Report on the audit of the Danish government accounts for 2017
The Danish government accounts include the financial statements of the 19 departments authorised to administer funds on behalf of the Danish state in 2017.
The purpose of the audit is to assess whether the government accounts are correct and whether the ministries have administered public funds in accordance with the decisions made by the Danish parliament. Thus, the report contributes to the oversight of the ministries exercised by the Public Accounts Committee and the Danish parliament.
It is Rigsrevisionen's assessment that the government accounts, in all material aspects, are correct with the exception of section 38 Taxes and fees. It is also Rigsrevisionen's assessment that the government, in all material aspects, has observed the terms of the appropriations.
We have qualified our opinion on section 38, because we have been unable to obtain sufficient evidence to determine whether the accounts are, in all material aspects, correct. Nor have we been able to determine the level of error.
Rigsrevisionen comments on errors in the Danish Customs and Tax Administration's calculation of accrued interest and on its ineffective collection of government debt.
The report also highlights a number of cases that have not led to qualifications or specific comments in the opinions. For instance, we criticize that several enterprises have violated the appropriation terms, applied incorrect accounting and managed the accounting in a manner that entails a risk of error in the accounts. The report also highlights cases where inadequate IT-security measures may affect the accounts and operations, and cases where the management of EU funds can be improved.
Last updated on 23 August 2018