Audit of the Central Government Annual Report for 2015 (RiR 2016:6)

The Government’s formulations in the Central Government Annual Report for 2015 do not fairly represent the link between the expenditure ceiling and the surplus target. In addition, the expenditure ceiling is circumvented in that expenditure referring to 2016 is brought forward to 2015. The Swedish NAO takes the view that the decision is equivalent to increasing the expenditure ceiling for 2016. Questions of such importance should normally be dealt with by the Riksdag and not the Government alone.