The Ministry of Social Affairs and Housing oversees the municipalities' receipt of state reimbursement within the Ministry's responsibility areas. This task has been delegated to The Danish Authority of Social Services and Housing.

Each Danish municipality is required to annually report the result of their audit with an auditor's certificate for the previous financial year to the auditing system (kommunalrevision.star.dk)

The deadline for filing the annual audit results to the auditing system is August 31st, except for the municipality of Copenhagen, where the deadline is November 30th.

In the audit results, 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 Danish Authority of Social Services and Housing reviews the municipality's audit report, including a consideration of the auditor's comments, and provides the necessary guidance to which the audit results have given rise. Based on the municipality's audit results, The Danish Authority of Social Services and Housing 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 Danish Authority of Social Services and Housing also has a guidance obligation towards the municipalities and the municipal auditors. This guidance includes questions regarding the Financial Order and the financing regulations in the Services and Day Care Acts.

For further information, contact the The Danish Authority of Social Services and Housing at refusion@sbst.dk.