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The Swedish National Audit Office audits central government activities

We follow up on whether money at the central government’s disposal is being used as decided by the Riksdag, by examining the effects of political reforms and verifying that government agencies’ annual reports are accurate and comply with prevailing regulations.

Central government agencies’ annual reports

We audit central government agencies’ annual reports. This involves auditing some 225 annual reports and activities amounting to just over SEK 1,300 billion each year.

The government agencies’ own reporting forms the basis of our audit. Our audit aims to ensure that finances are in good order and the government agencies are in compliance with current rules and decisions. We do not audit everything in detail, but rather focus on areas where we have identified risks that could lead to major misstatements in the government agencies’ annual reports.

We take a proactive approach and maintain a dialogue with the government agencies to enable them to correct misstatements and deficiencies. This approach is effective. Only 6% of the government agencies’ annual reports contain major misstatements. We report any major misstatements that we identify in the auditor’s reports we submit.

The Government is the recipient of our auditor’s reports concerning government agencies and state-owned companies. The Riksdag is the recipient of our auditor’s reports concerning the annual reports of authorities under the Riksdag. Each audited government agency receives a copy of the auditor’s report.

Audited entities

  • Central government
  • The Government Offices and, with the exception of the Swedish National Pension Funds, the administrative agencies accountable to the Government
  • The Riksdag Administration, the Parliamentary Ombudsmen, the Riksbank and Stiftelsen Riksbankens Jubileumsfond (the Bank of Sweden Tercentenary Foundation)
  • The Palace Administration and the Royal Djurgården Administration.

The effectiveness and efficiency of central government activities, initiatives and reforms

We examine the Government’s and government agencies’ implementation of policies decided by the Riksdag, including the effects of political reforms.

Our focus is on how well the central government:

  • prudently manages its resources
  • makes use of its resources
  • achieves its intended objectives

Our audits cover all the areas for which the central government is responsible or finances. We focus on areas that cost a great deal of money or are important for citizens, areas that are challenging for the central government to address and where we have identified a risk of deficiencies. Our audits help to improve important activities.

Audited entities

  • The Government, the Government Offices, the courts and the administrative agencies accountable to the Government
  • The Riksdag Administration and authorities under the Riksdag
  • The Palace Administration and the Royal Djurgården Administration
  • Certain limited companies, if the activities are regulated by law, if the state is the owner or if the state has influence over the operations in various ways.
  • Certain foundations, if the activities are regulated by law, or if the foundation was established by or is managed by the state.
  • Unemployment insurance funds’ processing of unemployment benefits

In some cases, we can also examine how municipalities, associations or companies use grants received from the central government.

We audit international organisations

The Swedish National Audit Office also audits certain international organisations in which Sweden is a member.