Swedish public sector administration

1
Swedish public sector administration

• From the Cabinet independent Central Government
  agencies and authorities (bodies), 225 000
  employed
• From the Cabinet self-governed local government
  (local parliament), 1 150 000 employed
• Comparison to private sector where
• 2 500 000 are employed

2
The Central Government sector
3
Some general principles of FMC in Swedish central
government

• Transparency of public sector operations
• Wide delegation of powers, duties and
  responsibilities
• Traditionally focus on performance management and
  following-up and evaluation of operations
• No financial controllers in form of inspectors
• Management and control are seen as integrated
  with each other

4
Financial Management and Control in Swedish
Central Government sector

• In general a decentralised structure of internal
  control in the Central Government sector
• The Budget Act (19961059) regulates overall
  requirements regarding financial management and
  control
• The aim is to keep a high level of efficiency
  and effectiveness in the operations of the
  Central Government sector

5
Financial Management and Control regulated at
several levels

• Budget Act decided by Parliament
• sets the overall objectives of economy,
  effectiveness and efficiency of operations (3
  Es)
• Ordinances and directives decided by Government
• sets out more detailed objectives for operations
• Supplementary regulations to ordinances are
  decided by ESV (delegated by Government)
• gives detailed instructions
• Supplementary manuals to the above are also
  decided by ESV (delegated by Government)
• gives practical examples