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The Auditor General's Act cf. Act no 321 of June 26, 1975 with incorporated amendments by Act no 245 of April 22, 1991 and Act no 465 of June 12, 1996.
Paragraph 1
Section 1
The audit according to this law shall be performed by an Auditor General, appointed by the Speaker of Parliament with the approval of the Standing Order Committee of Parliament.
Section 2
The nomination for appointment and dismissal of the Auditor General shall be made by the Parliament's Public Accounts Committee to the Speaker of Parliament who, after negotiating with the deputy speakers, shall present the nomination to the Standing Order Committee. If, after negotiations with the deputy speakers, the nomination cannot be approved by the Speaker of Parliament, the Speaker shall notify this to the Parliament's Public Account Committee, who hereafter shall present a new nomination. The Parliament's Public Account Committee may in this case request that the post be advertised once again.
Section 3
The Auditor General is independent in the performance of his duties.
Section 4
The position as Auditor General is incompatible with being a member of Parliament.
The recommendations of the Auditor General concerning the budget proposals for the annual Appropriations Act and proposals for the size of staff shall be presented to the Parliament's Public Accounts Committee, which shall consider them and forward the recommendations with the committee's comments to the Speaker of Parliament. The speaker shall make sure that the recommendations are discussed together with the budget of Parliament in compliance with the rules set down by the Standing Order Committee.
Section 6
The Auditor General shall present accounts of the Office of the Auditor General, to be included in the accounts of Parliament and audited together with these cf. paragraph 2, section 4.
The Auditor General employs and dismisses his staff in accordance with the staff policy laid down in accordance with section 5. However, employment and dismissal of civil servants in income bracket 36 or higher as well as the unsolicited dismissal of all civil servants requires the approval of the Standing Order Committee after previous presentation to the Parliament's Public Accounts Committee.
Section 1
The Audit shall include:
1) The State Accounts and
2) accounts of institutions, associations, foundations etc. whose expenses or accounting deficits are covered by state subsidies or by contributions, duties, or other revenues according to law.
3) accounts of independent administrative units established by law which includes the Appropriation Act, or by the acceptance of the Finance Committee of Parliament of an application on an appropriation.
4) accounts of partnerships and enterprises, where the State or one of the no. 2 mentioned institutions, associations, foundations etc. or one of the in no. 3 mentioned independent administrative units participate as partner or as personally responsible owner of the enterprise.
Section 2
Audit of accounts mentioned in section 1, no.3 may be performed in cooperation with other auditors, if this is established by law. Audit of accounts mentioned in section 1, no. 4, may be performed in cooperation with auditors appointed by other partners.
The competence of the Auditor General does not include the National Bank of Denmark (Nationalbanken) in its capacity as central bank.
Section 4
The Accounts of Parliament shall be audited by order of the Presidency of Parliament.
Paragraph 3
The audit shall ascertain that the accounts are correct and that the transactions covered by the presentation of accounts are in compliance with granted budget appropriations, the laws and other regulations and with agreements made and customary practice. Furthermore, an evaluation shall be made as to whether sound economic management has been applied to the administration of the funds and the running of the operations covered by the accounts.
Paragraph 4
The Auditor General may directly or through the minister concerned request submission of the following for review : 1. accounts of institutions, associations, foundations, etc. receiving capital contributions, subsidies, loans, guarantees or other financial support from the State or from one of the institutions etc. mentioned paragraph 2, section 1, no 2-4 or which receives contributions, excise duties, or other revenues according to law and 2.accounts of institutions, mentioned in paragraph 2, section 1, for which auditing arrangements have been stipulated in law, which deviates from this Act.
The Auditor General may from completely state owned companies and from limited liability companies where the State has decisive influence directly request accounts for the purpose of review, excluded, however, all companies, that have shares quoted on a stock exchange. The accounts of other companies, where the State owns shares which include companies quoted on a stock exchange are requested through the minister concerned.
Section 3
When requesting the mentioned accounts in section 1 directly from the concerned institution etc. and accounts of the mentioned companies in section 2, clause 1, the Auditor General makes an announcement hereof to the minister concerned.
Paragraph 5
The Auditor General shall upon his request, be permitted to review the part of the regional and municipal accounts which concerns operations for which expenses are to be reimbursed by the State.
Paragraph 6
Section 1
The review of accounts mentioned in paragraphs 4 and 5 shall especially ascertain that the accounts have been subjected to an adequate audit, that the conditions for contributions etc. have been fulfilled, that the funds have been spent according to regulations, and that as a whole, sound economic management have been applied in the administration of the funds.
Section 2
The mentioned accounts in paragraph 4, cf. however section 3, include the annual accounts with possibly consolidated accounts and annual reports, periodical and partial accounts, statements and relevant accounting materials, including bookkeeping materials, management records and equivalent material, auditor's records and reports etc. and other material and information which according to the Auditor General is of importance in the performance of his duties.
Section 3
For the mentioned companies in paragraph 4, section 2, clause 2, the accounts include material of importance for the review of accounts which the minister may be in possession of in addition to the annual accounts etc. which have been presented in compliance with the law on certain enterprises' presentation of accounts etc.
Paragraph 7
If the State, or one of the mentioned institutions in paragraph 2, section 1, no 2-4, participates in or establishes an enterprise by means of capital investment, subsidies, loans, guarantees or other support or in an enterprise that receives contributions, duties or other revenue according to law then the relevant State authority or institution etc. consults the Auditor General regarding questions on audit of greater significance which is within the competence of the authority, before decisions are taken in these matters.
Paragraph 8
Section 1
The Auditor General shall assist the Parliament's Public Account Committee in its review of the State's Accounts. The Auditor General shall perform inspection and present reports on matters which the Parliament's Public Accounts Committee wishes to have illuminated. The Parliament's Public Accounts Committee and the Auditor General may request that joint meetings be held. At the request of the Parliament's Public Accounts Committee, the Auditor General shall participate in meetings between the Committee of Parliament and the Parliament's Public Accounts Committee.
Section 2
The Auditor General shall assist the ministers in the organising of accounting and internal accounting control. Within his competence, the Auditor General shall deal directly with the ministers concerned.
Paragraph 9
Section 1
The Auditor General may arrange, with the minister concerned, that audit tasks, in relation to paragraph 2, section 1, no. 1 and 2, are performed in a closely predetermined cooperation between the Auditor General and a body for internal audit.
Section 2
The Auditor General may arrange, with the minister concerned, or if the minister is not authorised to this, with the management of those in paragraph 2, section 1, no. 3, mentioned independent administrative units and another auditor cf. paragraph 2, section 2, that audit tasks are performed in a closely predetermined cooperation between the Auditor General, another auditor and a body for internal audit.
Section 3
The Auditor General may with the minister concerned and other partnerships and the auditors of the partnerships arrange that audit tasks in relation to paragraph 2, section 1, no. 4, are performed in a closely predetermined cooperation between the Auditor General, possibly auditors of partnerships and a body for internal audit.
Paragraph 10
Section 1
The authorities etc. covered by paragraph 2, section 1, shall keep the Auditor General informed of all regulations regarding accounting matters and other matters of significance for the audit.
Section 2
The Auditor General shall be given the opportunity to express his opinion before such an authority makes changes in the accounting system or in the procedures that are of significance for the audit.
Paragraph 11
Section 1
The authorities etc. covered by paragraph 2, section 1, shall present statement of accounts with vouchers to the Auditor General within one month of the expiry of the accounting period. The Auditor General may extend this time limit.
Section 2
The State Accounts and statements concerning deviations between appropriations and actual account figures shall be presented to the Auditor General no later than six month after the end of the fiscal year.
Section 3
At the request of the Auditor General, the State authority concerned shall as soon as possibly present accounts, audit observations and other necessary information for use of the inspection mentioned in the paragraphs 4 and 5.
Paragraph 12
Section 1
The Auditor General may request all information and all documents from any public authority which in the Auditor General's opinion are relevant to the performance of the Auditor General's duties. The Auditor General may stipulate a time limit for this.
Section 2
If, according to section 1, documents have been presented which are included by provisions concerning exclusions of internal documents from the right to access to documents in the Act on Public Administration Act, such documents will continue to be excluded from access even after having been presented to the Auditor General.
Paragraph 13
The Auditor General may at any time perform an audit and review the accounts on the location where the records are kept or wherever the necessary documents may be found.
Paragraph 14
The Auditor General shall lay down regulations for inspection of cash and inventory relating to those in paragraph 2, section 1, mentioned accounts.
Paragraph 15
Section 1
The Auditor General shall, on request, give the minister concerned information of the type and scope of the audit that has been performed.
The Auditor General shall give the minister concerned necessary information of the observations he has made in the course of auditing and reviewing the accounts.
Paragraph 16
Section 1
The Auditor General's comments concerning audit and review of accounts shall be replied within six weeks of receipt, unless the Auditor General allows a longer time limit.
Section 2
If the Auditor General is unable to accept the standpoint, after having terminated correspondence with the authority concerned, then the Auditor General may communicate his final decision directly to the minister, requesting his comments within six weeks. At the latest three weeks after receipt of the minister's answer or at the expiration of the mentioned time limit, the Auditor General shall forward the case to the Parliament's Public Accounts Committee.
Paragraph 17
Section 1
The Auditor General shall reconcile the State accounts with the individual accounts and compare budgetary appropriations with actual account figures. On the basis of this work, the Auditor General shall present a report to the Parliament's Public Accounts Committee within a time limit agreed upon between the Parliament's Public Accounts Committee and the Auditor General.
Section 2
The Auditor General shall present a report to the Parliament's Public Accounts Committee at the termination of such audit inspections which the Auditor General feels require attention in view of their economic or fundamental significance.
Section 3
A case which is included in the Auditor General's report shall atleast four weeks before submission be presented to the minister concerned. If the case concerns those in paragraph 4, section 2, clause 1, mentioned limited liability companies, then the case must in addition be presented to the board of directors of the company. Presentation is unnecessary if correspondence concerning the case has taken place previously.
Section 4
The Auditor General shall present an annual report of his activities to the Parliament's Public Accounts Committee. The time schedule for submission is agreed upon with the Parliament's Public Accounts Committee.
Paragraph 18
Section 1
The Parliament's Public Accounts Committee shall forward the report mentioned in paragraph 17, to Parliament and the minister concerned with any comments.
Section 2
Within four month, however, two month for the report mentioned in paragraph 17, section 1, after the Parliament's Public Accounts Committee have forwarded a report, the minister shall present a statement to the Parliament's Public Accounts Committee of the measures and considerations which the report has given rise to.
Section 3
For those in paragraph 4, section 2, clause 1, mentioned limited liability companies the minister shall also obtain a statement from the board of the enterprise. The minister's comments to the board's statement are part of those in section 2, mentioned statements to the Parliament's Public Account Committee.
Section 4
The statement and those in section 3 mentioned statements from the limited liability company board are forwarded to the Auditor General who within a month after receipt forwards his comments to the Parliament's Public Account Committee.
Section 5
The ministers' statements and the Auditor General's comments form part of the Parliament's Public Accounts Committee final recommendation to the Parliament. Those in section 3 mentioned comments may according to the Parliament's Public Accounts Committee's estimation be a part of the final report of the State's accounts.
Section 1
The legislation on State civil servants shall apply by analogy to civil servants in the Office of the Auditor General, cf., however, sections 2-5.
Section 2
The regulations stipulated under the terms of the legislation specified in section 1, shall apply by analogy to civil servants in the Office of the Auditor General unless otherwise stipulated by the Standing Order Committee.
Section 3
The regulation on salary and other terms of employment for State civil servants stipulated under the terms of paragraphs 45-47 of the Civil Servants Act, shall apply by analogy to civil servants in the Office of the Auditor General unless otherwise stipulated under the terms of section 5.
Section 4
According to legislation, specified in section 1, decisions that are made by a minister are in the Office of the Auditor General made by the Auditor General in relation to the civil servants.
Section 5
Agreements on salaries and other terms of employment for civil servants in the Office of the Auditor General are entered into by the Auditor General and the central organisation specified in paragraph 49 of the Civil Servants Act. If no agreement can be reached, the decision shall be made by the Standing Order Committee after previous presentation to the Parliament's Public Accounts Committee.
Section 6
Cases dealing with interpretations of agreements or regulations that replace agreements shall be considered by the Civil Servants Court. Cases can be brought by and against the Auditor General or one or more of those in the Civil Servant Act paragraph 49 specified central organisations. The Civil Servants Act, paragraph 53 a, shall not be applicable. Cases, as specified in paragraph 53, section 2, no 2, of the Civil Servants Act, concern civil servants in the Office of the Auditor General, shall be dealt with according to the rules of the Civil Servants Act in paragraphs 20-24.
After presentation to Parliament's Public Accounts Committee, the Standing Order Committee shall stipulate general regulations for the Auditor General taking into account terms that for public administration are regulated by the Act on Administration and the Danish Access to Public Administration Files Act.
Paragraph 18c
The rules governing the handling of archives for public administration shall apply to the archives of the Auditor General.
Paragraph 19
Section 1
The law shall come into force on January 1, 1976.
Section 2
Paragraph 2, section 1, is not valid for accounts where audits are covered by special regulations in compliance with laws already in force.
As provisions on the coming into force of Act no 245 of April 22, 1991 exclusively regard changes in the provision on pension scheme of paragraph 18 a they are therefore not included here.
Provisions on the coming into force of Act no 465 of June, 1996 state that Act no 465 shall come into force the day after the announcement in the Official Journal but the provisions shall, indeed, be used on all accounts covering periods before that day.
However, the provisions in paragraph 1, no 1 and 2 of Act no 465 (incorporated as paragraphs 2 and 4 in the present consolidated version of the Auditor General's Act) are not valid for accounts where audits are covered by special regulations in compliance with laws already in force.
