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The municipal audit
The Municipal Audit reviews the municipality’s activities and finances in a professional and independent way.
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Quick summary of each heading on the page
Please note that all forms, digital applications (e-services) and some linked websites are currently in Swedish. Contact Citizen Service if you need help in English.
What is the task of the Municipal Audit?
The Municipal Audit is a democratic oversight function appointed by the Municipal Council. It reviews the work of the Executive Committee and all boards. The auditors examine whether operations are conducted efficiently, whether resources are used in a financially sound way, and whether accounting records are accurate and reliable. They also assess whether internal control is sufficient. Finally, they recommend whether or not the boards and committees should be granted discharge from liability.
The auditors are elected politicians but work independently and without party influence. They are supported by professional auditors. The results are documented in audit reports and in an annual audit statement, which includes the auditors’ recommendation on discharge from liability.
How does the Municipal Audit work?
The Municipal Council appoints auditors who follow an annual plan based on risk and significance. Professional auditors carry out parts of the work. The reviews are done by studying documents and reports, and through interviews with committees and officials. At the end of the year, the auditors present their annual audit statement to the Municipal Council.
Audit Plan
An audit plan describes what the Municipal Audit intends to review during the year. The plan ensures that important areas in the municipality are examined.
The plan is based on risk and significance. This means that the auditors select areas where there may be risks of errors or shortcomings, or where the review is especially important for citizens and the municipality’s development.
An audit plan may include:
- Financial issues, such as budget and accounting.
- How the municipality complies with laws and regulations.
- How boards and committees govern and follow up operations.
- The quality of municipal services, such as healthcare, schools, or elderly care.
- How the municipality works with internal control to prevent errors and misuse of resources.
Audit Review
An audit review is the practical work carried out by the auditors and their professional experts. The purpose is to determine whether the municipality uses resources correctly and achieves the goals set by the council.
An audit review may involve:
- Studying documents and reports.
- Interviewing politicians or officials.
- Analyzing results and comparing them to set goals.
- Compiling findings in a report with conclusions and recommendations.
All reviews end with a public report. The report highlights strengths, identifies shortcomings, and recommends improvements.
Why does the Municipal Audit exist?
The Municipal Audit exists to safeguard democracy and strengthen citizens’ trust. It ensures that resources are used properly, that services function well, and that governance is transparent. Through its oversight, the audit contributes to legal certainty and continuous improvement of the municipality.
Access the 2024 Audit Plan and Reviews
Request previous years’ audit plans and reviews by contacting the municipality. The easiest way is by email: kommunen@boden.se
contact the Municipal Audit
Send letters to the municipal auditors:
Revisionen
Bodens kommun
961 86 Boden
To contact a specific auditor, please email or call Citizen Service.
Do you want to access a specific document? Contact Citizen Service, and we will help you retrieve and read the full document.
Contact
Citizen Service
E-mail: kommunen@boden.se
Phone: +46 921 620 00