Financial Risk:
Low
Score:
72/100
Asset Disposals
Q24
83/100
How effective are controls over the disposal of assets, and is information on these disposals, and the proceeds of their sale, transparent?
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The Sales Division (Salgsafdelingen) within the Danish Ministry of Defence Acquisition and Logistics Organisation (DALO) (Forsvarsministeriets Materiel- og Indkøbsstyrelse) is the authority dealing with…
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Minor/civilian items such as cars are auctioned to the public in open competition. This is done online through a private company and sales are…
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The financial results of disposals are regularly published in two sources: the annual reports of the Defence Command and the defence budget as it…
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Q25
75/100
Is independent and transparent scrutiny of asset disposals conducted by defence establishments, and are the reports of such scrutiny publicly available?
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Beyond the Danish National Audit Office’s scrutiny of the annual state budget, research indicates that asset disposals specifically are not scrutinised on a regular…
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The Danish National Audit Office is governed by legislation (The Auditor General Act) which, among other things, guarantees its independence [1]. Research found no…
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Judging only by the single audit report that research found, audit reports on assets disposals are not made available to the public, but are…
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Secret Budgets
Q26
50/100
What percentage of defence and security expenditure in the budget year is dedicated to spending on secret items relating to national security and the intelligence services?
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The annual financial appropriation of the Danish Defence Intelligence Service is published on the DDIS website, the Ministry of Defence website and in the…
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Q27
25/100
Is the legislature (or the appropriate legislative committee or members of the legislature) given full information for the budget year on the spending of all secret items relating to national security and military intelligence?
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The parliamentary committee called the Committee on the Intelligence Services (Udvalget vedrørende Efterretningstjenesterne, Kontroludvalget) conducts parliamentary oversight of DDIS (see Q21) (1). The mandate…
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Q28
13/100
Are audit reports of the annual accounts of the security sector (the military and intelligence services) subject to parliamentary debate?
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The parliamentary committee called the Committee on the Intelligence Services (Udvalget vedrørende Efterretningstjenesterne, Kontroludvalget) conducts parliamentary oversight of DDIS (see Q21) (1). The mandate…
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There are no indications that audit reports of the DDIS annual accounts have been subject to parliamentary debate during the last two years [1].…
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Q29
100/100
In law, are off-budget military expenditures permitted, and if so, are they exceptional occurrences that are well-controlled? In practice, are there any off-budget military expenditures? If so, does evidence suggest this involves illicit economic activity?
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By law, no public expenses must be made which do not comply with the Financial Act as adopted by Parliament or in an intermediate…
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This indicator has been marked Not Applicable, as there are no off-budget expenditures.
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Research found no instances of off-budget military expenditure [1]. This perception was confirmed by a former civil servant [2].
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Q30
75/100
Are mechanisms for accessing information from the defence sector effective?
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The Public Administration Act (Forvaltningsloven) and the Public Information Act (Offentlighedsloven) regulate the public’s access to information from the public sector, thus including the…
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This indicator is not assigned a score in the GDI. The classification of information is governed by administrative directive [1] and in accordance with…
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According to the Public Information Act, FOI requests shall be finalized within seven workdays unless in exceptional circumstances where “e.g. the extent or complexity…
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Q31
100/100
Do national defence and security institutions have beneficial ownership of commercial businesses? If so, how transparent are details of the operations and finances of such businesses?
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Though not prohibited by law [1], research indicates that the Danish Defence does not own any commercial businesses at the moment [2]. The last…
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This indicator has been marked Not Applicable, as national defence and security institutions do not have any beneficial ownership of commercial businesses.
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Military-owned Businesses
Q32
100/100
Are military-owned businesses subject to transparent independent scrutiny at a recognised international standard?
View QuestionIllegal Private Enterprise
Q33
75/100
Is there evidence of unauthorised private enterprise by military or other defence ministry employees? If so, what is the government’s reaction to such enterprise?
View QuestionActual Military Spending
Q77
94/100
Is comprehensive data on actual spending on defence published during the budget year?
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Data on actual spending on defence is published in two sources. The defence budget as listed in the Finance Act contains data on spending…
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The defence budget is disclosed in full. However, only the aggregated budget of the Danish Defence Intelligence Service is stated [1]. As explained in…
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There is evidence that the annual reports of the defence (containing actual spending) are published in March the following year, hence c. three months…
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The annual reports of the defence contains some explanations of variances between the published budget and actual spending, but these are made in broad…
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