 2 indicates that: Art 29 , art 45 (1) and (2) , Art 138 and 182 of which applicable. |
||||
| 1 |
B16 | Distinction cost material conservation |
Specifies the cost of material conservation to be eligible for reimbursement. |
||||
| 1 |
B23 (1) | Transfer of buildings, land and movable property |
Where buildings, areas or movable property for which a fee has been granted is wholly or partly withdrawn from their destination, the competent authority of a special school shall be subject to an amount payable to the State. |
||||
| 1 |
1 |
Teaching law education | |||||
| 1 |
1 |
4 (1) and (3) | Paragraphs 1 and 3 shall indicate that rules and education laws shall apply. |
||||
| 1 |
1 |
7d | This article indicates that for a pupil of a special school for special education etc Art 4 WEC is applicable. So, too, here, in the course of the study, the Community's task. |
||||
| 1 |
1 |
1 |
1 |
Organizing and belting arrangements for education and research 2010 | |||
| 1 |
1 |
1 |
1 |
3 (2.3) and (4) | Investing and belting commitments |
Paragraphs 2, 3 and 4 indicate the requirements for investments to be met. |
|
| 1 |
Law on secondary education (WVO) | ||||||
| 1 |
4 | Costs of school transport |
This article indicates that the task (and costs) of pupils who are dependent on their physical, learning or sensory disability on transport other than public transport is a task (and cost) of the municipality, thus showing that the funding from OCW should not be spent on this. This also applies to school-based school transport services for pupils other than those mentioned in the article. |
||||
| 1 |
6th paragraph 1 | Making teaching materials available to students |
The competent authority shall not make available to any student teaching material any teaching year. Therefore, contributions are not lawful. |
||||
| 1 |
84 (1) | Base calculation size |
It contains a description of where the funding can be used for use in relation to the formation. Severance payments are only lawful if they comply with the conditions set out in Min OCW ' s letter dated June 21, 2011 with the attribute 307660. |
||||
| 1 |
86 (1) | Funding costs |
Identifies the amount for which the financing of the operation is received. |
||||
| 1 |
96 (1) | Funding by municipality |
The municipality is granted to BG from a municipal school which is the amount spent on the tax for the buildings and land situated in the municipality. This means that no national contribution can be paid to it. |
||||
| 1 |
99 (1) to (8) | Expenditure on expenditure |
The article indicates to which the funding should be spent. Severance payments are only lawful if they comply with the conditions set out in Min OCW ' s letter dated June 21, 2011 with the attribute 307660. |
||||
| 1 |
99 (9) (including 1-8-2014) |
Use of expenditure (cooperative) |
Amounts for personnel costs and the material maintenance of the grouping ( art 85b and 89a ) shall be used exclusively for personnel costs and for the material maintenance of the support facility for the grouping. |
||||
| 1 |
100 | Contract activities |
The amounts and payments provided for in the art 99, are not used for contract activities |
||||
| 1 |
Financing decision W.V.O. | ||||||
| 1 |
24 | Rules on netting out surpluses on termination or termination of funding of schools. |
Only for the purpose of termination or termination shall be charged to the settlement of surplus operation. |
||||
| 1 |
Law on education and vocational education (WEB) | ||||||
| 1 |
1.2.1 (1) and (2) | Education objectives |
Paragraph 1: Only in respect of the following aspect: education includes only activities at the level of basic education and secondary education. Education expenditure for other types of education is therefore not legitimate. Paragraph 2: Vocational education does not include activities at the level of higher education. Therefore, expenditure on higher education is not lawful. |
||||
| 1 |
1.5.1 | Entitlement to KBB |
The right to pay for work entrusted with the law to the extent not provided for in the provision of services is provided. |
||||
| 1 |
2.2.1 (3) and (4) | Vocational education and training |
Specifies for which the contribution is to be received in the operating costs and in the housing costs. |
||||
| 1 |
2.5.3 paragraph 2 | Financial statements |
Only in relation to the following aspect: In any event, from the non-efficient use of the State contribution, amounts are used to compensate participants or participants for teaching and training in any way. course money and exam money respectively. Therefore, expenditure is not lawful. |
||||
| 1 |
2.5.9a | Reporting, research, minister, control protocol and correction of the state's contribution |
Only for Article 2.5.3 (2) shall be applicable in accordance with the national contribution to the national standard of adult education. |
||||
| 1 |
Note clarity in funding 2004 | ||||||
| 1 |
Theme 2 |
Investing public funds in private activities |
Investing public funds in private activities may be subject to conditions. |
||||
| 1 |
Theme 4 |
Lesson and course money not paid by the participant itself. |
See also WEB art 2.5.3 paragraph 2 . |
||||
| 1 |
Subsidy scheme for school social work in the MBO | ||||||
| 1 |
7 | Use of subsidy |
The grant shall be used only for the purpose for which it was granted. The grant shall be spent no later than the year following the year of distribution. |
||||
| 1 |
Law on Higher Education and Scientific Research (WHW) | ||||||
| 1 |
2.9 (1) and (4) | Paragraph 1 National contribution may not be used for compensating students or extranei for tuition, examination fees, course fees or colleges of higher education for financial support, as provided for in paragraph 1 of this Regulation. Article 7.50 third paragraph , other than by virtue of the second sentence of that paragraph or of the Articles 7.51 to 7.51k , and also not to implement the procedure for recognition of acquired competences. |
|||||
| 1 |
2.12 | AZ AA fee |
Forward payment, see also OAP. |
||||
| 1 |
7.43 Paragraph 1 | Tuition fee obligation |
Paragraph 1 Each student is legally required to pay tuition fees or institution tuition fee. |
||||
| 1 |
7.44 (1) | Obligation Examending |
Paragraph 1 An extraneus shall be payable to the relevant institution for each year of study entered by the institution for the training of an education. |
||||
| 1 |
7.45 paragraphs 1, 3, 4 and 5 | Statutory tuition fees |
Indicates the level of the statutory tuition fee. |
||||
| 1 |
7.45a | Entitlement to statutory tuition fees |
Specifies for which students the statutory tuition fees are in what circumstances. |
||||
| 1 |
7.45b | Tuition fee OU |
Indicates to which students under what circumstances the tuition fee is due. |
||||
| 1 |
7.46 (1) to (5) | Institution column money |
Identifies the students and how the institution's money is due. |
||||
| 1 |
7.48 | Reduction and exemption tuition fees |
Specifies the cases in which reductions or exemptions from the statutory tuition fees are permitted. Reductions shall be granted only in the cases specified in this Article. |
||||
| 1 |
7.49 | Tuition fees for certain full-time courses from the year of study 2005-2006 |
Paragraph 1 indicates that for the training courses mentioned here, the tuition fees shall not exceed 5 times the full statutory tuition fees. art 7.45 paragraph 1 may amount (more so is not lawful), paragraph 3 indicates that tuition fees in paragraph 1 shall be in lieu of tuition fees in art 7.45 paragraph 1 . |
||||
| 1 |
7.51 paragraphs 1, 2, 3 and 3a Art 4 and 4a, 6 and 7 |
Profiling Fund (until 18 July 2014) |
Paragraphs 1, 2.3 and 3a indicate which students and circumstances can give the institution's board of financial assistance to students. Articles 4 and 4a include provisions for the maximum duration. Paragraph 6 indicates the cases in which our Minister is making a provision (i.e. expenditure by the institution to that category is unlawful). Paragraph 7 shall indicate the cases in which a wider support is granted. |
||||
| 1 |
7.51 paragraph 4 last sentence | Profiling Fund (until 18 July 2014) |
The financial support referred to in paragraph 1 (f) shall not exceed the amount of the storage referred to in the first paragraph. Article 7.45 first paragraph . |
||||
| 1 |
Profiling Fund (including 19 July 2014) |
These articles indicate under what conditions, under which circumstances, and the extent to which financial assistance may be given by the institution. |
|||||
| 1 |
7.51k | Financial support special activities by OM (including 19 July 2014) |
In this article, the cases in which our Minister strikes a provision (expenditure by the institution in this category are therefore unlawful () |
||||
| 1 |
9.3 (1) | Composition of CvB and legal position Members |
The CvB consists of a maximum of 3 members, including the rector magnificus of the university. Thus, more members are not lawful. |
||||
| 1 |
10.2 paragraph 1 | College of Directors |
The CvB shall be composed of a maximum of 3 members, including the Chairman. Thus, more members are not lawful. |
||||
| 1 |
11.2 Paragraph 1 | Composition of CvB and legal position Members |
The CvB shall be composed of a maximum of 3 members, including the Chairman. Thus, more members are not lawful. |
||||
| 1 |
17.10 | Additional graduation support for temposcholarship students |
Addition to Art 7.51 . |
||||
| 1 |
18.76 | Application of the expired provisions guarantee institution colleges |
States that Article 2.15 continue to apply until a time to be determined. |
||||
| 1 |
18.81 | Fixing amounts completely statutory tuition fees according to basic rate and increased rate 2012-2013 |
Indicates the level of the statutory tuition fee. |
||||
| 1 |
18.82 | Fixing amounts in part statutory tuition fees according to basic rate and increased rate 2012-2013 |
Indicates the level of the statutory tuition fee. |
||||
| 1 |
18.83 | Amount of statutory tuition fees |
Indicates the level of the statutory tuition fee for 2012-2013. |
||||
| 1 |
Implementing Decision WHW 2008 | ||||||
| 1 |
2.2 (1) and (2) | Tuition fee size |
Indicates amounts Article 7.45 (4) and (7) . |
||||
| 1 |
2.3 | Extension category students statutory tuition fee |
Student tuition fees are also payable for students in these training courses. |
||||
| 1 |
2.4 | Administrative expenses spread tuition fee collection |
Indicates amount in Article 7.47 of the Act , amounts to € 24. |
||||
| 1 |
6.4 (3) | Concessions to the Supervisory Board |
Compensation shall be reduced by commencement or termination in the course of a calendar year. |
||||
| 1 |
Finance HO Scheme | ||||||
| 1 |
9 | College tuition fees |
Determines the statutory tuition fees. |
||||
| 1 |
Tractate Netherlands-Flanders | ||||||
| 1 |
5 |
According to the University of Maastricht, the Netherlands provides the resources available to the TUL. Thus, there is a transfer obligation of the UM to the TUL of this money contribution. |
|||||
| 1 |
8 (2) |
The TUL sets the level of tuition fees according to the WHW . |
|||||
| 1 |
Notes clarity (2003, the supplement in 2004 and the further explanation in 2005 to the TK) | ||||||
| 1 |
Theme 2 |
Investing public funds in private activities |
Investing public funds in private activities may be subject to conditions. |
||||
| 1 |
Theme 5 |
Tuition fees not paid by the student himself |
See also WHW art 2.9 paragraph 1 . |
||||
| 1 |
LNV subsidy scheme | ||||||
| 1 |
1:15 | Eligible and ineligible costs |
Specifies the costs that are not or are eligible for the eligibility of the eligible costs. |
||||
| 1 |
4a: 9 | Eligible costs |
Specifies the eligible costs. |
||||
| 1 |
1 |
1 |
1 |
Incentive Scheme Vigorously Mastery | |||
| 1 |
1 |
1 |
1 |
25 | Use of subsidy |
The grant shall be used only for the purpose for which it was granted. The grant should be issued at the end of the period of time in which the grant is granted as established in Article 15.1 and 15.2. |
|
| 1 |
Scheme of intensification of the Dutch language and arithmetic | ||||||
| 1 |
9 |
Use of additional funding |
The additional funding shall be used exclusively for the purpose for which it is granted. Any unspent funds after the expiry of the additional funding period will be recovered. The additional funding will be spent no later than in the year 2014. |
||||
| 1 |
1 |
Scheme grant regional centres of expertise in connection with package measure AWBZ 2009 | |||||
| 1 |
1 |
6 | Cost of execution |
The rec shall use a maximum of 15% of the additional funds allocated to the implementation costs of this scheme. |
|||
| 1 |
1 |
8 (1) and (3) | Determination and financial accountability |
Paragraph 1: The additional funding shall be used exclusively for the purpose for which it was granted. Unused funds will be recovered from the additional funding after the expiry of the additional funding. Paragraph 3: The additional funding shall be granted no later than in the calendar year 2014. |
|||
| 1 |
1 |
Lesson and course money law | |||||
| 1 |
1 |
6 paragraph 1 | General provision and arrangements for course money |
The amount of course fees paid by the public funds shall be determined by Article 1 (1), or under amvb. |
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1 |
Innovation Impuls Education Scheme | |||||
| 1 |
1 |
10 | Eligible project costs |
This article indicates which costs are eligible and non-eligible. |
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| 1 |
1 |
29 (2) | Use of subsidy |
Paragraph 2: ... used exclusively for the purpose for which it is provided .... The grant shall be granted no later than the year 2014. |
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| 1 |
Siriusprogramme 2010 Scheme | ||||||
| 1 |
19 |
Use of subsidy |
The grant shall be used only for the purpose for which it was granted. ... The grant shall be paid no later than 2014. |
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1 |
1 |
Practical and Green-plus arrangements | ||||
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1 |
1 |
15 (1) and (2) | Use of subsidy |
Paragraph 1 ... that contributions shall be paid only for the purpose of: ..., paragraph 2 ... resources received under Article 3 or 3a may only be spent after the MIP has been approved by the Minister |
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1 |
1 |
16 (2) | Use of subsidy |
Where a part of the additional contribution received has not been spent in any year for the purpose specified in Article 2, 3, 3a or Article 11, this part may be spent within that purpose within the following years. |
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1 |
1 |
23 | Eligible costs |
This Article specifies the costs to be taken into consideration. |
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1 |
1 |
24 | Grant size |
The amount of the subsidy shall not exceed 80% of the eligible costs. |
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| 1 |
1 |
1 |
25 (1) | Use of subsidy |
The subsidy amount granted may be spent by the grant recipient over a period of one or more years. This period shall be determined by the Decision. |
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| 1 |
1 |
1 |
28 (3) | Eligible costs |
This paragraph shall indicate which costs are eligible. |
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| 1 |
1 |
1 |
32 (2) and (5) | Use of subsidy |
Paragraph 2 The subsidy amount granted may be spent by the grant recipient for a period of one or more years. This period shall be determined by the Decision. Paragraph 5 By way of derogation from the second to fourth paragraphs, a subsidy amount granted in the year 2015 shall be granted only in that year, all advances shall be granted in that year and the total of advances shall be 100% of the amount to be made available. grant amount. |
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1 |
1 |
Opening decision on green education 2011 | ||||
| 1 |
1 |
1 |
14 (1) and (2) | Eligible costs |
This Article specifies which costs are eligible. The explanation of the article indicates that the following costs are not eligible: the overheads of the organisation and the personal and material costs of companies which, in cooperation with one or more institutions, are requested to execute (these apply as cofinanication). |
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Scheme stagebox vocational education 2006 to 2010 | ||||||
| 1 |
12 (2) | Financial accountability |
Funds not spent on 1 January 2014 shall be recovered. |
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| 1 |
1 |
Scheme regional approach prematurely school leaving and performance grant for secondary education | |||||
| 1 |
1 |
art 12 | Use of the subsidy |
This article indicates to which and when the grant is to be spent. |
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| 1 |
1 |
1 |
1 |
Remuneration of top-ranking staff of OCW sectors | |||
| 1 |
1 |
1 |
1 |
3 | Reduced salaries of top officials in education |
Indicates per sector the maximum height. Note that the tolerances are the tolerances of the WNT control protocol of BZK. |
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| 1 |
1 |
1 |
General election and priorities green education 2012 | ||||
| 1 |
1 |
1 |
14 | This article indicates the amount of eligible personnel costs (reference Article 28 Third paragraph Conditions of Clothing Clothing and Green Plus ) |
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| 1 |
1 |
1 |
Green Education Open-up scheme 2013 | ||||
| 1 |
1 |
1 |
2 | Eligible costs |
This article indicates the amount of eligible personnel costs (reference Article 28 Third paragraph Conditions of Clothing Clothing and Green Plus ) |
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| 1 |
Scheme regional investment fund mbo | ||||||
| 1 |
6 | Use of subsidy |
This article indicates that the grant is spent solely on the activities for which it is provided. Any unspent funds shall be recovered from the grant at the end of the period of the grant. |
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| 1 |
17 (6) | Grant conditions |
The grant is not intended for: a. the costs of dismissal or for the benefit of the former staff of the institution concerned, as a result of this proposal or b. new construction, construction or vacancy costs. |
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| Appropriate education law | |||||||
| 1 |
XVIII | Breakdown and carry-over of funds not yet used RECs and partnerships primary education |
Provides guidance on the distribution and transfer of funds when lifting |
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| 1 |
XIX | Breakdown and carry-over of funds not yet spent on cooperation in the field of secondary education |
Provides guidance on the distribution and transfer of funds when lifting |
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| Detailed rules for the opting out and reduction of compulsory respending in connection with transitional provision abolishing apprentice financing | |||||||
| 1 |
3 | Reduction in compulsory respending in school year 2015-2016 |
This article indicates the conditions under which reductions in all or part of the re-use are to be reduced. |
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