Publication of the law on the review of the accounts of the state and so on.

This shall be the subject of the revision of the accounts of the state, etc., cf. Law Order no. 3 of 7. of January 1997, with the changes resulting from paragraph 1 of Law No 1. 590 of 13. June 2006 and Law No 1272 of 21. December 2011.

§ 1. The review pursuant to this law shall be carried out by one of the chairman of the Parliament for the approval of the parliament's Committee on the Rules of Procedure, appointed the Danish Accountor.

Paragraph 2. The Rigsaccountant shall be appointed for a period of six years, with the possibility of an extension of four years. Exceration beyond or re-appointment as the impeachment shall not be held.

Paragraph 3. The State auditors shall give an opinion on the appointment of the Executive Accountants of the President of Parliament, who, after negotiating with the Vice-Presidents, shall submit the recommendation to the Committee on the Rules of Procedure. If this option is not to be taken, the President shall communicate to the state auditors, which shall then make a new recommendation.

Paragraph 4. The State accountants shall give an opinion on the President of the parliament before the expiry of the six-year period of operation to the President of the People's Republic of any extension, cf. paragraph The President of the European Parliament is taking a decision on the matter after negotiation with the Vice-Presidents and with the approval of the Committee on the Rules of Procedure.

Paragraph 5. Paragraph 3, 1. PC shall apply by analogy to the termination of the impeachment auditor before the end of his term of office.

Paragraph 6. The Rigsaccountant is independent in the performance of his duties.

Paragraph 7. The position of the impeachment accountant cannot be reconcined with the recruited as a member of Parliament.

Paragraph 8. The Danish Court of Auditors ' draft budget for annual appropriations laws, as well as proposals for staffing frameworks, are handed down to the state auditors, who treat them and submit their comments to the President of the People's Party. The President anchors the proposals together with Parliament's budget, in accordance with the rules of the People's Rules of Procedure.

Niner. 9. The Rigsaccountant shall affirm the accounts of the Danish Accounting Review as part of Parliament's accounts and shall be reviewed, together with this, cf. Section 2 (2). 4.

Paragraph 10. Rigsledaccountant assumes and dismissates its staff in accordance with the personnel framework laid down in accordance with paragraph 1. 8.

§ 1 a. Rigsledaccountant is an inhavan in relation to the treatment of a particular case under similar circumstances, such as the rules on inhabilibility.

Paragraph 2. To ensure the functions of impeachment, in cases where impeachment is inhawed, an employed person ' s auditor shall be appointed for a period of one year. The appointment of the establishment auditor may take place.

Paragraph 3. The auditor shall be appointed by the President of Parliament for the position of the state auditors and after negotiating with the Vice-Presidents. The President of the European Parliament shall inform the auditors of the appointment.

Paragraph 4. The Office of the Accountants shall be responsible for the inhacar, the Oral auditor shall inform the auditors of the State. The State auditors shall request the hiring auditor to take over the functions of the impeachment proceedings.

Paragraph 5. Rigsaccountant's incompatibility with the one in paragraph 1. 4 said effect may be at the time of the treatment of :

1) cases of employment and promotion, as well as other administrative matters in which a decision is or will be taken by the impeachment auditor,

2) revisionssakes and

3) the conclusion of contractual relations or similar private legal arrangements.

Paragraph 6. The impeachment of the impeachment has not been given the opportunity to declare itself inhavan, cf. paragraph 4 and 5 may complain of the failure of the Office, which shall be submitted to the President of Parliament, after submission of the State auditors and, after negotiating with the Vice-Presidents, the matter shall take a decision on the matter. The President of the European Parliament shall inform the auditors of the decision taken.

§ 2. Revision includes

1) government accounts,

2) accounts for institutions, associations, funds, etc., the expenditure or accounting deficit shall be covered by State grants or by means of contributions, levy or other income in accordance with the law ;

3) the accounts of independent management subobjects established by law, including appropriation law, or the accession of the Finance Committee to join an authorization application ; and

4) accounts of stakeholders and undertakings in which the State, one of the in paragraph 1, 2 mentioned institutions, associations, funds, etc., or one of the institutions referred to in paragraph 1. 3 mentioned independent management subobjects, Participant as interested party or personally responsible company.

Paragraph 2. Revision of the accounts referred to in paragraph 1. 1, no. 3, may be carried out in cooperation with other auditors, provided that this is established by law ; the audit of accounts covered by paragraph 1. 1, no. 4, can be performed in collaboration with other stakeholders auditors.

Paragraph 3. The company of the rich auditors does not include the Danish National Bank in its capacity as a central bank.

Paragraph 4. Parliament ' s accounts shall be reviewed by means of the Bureau of the People ' s Bureau.

§ 3. The audit shall be reviewed, whether the accounts are correct and whether the arrangements covered by the clearance of accounts are in accordance with the appropriations, laws and other regulations, as well as by agreements and practices that have been concluded and, as appropriate, practice. In addition, an assessment is made of whether the financial considerations have been taken into account in the management of the funds and operations of the undertakings covered by the accounts.

§ 4. The Reichaccountant may, directly or through the minister, require a review of the case ;

1) the accounts of the regions,

2) accounts from institutions, associations, funds, etc., which receive capital deposits, grants, loans, guarantees or other support from the State or one of the sections 2 (2). 1, no. 2-4, mentioned institutions, etc., or who receive contributions, tax or other income in accordance with the law, and

3) the accounts of such institutions, etc., as mentioned in section 2 (2). 1 for which audit provisions are laid down, which differ from that law.

Paragraph 2. The Danish National Accountator may direct from fully state-owned limited companies and limited companies in which the State has a dominant influence, but not from limited liability companies which shares shares in stock exchange. Accounts from other limited liability companies which the state owns shares in the company, including publicly traded companies, are required by the minister.

Paragraph 3. If they are in accordance with paragraph 1, 1 and 2 of the accounts shall give impeachment to the impeachment ' s auditor to carry out investigations, inform the impeachment of the minister concerned

§ 5. The financial auditor shall, upon request, have access to the part of the municipal accounting records, which relate to company for which account shall be made to the State.

§ 6. The examination of accounts in sections 4 and 5 shall show, in particular, that the accounts are subject to reassuring that the terms of the subsidy and so on are satisfied that the funds have been used in accordance with the provisions of the provisions laid down, and that, incidentally, the accounts have been taken ; responsible economic considerations for the management of the funds.

Paragraph 2. The accounts referred to in Section 4, cf. however, paragraph 1 3, includes annual accounts with any annual accounts and annual reports, period and partial accounts and relevant accounting records, including bookkeeping materials, protocols and similar materials, auditors ' records and reports, etc., as well as other material and information which, according to the discretion of the Ministry, is of importance for the performance of his duties.

Paragraph 3. For the sections referred to in section 4 (4). TWO, TWO. .. These limited liability companies shall comprise accounts in excess of annual accounts, etc., laid down in the annual accounting law, together with other material of relevance to the accounting review, for which the minister may have his possession.

§ 7. Creates or participant the state or one of the sections in section 2 (2). 1, no. 2-4, mentioned institutions, etc. in a business through capital deposits, grants, loans, guarantees or other support or in a company receiving contributions, tax or other income in accordance with the law, shall be a State authority or institution ; etc. shall consult the impeachment auditor on the auditing issues of greater importance, as it has influence, before a decision on the relevant questions is taken.

§ 8. Rigsaccountant will assist the state auditors at their examination of the state accounts. The Rigsaccountant shall conduct investigations and provide a report on matters to which the auditors want to be exposed. The state auditors and the impeachment auditors may ask for joint meetings. The official auditor shall take part in accordance with the request of the auditors in consultation with the Committee on People ' s Party and the State.

Paragraph 2. Rigsaccountant shall assist the ministers in the organisation of accounting and accountancy checks. Rigsaccountant negotiator in his office directly with the minister.

§ 9. In the case of a minister, the Danish auditor may agree that audit tasks pursuant to Article 2 (2). 1, no. 1 and 2 shall be carried out in a specific form of cooperation between the impetutor and an internal audit body.

Paragraph 2. The Rigsaccountant may agree to the minister or, if the Minister is not empowered to do so, with the management of the sections referred to in Section 2 (2). 1, no. 3, mentioned independent management subobjects and another auditor, cf. Section 2 (2). 2 that audit tasks shall be carried out in a specific form of cooperation between the Accountancy Accountancy, another auditor and a body for internal audits.

Paragraph 3. The Danish auditor may, with the minister and other stakeholders, and the auditors 'auditors' agreement, that audit tasks pursuant to Article 2 (2). 1, no. 4, shall be carried out in a specific form of cooperation between the auditor, the auditors of any co-stakeholders and a body for internal auditing.

§ 10. Those of Section 2 (2). 1, included authorities, etc. shall keep the office auditor informed of any provisions relating to accounting conditions and other matters deemed relevant for the audit.

Paragraph 2. The case auditor shall have the authority to make a statement before any such authority in its accounting system or its business action initis changes which are relevant to the audit.

§ 11. Those of Section 2 (2). 1, included authorities, etc. shall provide accounting records with an annex to the impeachment accountant within one month after the end of the financial period. The Rigsaccountant may extend this period.

Paragraph 2. The balance sheet and the statements for deviations between the authorization and accounting figures shall be issued to the impeachment auditor no later than six months after the end of the financial year.

Paragraph 3. The person concerned shall submit, as soon as possible, the accounts, audits, auditing observations and other necessary information for the review provided for in sections 4 and 5 of the Office shall be submitted to the authorities as soon as possible.

§ 12. The Danish auditor may, by any public authority, require all such information and to submit to all such acts, which shall be subject to the discretion of the Office, which may be subject to the conduct of the office of the impeachment of the impeachment.

Paragraph 2. In the case of paragraph 1. 1 of the documents covered by provisions relating to the exception of internal documents from the right of access to public access to documents shall continue to be exempt from access to documents after the disclosure to the impeachment ' s auditor.

§ 13. The Rigsaccountant may, at any time, carry out audits and accounting reviews at the place where the accounts are kept or where the necessary material is found.

§ 14. The Danish auditor shall lay down provisions for the holding of a case of cash and stock reviews relating to the provisions of Article 2 (2) (1). 1, mentioned accounts.

§ 15. The Danish auditor shall, on request, provide to him the nature and the extent of the audit carried out.

Paragraph 2. The case of the Reichaccountant shall notify the minister concerned of the facts to be found in the audit and accounting review.

§ 16. The comments of the Danish auditors on auditing and reviewing accounts shall be replied to within four weeks of receipt, unless the impeachment of the Accountor allows a longer period of time.

Paragraph 2. The impeachment shall not allow the impeachment to inform the impeachment of an Exchange of Letters by the impeachment, the impeachment ' s auditor may inform his final position directly to the Minister, requesting his opinion within six weeks. Within three weeks of receipt of the Minister's reply or the expiry of the said period, the impeachment ' accountant shall send the case to the state auditors.

§ 17. Rigsaccountant examines the completeness of the state accounts and comholds the appropriation and accounting figures. The Rigsaccountant shall submit a report to the state auditors before a time limit agreed between the State auditors and the CPA.

Paragraph 2. The Rigsaccountant shall submit a report to the state auditors at the end of such audits as the impeachment of the impeachment auditor, having regard to their economic or fundamental importance as a result of the development of a court.

Paragraph 3. A case that is entered in the auditor's report shall be submitted to the minister for at least four weeks before the submission of the report. Contractors the case in section 4, paragraph 4. 1, no. The matter referred to in paragraph 1 shall also be submitted to the regional council. Where a case relates to the sections referred to in section 4 (4). TWO, ONE. ., referred to by the company ' s limited liability company, the case shall also be submitted to the company ' s management board. We do not want to have an exchange of proposals if they have been correspondence in the past.

Paragraph 4. The Rigsaccountant shall submit an annual report to the state auditors on their activities. The time for publication shall be agreed with the state auditors.

§ 18. The Member State auditors shall communicate with their possible comments the reports referred to in section 17 (3). 1 and 2, to Parliament and to the Minister for Parliament. The one in section 17, paragraph 1. 4, the report referred to shall be forwarded to Parliament.

Paragraph 2. Following the submission of a report by the Member State, the Minister shall, within a time limit set by the State auditors, after the cessors of the Danish Accountants, a statement to the state auditors for the measures and considerations referred to in the report ; have given rise to reason. The period of exemption shall be at least 2 and not more than four months. For the time referred to in section 17, paragraph 1, the period shall be two months.

Paragraph 3. For the sections referred to in section 4 (4). 1, no. The Minister mentioned a statement from the region of the region of the region. For the sections referred to in section 4 (4). TWO, ONE. ................. The Council's comments on the opinion of the regional council or to the Management Board shall also be included in the opinion referred to in paragraph 1. 2 referred to the state auditors.

Paragraph 4. The deposition and the statement referred to in paragraph 1. 3 the said opinion of the region or the company ' s management board shall be sent at the same time as the Accountor, within one month of the receipt, to submit his comments to the state auditors.

Paragraph 5. The statements made by the Ministers and the impeachment of the Office shall be included in the final report of the State auditors to the parliament. The people in paragraph 3. The opinion of the Member States may, after the discretion of the auditors, also be included in the final report.

§ 18 a. The law on civil servants in the state shall apply mutatis mulations to civil servants in the Danish National Audit Office. however, paragraph 1 2-5.

Paragraph 2. The provisions laid down in accordance with the provisions laid down in paragraph 1. Paragraph 1 shall apply mutatis mulations to officials in the Danish National Audit Office, unless otherwise specified by the Committee on the Rules of Procedure.

Paragraph 3. The provisions on wages and other employment conditions for officials of the State provided for under the section 45-47 of the official shall apply mutatis mulations to civil servants in the Danish National Review, unless otherwise specified in accordance with paragraph 1. 5.

Paragraph 4. Decisions which, in accordance with the provisions of paragraph 1, Paragraph 1 shall be taken by a minister, as regards civil servants in the Danish National Accountability Office.

Paragraph 5. Contractions on pay and other employment conditions for civil servants in the Danish National Accountability shall be concluded between the auditor and the Federal Federal Reserve Act 49. If there is no conclusion, the decision shall be taken by the Committee on the Rules of Procedure following the prior presentation of the state auditors.

Paragraph 6. Cases on the interpretation of agreements or provisions which replace agreements shall be dealt with by the official right of the Service. Cases may be laid down and against the Accountor or one or more of the central organizations referred to in Section 49 of the Official Clause. The section 53 of the service shall not apply. Cases as referred to in section 53 (3) of the Official Clause. 1, no. 2, concerning civil servants in the Danish National Office, shall be treated in accordance with the rules of section 20 to 24 of the civil servant.

Section 18 b. The Committee on the Rules of Procedure shall lay down, in accordance with the provisions of the Member State ' s auditors, provisions for the subject of the rules governing the administrative law and the law of public opinion in the administration, in accordance with the provisions of the Rules of Procedure. however, paragraph 1 2.

Paragraph 2. In the case of notes and reports to the state auditors as well as draft and deduction thereto, the right to access to documents shall be subject to the administrative law and the law on public administration until the day after the memorandum or the report were issued to the state auditors.

§ 18 c. For the archives of the Danish Court of Auditors, the rules on the processing of the archivalists of the public administration shall apply.

§ 18 d. The review may be subject to a reauditory fee for review, in whole or in part, on a different legal basis than in accordance with this law.

§ 19. The law shall enter into force on 1. January 1976.

Paragraph 2. Section 2 (2). Paragraph 1 shall not apply to accounts, because the revision of the law already in force lays down special provisions.

20. (The case).

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Law No 245 of 22. April 1991, which was transferred to Parliament, in section 2 to 4, the following entry into force and transitional provisions :

§ 2

The law shall enter into force on 1. May 1991.

§ 3

Paragraph 1. The parliament is offering them a per. 31. In the case of the Danish National Audit Office, the duty of government officials in the Danish National Audit Office shall be as civil servants in the Danish Reich Review. January 1991 to count on salary and pension terms which maintain for the officials concerned under the conditions laid down in the State.

Paragraph 2. If a State Service and the RigsAudit Office may not be allowed to go to official services in the RigsAudit Office, the employment relationship with the State shall be maintained.

Paragraph 3. An official who opts to maintain its function as a state-service label does not have any claim to waiting money, on-call wages or pensions as a result of the transfer of the Reichstag into parliament.

Paragraph 4. The State will pay with reimbursement from Parliament's reimbursement to the state-officials who maintain their employment conditions as a state-service-party.

Paragraph 5. The people in paragraph 3. 2 the State-services provided for in the RigsAudit Office may be possible to date 1. 1 January 1996 shall apply for the transfer to official conditions as referred to in paragraph 1. 1.

§ 4

Paragraph 1. The parliament takes over from 1. January, 1991, the retirement of State officials at the RigsAudit Act, as provided for in section 3 (3). 1, from that date, to employment as civil servants in the RigsAudit, as well as of the State Security Officials on the RigsAudit, which, pursuant to section 3 (2), is transferred. 5, from a later date, to such employment, from the date on which the transition takes place.

Paragraph 2. The parliament is holding all pensions for those in section 3, paragraph 3. Paragraph 1 and paragraph. Five, referred to officials without any kind of reimbursement from the state.

Paragraph 3. The State shall continue to take care of the retirement provision in section 3 (1). 2, as referred to as that of the Reichstag, the State Service shall, without any form of reimbursement from Parliament, shall be held in the case of the Reich Review and shall conduct all related pensions.

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Law No 465 of 12. June 1996, extending the area of the State's review to include, among other things, certain independent management subjects and partnerships and the rules on the admission of accountants to accountancy and accounting documents were amended to allow the impeachment auditor to be granted ; direct access to fully state-owned limited liability companies and limited companies in which the State has a determining influence, other than listed companies, and where possible cooperation with other accountants in certain cases, as well as done by the public ; certain changes with regard to the reporting and the ministries of impeachment, reports to this effect include the following entry into force and transitional provisions :

§ 3

Paragraph 1. The Act shall enter into force on the day following the notice in the law, but shall also apply to accounts for periods preceding the entry into force of the Agreement.

Paragraph 2. § 1, no. Paragraph 1 and 2 shall not apply to accounts for which special audit provisions have been laid down by the law.

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Law No 590 of 13. June 2006, which was extended to the area of the governmental audit by accounting for the accounts of the regions and so on, and the time of the right of access to public access to documents and the law governing the administration of certain Member States of the Rigsrevisionen ; documents were deferred contain in section 3 the following entry into force :

§ 3

Paragraph 1. The Act shall enter into force on the day following the announcement in the law in the law, cf. however, paragraph 1 2.

Paragraph 2. Section 1 of the law. 3-5, 9 and 11 13, and § 2, nr. 1 and 2, enter into force on 1. January, 2007.

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Law No 1272 of 21. December 2011, establishing a mandate for the impeachment and the procedure for the appointment of the hiring auditor, by amending the deadline for the submission of ministerial statements, the impeachment ' s auditor shall be competent to carry out employment alone ; the termination of staff in 37. the payment framework or higher and established legal basis for the collection of payment for certain audit services shall include the following entry into force of the following entry into force :

§ 2

Paragraph 1. The law shall enter into force on 1. January 2012.

Paragraph 2. Section 1 (1). Two-five, in the review of the state's accounts, etc., as drawn up by the section 1 of this law. Paragraph 1 shall apply from the initial recruitment of a new Accountor after the entry into force of the law.