This report concerns the audit of the Danish public accounts for 2025.
The purpose of the audit is to assess whether the public accounts are correct and whether the government has, overall, complied with the appropriations.
Rigsrevisionen assesses that the Danish public accounts for 2025 are correct and thus free from material misstatements. We further assess 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 Environment and Gender Equality. We have issued a modified opinion because revenue of at least DKK 38 million is missing from the Ministry of Environment and Gender Equality’s financial statements.
All ministries except the Ministry of Transport have complied with the appropriation rules. The Ministry of Transport has not obtained authorisation for expenditure exceeding the appropriation by approx. DKK 291 million for the new railway connection across western Funen.
We also report on nine cases 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 conducted the audit and submits the report pursuant to the Auditor General’s Act.