Audit and accountability in Municipalities and Regions
The Swedish Association of Local Authorities and Regions (SALAR) provides a framework for good practice in local government audit in the “Code of audit in local government”. Our work is aimed at improving performance, transparency and accountability in the local government sector.
For more than 20 years, SALAR has provided the framework and good practice for audit in municipalities and regions. The framework is established every 4th year in the Code of audit in local government.
In Swedish local governments, the Council elects at least five auditors, nominated from political parties. Being an auditor is a position of trust. The task is to examine the executives and committees with independence, objectivity and integrity. In order to complete the task, the auditors collaborate with professional auditors, who are experts in public sector and/or chartered accountants.
The advantage of the elected auditors is their political and democratic anchorage. The use of professional auditors is a guarantee to a well-founded audit that gives the Council enough and sufficient support for their decision in the matter of discharge from liability.
SALAR works to promote development and provide knowledge, with the ambition to be a focal point for information sharing and networking on local government audit. We organize events, training and give guidance continuously.
We work collaboratively with our members and consult regularly with other stakeholders to ensure that the framework and our activities meet their needs.
In the attached document you can find further information on the system of Audit in Swedish local authorities and regions.