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The Office of the Auditor General’s report on the annual financial audit and control for the budget year 2014

Document 1
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Summary

Document 1 is the Office of the Auditor General's report to the Storting on the annual financial audit of the ministries and the central government agencies. The report is divided into three sections:

Section I is a report on the audit of the central government accounts and accounts for the administration of Svalbard

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.

Cases reported in Document 1 may be material errors in the central government accounts or significant budget/accounting deviations, material breaches of the Storting's decisions and intentions and inadequate follow-up of previously reported matters.

Material matters uncovered in the audit of subordinate agencies will be reported to the Storting if the ministry must take special responsibility for resolving the matter in the governance dialogue, or if the case has budgetary implications. In assessing whether a matter is material, emphasis will 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. The subject of this year’s remark is presented in a footnote. Material remarks mean a modified report on the accounts and/or material remarks on the budget allocation.

The OAG's criticism is given in the form of two expressions:

Serious denotes circumstances which could have significant consequences, or where the sum of errors and deficiencies is so great that this must be considered serious in itself. Very serious is used only in exceptional cases, for example in the event there is a risk to life or health.

Criticisable is used to characterise deficient management where the consequences are not necessarily serious, such as errors and deficiencies in the accounts, cases involving purely financial consequences, violation of regulations or issues that have been raised previously and have yet to be rectified. Highly criticisable is used only in exceptional cases.

Section III presents an extract of the central government accounts that the OAG is required to submit pursuant to Article 75k 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

The cover of the document 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. It 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