Good Governance in the Public Sector An international framework Gert jönsson

the swedish national audit office Background Initiated by IFAC and CIPFA (the Chartered Institute of Public Finance & Accountancy) International Reference Group (WB, IMF, OECD, UNCTAD, INTOSAI, etc.) Intended to be relevant for government as a whole as well as individual entities Several versions, preliminary consultation with some SAIs and INTOSAI bodies, nine responses Final Consultation Draft mid June 2013 Final Framework mid October An instrument for the Riksdag’s exercise of parliamentary control Audits public administration at the national level Contributes to: Economical use of resources Effective and efficient administration Transparency in decision-making Cost-effective use of tax revenues Compliance by public administration with ordinances, directives, rules and regulations Achievement of objectives set The Swedish NAO and the Auditors General have an independent status which is laid down in the national constitution

The Framework 7 principles the swedish national audit office The Framework 7 principles Strong commitment to integrity, ethical values, and the rule of law Openness and comprehensive stakeholder engagement Defining outcomes in terms of sustainable economic, social, and environmental benefits Determining the interventions necessary to optimize the achievement of intended outcomes Developing the capacity of the entity, including the capability of its leadership and the individuals within it Managing risks and performance through robust internal control and strong public financial management Implementing good practices in transparency and reporting to deliver effective accountability The concept of parliamentary control exists in a number of countries. Its concrete manifestations depend on the individual system of government in each country. In Sweden, one of the Riksdag’s primary tasks is to scrutinise central-government activities at all stages – before, during and after implementation. The Riksdag wishes to make sure that its decisions are implemented as intended. To do this, it has five instruments at its disposal. The Swedish NAO is one of them.