38 | Annual Report 2019 What were the complaints about? Access to public records under the Access to Public Administration Files Act etc. The complaints under this heading are primarily about refusals by authorities to give access to information or documents. A large proportion of the complaints are against the central government. Approximately half of the complaints received by the Ombudsman in 2019 about access to public records were from journalists. Children The Ombudsman’s Children’s Division receives complaints from children and young people, but the complaints lodged with the Ombudsman in relation to children are especially from parents or from other relatives or caregivers. Many complaints are about support measures for children and young people. The Ombudsman also receives a number of complaints relating to schools. For instance, a mother complained because her son had been refused access to his municipal primary and lower secondary school for a week. Institutions for adults The institutions which these complaints concern include prisons, psychiatric wards and institutions for adults with disabilities. As residents and inmates typically spend 24 hours a day in the institution, the complaints cover all aspects of life. Examples are contact with relatives and friends, the food available in the institution, dissatisfaction with a mattress or feelings of unsafety because of other residents or inmates. In addition, a small number of residents and immates complain about staff speaking to them in a rude manner. Environment and building Many complaints under this heading are made by dissatisfied neighbours. Complaints may be about, for instance, loss of privacy due to overlooking from a building, smells from a pig farm or noise from a school. The Ombudsman also receives a number of complaints about wind turbines and telephone masts. The complaints typically concern issues relating to compliance with rules on environmental protection and building legislation. In 2019, there were a large number of complaints about long processing times of authorities which consider appeals against municipal decisions on environmental and building matters. Personnel matters (including freedom of expression) The majority of complaints about personnel matters are from public employees who are dissatisfied with a negative reaction from their employer, such as dismissal, a warning or a reprimand. For instance, a schoolteacher complained because he was relocated to another school from one day to the next. A small proportion of complaints relate to the freedom of expression of public employees. These complaints are made mainly by affected employees or their union. Taxation Complaints relating to taxation are handled by the Ombudsman’s Taxation Division. They are received from citizens and businesses, including professional representatives of complainants, such as practising lawyers specialised in tax law and accountants. Examples of the subject matter of complaints include property assessments, tax assessments based on estimates and long processing times. For instance, a man complained to the Ombudsman because after five years he still had not received a reply to a complaint to the Tax Appeals Agency. Social benefits and services Complaints concerning social benefits and services account for a large proportion of the complaints received by the Ombudsman. The majority of these complaints involve municipalities, Udbetaling Danmark (an authority responsible for a number of public benefits) or the National Social Appeals Board and are about, for instance, pensions, home help, cash benefit, accompaniment or technical