The Riksrevisionen is the national public agency for independent audit of state activities. The three Auditors General decide independently on what is to be audited, how the audit is to be carried out, and which conclusions is to be drawn from each audit.
Legal basis
The basis for the work of the Riksrevisionen is layed down in the Instrument of Government, one of Sweden’s fundamental laws or part of the ”constitution” (Art. 7, Ch. 12). There it is maintained that the Riksrevisionen is an agency 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 Riksrevisionen’s audit may extend also to activities other than activities of the State.
Mode of Appointment and Qualifications
The Riksrevisionen is headed by three equal Auditors General who the Riksdag appoints for seven years each. The present and first Auditors General were, however, appointed for three, five and seven years, respectively, and have a background as state civil servants. An Auditor General can only be discharged from the office by the Riksdag if she or he ”no longer fulfils the requirements for the office or has been guilty of gross neglect”. There are only a few formal requirements of qualification on the Auditor General. No person who is bankrupt, debarred from trading, or has an administrator under the terms of the Parental Code may be an Auditor General.
The Riksrevisionen is the central public audit institution. Its audit mandate covers all state activities with few exemptions. Consequently the Riksrevisionen audits the Parliamentary Administration and Parliament’s associated bodies, the Government Offices, government agencies including their regional and local branches, state-owned companies and foundations, and national subsidy transfers to households, business and government bodies.
Reporting procedure
The reporting of Riksrevisionen concerns financial and performance auditing. The Riksrevisionen also prepares a consolidated annual audit report, which brings together relevant observations on all accounts examined, and submits it to the Government. The report is designed to highlight issues and problems of general interest, and contains remarks and recommendations for action to improve central government controls.
Financial audit reporting
The audit reports and auditor’s certificates for the annual financial audit contains a formal opinion (audit statement) as to whether the agency’s annual report is clear or has been qualified. These documents are submitted to the Government, with a copy to the agency in question. Audit reports and auditor’s certificates on the three agencies under the Riksdag are however not submitted to the Government.
The Auditor General responsible submits the audit report on the State’s annual accounts to the Government and the Riksdag. The same Auditor General also informs the Advisory Board of the Riksrevisionen about the content of the audit report. The Advisory Board may submit proposals or statements to the Riksdag with regard to the audit report.
Performance audit reporting
The Auditors General are to inform the Riksrevisionen Advisory Board of the content of their performance audit reports. Except in the case of agencies under the Riksdag, these reports are also to be submitted to the Government.
The Riksrevisionen carries out formal follow-up work on performance audit reports after six months. The results achieved by the performance audit are presented in the Annual Report and Accounts. In general the publication is able to report that significant change have taken place.
The Riksrevisionen’s reports receive considerable attention from the media as a result of increased concern about public expenditure. Audit reports, results of government investigations and official comments are all free available to the general public.
Testimonials
The Riksrevisionen has access to all information it requires for its audit work, such as documents and data in all forms, including those classified as secret. In addition audit staff gain access to staff on all levels of state public service. Under the principle and legal act of public access to information, the Riksrevisionen’s own audit files can be examined after audit work has been completed, along with lists of all those interviewed in the course of its work.
Budget Allocation
The budget of the Riksrevisionen for 2004 is 269 million Swedish krona. In addition the budget for 2004 for the Riksrevisionen’s assignments and services in the international area is 40 million Swedish krona (budget in total appr. 30 million euros).
The Riksdag appoints an advisory board for the Riksrevisionen consisting of eleven sitting members and eleven deputy members. The role of the board is stipulated in the constitution. The Advisory Board’s tasks are inter alia to monitor audit activities (the audit plan), to consider putting forward to the Riksdag conclusions and recommendations in the audit reports and the audit statements of the Auditors General, to decide on the budget proposal for the Riksrevisionen and determine the financial statement and reports from the Auditors General on results of the Riksrevisionen.
Appointment of staff
The Riksrevisionen has nearly 300 employees, of whom more than 200 are based in Stockholm and the rest in three regional offices. Approximately 130 staff work in financial audit and 90 in performance audit. The remainder are supportive staff, eg. administrative and clerical.
All audit staff are graduates, predominantly in economics and the social sciences. Candidates generally take an examination before being accepted by the Riksrevisionen. Staff are largely trained on the job, but in addition regular training courses and seminars are held. A few years professional training, which ends with a series of tests performed by an external body, is arranged for financial audit. If successful in the tests qualified staff will receive a certification. Well-qualified staff with financial administration, accounting and audit experience are sought after by ministries, agencies and other public administration bodies.