Riksrevisionen

Summary

Riksrevisionen (the Swedish National Audit Office) was established in 2003 under Riksrevisionslagen (2002:1022) and replaced the three previously separate audit offices. Its independence is constitutionally protected in Chapter 13 of the Instrument of Government (Regeringsformen), which is one of Sweden's four fundamental laws. The Auditor General (riksrevisor) is appointed by the Riksdag for a single non-renewable term of seven years and may not be removed before the end of that term, conferring strong independence. Riksrevisionen audits all central government agencies, state-owned companies, and recipients of state grants, conducting both financial and performance audits. Under the Riksrevisionslagen, the Auditor General has a statutory right of access to all information, records, and premises necessary for audit purposes. Audit reports are published without prior government review and submitted directly to the Riksdag. The budget is a legislative line item.