The report concerns the supervision of reimbursement to municipalities as exercised by the Ministry of Employment, the Ministry for Children and Social Affairs and the Ministry of Immigration and Integration.
The purpose of the study is to assess whether the Ministry of Employment, the Ministry for Children and Social Affairs and the Ministry of Immigration and Integration are performing their supervision of the municipalities' administration of reimbursable expenditure in an appropriate manner. The report answers the following questions:
- Do the ministries have sufficient knowledge of the municipalities' administration of reimbursable expenditure to be able to perform their supervision effectively?
- Do the municipal reimbursement cases meet the eligibility criteria defined by the ministries?
It is Rigsrevisionen's assessment that the ministries' should improve their supervision of the policy areas where the municipalities can seek reimbursement for their expenditure. The current supervision is not providing sufficient assurance that the government accounts concerning reimbursement are correct. Rigsrevisionen's sample shows a high error rate in the municipalities' processing of cases where expenditure is eligible for reimbursement by the central government.
Rigsrevisionen initiated the study in March 2017.
Read the 1st chapter of the report (PDF)