The Standing Committee on Scrutiny and Constitutional Affairs is reviewing the annual report from the Office of the Auditor General on financial audits for 2024. The auditor concludes that the government accounts are materially correct but flags that 14 departments and parliamentary bodies have unauthorised overspending totalling over 960 million kroner. Of 230 annual accounts examined, 220 are free from material errors, while 10 contain potential significant deficiencies.
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The auditor criticises the Sámi Parliament for guaranteeing loans between 2017 and 2019 for the purchase, operation and renovation of facilities for the Sámi museum Várdobáiki AS, in violation of the Constitution § 75 and the budget regulations § 6.
The auditor finds it unsatisfactory that the Norwegian Labour and Welfare Administration has not established access controls and logging in databases for its systems handling old-age pensions, disability benefits, contractual pensions and parental benefits, as required under the government's financial regulations.
The auditor criticises the Labour and Welfare Administration's monitoring of grants for orthopedic aids for failing to meet requirements under the National Insurance Act and the government's financial management regulations, and notes that its invoice checks and compensatory controls together do not satisfy internal control standards appropriate to risk and materiality.
The auditor criticises the Norwegian Tax Administration for insufficient compliance with the financial regulations on preventing and detecting economic crime, and for failing to comply with tax administration law requirements on imposing additional tax following information audits.
The auditor finds it unsatisfactory that police districts and specialist agencies are not conducting and documenting all procurements in accordance with procurement rules, and that police have drawn on framework agreements beyond their stated value without adequate systems and procedures for tracking.
The auditor finds it unsatisfactory that the Directorate for Education and Training has not established procedures to assess overall risk levels when selecting private kindergartens and schools for inspection, and that half of inspections consist of documentation reviews rather than checks on whether funds benefit children and pupils.
The auditor finds it unsatisfactory that the Norwegian Public Roads Administration does not ensure that taxable use of service vehicles is documented, creating substantial risk that it has failed to report all taxable use of service vehicles to the tax authorities.