Report on the use and calculation of Denmark’s development assistance


Report no. 20/2016

The report concerns calculation and inclusion of in-donor refugee costs in Denmark’s development assistance and the effect of the calculation methodology used on the implementation of development assistance. 

The purpose of the study is to assess whether the authorities administer Denmark’s development assistance in relation to in-donor refugee costs in a satisfactory manner. The report answers the following questions: 

  • Are the responsible departments ensuring that in-donor refugees costs reported as ODA are in accordance with the provisions of the DAC directives?
  • Has the Ministry of Foreign Affairs ensured an appropriate level of predictability in development assistance in relation to changes in in-donor refugee costs in 2015 and 2016? 

It is Rigsrevisionen’s assessment that, within the given framework, the responsible departments are administering Denmark’s development assistance, in relation to the inclusion of in-donor refugee costs, in a satisfactory manner. The departments calculate in-donor refugee costs in compliance with Denmark’s interpretation of the provisions of the DAC directives, which only set out an overall framework for eligible expenditure. It is, therefore, not possible for Rigsrevisionen to assess whether Denmark’s interpretation of the eligibility of in-donor refugee costs, such as, for instance, costs for processing of applications by the Danish Immigration Service and the Danish Refugee Appeals Board and the Danish integration programme, is in full compliance with the provisions of the DAC directives. 

Rigsrevisionen launched the study in January 2017 at the request of the Danish Public Accounts Committee.

Read the 1st chapter of the report (PDF)