Rigsrevisionen
Summary
Rigsrevisionen (the National Audit Office of Denmark) is an independent institution of the Folketing established in its modern form on 1 January 1976, with statutory basis in the Rigsrevisorloven (consolidated act, lovbekendtgorelse nr. 101 af 19. januar 2012). The Auditor General (rigsrevisor) is appointed by the Folketing's Public Accounts Committee (Statsrevisorerne) for a six-year term, renewable for a further four years. Rigsrevisionen audits the accounts and financial management of the Danish central government, including all ministries, state agencies, and bodies with state participation. Under the Rigsrevisorloven, the office has a statutory right of access to all relevant information, documents, accounts, and records held by audited entities. Annual reports and special reports are submitted to the Statsrevisorerne and made public without prior executive review. The budget is a legislative line item.
Independence Scorecard
| Appointment | Legislative appointment |
|---|---|
| Term length | 6 years |
| Removal standard | For cause only |
| Budget independence | Legislative line item |
| Subpoena power | No |
| Compel testimony | No |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | None — reports published directly |
Statute
- Name
- Lov om revisionen af statens regnskaber m.m. (Rigsrevisorloven)
- Citation
- Lovbekendtgorelse nr. 101 af 19. januar 2012 (Rigsrevisorloven); Grundloven § 47
- Full text
- Full text of law →
Jurisdiction scope
Central government ministries, agencies, state institutions, and bodies with state participation; audits revenues, expenditures, assets, and administration on behalf of the Folketing