The absence of some information from the statement has been caused by a conflict between the Accounting Act and the Museums Act, with the first providing a requirement for financial accounting of works of artistic value, whereas the other does not. Nevertheless, the SAO considers it essential that an overview of works of artistic value would be given at least in the acquisition cost.
It is definitely not acceptable that an inventory was made only in Mikkel Museum. Inventories of other museums were not made on the grounds that it is a very time-consuming and labour-intensive work. This does not justify the failure to make inventories of museum items, and raises doubts whether the values recorded in the documents actually exist.
In addition, the audit discovered other mistakes in the economic activity, including non-performance of public procurement contracts and mistakes in the preparation of the balance sheet. However, the SAO adds that no cases of corruption or misuse were identified in the course of the audit.
