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It rests with the Board of auditors of (Riksrevisjonen, established by virtue of the Constitution, para 75 k, according to instructions given by the Storting;
a. to audit all accounts on money, inventory and valuables of any kind rendered by the Ministries and other authorities and persons liable to render accounts, and to control dispositions taken by the aforementioned authorities and persons regarding these accounts,
b. to render a proposition for decision by Parliament (odelsting)regarding accounts and dispositions placed on money, inventory and valuables of any kind, rendered by the Ministries,
c. to give a decision regarding the accounts and dispositions which do not fall under decision of Parliament.
Accountants with vouchers, notes, answers and decisions should be sent through the Ministry to which the authority or person liable to render accounts belongs, when the ministry has not decided otherwise.
The Board of Auditors can require through the ministry or direct from the official authorities or officials any information or statement found necessary in order to carry out its task.
The Board of Auditors can require through the ministry or direct from the official authorities or officials any information or statement found necessary in order to carry out its task.
The board of Auditors can claim that special accounts be given particular expert audit, instituted by the Administration, before rendered. Such audit may also be undertaken by the Board of Auditors itself.
The Board of Auditors may, after negotiations with the Ministry concerned, leave it with the ministry to have accounts audited and discharged to the extent which at any tome is found practicable. It the case of a more permanent arrangement the assent of the Parliament is required.
The Board of Auditors undertakes the re-audit which is necessary in order to give recommendation to Parliament regarding the constitutional responsibility
The Board of Auditors, after having procured opinions from the ministry concerned, gives directions fro the formal arrangements of the subordinate authorities' and persons' accounts with vouchers and proofs, and further, it establishes and period of accounting, as well as the space of time within which the accounts with vouchers should be rendered.
When someone liable to render to accounts, have omitted to render the accounts in the way prescribed, or has not rendered the accounts or answered to notes, made, within the time stipulated, the Board of Auditors or the department which, according to $3 has taken over the audit, may decide that the one liable to render accounts shall be fined Kr. 50-for the first month, and Kr. 100 for each of the following months exceeding a renewed space of time for the fulfilment of his duty. The compulsory fine may be collected by distract.
All usual directions made by the Administration in, circulars, instructions and directions regarding dispositions on the means of the State, and all approbation regarding dispositions exceeding the assumption of the budget, shall immediately by communicated to the Board of Auditors.
The Board of Auditors can claim local inspection to be held, on money, inventory and valuables of any kind. The inspection is put in force by the administration and is carried out by one of its representatives and one for the Board of Auditors. At inspections otherwise made by the Administration, a representative for the Board of Auditors may take part on the Board's decision.
On decision taken by the Board of Auditors similar examinations may be carried out without intervention of the Administration.
Decision given by the Board of Auditors may within 3 months after having been communicated to the Ministry, by the head of the Ministry concerned who carries the constitutional responsibility, be claimed submitted to Parliament for decision according to $ 1 b.
The economical responsibility, however, still rests with the one or ones originally responsible.
The economical responsibility, however, still rests with the one or ones original responsible.
Decisions given the Board of Auditors or by the Ministry concerned, and which are not liability decisions, shall be regarded as sanctioned when the subordinate accountant or any other, towards whom the decision is directed, has not made protest on its correctness within 3 months from receipt of communication regarding the decision.
Has such a decision expressively been sanctioned, or is it according to article one to be regarded as sanctioned, it can be attacked only on the basis of fresh information founded on facts and the deciding authorities may force ratification by compulsory fine according to $4.
If the liability decision which has been made by the Board of Auditors or by the ministry concerned is not rectified, or if another decision made by the authorities is not sanctioned or to be regarded as sanctioned according to $ 7, the deciding authorities make decision whether action is to be brought.
Action is to brought by the ministry.
The Acting comes into force on July 1, 1918. Simultaneously all previous regulations which are in opposition to the present Act, are abolished.
Pursuant to the these regulation, the Office of the Auditor General shall control the Execution of authority by the Ministry (Ministry) in matters relating to:
1. State-owned companies organized according to Act no. 3 of June 1965
2. State interests in limited (joint stock) companies in which the State owns share representing 50 per cent or more of the votes, or over which the government otherwise, because of its shareholding or State control or State of interests in the company, has a dominant influence.
3. The Norwegian industrial Bank, Act No. of 25 March 1977.
4. The Norwegian State Housing Bank, cf. Act No. 3 of March 1946.
5. Students' Welfare Organizations, of. Act No. of 23 April 1948.
6. The Norways Municipalities Bank, of Act No. 1 of 15 July 1949.
7. The Sate Bank for Agriculture, of Act No. 2 of 5 February 1965.
8. The State Educational Loan Fund, cf. Act No. 49 of 19 June 1969
9. The National Fishery Bank, of Act No. 22 of 28 April 1972
Within 14 days after the annual accounts have been received and approved by the Ministry, the Minister concerned shall in respect of each enterprise forward to the Office of the Auditor General:
1. The annual accounts of the enterprise and consolidated accounts where applicable.
2. The annual report, and the reports which are required by the statute from the external auditor, the supervisory board or corresponding bodies.
3. Transcripts or the records of meetings of the corporate assembly and the general assembly of enterprises mentioned in subsections 1 and 2 of $ 1.
4. The statement of the responsible Minister on the Ministry's execution of its authority in the past year in matter concerning the enterprise
The office of the Auditor General can require to have currently sent to it, records of meetings of the board, council, supervisory board, corporate assembly and of the general assembly, and to be informed in advance of meetings of control committees and the like.
The office of the Auditor General shall forward a copy of the documents mentioned in $ 2 to the Stoting, together with any comments it have on the results of its examination.
These Regulations shall enter into force immediately. At the same time, the regulations issued by the Stoetiong on 20 January 1967 are abolished.
Pursuant to the last paragraph of $ 2 of the Act no. 28 of 24 May 1985 on the Norges Bank and the monetary system, and accordance with guidelines laid down in these Regulations, the Office of the Auditor General shall control the Execution of authority by the Minister (the ministry and the Government) in matters relating to Norges Bank.
As per of this control, the Minister shall soon as possible after Bank's Annual Report, send to the Office of the Auditor General;
1. The Bank's annual accounts, approved by its Supervision report.
2. The Executive Board's annual report.
3. Comments by the Supervisory Council on the___ of Executive Board and possible other matters concerning the Bank.
4. The Minister's statement on the Ministry's and the Government's of authority in matters concerning Norges Bank.
The Office of the Auditor General shall currently receive copies by the records of meetings of the Executive Board and the Supervisory Council.
The Office of the Auditor General is entitled to demand any information it finds necessary for the purposes of its control, both from the Ministry concerned and from the Bank itself and its auditors.
The Office of the Auditor General shall sent the Storting a copy of the documents mentioned in $ 2, together with its possible comments have the results of its control.
These Regulations enter into force on 1 January 1987
These Regulations, issued pursuant to $ 45 of the Act of 30 August 1991 on state-owned enterprises, govern the control by the Office of the Auditor General of the management of enterprises organized according to the Act, and of their wholly-owned subsidiaries.
The Office of the Auditor General is entitled to demand such informations as it deems necessary for its control, from the enterprise itself and from its external (external) auditors.
The Office of the Auditor General can itself carry out investigations in or in connection with the enterprise and its activities.
The Office of the Auditor General shall be notified and have the right to attend the enterprise's General Meeting and meeting of the corporate assembly and of other supervisory bodies established by the enterprise.
In this connection, the Office of the Auditor General shall have the right to receive all relevant document and to speak at meetings.
The Office of the Auditor General shall currently be sent complete transcripts of the records of the meetings of all managing and controlling bodies of the enterprise. The Office of the Auditor General shall like wise be sent copies of correspondence, including reports and memoranda, between the enterprise and the Ministry concerned on matters relating to the enterprise.
Within one month following the approval of the annual accounts and their presentation to the Ministry, the Ministry concerned shall, in respect of each enterprise forward to the Office of the Auditor General;
1. The annual accounts of the enterprise and consolidated accounts where applicable, with the external auditor's report.
2. The annual report of the Board of Directors.
3. Records of meetings of the managing and controlling bodies of the enterprise concerning the examination and approval of its annual accounts.
4. A statement on the Minister's (Ministry's/Government's)performance of its functions as owner during the past year in matters concerning the enterprise and wholly-owned subsidiaries.
The office of the Auditor General shall forward a copy of the documents mentioned in $ to the Storting, together with any comments on the results of its control.
These Regulations enter into force on January 1, 1992.
