Report on the audit of the state accounts for 2008


Report no. 19/2008

The annual Report on the audit of the state accounts includes Rigsrevisionen's audit opinion on the state accounts for 2008.

In the opinion of Rigsrevisionen, the state accounts for 2008 give a true and fair view, i.e. they are free from material misstatement and deficiencies. Rigsrevisionen is also of the opinion that overall, appropriate business procedures and internal controls have been established, which to the widest possible extent ensure that the transactions included in the financial statement are in compliance with appropriations, legislation and other provisions, agreements made and general practice.

Rigsrevisionen has qualified its opinion with respect to the financial statements of SKAT (the tax authorities), the police and Prosecution Service, Defence Command Denmark, the Danish Road Directorate, and Naviair (provider of air navigation services). The observations made by Rigsrevisionen concern inadequate documentation of salary payments and personnel cases, cost escalation, uncertainty relating to accrued assets and associated book entries. Rigsrevisionen has also submitted supplementary information on the financial statements of the Danish Financial Supervisory Authority, SKAT, the Danish Maritime Safety Administration, the Danish Agency for Science, Technology and Innovation, the Danish University and Property Agency, the Danish Food Industry Agency, Naviair and the Ministry of Transport

The audit has identified weaknesses in the accounting, and misstatements in the financial statements of a few other entities. These weaknesses and errors have affected the assessment of the accounting and accounts of these entities.

The observations made by Rigsrevisionen that concern uncertainty and errors, and the errors and weaknesses mentioned above, do not cause Rigsrevisionen to qualify its opinion on the total state accounts.

The description of each of the 19 ministerial remits includes Rigsrevisionen's opinion on the ministerial remit and is referring to selected audit results, which include examples of both good and bad administration. The audit of EU funds in Denmark is referred to in the Report to the public Accounts Committee on the audit of EU finds in Denmark in 2008, which was submitted in November 2009.

The report also addresses five selected subjects, i.e. status on the implementation of the Financial Service Centre, establishment of Government IT (a new agency established under the Ministry of Finance), absenteeism in government, and the municipalities' administration and management of sickness benefits.

The report is concluded with a review of the key figures of the state accounts and background information on the audit.