The Ministry of Social Affairs and Senior Citizens oversees the municipalities' receipt of state reimbursement within the Ministry's responsibility areas.
Each Danish municipality is required to file an annual audit report with an auditor's certificate for the previous financial year to the Ministry of Social Affairs and Senior Citizens.
The deadline for filing the annual report to the Ministry is August 31st, except for the municipality of Copenhagen, where the deadline is November 30th.
In the audit report, the municipality's auditor explains any errors and deficiencies in the municipality's accounts and administration in the expenditure areas where the municipality can claim state reimbursement. The audit report also contains information on significant matters which may have given rise to audit observations.
The Ministry of Social Affairs and Senior Citizens reviews the municipality's audit report, including a consideration of the auditor's comments, and provides the guidance to which the audit report has given rise. Based on the municipality's audit report, the Ministry of Social Affairs and Senior Citizens makes a decision in the form of a decision letter. In the decision letter, the Ministry may e.g. request that the municipality accounts for measures taken in relation to the quality of case processing, or raise a demand for repayment of received reimbursement.
The Ministry of Social Affairs and Senior Citizens also has a guidance obligation towards the municipalities and the municipal auditors. The Ministry's guidance includes questions regarding the Financial Order and the financing regulations in the Services and Day Care Acts.