The Annual Municipal Accounts as a basis for comparing municipalities – are the cost indicators reliable?
| Audit Id | 1571127867106 |
|---|---|
| Title | The Annual Municipal Accounts as a basis for comparing municipalities – are the cost indicators reliable? |
| Title in original language |
Räkenskapssammandraget som underlag för kommunjämförelser – är kostnadsmåtten tillförlitliga? Swedish |
| Year | 2018 |
| Subject |
Auditing and Financial Management Government Operations (Budget and Spending) Municipalities |
| Type |
Performance |
| Type of performance |
Performed by single SAI |
| Comments | 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. |
| Author |
Sweden |
| Materials |
Audit report Swedish Summary English |
| Contact |
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