The purpose of the audit is to assess whether the accounts are correct and whether all transactions are consistent with the appropriations granted.
Rigsrevisionen found that the overall Danish public accounts for 2022 are correct and free from material misstatements. Rigsrevisionen also found that the government has complied with the appropriations in all material respects.
The purpose of the audit is also to assess whether the financial statements of the ministries are correct and whether the ministries have complied with the terms of the appropriations granted. The financial statements of the ministries are included in the public accounts.
Rigsrevisionen found that the financial statements of 22 ministries out of 23 were correct and without material misstatements. Rigsrevisionen expressed a modified opinion on the Ministry of Business, Industry and Financial Affairs’ section in the public accounts, because the ministry’s financial statements include an unnecessary provision of DKK 5 billion. This material misstatement affects the financial result of the ministry and the overall public accounts, which is thus DKK 5 billion better than presented in the financial statements.
Rigsrevisionen has included emphasis of matter paragraphs concerning two matters in the Ministry of Taxation’s sections of the public accounts: section 9. The Ministry of Taxation and section 38. Taxes and duties. The two matters have not resulted in material misstatements.
Lastly, Rigsrevisionen points to weaknesses in the accounting administration of four ministries, including shortcomings in internal controls, management of user rights and management of cybersecurity. None of these shortcomings have led to material misstatements in the accounts.
Read the introduction and conclusion (PDF)