The Annual Municipal Accounts – is the income statement and the balance sheet reliable?
| Audit Id | 1569921053952 |
|---|---|
| Title | The Annual Municipal Accounts – is the income statement and the balance sheet reliable? |
| Title in original language |
Räkenskapssammandraget – är resultat- och balansräkningen tillförlitlig? Swedish |
| Year | 2018 |
| Subject |
Government Operations (Budget and Spending) Municipalities |
| Type |
Performance |
| Type of performance |
Performed by single SAI |
| Comments | Shortcomings in the municipalities’ annual reports and reporting to Statistics Sweden (SCB) constitute a threat to the reliability of the Annual Municipal Accounts (Räkenskapssammandraget, RS), which is used for designing government fiscal policies. The Swedish National Audit Office recommends a tightening of checks and procedures when the information is collected by SCB. |
| Author |
Sweden |
| Materials |
Summary English Audit report Swedish |
| Contact |
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