Several of the transactions in which the accounts are based on, do not correspond with the decisions and intentions of the Storting. Serious violations of the relevant regulations have also been revealed, and some transactions are not acceptable when viewed in the light of the norms and standards for government financial management.
The comments apply specifically to comprehensive errors in the payment of salaries due to defects in the basic data, deficient internal control in pay-related areas, violations of the regulations for public procurements, defective procedures and audit trail within the practice of horizontal trade, and lack of updated inventory lists at the units involved in international operations. In addition, the Office of the Auditor General criticises the Armed Forces Military Organisation for having exceeded its given allocations by approximately NOK 1.15 billion.
However, some areas have shown positive development – for example balance sheet items have been more systematically organised and reconciliations have been made between the salary system and the accounting system.
The Office of the Auditor General notes that the Ministry of Defence takes a serious view of the reported errors and deficiencies and will ensure that efforts to achieve efficient budget and financial management of good quality will be monitored.
On 5 April 2005 the Storting adopted a resolution to request the Office of the Auditor General to submit a separate report to the Storting as soon as possible concerning a review of the Ministry of Defence’s accounts for 2004. Document no. 3:8 (2004-2005) The Office of the Auditor General’s review of the Ministry of Defence’s accounts for 2004 was submitted to the Storting on 27 May.
The provision concerning delayed public access to documents that are compiled by or sent to the Office of the Auditor General in connection with the Document no. 3:3 series (2005–2006) has been repealed, cf. Section 28, paragraph 2 of the Auditor General Act.