Report on the audit of the state accounts for 2006


Report no. 16/2006

The report on the audit of the state accounts includes Rigsrevisionen's statement on the state accounts for 2006 and Rigsrevisionen'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 Rigsrevisionen's overall assessment that the state accounts for 2006 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.

Rigsrevisionen's examination of each of the 19 ministerial areas comprised an evaluation of the ministerial area and reference to a number of cases. The cases represent examples of good accounting practice and the opposite. 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. Rigsrevisionen'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 cross-ministerial areas, i.e. digital communication, administrative service centers, management salary pools and 15 municipalities' administration of the Integration Act. The report concludes with a review of the key numbers in the state accounts and background information on the audit.