Announcement of law on the revision of the State's accounts, etc.
Hereby promulgated law on the revision of the State's accounts, etc, see. lovbekendtgørelse nr. 3 of 7. January 1997, with the changes imposed by § 1 of lov nr. 590 by 13. June 2006 and law No. 1272 of 21. December 2011.
§ 1. The revision under this act carried out by one of the Folketing's President with approval of the Folketing's Committee on rules of procedure was appointed Auditor General.
(2). The Auditor General is appointed for a term of six years with the possibility of extension by 4 years. In addition, extension or reappointment as Auditor General may not take place.
(3). State auditors gives the option concerning the appointment of the Auditor General to the parliamentary President, who negotiated with the Vice-Presidents shall submit to the Committee on the rules of procedure setting. Can the option be rejected, the President shall notify this to the State Auditors, who then carry out setting again.
(4). State Auditors before the expiry of the Swedish auditor gives 6-year term option to the Folketing's President about the possible extension of the basic regulation. (2). The Danish Parliament's President to decide on the issue after negotiation with the Vice-Presidents and with the approval of the Committee on the rules of procedure.
(5). (3) 1. paragraph shall apply mutatis mutandis at the dismissal of the auditor before the expiration of his term of Office.
(6). The Auditor General is independent in the performance of his duties.
(7). The post of Auditor General cannot be reconciled with the Office of Member of the Folketing.
(8). Settings relating to the budget proposal for the Danish national auditor's annual appropriations laws and proposals for staffing framework shall be delivered to the State Auditors, who treats them and transmitting the proposals with their comments to the Danish Parliament's President. The President leads the proposals dealt with together with the Danish Parliament's budget in accordance with the rules of procedure of the given rules in the Folketing.
(9). The Auditor General shall audit the accounts, which are part of the Danish national Folketing accounts and reviewed in conjunction with this, see. § 2 (4).
Paragraph 10. The Auditor General shall accept and dismisses its employees in accordance with the staffing framework established in accordance with paragraph 8.
section 1 a. the Auditor General is not qualified in relation to the examination of a particular case under similar circumstances as under the management of the law rules on disqualification.
(2). To perform coat of Auditor's functions, in the case where the auditor is disqualified, it designates a set rigsrevisor for a period of 1 year duration. Genudpegning which put rigsrevisor can take place.
(3). Put rigsrevisor appointed by the Folketing President upon a proposal from the State Auditors, and after negotiation with the Vice-Presidents. The Folketing President shall inform the State auditors of the appointment.
(4). Consider the Auditor General for the Auditor General shall inform the State auditors disqualified accordingly. State auditors are asking then put rigsrevisor to take over the Danish national auditor functions in the matter.
(5). The Danish national auditor's disqualification with the effect referred to in paragraph 4 may be provided by the treatment of 1) cases of recruitment and promotion as well as other administrative cases, in which there is or will be decided by the Auditor General, 2) audit cases and 3) matters concerning the conclusion of the contractual relationship or similar private-law dispositions.
(6). The Auditor General has not found reason to declare it has no jurisdiction, in accordance with article 3. paragraphs 4 and 5, may complain about the Danish national auditor's omission thereof shall be submitted to the Danish Parliament's President, after submission to the State Auditors, and after negotiation with the Vice-Chairmen shall take a decision on the issue. The Folketing President shall inform the State Auditors about the decision.
§ 2. The revision includes 1) State accounts, 2) accounts for institutions, associations, foundations, etc., if expenses or accounting deficit will be covered by Government subsidies or by contributions, tax or other revenue pursuant to law, 3) accounts for the self management subjects, which are created by statute, including appropriations bill, or by the Folketing Finance Committee accession of an authorization, and 4) accounts for partnerships and companies in which the State, one of the in no. 2 the said institutions, associations, foundations, etc., or one of the in no. 3, those self-employed management subjects, participates as stakeholder or personally responsible business participant.
(2). Review of accounts covered by paragraph 1, nr. 3, can be carried out in cooperation with other auditors, in so far as this is provided for by law. Review of accounts covered by paragraph 1, nr. 4, can be carried out in cooperation with other stakeholders, auditors.
(3). Commonwealth of the auditor's business does not include Denmark's National bank in its capacity as central bank.
(4). The Danish Parliament's accounts are audited by measure of the Folketing's Bureau.
§ 3. By the audit verified whether the accounts are true, and whether the transactions are subject to the reporting, are in accordance with appropriations, laws and other regulations announced and with agreements made and customary practice. In addition, an assessment of whether or not they have been taken into account in the management of the guilty economic resources and the operation of the companies covered by the financial statements.
§ 4. The Auditor General can direct or through the concerned minister require submitted for review 1) accounts from the regions, 2) accounts from the institutions, associations, foundations, etc., which receives capital contributions, grants, loans, guarantee or other support from the State or one of those referred to in section 2 (1) (8). 2-4, the said institutions, etc., or which receive contributions, tax or other revenue in accordance with law, and 3) accounts of such institutions, etc. as noted in section 2, paragraph 1, for which by law are provided for audit provisions which derogate from this law.
(2). The Auditor General can directly from the fully State-owned joint stock companies and limited liability companies in which the State has a dominant influence, moreover, require financial statements for review, however, not from companies that have shares admitted to listing on a stock exchange. Accounts from other public limited liability companies, which the State owns shares in, including publicly traded stock companies, called through the concerned minister.
(3). If the pursuant to paragraphs 1 and 2, obtained accounts gives the Auditor General the opportunity to undertake further studies, he or she shall inform the Auditor General minister to that effect.
§ 5. The Auditor General shall, on request, have access to review the part of municipal accounts, which relates to the undertaking must be settled against the State.
§ 6. In sections 4 and 5 shall review of accounts showing, in particular, ensure that the accounts are subject to revision, to the terms of grant comforting, etc. are met, that the funds are used in accordance with the given provisions and that, moreover, is taken into account by financial management of the funds owed.
(2). The accounts referred to in article 4 of the basic regulation. However, paragraph 3, include financial statements with any consolidated financial statements and annual report, period-and partial returns as well as relevant accounting materials, including posting material, management protocols and similar material, protocols and reports auditor, etc., as well as other material and information, which the Reich after auditor's estimate is of importance for the performance of his duties.
(3). In section 4, paragraph 2 2. paragraph, the said public limited liability companies include accounts in addition to the annual accounts, etc., that are carried out in accordance with the Danish financial statements Act, also other materials of importance to the accounting review, which the Minister may take possession of.
§ 7. Create or participate in the State or one of the § 2 (1) (8). 2-4, said institutions etc. in a business through capital contributions, grants, loans, guarantee or other support or in a business that receives contributions, charge or other income under the Act, he or she must state authority or institution, etc., consult with the Auditor General on audit issues of major importance, as it has influence on, before deciding on the issues in question.
§ 8. The Auditor General shall assist the State Auditors in their review of the State account. The Auditor General shall conduct studies, and shall deliver its report on conditions that State Auditors would lit. State Auditors and the Auditor General may request the holding of joint meetings. The Auditor General participates after State Auditors ' request, in consultation with the Danish Parliamentary Committee and State Auditors.
(2). The Auditor General shall assist the Ministers by the organisation of accounting and the accounting control. The Auditor General negotiates within its jurisdiction and directly with the concerned minister.
§ 9. The Auditor General may, with the agreement of Ministers concerned to audit tasks pursuant to section 2 (1) (8). 1 and 2 shall be carried out in a defined cooperation between the Auditor General and a body for internal audit.
(2). The Auditor General may agree with concerned ministers or, if the Minister does not have the power to do so, with the leadership of those in section 2 (1) (8). 3, said independent management subjects and another auditor, see. section 2, paragraph 2, to the audit tasks carried out in a defined cooperation between the Auditor General, a second auditor and a body for internal audit.
(3). The Auditor General can with concerned ministers and other stakeholders as well as these stakeholders accountants agree to audit tasks pursuant to section 2 (1) (8). 4, carried out in a defined cooperation between the Auditor General, any medinteressenters accountants and a body for internal audit.
§ 10. Those of section 2 (1) included the authorities etc. to keep the Auditor General informed of all provisions relating to accounting matters and other matters deemed of importance to the review.
(2). The Auditor General should be allowed to express an opinion before such authority in its accounting system or its business entrepreneur changes relevant to the review.
§ 11. Those of section 2 (1) included the authorities etc. must provide financial statements with an annex to the auditor within one month of the accounting period. The Auditor General may extend this time limit.
(2). The State account as well as the statements of the variances between appropriations and financial information to be provided to the Auditor not later than six months after the expiry of the financial year.
(3). Concerned State authority on the Danish national auditor's request as soon as possible submit financial statements, audit observations and other appropriate information for use by it in sections 4 and 5 shall review.
§ 12. The Auditor General can by any public authority may require it communicated all such information and all such documents, as submitted after the Danish national auditor's estimate is of importance for the performance of the auditor's duties. The Auditor General may set a time limit for doing so.
(2). Where, in accordance with paragraph 1 is issued documents that are the subject of provisions for derogation of internal documents from the right of access to documents of the Act on the public nature of the Administration, such documents will continue to be exempt from public access after the release of the Auditor General.
§ 13. The Auditor General may, at any time, audit and accounting examination at the place where the accounts are placed on, or where the necessary material, moreover, exists.
§ 14. The Auditor General shall lay down provisions on the organisation of the cash-and stock inspections relating to in § 2, paragraph 1, the said financial statements.
§ 15. The Auditor General shall, on request, provide the minister concerned, information on the nature and scope of the audits that have been carried out.
(2). The Auditor General must give due notification of the minister concerned in the review and financial review findings.
§ 16. Coat of Auditor's observations on the review and review of financial statements must be answered within four weeks of receipt, unless the Auditor General allows a longer period.
(2). Can the Auditor General after the completion of an exchange of letters does not accept the ingested standpoint, may announce its final position on the Auditor General to the Minister directly with a request for its opinion within six weeks. Within three weeks after receipt of the Minister's response or expiry of that time limit shall be forwarded by the Auditor General's case to State Auditors.
§ 17. The Auditor General examines the completeness of the State account and compare the authorization and accounting figures. The Auditor General shall make a report to the State Auditors within a period to be agreed between the State Auditors and the Auditor General.
(2). The Auditor General shall deliver its report to the State auditors at the end of such audit cases, as the Auditor General, taking into account their economic or fundamental importance will find reason to raise.
(3). A case that is absorbed in the auditor's report must be submitted at least four weeks before the release of the person concerned minister. Relating to the matter referred to in section 4 (1) (8). regions, the case must be referred to also be submitted to the Regional Council. If a case concerns the in section 4, paragraph 2 1. paragraph, the said public limited liability companies, must also be submitted to the company's Board of Directors. The submission must not take place, if there have previously been letter exchanged on the matter.
(4). The Auditor General shall deliver an annual report to the State Auditors on its business. The time of the release agreement with State Auditors.
§ 18. State auditors shall submit with their comments the reports referred to in section 17 (1) and (2) to the Danish Parliament and minister. The in section 17 (4) of the said report shall be forwarded to the Folketing.
(2). After State Auditors, including the transmission of a report shall give the Minister within a deadline set by the State Auditors on the recommendation of the Auditor General, a statement to the State Auditors for the measures and considerations, as the report has given rise to. The time limit shall be increased to a minimum of 2 and a maximum of 4 months. In section 17, paragraph 1, the said report deadline is 2 months.
(3). In section 4, paragraph 1, no. 1, the Minister shall request an opinion from the regions mentioned Regional Council. In section 4, paragraph 2 1. paragraph, the Minister shall seek a public limited-liability companies referred to the opinion of the company's Board of Directors. The Minister's comments to the Council or to the Board's opinion is included, together with the opinion of the statement referred to in paragraph 2 to the State Auditors.
(4). And the statement referred to in paragraph 3, the opinion of the Regional Council or joint-stock company's Board of Directors shall be sent to while Auditor General, within one month after receipt shall forward its observations to State Auditors.
(5). The Ministers ' statements and the Danish national auditor's comments are part of the State Auditors ' final report to the Folketing. The opinions referred to in paragraph 3 may after State auditors estimate also included in the final report.
section 18 (a). The legislation on civil servants in the State shall apply mutatis mutandis to officials of the National Audit Office, see. However, paragraphs 2 to 5.
(2). The provisions laid down in accordance with the legislation referred to in paragraph 1, shall apply mutatis mutandis to officials of the National Audit Office, unless otherwise provided by the Rules Committee.
(3). The provisions on pay and other terms of employment of officials in the State, established in accordance with civil service law § § 45-47 shall apply mutatis mutandis to officials of the National Audit Office, unless otherwise provided in accordance with paragraph 5.
(4). Decisions in accordance with the legislation referred to in paragraph 1 shall be taken by a minister shall be taken in respect of officials of the National Audit Office of the Auditor General.
(5). Agreements on wages and other conditions of employment of officials of the National Audit Office concluded between the Auditor General and of the staff section 49 mentioned central organizations. There is no agreement, the decision taken by the Committee on the rules of procedure by prior referral to the State Auditors.
(6). Cases on the interpretation of agreements or provisions in lieu of contracts processed by the civil service law. Cases may be brought by and against the Auditor General or one or more of the of the staff section 49 mentioned central organizations. Civil Service Law § 53 (a) shall not apply. Cases as mentioned in the staff section 53 (1). 2, concerning officials of the National Audit Office will be treated according to the rules of civil service law § § 20-24.
section 18 (b). the Committee on the rules of procedure shall determine after submission to the State auditors provisions of the Auditor General on such matters that the public administration is governed by the administrative procedure code and the law on open Government, see. However, paragraph 2.
(2). For notes and reports to the State Auditors, as well as draft and extracts thereof applies to the right of access to documents in accordance with the administrative procedure code and the law on open Government only the day after that note or report is delivered to the State Auditors.
section 18 (c). For the National Audit Office Archives including rules on the treatment of the public administration archives.
§ 18 d. National Audit Office may charge fees for auditing, wholly or partly on other legal basis than in accordance with this law.
§ 19. The law shall enter into force on the 1. January 1976.
(2). section 2, paragraph 1, does not apply to accounts, because if the revision which by already existing law laid down specific provisions.
§ 20. (Repealed).
Act No. 245 of 22. April 1991, by which the National Audit Office was transferred to the Danish Parliament, contains in section § 2-4 following entry into force and transitional provisions:
§ 2 the law shall enter into force on the 1. May 1991.
§ 3 paragraph 1. The Danish Parliament is offering the 31 December 2004. December 1990 serving State officials by the National Audit Office recruitment as officials of the National Audit Office from 1. January 1991 to count on pay and pension conditions that maintain the concerned officials in hiring in the State of applicable terms.
(2). If a State officer by the National Audit Office did not wish to pass to the staff recruitment in the National Audit Office, maintained employment relationship to the State.
(3). An official who chooses to maintain his employment relationship as State officer, has no claim on the waiting money, rådighedsløn or pension as a result of the National Audit Office is transferred to the Folketing.
(4). The State pays out with reimbursement from the Folketing gunwale for the State officials, who maintain their employment relationship as State officers.
(5). Referred to in paragraph 2 shall state officials by the national audit office until May 1. January 1996 search transition to civil service employment on terms as referred to in paragraph 1.
§ 4 paragraph 1. The Danish Parliament takes over from the 1. January 1991 the retirement of the State officials by the National Audit Office, which according to § 3 (1), from this date are released for recruitment as officials of the National Audit Office, as well as by State officials by the National Audit Office, which under section 3, paragraph 5, from a later date shall pass to such recruitment, from the time when the transition takes place.
(2). The Danish Parliament shall assume all the costs of the pension in § 3 (1) and paragraph 5, said officials without any reimbursement from the State.
(3). The State carries out the continuing retirement of those in section 3, paragraph 2, referred to State officials by the National Audit Office and shall assume all the related pension costs without any kind of refund from the Folketing.
Act No. 465 of 12. June 1996, by which the scope of the governmental audit was expanded to include, among other things. certain independent management subjects and partnerships and the rules of the Danish national auditor access to accounting review and accounting material was changed so that the Auditor General had direct access to the fully State-owned joint stock companies and limited liability companies in which the State has a dominant influence, except listed companies, and where introduced rules on possible cooperation with other auditors in some cases and made some modifications with regard to the national auditor's reporting and the Ministers ' statements thereto , includes the following entry into force and transitional provisions:
§ 3 paragraph 1. The law shall enter into force on the day after publication in the Official Gazette, but shall also apply to financial statements for periods prior to the date of entry into force.
(2). § 1, nr. 1 and 2, shall not apply to financial statements for which you already know the applicable law provided for special audit provisions.
Act No. 590 by 13. June 2006, whereby the scope of the governmental audit was expanded by accounting review of regional accounts, etc., and the time of the right of access to documents in accordance with the administrative procedure code and the law on transparency in the management of certain areas of the Danish National Audit Office documents was deferred, contains in paragraph 3 the following entry-into-force provisions:
§ 3 paragraph 1. The law shall enter into force on the day following the announcement in the Official Gazette referred to in article 6. However, paragraph 2.
(2). § 1, nr. 3-5, 9 and 11-13, and § 2, nr. 1 and 2, shall enter into force on the 1. January 2007.
Act No. 1272 of 21. December 2011, which were fixed term of Office of the Auditor General and the procedure for the designation of put rigsrevisor, made modification of the time limit laid down for the submission of statements by the minister, conferred upon the Auditor General competence to carry out the recruitment and dismissal of employees in 37. pay range or higher and established a legal basis for the collection of payment for certain audit services, includes the following entry-into-force provisions in section 2:
§ 2 paragraph 1. The law shall enter into force on the 1. January 2012.
(2). section 1, paragraphs 2-5 of the law on the revision of the State's accounts, etc., as amended by this Act, section 1, no. 1, shall apply from the first appointment of a new auditor after the date of entry into force of the Act.
The Ministry of finance, the 19. January 2012 Bjarne Corydon/Mogens Pedersen