Kommunal revision : En rättslig analys

Detta är en avhandling från Uppsala : Acta Universitatis Upsaliensis

Sammanfattning: This is a thesis in administrative law that deals with questions concerning control and accountability on the local governmental level. Focus is set on the construction with a laymen-auditing system for controlling the administration. The Swedish system is special in this regard. Demands for efficient and independent control and audit collides with the local self government which in Sweden is extensive. It is often said that the local politicians are examined and controlled by their own collegues. In an audit perspective that creates questions and doubts of the audit function and concept in the context of Swedish local government. This thesis identifies some of the main problems and also tries to solve them.The thesis has three purposes.The first is to explore and describe the system of local government audit, The second purpose is to discuss the system of local government audit de lege lata The third purpose is to evaluate the current situation.The evaluation is based on three criteria as basic elements of audit. The criteria are the following:-credibility,-standards of evaluation,-feed-back.The result of the evaluation is that the efficiency of the local government audit can be questioned, since the audit fails to fulfil these criteria. For example, the competence of the audit is not guaranteed by legal demands on the audit or the auditor. This fact creates a lack of credibility. The independence is also questionable. The political parties, are in the background and reflects on the audit context in a negative way. The auditor who has a future political career to consider is not independent in relation to the other party members who are subject to examination.The conclusion of the thesis is that the local government audit is a democratic instrument that fails to fulfil some of the basic criteria of audit. The efficiency of the audit is therefore in question. The problem of guaranteeing the members of the municipals and county councils that satisfying control and examination is carried out is ultimately a task for the legislator to solve. The state has the responsibility to create a system where taxpayors money is used in the public business in an economic efficient and lawful way.

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