Report on the audit of the state accounts for 2009


Report no. 18/2009

The annual Report on the audit of the state accounts includes Rigsrevisionen's audit opinion on the state accounts for 2009.

In the opinion of Rigsrevisionen, the state accounts for 2009 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 the police and Prosecution Service, and the National Labour Market Authority. The observations made by Rigsrevisionen concern inadequate recognition of receivables in the accounts, inadequate financial and performance management, and miscalculation of payroll costs. The designated auditor general has qualified his opinion regarding the efficiency and effectiveness of the methods applied by SKAT (Danish tax authorities) for the collection of debt. Furthermore, emphasis of matter was made regarding the financial statements of the Danish Financial Supervisory Authority, the Palace and Properties Agency, Danish Defence, the Danish Maritime Safety Administration, the Danish Agency for Science, Technology and Innovation, the Ministry of Education, the Danish Education Support Agency, the Danish Forest and Nature Agency and the Danish Food Agency Industry.

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 reference to selected audit findings, reflecting examples of good administration and the opposite.

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 2009. Rigsrevisionen has also audited government refunds to municipalities, block grants and grants to the regions. The audit of these areas is described in the Report to the Public Accounts Committee on government refunds to the municipalities and regions in 2009. Both reports were submitted to the Public Accounts Committee in November 2010.

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