Report on the ministries’ requests for in-year adjustments to the budget

20-05-2015

Report no. 14/2014

The report concerns 112 requests submitted to the Danish Finance Committee regarding in-year adjustments to the budget. Rigsrevisionen has examined whether the requests include the required information and how they are prepared and considered by the ministries. The 112 requests referred to in the report all concern investment projects like, for instance, the building of a university, the procurement of a train or helicopter and the construction of a bridge, road or railway. 

The purpose of the examination is to assess whether the specific ministries and the Ministry of Finance ensure that their requests for funding of investment projects comply with the provisions of the Budget Guideline Handbook. The report answers the following questions: 

  • Do the requests meet the information requirements prescribed by the Budget Guideline Handbook?
  • Do the Ministry of Transport, the Ministry of Defence, and the Ministry of Climate, Energy and Building develop their requests in compliance with the information requirements concerning investment projects prescribed by the Budget Guideline Handbook?
  • Is the Ministry of Finance checking whether the requests meet the information requirements prescribed by the Budget Guideline Handbook concerning investment projects

Read the 1st chapter of the report (PDF)