Report on the audit of the state accounts 2005


Report no. 18/2005

The report on the audit of the state accounts includes the NAOD’s statement on the state accounts for 2005 and the NAOD’s statement on EU funds in Denmark. The report also gives an account of a number of audits carried out in the individual ministerial areas.

It appears from the report that it is the NAOD’s overall assessment that the state accounts for 2005 are correct and gives a true and fair view of the state’s revenues and expenditures and of assets and liabilities in 2005. It also appears from the report that procedures and internal controls have been put in place to ensure that all transactions are in compliance with the appropriations granted, acts and other regulations, agreements made and usual practice.

The NAOD’s examination of each of the 19 ministerial areas comprised an evaluation of the ministerial area and reference to a number of matters. For some of the enterprises in the ministerial area, the audit revealed weaknesses in accounting management and/or errors in the accounts. These weaknesses and errors have influenced the evaluation of the accounting management and accounts of the enterprises.

Every year Denmark receives funds from the EU and in return Denmark settles customs duties, agricultural duties etc., and VAT and GNP contributions to the EU. The NAOD’s separate report on EU funds in Denmark is presented immediately after the review of the 19 ministerial areas.

The report also gives an account of 4 selected areas, i.e. clear objectives for user directed tasks, E-invoicing, 15 municipalities’ administration of benefits to families with children with reduced functional capacity and the Ministry of Foreign Affairs’ reports on irregularities.

The report concludes with a review of the key figures of the state accounts and an introduction to the state expenditures reform, including the trial of accruals based appropriations.