SWEDEN



SWEDEN
RIKSERVISIONEN, Swedish National Audit Office

Table of Attributes	Table of Contents

Table of Attributes

Independence

Legal basis

Mode of Appointment and Qualifications

Mode of Removal

Condition of Service

Jurisdiction

Reporting procedure

Powers – Administrative

Appointment of staff

See Also - Section 10

See Also - Section 15

Sweden

Excerpts from the Instrument of Government (RF 12:7)

Art. 7. Riksrevisionen is an authority under the Riksdag whose function is to audit the activities carried out by the State. More detailed rules concerning the activities of Riksrevisionen are set out in the Riksdag Act and other legislation. Under provisions laid down in such legislation, the National Audit Office’s audit may extend also to activities other than activities of the State.

Riksrevisionen is managed by three Auditors General, who are elected by the Riksdag. The Auditors General decide independently, having regard to the rules laid down in law, what activities shall be audited. They determine independently and severally how their audit shall be carried out and formulate their own conclusions on the basis of their audit.

The Office also has a Board, which is appointed by the Riksdag. The Board’s task is to monitor audit activities, to put forward to the Riksdag the proposals and reports which result from the audit reports and audit statements of the Auditors General, and to determine draft appropriations under the national budget and the annual reports of the Office.

The Riksdag may sever an Auditor General from his appointment only provided the Auditor General no longer fulfils the requirements for the office or has been guilty of gross neglect.

Riksrevisionen (The Swedish National Audit Office) Terms of Reference Act (2002:1023)

According to Chapter 12, Section 7 of the Instrument of Government, Riksrevisionen is an agency organised under the Riksdag (The Swedish Parliament) whose function is to audit the activities carried out by the state.

The Auditing of State Activities etc. Act (2002:1022) contains provisions on Riksrevisionen audits. Other acts also contain provisions on Riksrevisionen audits.

Riksrevisionen shall be managed by three Auditors General. One of the Auditors General shall be responsible for the administrative management of the agency.

Chapter 8, Sections 11 and 13 of the Riksdag Act contains provisions on the election of Auditors General and the board.

The Auditors General shall decide jointly on the allocation of their respective auditing areas.

The respective Auditors General shall decide what they are to audit within their audit areas. They shall consult among themselves beforehand.

The Auditors General shall decide independently on their respective audit matters. An Auditor General may instruct an official of Riksrevisionen to determine audit matters on his behalf.

Section 12 of the Auditing of State Activities, etc. Act (2002:1022) provides that the most important audit matters shall be compiled in an annual report. The Auditors General shall jointly decide on the report.

The Auditors General shall jointly decide on the orientation and organisation of activities, rules for working procedure and also the financial and personnel administrative regulations that shall apply for their own operations and which should not be decided by the Riksdag Administration in accordance with Section 2, first paragraph, items 2, 3 and 7 of the Riksdag Administration Terms of Reference Act (2000:419).

According to the preconditions stated in Section 6, first paragraph, items 2 and 3 of the Public Employment Act (1994:260), the Auditors General may in specific cases decide that only Swedish nationals may be employed within the Riksrevisionen.

The Auditors General shall report to the board on work concerning the most important audits and how the audit plan is being monitored.

The Auditors General may prescribe by rules for working procedures or by a specific decision that administrative matters that do not need to be decided upon by them acting jointly may be determined by the Auditor General responsible for the administrative management of the agency or by some other official of the agency.

A matter that must be determined by the Auditors General acting jointly may be determined by only two Auditors General, provided there is special reason to do so. Such a matter may be determined by only one Auditor General if it is so urgent that a decision cannot be deferred without substantial inconvenience.

At meetings of the Auditors General the chair shall be taken by the Auditor General responsible for the administrative management of Riksrevisionen. If he or she is not present at the meeting, the chair shall be taken in the first instance by the person who has been an Auditor General for the longest time and in the second instance by the elder of them.

The view supported by two of the Auditors General shall apply or, in the event of an equality of votes, the view supported by the chair.

Chapter 3, Section 8, first and fourth paragraphs of the Riksdag Act provide that the Auditors General may, jointly or independently present proposals to the Riksdag on matters concerning the competence, organisation, personnel and operational procedures of Riksrevisionen.

An Auditor General may present proposals in accordance with the first paragraph only after consultation with the other Auditors General.

1. proposals and reports to the Riksdag resulting from decisions of the Auditors General in audit matters relating to performance audits and the annual report together with the auditor’s reports on the annual accounts of the State, the Riksbank (The Swedish Central Bank) and the Bank of Sweden Tercentenary Foundation,

3. annual reports and accounts, interim reports and proposals for appropriations from the national budget for Riksrevisionen.

Before the board decides upon a proposal for an appropriation from the national budget, it shall obtain the opinion of the Riksdag Administration thereon.

The board is competent to make decisions when the chair and at least half the other members are present.

An Auditor General shall give written notice to the Riksdag of the following circumstances

1. possession of shares in a limited company as referred to in Section 2 Chapter 4 of the Auditing of State Activities etc. Act (2002:1022),

2. contracts of a financial nature with former employers such as contracts concerning salary or pension benefits paid during the period covering the appointment with Riksrevisionen,

4. any independent income-generating activity carried on besides his duties as Auditor General,

5. assignment with a municipality or county council unless such appointment is of a merely temporary nature, and

6. any other employment, assignment or other ownership that may be deemed to affect the performance of his or her duties.

This provision is contained in the supplementary provision 8.12.2 to the Instrument of Government.

Riksrevisionen shall have a staff disciplinary board with the Auditor General having responsibility for administrative management as its chair. The board shall in addition comprise, besides staff representatives, such members as the agency may appoint. The following matters shall be considered by the board:

1. termination of employment by reason of personal circumstances, but not in cases of probationary employment,

The staff disciplinary board is competent to make decisions when the chair and half the other members are present.

The Fees etc. for Duties within Parliament, its Agencies and Organs Act (1989:185) contains regulations on fees for members of the board and their deputies.

When members or their deputies travel or perform official functions in the course of their duties, they shall be entitled to compensation as provided by Chapters 4 and 5 of the Financial Terms for Members of Parliament Act (1994:1065) and the application regulations there under. When determining entitlement to compensation, the residences of members and their deputies in their home district shall be deemed to be their place of service.

Riksrevisionen shall be responsible for internal audits of the agency being carried out.

Riksrevisionen shall every year, no later than 22 February, submit to the Riksdag an annual report on the last budget year.

Riksrevisionen shall every year, no later than 15 August, submit to the Riksdag an interim report on the first six months of the financial year.

The Parliamentary Finance Committee shall be responsible for carrying out audits of Riksrevisionen.

Riksrevisionen shall make plans for its activities during times of crisis and war.

Riksrevisionen shall represent Sweden as the Supreme Audit Institution in an international context.

Within its area of activity Riksrevisionen may carry out assignments and provide services at international level.

Riksrevisionen may take payment for such assignments and services. Riksrevisionen shall determine the amount of the charges and determine the use of the income thereby received.