The Annual Municipal Accounts – is the income statement and the balance sheet reliable? (RiR 2018:23)
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.
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