Swedish National Audit Office
The Swedish National Audit Office (NAO, Swedish: Riksrevisionen) is the agency responsible for oversight of the state finances through financial and performance-based audits of state agencies, state-owned companies and the Swedish government. It is independent of all cabinet ministries and serves directly under the Riksdag (Swedish parliament). All state agencies are required to submit copies of their annual accounts and reports to this office for review.
The NAO is part of the oversight of the executive branch by the legislative branch (the Riksdag). The NAO's mission is to examine the governments activities in order to contribute to the effective management and management of the state administration. The agency is led by three Auditors General (riksrevisorer) who are appointed for sever-year terms without possibility for re-appointment. The Auditors General decide independently what aspects of the state government should be audited, how the work is to be carried out and what recommendations to publish based on the audits. The independence of the NAO and the Auditors General is specified in Chapter 13 of the Instrument of Government (Regeringsformen), which is part of the Constitution of Sweden.
The NAO was founded on 1 July 2003 when it took over the responsibility from the Parliamentary Auditors (Riksrevisorerna) and its precursor agency Riksrevisionsverket ("National Auditing Agency").
- Sveriges Riksdag (translated by Ray Bradfield), The Constitution of Sweden: The Fundamental Laws and the Riksdag Act. Sveriges Riksdag, Stockholm. 2012. ISBN 978-91-86673-25-3