This report concerns the result of the audit of 49 enterprises that are not included in the Danish public accounts for the financial year 2023. The purpose of the report is to provide an overview of the results of the audits and the nature of the audit opinions provided by Rigsrevisionen. Based on the financial audit of the financial statements of 49 enterprises, Rigsrevisionen concluded that their financial statements were correct and free from material misstatements.
In addition to the financial audits, Rigsrevisionen also conducted 57 thematic audits in selected enterprises. Rigsrevisionen assessed that the enterprises complied with the rules in all material respects and had systems and processes that supported economic, efficient and effective administration.
Thus 47 out of the 57 thematic audits conducted resulted in positive opinions and 10 led to critical remarks. Four out of these concerned significant breaches of the regulations concerning procurement management by TV 2 Kosmopol and TV 2 Fyn. The remaining six critical remarks concerned breaches of the regulations concerning the dioceses’ awarding of loans from the capital held by the church and incumbency.
Read the introduction and conclusion (PDF)