no 1 Three themes –– three auditing perspectives Eva Lindblom, Director Tallinn

no 2 Threats against society Preparedness for nuclear accidents –SNAO assesses the overall capacity of the government agencies responsible to manage the urgent action to be taken at a nuclear accident and the long term action to be taken after an accident Safety of hydroelectric-power dams –SNAO has examined whether the Swedish state has fulfilled its responsibility for the safety of dams Preparedness to deal with… –Threat against the financial system –Pandemics –Safety in drink-water supply –Transportation of dangerous gods

no 3 Preparedness for nuclear accidents (2007:4) Audit scope: –SNAO assesses the overall capacity of the government agencies responsible to manage the urgent action to be taken during a nuclear accident and the long term action to be taken after an accident –SNAO has not assessed the risk likelihood that a nuclear accident will occur. Nor has the SNAO examined the work carried out to prevent accidents. Conclusions –The preparedness of government agencies for nuclear accident is not assured –The objectives and requirements laid down by the Riksdag and the Government are partially unclear –Fees to be paid by the nuclear power industry are determined on the basis of incomplete information –The endurance of operational staff is uncertain –All government agencies are not evaluated after exercises –Co-operation among government agencies does not meet all needs –Weak supervision by the Swedish Rescue Service Agency –The Government does not perform overall follow-up of preparedness

no 4 Public finances and fiscal policy Is the fiscal policy framework sustainable? –The macroeconomic forecasts in the budget bills (2006:23) –The Government´s monitoring of the surplus target (2006:27) –The Government´s Preparation and Statement of Tax Expenditure (2007:3) –The Government´s tax forecasts (2007:5) –Audit of the Annual Report for the Swedish Government (2007:13) –The sustainability of public finances (i.e. demographic changes) –The link between the surplus target and the expenditure ceiling –The Government´s presentation of budget-effects due to reforms

no 5 Sustainable framework in terms of… Has the Government presented –Forecasts, high-quality data, –in a way which is systematic and gives a true an fair view (principles and methods should be relevant and clearly described, deviations from target should be presented, explained and justified) Does the Government statement –of tax-expenditure provide adequate documentation for on-going scrutiny of the same kind as for the general appropriations on the expenditure side of the central government budget?

no 6 The macroeconomic forecasts in the budget bills (2006:23) Audit question: Has the Government presented high-quality macro-economic data underpinning the budget bills and spring fiscal-policy bills submitted in ? Recommendations: Expand and develop presentation and publish documentation …

no 7 State-owned companies In the Budget Bill for 2007 the Swedish Government announced its intention to carry out a review of all State-owned companies. The Government plans to sell companies worth a total of SEK 200 billion (€ 21 billion) during its current term of office ( ) SNAO has examined the Government´s preparation of its proposal in relation to the sale of six companies.

no 8 Government´s preparation of its proposal to sell state-owned companies Audit scope –To examine whether the Government has carried out a review of of all State-owned companies, which was announced in the Budget Bill for –Has the Government prepared the Government Bill 2006/07:57 in a satisfactory way and has the preparatory work been documented Conclusions –The documentation produced by the Government to underpin the proposal to the Riksdag is not sufficiently comprehensive for assessing weather it would be appropriate to sell the companies –The shortage of documentation related to the review carried out by the Government has made it difficult to make an ex post examination of the Governments action and of important chains of events in relation to its management of State-owned companies. –The documentation carried out at the Ministry of Enterprise, Energy and Communication, fails to meet the requirements as to documentation stated by the Committee on the Constitution of the Riksdag