Report on audit of the 2002 state accounts


Report no. 18/2002

The report of the audit of the state accounts includes the results of the NAOD audit of the 2002 financial year state accounts.

The introductory chapter includes a description of the legislative basis, the 2002 state accounts, methodology and the NAOD statement on the state accounts.

For each area of ministry, the number of institutions, the accumulated revenues and expenditures, the extent of the carried out audit specified on audit products and an NAOD assessment of the quality per product of the presentation of accounts have briefly been brought up. On the basis of the carried out audit, the NAOD gives an overall assessment of the quality of the administration of accounting of the individual areas of ministry and an assessment of the correctness of the accounts. Further the results of the audits and other matters, which the NAOD has found necessary to bring out due to its principal character or significant nature, have been brought up.

The report also includes the results of four cross-departmental examinations of the Ministry of Finance’s control of positions, commercial activities, IT-audit and e-government.

It appears from the NAOD statement on the state accounts that the audit exposed a number of weaknesses in the accounting administration and errors in the accounts in some of the summary accounts, in particular in the area of the Ministry of Education. These weaknesses and errors influenced the assessment of the individual areas of ministry’s accounting administration, but not to such an extent that it affected the general statement of the 2002 state accounts of the NAOD. It is therefore the assessment of the NAOD that the state accounts is correct and that the actions taken generally were in accordance with the appropriations, laws and other orders and entered agreements and customary practice.