The report concerns the Danish Ministry of Defence’s financial management of the funding agreed on in the Agreement for Danish Defence 2018 – 2023 (the defence agreement).
Under the agreement, it was agreed to increase defence spending under the Ministry of Defence by DKK 12.8 billion (2018 prices) over the years from 2018 to 2023. The objectives set for the agreement include increasing Denmark’s contribution to NATO’s collective deterrence and defence and strengthening the contribution made by the Defence to national security.
The purpose of the study is to assess whether the financial management of the Ministry of Defence ensures transparency in the use of the defence agreement funds in the period from 2018 to 2023.
It is Rigsrevisionen’s assessment that the financial management of the Ministry of Defence has not ensured transparency in the use of the defence agreement funds in the period from 2018 to 2023. The ministry has no overview of the link between progress and the economy during the implementation of the defence agreement. This is not considered satisfactory by Rigsrevisionen. The consequence of the lack of transparency is that the ministry is neither able to fully explain how the funds have been spent nor whether the planned efficiency gains have been achieved at this point. Following the inspection of the state of affairs in the ministry, the ministry established a need to strengthen management, planning and implementation, going forward.
Rigsrevisionen initiated the study in August 2022 at the request of the Danish Public Accounts Committee.
Read the introduction and conclusion (PDF)