The purpose of the study is to assess whether the Ministry of Children and Education has administered the AUB-scheme in a satisfactory manner in the period from 2009 to 2018. The report answers the following questions:
- Has the Ministry of Children and Education ensured an appropriate balance between the income and expenditure of the AUB-scheme?
- Has the Ministry of Children and Education followed up on the extent to which the AUB-scheme has achieved its purpose of contributing to providing the necessary number of internships?
It is Rigsrevisionen's assessment that the Ministry of Children and Education has not administered the AUB-scheme in a satisfactory manner. As a result, the equity capital of the Employers' Reimbursement System, which is based on the private and public sector employers' contributions, has increased steadily. The Employers' Reimbursement System expects a financial result for 2019 of DKK 1.5 billion with an equity capital of DKK 4.6 billion.
Rigsrevisionen initiated the study in December 2019 at the request of the Public Accounts Committee.
Read the introduction and conclusion (PDF)