General terms and conditions

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1 December 2014 File No. ED The present terms and conditions apply as of 1 December 2014 and supersede the terms and conditions of October As of 1 April 2014, the Danish National Advanced Technology Foundation merged with The Danish Council for Strategic Research and The Danish Council for Technology and Innovation to form Innovation Fund Denmark. Changes have been made in section 3 concerning; 1) The overhead rate for GTS-institutes 2) The audit requirements for hospitals in connection to the submission of annual accounts General terms and conditions For grants from Innovation Fund Denmark concerning Advanced Technology projects, Advanced Technology platforms, Societal Partnerships on Innovation, and Industrial Postdocs General terms and conditions for grants from Innovation Fund Denmark comprise, together with The Co-funding Agreement, instructions for project parties and project manager on applicable rules and standard procedures in connection with the administration of grants from Innovation Fund Denmark concerning Advanced Technology projects, Advanced Technology platforms, Societal Partnerships on Innovation and Industrial Postdocs. Grants from Innovation Fund Denmark shall comply with the Budget Guidelines from the Danish Ministry of Finance (Finansministeriets Budgetvejledning). Contents 1. The grants Which grants are covered Grant recipient Payment of the grant Depositing of paid out funds Interest Discontinuation of the grant Expiry of the grant Purchases Apparatus Reporting to SKAT [The Danish Tax and Customs Authority] Reporting and evaluation Submission of annual accounts Auditing... 6 Appendix 1 Grant recipient is a public sector institution Appendix 2 Checklist for public institutions Appendix 3 Auditor Checklist for companies Østergade 26A 4, Sal 1100 København K Tel. (+45)

2 General terms and conditions for grants from Innovation Fund Denmarkis/are available in a Danish and an English version. In the event the two versions disagree, the Danish version shall be governing. 1. The grants 1.1 Which grants are covered The general provisions cover advanced technology projects, advanced technology platforms, Societal Partnerships on Innovation and industrial postdocs. 1.2 Grant recipient Funds from Denmark Innovation Fund Denmark are paid directly to each project party. 1.3 Payment of the grant The project manager shall submit a request for payment to Innovation Fund Denmark prior to every payment of funds using Innovation Fund Denmark's online grants administration portal. Funds are paid in arrears quarterly or half-yearly. Quarterly/biannually payments are made on the basis of the approved budget as well as the actual expenses reported from the past quarter/half year. Payments are thus made in arrears on the basis of actual expenses. Each project party is responsible for submitting accounts and their request for payment using Innovation Fund Denmark's online grants administration portal. The project manager is responsible for the final approval of accounts and requests for payment reported by the individual parties. Only when the project manager has approved all requests, Innovation Fund Denmark is able to make the payments. A request for payment must be submitted even if a party or the project does not want to request any funds during that quarter or half-year. In connection with submission of the request for payment, the participating parties certify that they are going concerns, i.e. have not entered or are at risk of entering into receivership, bankruptcy etc. The project manager and the participating parties must notify Innovation Fund Denmark immediately if a party is no longer a going concern. If the annual accounts have not been submitted in due time, Innovation Fund Denmark shall until the accounts have been submitted presume that there has been no spending of funds for the preceding year and the payment of the remaining part of the funding shall thus be halted. In addition, a claim shall be pressed for the repayment of funds for which no documentation exists of their spending. 1.4 Depositing of paid out funds If a party is associated with a public sector institution, the institution shall establish a separate account/activity for the grant. If a party is a private company, a separate account must be established for the administration of the grant. It is not a requirement that a separate bank account is opened, but that the grant Page 2 of 14

3 is administered financially separately within the company s budget and accounts. It should at all times be possible to draw the project's full accounts in the accounts system. Funds that are not used immediately must be deposited in a separate account in a financial institution or be allocated to an intermediate account within the institution responsible for the accounting with the specification that the deposited funds are reserved for the specific project. If a party switches bank or changes account details, Innovation Fund Denmark should be notified. 1.5 Interest Accrued interest may only be used for purposes for which the grant was given, and within the framework of the grant. 1.6 Discontinuation of the grant If the project has not been commenced within 3 (three) months of the agreed date for the project start, the grant shall be discontinued automatically, unless Innovation Fund Denmark finds, based upon a report from the project manager, that the delay has reasonable justification and that the project continues to be of merit both scientifically and commercially. Innovation Fund Denmark can demand, at any point in time, reporting on the progress of the project. If Innovation Fund Denmark finds such to be unsatisfactory, the remaining part of the grant can be withdrawn. If the remaining part of the grant is withdrawn, wages will be ensured during the notice of termination for personnel whose wages were paid by the grant. In the event of the discontinuation of grant, the situation of any PhD-students will be assessed with respect to the provisions concerning PhD scholarships. 1.7 Expiry of the grant The project shall submit the final statement of accounts no later than 3 (three) months after the project period has ended. For the final statement of accounts the general procedures for annual accounts should be followed. When submitting the final statement of accounts, the project manager must arrange for any unspent amount, including any accrued interest, to be paid back to Innovation Fund Denmark. If, in consequence of the project having been delayed, the project manager requests permission to use the remaining amount, the project manager can await Innovation Fund Denmark s decision on the request, before repaying the remaining amount. 1.8 Purchases All purchasing must be performed with respect to international and national procurement rules. 1.9 Apparatus Apparatus covered by the grant shall belong to the party in the project who has purchased the apparatus, unless agreed upon otherwise with Innovation Fund Denmark Reporting to SKAT [The Danish Tax and Customs Authority] Grant payments from Innovation Fund Denmark are reported continuously to SKAT [Danish Tax and Customs Administration]. Page 3 of 14

4 2. Reporting and evaluation Reports shall be submitted every half-year concerning the progress, activities and finances of the project. These reports shall be submitted in connection with steering committee meetings in which Innovation Fund Denmark shall participate. Reporting must follow the guidelines given by Innovation Fund Denmark. At the conclusion of the project, and no later than 3 (three) months after the expiry of the grant period, an evaluation report shall be submitted. The guidelines given by Innovation Fund Denmark must be followed. Efforts shall be made to notify the grant recipient of whether the report has been approved no later than 2 months after the report has been received. As part of the evaluation, the project participants undertake to be available for meetings with Innovation Fund Denmark. Likewise, for a period of 5 years after the conclusion of the project, the project participants undertake to be available for meetings with the Foundation concerning effect evaluation of the project. 3. Submission of annual accounts The financial year follows the fiscal year. Annual accounts must be submitted for the project no later than 31 March after the expiry of each financial year. The annual accounts must be submitted using Innovation Fund Denmark's online grants administration portal.. The accounts shall specify the expenses that were paid for by the grant as well as show that the grant was used in the financial year concerned (for newly started project in the time period from project start to 31 December). The same division of the accounts shall be used as are used in the quarterly or half-yearly payment request, cf Computation of the individual entries: The grant does not include VAT, hence the accounts should be computed without VAT, with the exception of circumstances where there is no deductibility, e.g. catering and travel costs. All expenses are accounted for following common accounting principles, i.e. including documentation for the expense, book keeping for the time period when the expense has occurred, accrual accounting if required, etc. For the following items, special rules apply: a) Wages: Applies for scientific personnel as well as technical and administrative personnel. For companies computed as the number of hours used x DKK For public sector research institutions - computed by specifying the actual wage expenses. b) Apparatus and materials: Costs of apparatus and materials shall be included for the period where the delivery has taken place (as per usual principles of accounting). Page 4 of 14

5 A distinction is made between apparatus, including large apparatus/equipment, for example microscopes, lasers, measuring instruments, and materials such as for example consumables for laboratory use, which cannot be reused. c) Travel: Computed on the basis of invoices received for the period concerned. Expenses in connection with driving in one's own, the institution's or the company's car shall be computed in accordance with government rules (lowest rate). d) Other expenses: Consultancy, purchase of rights, etc., directly related to and necessary for the execution of the project shall be computed on the basis of invoices received. In the case of intercompany billings, it should be ensured that the services are purchased at arm's length principles. Services which a party supplies as part of the project, should be calculated without profit. Indirectly incurred project expenses may be allocated to the project on the basis of a distribution key reflecting the relevant cost-drivers, e.g. laboratory consumables. e) Overhead for public sector research institutions: For universities the overhead is computed on the basis of the general expenses of the project according to the following maximum rates: For commitments to funding given in 2005, 2006, and 2007, the overhead rate is as of January 1, 2008 and for the remaining funding period 32.65%. For commitments to funding given in 2008, the overhead rate is 35% for all of the funding period. For commitments to funding given after 2008, the overhead rate is 44% for all of the funding period. For other Danish, publicly owned institutions only 3.1% administration contributions can be computed on the basis of expenses directly related to the project. f) Overhead for GTS institutes The rules applying to the overhead rate for the GTS institutes follow the rules for private companies, this means that GTS institutes, generally, cannot include overhead. However, GTS institutes participating in Societal Partnerships on Innovation can include an overhead rate of 20%. Each party submit their annual accounts using Innovation Fund Denmark's online grants administration portal, and the project manager subsequently submits the complete annual accounts to Innovation Fund Denmark. The following documents from each participating party must be sent to the project manager, who consolidates and completes the annual accounts: Companies and hospitals shall submit annual accounts and, when auditing is required (cf. section 4), an audit report and the completed auditor checklist. Public institutions or state funded independent institutions shall submit annual accounts and a statement from the person responsible for financial matters, along with a checklist filled in by the same person. Page 5 of 14

6 Accounts and audit reports from each individual project participant shall be submitted to Innovation Fund Denmark as appendices to the consolidated accounts. Accounts from each party must for companies and hospitals be endorsed by an auditor, when conditions here fore are met (cf. section 4), and for public sector institutions by the person responsible for financial matters, as documentation of a true and fair depiction of the accounts as well as of the scope of the audit performed. Description of the performance audit and any supplementary information is given in the audit protocol, if the auditor deems it appropriate. The endorsement must confirm that the funding was used for the purposes for which the funding was given. For other requirements of the audit, cf Auditing The audit shall be performed in accordance with international standards on auditing and any further requirements of Danish auditing legislation and good public auditing practice cf. General terms and conditions for grants from Innovation Fund Denmark and the Co-funding agreement entered by the project's parties and Innovation Fund Denmark. Below are indicated which accounts are subject to mandatory audit: We distinguish between annual accounts and final accounts. Annual accounts cover one year that does not coincide with the total period of funding. Final accounts cover the total period of funding. The accounts shall be audited by a certified accountant under the following circumstances: Annual accounts include payment of funding above 500,000 DKK and the recipient is a municipal/regional/private institution, a business, company or person. Final accounts include a total payment of funding above 250,000 DKK and the recipient is a municipal/regional/private institution, a business, company or person. If in consequence of the submission of accounts a payment is made in arrears concerning the period of accounts, this arrears payment is included in the amounts given above. The accounts need not be audited by an external accountant under the following circumstances: Accounts for which the recipient of funding is a government institution or state funded independent institution. In such cases the auditing duty rests with Rigsrevisionen under the Act on Audit of State Accounts. This also applies when a certified accountant undertakes the audit, according to a section 9 agreement on internal auditing. Annual accounts for payment of funding of 500,000 DKK. or less. Final accounts for payment of funding of 250,000 DKK. or less. Examples: Example 1 - expenses Annual accounts Year 1 Annual accounts Year 2 Annual accounts Year 2 Final accounts (year1+year2+year3) No audit Audit The individual annual accounts do not need audit as the payments of funds are below DKK. When the final accounts are submitted, an audit is needed because the total payments of funds Page 6 of 14

7 exceed DKK Page 7 of 14

8 Example 1 - expenses Annual accounts Year 1 Annual accounts Year 2 Annual accounts Year 2 Final accounts (year1+year2+year3) No audit Audit Annual accounts submitted in year 1 and 3 need audit because the payments of funds are over DKK. Annual accounts submitted in year 2 do not need audit because the payments of funds are below kr. Because the total payments of funds (year 1, 2 and 3) exceed DKK, year 2 should be included in the audit. This can be done by either auditing year 2 separately or doing an audit of the total project accounts. The audit shall be performed by a certified accountant. If the grant recipient is a public sector institution or state funded independent institution, the individual responsible for financial matters at the institution may perform the audit. The audit shall be performed in accordance with good public auditing practices, such as the concept has been established in section 3 of the Danish Act on Audit of State Accounts, etc. (Consolidated Act No. 3 of 7 January 1997) and as specified below. The audit shall verify that the project accounts for each participating party, cf. section 3, are true and fair representations and that the dispositions covered by the submitted accounts are in accordance with the awarded grants, with legislation and with other regulations, as well as with any agreed contracts and with customary practices. Furthermore, an assessment shall be made of the extent to which due financial consideration has been shown in the administration of the funds that are covered by the project accounts. There is no requirement for reviewing efficiency and productivity as this is assessed by Innovation Fund Denmark. The scope of the audit shall depend upon the administrative structure and business practices of the grant recipient, including the internal controls and other circumstances of significance to the submission of the accounts. During the audit the auditor shall specifically verify: a) That the accounts are correct, i.e. without significant errors and omissions. b) That the accounts for co-funding are correct, i.e. without significant errors and omissions, including that the requirements for maximum funding percentage for companies are being complied with (maximum 50% and for Small and Medium-sized Enterprises up to 60%). This also applies for any lump-sum payment made by Innovation Fund Denmark. The contractual funding percentage shall be complied with at any time. c) That the conditions for funding have been fulfilled. d) That the funds have been used for their purpose. e) That the grant recipient has displayed frugality. Page 8 of 14

9 f) That the salary costs are based on time sheets. g) That the accounts are given for the correct time period and that project expenditures from the period before the project started are not included. Note specifically that the account period for new projects will often have a start date not coinciding with 1 January. If the auditor becomes aware of violations of the law or disregard of regulations of substantial significance in connection with the administration of the funds, it is incumbent upon the auditor to immediately notify the grant recipient and/or project manager of such, as well as to ensure that Innovation Fund Denmark is notified of such within 3 (three) weeks. If not, it is the obligation of the auditor to notify Innovation Fund Denmark. The auditor's remarks shall be submitted along with the notification. The same shall apply if the auditor, during his audit or in any other manner, becomes aware that the project's execution is uncertain due to financial or other grounds. The audited project accounts shall be furnished with an endorsement in accordance with ISA statements for audit assignments with special purposes. The endorsement should clearly indicate: File or project number Project title Funding recipient Total expenditure in Danish kroner Also refer to the Institute of State Authorised Public Accountants in Denmark (FSR) guidelines of 3 February 2012 for the new endorsement on public annual accounts including the required adjustments according to ISA statements for audits assignments with special purposes. Particular attention should be given to the fact that performance audit shall only include financial consideration and control, and that if the audit gives rise to critical remarks on governance, this shall be commented in the endorsement. The grant recipient shall submit a copy of the auditor s endorsement and the audit report to Innovation Fund Denmark along with the endorsed project accounts and the audit checklist. Page 9 of 14

10 Appendix 1 Grant recipient is a public sector institution, or a state funded independent institution DEN ØKONOMIANSVARLIGES ERKLÆRING VED TILSKUD FRA Innovationsfonden J.nr.: Projekttitel: Støttemodtager: Startdato for regnskabsperiode: Slutdato for regnskabsperiode: Afholdte omkostninger: Støtte frainnovationsfonden: (udbetalt støtte, ikke budgetteret støtte) Det bekræftes, at regnskabet er aflagt i overensstemmelse med tilskudsbetingelserne som beskrevet i Generelle bestemmelser for bevillinger fra Innovationsfonden samt den mellem projektets parter og Innovationsfonden indgåede Medfinansieringsaftale. Den økonomiansvarliges eventuelle forbehold: Dato Økonomiansvarliges navn Økonomiansvarliges titel Økonomiansvarliges adresse Økonomiansvarliges underskrift Page 10 of 14

11 Appendix 2 Checklist for public institutions, or state funded independent institutions Økonomiansvarliges tjekliste - for højteknologiske projekter og platforme Tjeklisten vedlægges erklæringen fra den økonomiansvarlige Innovationsfonden j.nr. Projektets titel Institutionens navn CVR.nr. Regnskabsår Innovationsfonden forord til økonomiansvarliges tjekliste Tjeklisten udfyldes af den offentlige institutions økonomiansvarlige. Tjeklisten udfyldes i tilknytning til revisionen af årsregnskabet og er et supplement til den økonomiansvarliges afgivelse af erklæring. Revisionsprotokol afgives i tilslutning til erklæringen. Tjeklisten besvarer spørgsmål af formel karakter. Den økonomiansvarliges besvarelse af tjeklisten kan ikke træde i stedet for forbehold eller supplerende bemærkninger i erklæringen. Oplysning om den økonomiansvarliges påtegning på regnskabet (Sæt kryds) Påtegning uden forbehold eller supplerende oplysninger Påtegning med forbehold Påtegning med supplerende oplysninger Vejledning til udfyldning af afkrydsningskolonnerne I kolonnen Resultat af revisionshandlingen afkrydses JA rubrikken, hvis revisionsopgaven er udført, og den økonomiansvarlige kan svare bekræftende på spørgsmålet. Hvis der er væsentlige/kritiske bemærkninger til punktet, skal der foretages afkrydsning i kolonnen beregnet hertil, og forholdet skal omtales i erklæringen og/eller i revisionsprotokollen. Dersom den økonomiansvarlige svarer ja i resultatkolonnen, vil der oftest ikke skulle foretages afkrydsning i kolonnen væsentlige/kritiske bemærkninger. Der skal afkrydses i Nej rubrikken i resultatkolonnen, når revisionsopgaven er udført, og revisor kan svare afkræftende på spørgsmålet. En bekræftende besvarelse angiver ikke noget om grundlaget for og graden af sikkerhed i besvarelsen og er ikke nødvendigvis udtryk for, at de besvarede forhold er anset for fuldstændige. Den økonomiansvarlige har vurderet, at de konstaterede forhold må anses for forsvarlige under hensyntagen til de foreliggende omstændigheder. En afkræftende besvarelse Page 11 of 14

12 forventes at give anledning til en omtale af forholdet i erklæringen fra den økonomiansvarlige og/eller revisionsprotokollen. Økonomiansvarliges tjekliste 1 Er årsregnskabet udarbejdet i overensstemmelse med Innovationsfondens generelle bestemmelser*? 2 Er årsregnskabet uden væsentlige fejl og mangler? 3 Har den økonomiansvarlige fulgt op på eventuelle kritiske bemærkninger omtalt i sidste års erklæring og/eller revisionsprotokol? 4 Har den økonomiansvarlige fået de oplysninger og den bistand, som den økonomiansvarlige har fundet nødvendig? 5 Er der løbende blevet foretaget timeregistrering 6 Har institutionen oprettet en særskilt konto/aktivitet til administration af bevillingen? 7 Er regnskabsperioden i overensstemmelse med medfinansieringsaftalen? *Innovationsfondens generelle bestemmelser kan findes på Resultat af revisionshandlingen JA NEJ Page 12 of 14

13 Appendix 3 Auditor Checklist for companies and hospitals Revisortjekliste - for højteknologiske projekter og platforme Revisortjekliste vedlægges revisionspåtegningen Innovationsfondens j.nr. Projektets titel Virksomhedens navn CVR.nr. Regnskabsår Innovationsfondens forord til Revisortjekliste Revisortjeklisten udfyldes af den private virksomheds revisor. Tjeklisten udfyldes i tilknytning til revisionen af årsregnskabet og er et supplement til revisorens revisionsprotokol. Revisionsprotokol afgives i tilslutning til påtegningen og skal inkludere en beskrivelse af den udførte forvaltningsrevision. Tjeklisten besvarer spørgsmål af formel karakter. Revisors besvarelse af tjeklisten kan ikke træde i stedet for forbehold eller supplerende bemærkninger i revisionspåtegningen. Oplysning om revisors påtegning på regnskabet (Sæt kryds) Påtegning uden forbehold eller supplerende oplysninger Påtegning med forbehold Påtegning med supplerende oplysninger Vejledning til udfyldning af afkrydsningskolonnerne I kolonnen Resultat af revisionshandlingen afkrydses JA rubrikken, hvis revisionsopgaven er udført, og revisor kan svare bekræftende på spørgsmålet. Hvis der er væsentlige/kritiske bemærkninger til punktet, skal der foretages afkrydsning i kolonnen beregnet hertil, og forholdet skal omtales i revisionspåtegningen og/eller i revisionsprotokollen. Dersom revisor svarer ja i resultatkolonnen, vil der oftest ikke skulle foretages afkrydsning i kolonnen væsentlige/kritiske bemærkninger. Der skal afkrydses i Nej rubrikken i resultatkolonnen, når revisionsopgaven er udført, og revisor kan svare afkræftende på spørgsmålet. En bekræftende besvarelse angiver ikke noget om grundlaget for og graden af sikkerhed i besvarelsen og er ikke nødvendigvis udtryk for, at de besvarede forhold er anset for fuldstændige. Revisor har vurderet, at de konstaterede forhold må anses for forsvarlige under hensyntagen til de foreliggende omstændigheder. En afkræftende besvarelse forventes at give anledning til en omtale af forholdet i revisionspåtegningen og/eller revisionsprotokollen. Page 13 of 14

14 Revisortjekliste Resultat af revisionshandlingen 1 Er årsregnskabet udarbejdet i overensstemmelse med Innovationsfondens generelle bestemmelser*? 2 Er årsregnskabet uden væsentlige fejl og mangler? 3 Har revisor fulgt op på eventuelle kritiske bemærkninger omtalt i sidste års revisionspåtegning og/eller revisionsprotokol? 4 Har revisor fået de oplysninger og den bistand, som revisor har fundet nødvendig? 5 Har revisor foretaget forvaltningsrevision i overensstemmelse med Innovationsfondens retningslinier/generelle bestemmelser? 6 Er der løbende blevet foretaget timeregistrering 7 Har virksomheden oprettet særskilt styring af bevillingen? 8 Er regnskabsperioden i overensstemmelse med medfinansieringsaftalen? 9 Er virksomheden going concern på tidspunktet for revisionspåtegningen? *Innovationsfondens generelle bestemmelser kan findes på JA NEJ Page 14 of 14

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