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The Office of the Auditor General's report on the annual audit and control for the 2016 budget year

Document 1
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Summary

Document 1 is the Office of the Auditor General’s report to the Storting concerning the annual audit of the ministries and the central government establishments. The report is divided into three parts:

Part I: Report on the audit of the central government accounts and the accounts for the administration of Svalbard

This part presents the key findings of the audit, general remarks of far-reaching economic or fundamental importance and the Office of the Auditor General’s overall recommendations.

Part II: Audit results for the individual ministries and underlying establishments

The ministries are presented in alphabetical order. Matters that are reported in Document 1 include material errors in the central government accounts or material discrepancies between budgets and accounts, material breaches of the decisions and intentions of the Storting and the inadequate follow-up of previously reported circumstances.

Material circumstances identified during audits of the underlying establishments will be reported to the Storting if the ministry concerned is required to take specific responsibility for resolving the matter in the management dialogue or if the matter could have budgetary consequences. In any assessment of whether or not a circumstance is material, emphasis is placed on whether it concerns issues which the Storting is particularly concerned about, or issues which are the subject of public debate.

Other circumstances discovered during audits of the underlying establishments are only reported to the establishments themselves and not referred to in Document 1. However, section 2 presents an overview of the underlying establishments regarding which material remarks have been made during the year’s audit and during the past five years. The matter that the year’s remarks concern is cited in a footnote. ‘Material remarks’ means a modified report to the accounts and/or material remarks concerning the budget appropriation.

The Office of the Auditor General’s critique is given in the form of two expressions:

  • ‘Serious’ refers to circumstances that could have major consequences, or errors and deficiencies that are so great collectively that the situation must be considered serious in itself. ‘Very serious’ is only used in exceptional cases, e.g. in the event of a risk to life or health
  • ‘Reprehensible’ is used to characterise deficient administration where the consequences are not necessarily serious, such as accounting errors or deficiencies, matters with purely financial consequences, infringements of regulations or issues which have been brought up previously but still not been rectified. ‘Strongly reprehensible’ is only used in exceptional circumstances.

Part III: Extract from the central government accounts which the Office of the Auditor General is required to present pursuant to Section 75(k) of the Constitution

The extract gives an overview of the appropriation and capital accounts, as well as the accounts for the administration of Svalbard.

The document’s cover

The document cover presents an overview of the government's total income and expenditure broken down between the ministries, as well as information on the number of underlying establishments, the number of establishments with material remarks and the number of remarks concerning the ministries’ management. An overview of developments in the government's income and expenditure, etc. is also presented.

Ministry/ministries:

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

Phone: +47 22 24 10 00

Org.nr: 974 760 843