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The Office of the Auditor General’s report on the annual financial audit and control for the budget year 2013

Document 1 (2014-2015)
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Summary

Section I is a report on the audit of the central government accounts and accounts for the Svalbard administration. It presents the main findings of the audit, general remarks that have a major financial scope or are of interest to the public, and the OAG’s paramount recommendations.

Section II presents the audit results for each ministry and its subordinate agencies. The ministries are presented in alphabetical order.

Each presentation contains the following items:

  • Item 1 provides an overview of the Ministry's budget, accounts and area of responsibility.
  • Item 2 presents the main findings from the annual audit and development trends in the Ministry's area. Cases reported in Document 1 can be material errors in the central government accounts or significant budget/accounting deviations, material breach of the Storting's decisions and intentions and inadequate follow-up of previously reported matters. Material matters uncovered in the audit of subordinate agencies, which the Ministry must take special responsibility for resolving in the governance dialogue, or that may have budgetary implications, will also be reported to the Storting. In assessing whether a matter is material, emphasis will also be placed on whether it concerns issues that the Storting is particularly concerned about, or that are topics of public debate. Other matters that have been uncovered in the audit of subordinate agencies, are reported only to the agencies and are not discussed in Document 1. Item 2, however, provides an overview of subordinate agencies that have received material remarks in this year's audit and the past five years. Material remarks mean a modified report on the accounts and/or material remarks on the budget allocation. 
  • Item 3 contains a detailed description of the main findings and the OAG's assessments.
  • Item 4 presents the proposed measures that the OAG believes that the Ministry should consider. 
  • Item 5 recites the main points of the Minister's response to the OAG's remarks and recommendations. The ministers’ responses are included in their entirety in Annex 1, in alphabetical order.
  • Item 6 discusses any remarks on the Minister's response.

Section III presents an extract of the central government accounts that the OAG is required to submit pursuant to Article 75 k of the Norwegian Constitution. The extract provides an overview of appropriation and capital accounts as well as accounts for the administration of Svalbard.

The cover of the document, which can be folded out, provides an overview of the state’s total revenues and expenditures broken down by ministry, as well as information on the number of subordinate agencies, the number of agencies with material remarks and the number of remarks concerning the ministries’ management. The cover also provides an overview of the development of state revenues and expenditures etc.

Ministry/ministries:

Riksrevisjonen, Storgata 16, P.O. Box 8130 Dep, 0032 Oslo, Norway

Phone: +47 22 24 10 00

Org.nr: 974 760 843