Appropriateness and lawfulness of HR and payroll administration

The aim of the audit is to ensure that internal control of the HR and payroll administration processes in central government accounting offices are proper and adequate; that key statutes are appropriate and that they are complied with; and that the steering of payroll administration is effective. Payroll expenses incurred from central government personnel are the largest item in the state’s operational expenditure. In the statement of revenue and expenditure in the final central government accounts for 2025, personnel expenses totalled EUR 5.5 billion (37% of operational expenditure).