178th Report – Part IV : Federal State's Accounts for 2020 – Comments and tables

general assembly on December 01, 2021

In this part IV, the Court of Audit certifies the annual accounts of the Federal State for the first time. Since it is unable to obtain sufficient audit evidence, it issues a disclaimer of opinion on the annual accounts of the Federal State for 2020. The accounts contain too many significant uncertainties and shortcomings, e.g. with regard to tax revenues, the rules for valuing assets and the rules for including interdepartmental transactions within the government in the consolidated accounts.