Danmarks Nationalbank is an independent and independent institution.
Danmarks Nationalbank's three main objectives are to help ensure stable prices, secure payments and stability in the financial system.
Danmarks Nationalbank contributes to ensuring stable prices by maintaining a fixed krone exchange rate against the euro. The aim is to keep inflation low, and this is done through monetary and exchange rate policy.
By being the bank for the banks, Danmarks Nationalbank ensures that payments between banks are settled securely, and in the production of cash, great emphasis is placed on design and security, so that there is continued confidence in Danish banknotes and coins.
By monitoring and assessing financial stability in Denmark, Danmarks Nationalbank helps to ensure a state in which financial problems do not spread.
The invitation to tender concerns the conclusion of a contract for statutory audit of the annual accounts of:
- Danmarks Nationalbank (CVR: 61092919),
- Danmarks Nationalbank Pension Fund in liquidation (CVR: 71971910),
- Accounting institution 0645 Government debt management, including
(i) Statsgældsforvaltningen,
(ii) the Prevention and Retention Fund; and
(iii) Danmarks Innovationsfond
and other ad-hoc tasks for the financial years 2024-2027, as well as an option to extend, cf. point II.2.7).
Danmarks Nationalbank's accounts are presented in accordance with the Act on Danmarks Nationalbank and the regulations of Danmarks Nationalbank. The accounts must be audited by 2 state-authorised public accountants, cf. section 18 of the Danish National Bank Act.
Danmarks Nationalbank's Pension Fund under Liquidation accounts shall be submitted in accordance with the Act on Corporate Pension Funds, Executive Order No. 355 of 2 April 2020, including Executive Order on Financial Reports for Corporate Pension Funds, Executive Order No. 10 of 4 January 2019. The accounts must be audited by one state-authorised public accountant, cf. section 23(1) of the pension fund's articles of association.
With regard to the accounting institution 0645, reference is made to the guidelines on the accounting principles of the national debt described in Act 203 of 15 April 1997 and the State accounting rules published on the website of the Danish Agency for Economic Affairs. Danmarks Nationalbank's internal audit has entered into a so-called section 9 agreement with the National Audit Office with regard to the audit of accounting institution 0645 The State Debt Administration, cf. section 9 of the Auditor General Act.
The audit is carried out in cooperation with internal audit. The external audit will be based to a significant extent on the work carried out by internal audit.
The audit covers quality assurance of and participation in the ongoing and final audits carried out by internal audits, which enable the external auditor to approve the annual reports of Danmarks Nationalbank and Pensionskassen as well as the presentation of the accounts of the accounting institution 0645. The audit of Danmarks Nationalbank is reported in audit reports during the year and audit minutes after the audit of the annual report, while for the Pension Fund an audit report is carried out and prepared only after the final audit. Reporting for the accounting institution 0645 takes the form of an audit report for each of the underlying entities, which is submitted to the NAO.