Abstract
Swedish public administration is organized on two levels: national and local. However, the local government sector is divided into two administrative systems: county councils (21) and municipalities (289). Gotland is a hybrid of a county council and a municipality, with responsibilities covering the duties of both. National and local government levels have different regulations and legislation regarding budgeting, accounting and auditing.
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Useful sites
Legislature
Budgetlag (2011:203) [The Budget Act].
Kommunallag (1991:900) [The Municipal Act].
Lagen om kommunal redovisning (1997:617) [The Municipal Accounting Act].
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Copyright information
© 2015 Torbjörn Tagesson and Giuseppe Grossi
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Tagesson, T., Grossi, G. (2015). Public Sector Accounting and Auditing in Sweden. In: Brusca, I., Caperchione, E., Cohen, S., Rossi, F.M. (eds) Public Sector Accounting and Auditing in Europe. IIAS Series: Governance and Public Management. Palgrave Macmillan, London. https://doi.org/10.1057/9781137461346_13
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DOI: https://doi.org/10.1057/9781137461346_13
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