179th Report – Part IV : Federal State's Accounts for 2021

general assembly on November 10, 2022

The Court of Audit examined the 2021 annual accounts of the Federal State in its 179th Book – part IV. These consolidate the accounts of 79 departments and public bodies in addition to those of the general government departments. The Court was not able to obtain sufficient and appropriate audit evidence as a basis for its opinion. It therefore refrained from expressing an opinion, as it did for the 2020 annual accounts. Indeed, like last year, the accounts contained too many significant uncertainties and shortcomings, especially regarding tax revenues, the valuation rules for fixed assets and the rules to eliminate reciprocal transactions between public services and bodies.