The report provides the basis for the Danish Public Accounts Committee’s recommendation to the Danish parliament on the approval of the public accounts.
Rigsrevisionen has determined that the overall Danish public accounts for the year 2023 are correct and free from material misstatements. Rigsrevisionen also concluded that the government has complied with the appropriations in all material respects.
The purpose of the audit is also to assess whether the financial statements of the ministries are correct and whether all transactions are consistent with the appropriations granted. The ministries’ financial statements are included in the public accounts
Rigsrevisionen has modified its opinion on the financial statements of three ministries:
- the Ministry of Industry, Business and Financial Affairs’ provision for the divestment of the oil and gas production in the North Sea which is not aligned with the anticipated expenditure;
- the Ministry of Social Affairs, Housing and Senior Citizen’s provisions and receivables in the housing area that have been valued incorrectly;
- the Ministry of Justice who has not entered the revenue generated from fines correctly.
The remaining ministries’ financial statements are free from material misstatements and deviations from the appropriations.
In the report, Rigsrevisionen emphasizes matters relating to the financial statements prepared by the Ministry of Tx and the Ministry of Food, Agriculture and Fisheries in order to draw attention to uncertainties relating to the quality of data, which do not result in misstatements in the financial statements:
Lastly, four misstatements in the public accounts and administrative shortcomings in the accounting of several ministries are mentioned in the report. None of the misstatements led to modifications of our opinion.
Read the introduction and conclusion (PDF)