In the report, Rigsrevisionen concluded that the state accounts for 2012 are overall correct and that appropriate business procedures and internal controls have been established to support that the transactions included in the financial statement are in compliance with appropriations, legislation and other provisions, agreements made and general practice. Rigsrevisionen’s conclusion is based on the results of audits of a wide range of government bodies under 20 ministries
The report includes a paragraph on each ministry in which the results of the assessment of accounting and administration, and significant audit events, if any, are presented. Rigsrevisionen has qualified its opinion on the financial statements of two government bodies; SKAT’s (Danish customs and tax administration) administration of property evaluations, which had been handled inappropriately, and the Danish Nature Agency’s presentation of accounts for 2012, which were affected by errors in most of the audited areas. Ten emphasis of matter sections were added to the audit reports on 10 government bodies. The emphasis of matter paragraphs concerned, among other issues, errors in accruals, incorrect valuation of capital investments, inadequate system support, inadequate administration and weak business procedures and internal controls that led to booking errors and errors in the accounts.
Read the 1st chapter of the report (PDF)