The report is dealing with the management relationship between ministerial departments and underlying institutions, and is mainly focusing on performance contracts as a management tool. That management of government institutions should be based on the overall objective of the respective institution and its impact on community is a concept that has spread in recent years. With this report, Rigsrevisionen is hoping to further this development.
Rigsrevisionen has examined the government departments and institutions that have established performance contracts including performance targets, and whether the departments have used the contracts to manage the performance of the underlying institutions. Rigsrevisionen has also examined whether performance contracts are integrated in the institutions' internal management framework.
Based on the audit findings, Rigsrevisionen has made a number of recommendations to support the departments and institutions in their future work within performance management.