The statement on the audit of EU funds in Denmark

The statement on the audit of EU funds in Denmark Extract from the report on The Audit of the State Accounts for 2005, p. 137-142 The National Audit Office of Denmark The National Audit Office of Denmark I. Audit of EU funds in Denmark Outline a. Introduction b. Overall opinion regarding EU funds in Denmark c. Audit of grants at the National Agency for Enterprise and Construction (structural funds) d. Audit of wholly or partly Community-financed grants (agricultural subsidies) at the Directorate for Food, Fisheries and Agri Business e. Audit of the Ministry of Taxation’s settlement of duties, levies and contributions to the EU’s own resources f. Audit of SKAT’s calculation of customs duties, agricultural levies, etc., and VAT receipts a. Introduction 1. Each year Denmark receives funds from the EU and likewise settles duties, levies and contributions to the EU’s own resources. Community funds consist of grants from the EU structural funds, including the European Social Fund (the Social Fund) and the European Regional Development Fund (the Regional Fund), and grants from the European Agriculture Guidance and Guarantee Fund (agricultural subsidies). Settlements include customs duties and agricultural levies, etc., (traditionally, the EU’s own resources) and contributions calculated on the basis of the VAT base and the gross national income (GNI). The NAOD plans and ...