The report concerns the audit of the Danish public accounts for 2024.
The purpose of the audit is to assess whether the public accounts are correct and whether the government has complied with the appropriations. The report is intended to provide the basis for the Danish Public Accounts Committee’s review of the public accounts and the Folketing’s consideration of the public accounts.
Rigsrevisionen answers the following questions in the report:
- Are the public accounts and the ministries’ financial statements correct in all material respects, i.e. prepared in accordance with the appropriation acts and the government accounting regulations?
- Have the government and the ministries complied with the appropriations and the regulations on the use of appropriations in all material respects?
Rigsrevisionen assesses that the public accounts for 2024 are correct and thus free from material misstatements. Rigsrevisionen further assesses that the appropriations have, overall, been used in accordance with the regulations on the use of appropriations.
Rigsrevisionen also assesses that the individual ministries’ financial statements are correct, except for the financial statements of the Ministry of Industry, Business and Financial Affairs. We have issued a modified opinion due to material misstatements in a defined part of the ministry’s financial statements.
In addition, Rigsrevisionen reports on eight cases that do not give rise to modified opinions but where we have found misstatements, uncertainties, and weaknesses in financial management that we wish to draw to the attention of the Danish Public Accounts Committee.
Rigsrevisionen has carried out the audit and issues the report in accordance with the Auditor General’s Act.
Read the introduction and conclusion (PDF)