The report concerns 39 thematic audits carried out in 2023. The objective of the thematic audits is to assess either whether a particular department is complying with specific regulations (compliance audit), or to assess whether a department has established systems and processes that support the economy, efficiency and effectiveness of public spending (performance audit).
The 23 compliance audits carried out showed that the ministries had administered funds in all material respects in compliance with the rules, and the 16 performance audits carried out showed that the ministries had, in all material respects, operated in accordance with the principles of economy, efficiency and effectiveness.
None of the 39 thematic audits led to critical remarks.
In the report, Rigsrevisionen mentions four cases affected by breaches of rules or administrative shortcomings of limited scope:
- The Ministry of Taxation has not managed the collection of overdue alimony payments in a satisfactory manner. Rigsrevisionen finds that the ministry has taken too long to determine how the inadequate administration would affect the period of limitation and thus the collection of debt.
- An audit of 98 severance agreements revealed that all five regions and four ministries had failed to observe the regulations in half of the agreements.
- The Ministry of Taxation has not adequately addressed the fact that a three-year old debt collection system is based on an application that is no longer being security updated.
- An IT project managed by the Ministry of Food, Agriculture and Fisheries has been delayed, which has increased the cost of the project and failed to achieve the goal set for the project.
Read the introduction and conclusion (PDF)