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Follow-up of previously reported administration audits

​The Office of the Auditor General will follow up 2 of 16 previously reported administration audits, the investigation into aquaculture management and the investigation into the tax authorities’ control of value added tax.

Published 10/18/2016 1:00 PM

​Document 3:1 (2016–2017) The Office of the Auditor General’s follow-up of administration audits which have been considered by the Storting was submitted to the Storting on 18 October 2016. The follow-up concerns 16 cases. In 14 of these cases, the follow-up shows that the administration has rectified the circumstances concerning which the Office of the Auditor General issued remarks. These cases have therefore been closed. Two cases will continue to be followed up.

Further follow-up

The Office of the Auditor General’s investigation into aquaculture management – Document 3:9 (2011–2012)

The number of escaped farmed salmon has been reduced since 2006, but salmon escapes remain a problem. Salmon louse still represent a major environmental and infection challenge. In addition, medicines are increasingly being used to combat salmon louse, and more and more lice are becoming resistant to these medicines.
The proportion of fish dying during the production process remains high. This also represents a serious animal welfare issue. The Ministry of Trade, Industry and Fisheries is working on a raft of measures to overcome the challenges being faced within aquaculture management. The Office of the Auditor General believes that it is too early to see the effects of the measures that the Storting has approved, and will continue to monitor the situation.

The Office of the Auditor General’s investigation into the tax authorities’ control of value added tax – Document 3:11 (2012–2013)

The Directorate of Taxes has followed up the administration’s imposition of tax surcharges, and measures have been implemented to ensure equal treatment in the imposition of surcharges. Both the Norwegian Tax Administration and Norwegian Customs have implemented measures to improve the selection of tax statements and declarations for value added tax checks.
There remains a need to improve the Value Added Tax Register, and it is important that the Norwegian Tax Administration and Norwegian Customs prioritise measurement of the effects of the information and guidance work. Responsibility for value added tax in connection with imports will be transferred from Norwegian Customs to the Norwegian Tax Administration with effect from 1 January 2017. Value added tax on imports represents a major source of revenue for the government, and it is too early to assess whether the goal of strengthened controls within this area will be achieved. The Office of the Auditor General will therefore continue to monitor the matter.

Cases that have been closed

  • The Office of the Auditor General’s investigation into reorganisation of the Norwegian Tax Administration – Document 3:4 (2011–2012)
  • The Office of the Auditor General’s investigation into the work of the Police concerning gambling crime – Document 3:6 (2011–2012)
  • The Office of the Auditor General’s investigation into ICT management in the criminal case chain – Document 3:12 (2011–2012)
  • The Office of the Auditor General’s investigation into sustainable reindeer husbandry in Finnmark – Document 3:14 (2011–2012)
  • The Office of the Auditor General’s investigation into the municipal child welfare service and the use of government instruments – Document 3:15 (2011–2012)
  • The Office of the Auditor General’s investigation into the partnership between the government and the municipality in NAV – Document 3:16 (2011–2012)
  • The Office of the Auditor General’s investigation into sustainable management of Norwegian forest resources – Document 3:17 (2011–2012)
  • The Office of the Auditor General’s investigation into the Ministry of Education and Research’s coordination of research policy – Document 3:3 (2012–2013)
  • The Office of the Auditor General’s investigation into the government's management of the property portfolio in the university and university college sector – Document 3:4 (2012–2013)
  • The Office of the Auditor General’s investigation into road toll management – Document 3:5 (2012–2013)
  • The Office of the Auditor General’s investigation into specialist training in businesses – Document 3:6 (2012–2013)
  • The Office of the Auditor General’s investigation into the municipalities’ management and control concerning services with national objectives – Document 3:7 (2012–2013)
  • The Office of the Auditor General’s investigation into whether public initiatives are being satisfactorily reviewed – Document 3:10 (2012–2013)
  • The Office of the Auditor General’s investigation into the Norwegian EEA funds – Document 3:15 (2012–2013)

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