Rigsrevisionen concludes – in the report – that the Danish government accounts for the fiscal year 2013 are overall correct. This conclusion is based on the audit of twenty ministerial remits included in the government accounts for 2013.
The report presents a section on each department, which includes an assessment of the accounts and administration and presentation of significant audit findings. We have qualified our opinion on three occasions; on the Ministry of Taxation’s administration of the public property assessment, on the Danish Customs and Tax Administration, because it has been unable to collect public debts as required. Finally, we have qualified our opinion on the legality of transactions in relation to employment and payment of salaries at the Royal Danish Academy of Fine Arts Schools, because the audit disclosed extraordinarily many violations of legislation and rules. The other audit findings included in the report concern, for instance, weaknesses in the accounting management in a couple of government entities, errors and weaknesses in payroll administration and inadequate IT security in systems that support the entities in their professional, administrative and accounts-related activities.
The report also presents the results of five audits carried out across several government entities. These analyses concern large government one-off payments, government severance agreements, six entities’ administration of government grants, seven entities’ determination of fees and the quality of management information in six ministerial departments.
The report is concluded with a review of the government’s statement of revenue and expenditure, capital investment accounts and balance sheet.
Read the 1st chapter of the report (PDF)