The audit includes a review of 49 national building and construction projects with an original appropriation of over DKK 10 million. The accounts of the projects have all been closed in the period 2003 - 2007. The examination has mapped out significant causes of the cost overrun in certain projects compared to the original budget, which is the budget based on the original appropriation for a concrete building and construction project.
Rigsrevisionen has also examined a few of the projects which were within the original budget in order to determine whether special conditions had contributed to keeping cost within the original budget. Based on the most frequently occurring causes of cost overruns (risk factors), Rigsrevisionen has in the report listed a number of recommendations to improve the planning and implementation of national building and construction projects, which can contribute to ensure that projects remain within their original budgets.