Audit of EU funds in Denmark 2007

Audit of EU funds in DenmarkNovember2008 A note to the reader: Rigsrevisionen’s audit of Danish EU funds takes place in collaboration between the internal auditors/controllers in the three ministries that are responsible for the admin- istration of Danish EU funds, i.e. the Ministry of Foods, Agriculture and Fisheries, the Ministry of Taxation, and the Ministry of Economic and Business Affairs. These ministries contribute management statements on accounting in the EU areas, and the internal auditors/controllers organise their work to ensure that audit findings may be incorporated into Rigsrevisionen’s audit opinion. AUDIT OF EU FUNDS IN DENMARK 1 Audit of EU funds in Denmark RIGSREVISIONEN’S DECLARATION ON EU FUNDS IN DENMARK Reliability of accounts In Rigsrevisionen’s opinion, the 2007 accounts of the EU areas: the European Social Fund, the European Regional Development Fund, agricultural and fishing subsidies, the VAT contribution and the GNI contribution have been prepared in compliance with the government’s accounting rules. The accounts give a true and fair view of EU grants, duties, levies and contributions for the year under review and of the financial position at the end of the financial year. As regards settlement of customs duties and agricultural levies, etc., Rigsrevisionen’s preliminary opinion is that the settlement is not true and fair, but contains errors which have a financial impact. Legality and regularity ...