Report on the state's use of assessment reports


Report no. 14/2004

Assessment reports are a management tool, which may supply politicians and management with information about the results of state enterprises. In recent years, it has become increasingly more common to assess the results of state enterprises and significant funds are being used for this. Therefore, it is essential that state enterprises use the results of the assessments, and that the state receives value for money.

The National Audit Office of Denmark has examined how the state may strengthen its role as contractor of assessment reports and focused on the advantages and disadvantages of using assessment reports as management tools. It has consequently been examined whether an assessment report is a well-defined management tool, whether the quality of the assessment is satisfactory, whether it is to effect, and whether the state has demonstrated sound financial management when acquiring assessment reports. The National Audit Office of Denmark has reviewed 26 assessment reports within 7 areas of ministries.