The report is about the audit of the government reimbursements and grants transferred to the local and regional authorities in the accounting year 2011. In 2011, the government transferred a total of DKK 335.1 billion to the local and regional authorities.
The study had particular focus on the administration performed by the Ministry of Social Affairs and Integration and the municipalities' administration of reimbursements for additional expenses and loss of earnings pursuant to sections 41 and 42 in the Danish Act on Social Services. These sections concern support provided to families, who have a child under the age of 18, who is provided for at home, and who has considerably and permanently reduced physical or mental reduced functional capacity or suffers from extensive chronic or long-standing illness. 50 per cent of the municipalities' expenditure in this respect is reimbursed by the government. In 2011, the Ministry of Social Affairs and Integration transferred DKK 1,08 billion to the municipalities to cover expenditure for these two services.
The report also addresses how the regions follow up on the results of the audit performed and the regions' financial policies for capital and debt management.
Read the 1st chapter of the report (PDF)