The purpose of the audit is to assess whether the information presented by the ministries in the public accounts is correct. The report answers the following questions:
- Are the public accounts in all material respects correct, meaning have they been prepared in compliance with relevant appropriation acts and the government accounting regulations?
- Has the government complied with appropriations and transaction regulations in all material respects?
Rigsrevisionen concludes that the overall Danish public accounts are correct in all material respects, and the government has complied with the terms of appropriations in all material respects, with the exception of the consequences of isolated misstatements and uncertainties.
The report also looks at the audit of the financial statements of the individual ministries that are included in the public accounts. Rigsrevisionen has qualified its opinion on § 9. The Ministry of Taxation, § 16. the Ministry of Health and § 38. Taxes and duties. The modification of our opinion means that the financial statements are correct in all material respects, with the exception of the consequences of isolated misstatements and uncertainties.
Read the introduction and conclusion (PDF)