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The Annual Municipal Accounts as a basis for comparing municipalities – are the cost indicators reliable? (RiR 2018:7)

If Sweden’s municipalities used common policies to account for costs, comparisons between municipalities with different organisations would be facilitated. In addition, the risk of manipulation of the equalisation system for costs associated with the Act concerning Support and Service for Persons with Certain Functional Impairments (LSS) would be reduced, shows the Swedish National Audit Office audit.

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Updated: 15 August 2018

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