Swedish National Audit Office
The Swedish National Audit Office (Swedish: Riksrevisionen) is the agency responsible for oversight of the state finances through financial and performance-based audits of state agencies, state-owned companies and the Government of Sweden. It serves directly under the Riksdag and is therefore independent of the Cabinet. All state agencies are required to submit copies of their annual accounts and reports to this office for review.[1]
The mission of the Swedish National Audit Office is to examine the government's activities in order to contribute to the effective management of state administration. The agency is led by three Auditors General (riksrevisorer) who are appointed for seven-year terms without the possibility of re-appointment. The Auditors General decide independently on aspects of the state government to be audited, how to do its investigations. The independence of the office and the Auditors General is specified in Chapter 13 of the Regeringsformen, which is part of the Constitution of Sweden.
The office was founded on 1 July 2003 through a merger of Riksdagens revisorer ("auditors of the Riksdag") and Riksrevisionsverket ("national auditing agency").
References
- Sveriges Riksdag (translated by Ray Bradfield), The Constitution of Sweden: The Fundamental Laws and the Riksdag Act. Sveriges Riksdag, Stockholm. 2012. ISBN 978-91-86673-25-3
- ↑ Geert Bouckaert, John Halligan (2008-02-14), Managing performance, p. 325, ISBN 978-0-415-42395-3