Rigsrevisionen concludes in the report that the Danish government accounts for 2014 are overall correct. The report presents an assessment of the accounts and administration of each individual department along with any significant audit findings.
Rigsrevisionen has qualified its opinion on the accounts of SKAT (Danish customs and tax administration) on five occasions. Our reservations concern errors in the accounts, SKAT’s administration of the collection of public arrears and tax assessments of real property, and the legality of SKAT’s collection of arrears.
The report also points to areas where the government agencies and bodies could improve their administration. Rigsrevisionen has found weaknesses and irregularities in the accounting administration and cases where the government agencies and bodies have circumvented the government accounting rules. During the audit, we also detected errors in salary payments, examples of inadequate financial management and focus on economy, and gaps in IT security. Lastly, the report comments on cases where the government agencies and bodies have failed to obtain the necessary legal authorisation of appropriations and cases where the Finance Committee has not been informed in accordance with current rules.
Three of the audits presented in the report are cross-departmental and address how seven government agencies and bodies have administered software licenses, how technical schools have administered payment of salaries to top management and compliance with the rules governing official journeys, entertainment and mileage allowances. The third and last cross-cutting audit concerns the municipalities’ and Ministry of Social Affairs’ administration of benefits provided to citizens in economic difficulties.
The report includes also a review of the government’s revenue and expenditure statements, and balance sheet, and Rigsrevisionen’s opinion on the audit of EU funds, which comments on cases where the administration can be improved.
Read the 1st chapter of the report (PDF)