The scope of the law
section 1 of this Act contains provisions relating to Chapter 9.
the Constitution Act.
The provisions apply to activities which
Member of the Administration, the parliamentary ombudsmen and
The National Audit Office is responsible for. Provisions for the Riksbank is
Act (1988:1385) om Sveriges riksbank.
What is being said about the results in section 37, second paragraph, the
not, however, apply for Parliamentary Administration in terms of
the result of the parliamentary nämndmyndigheter. Team (2013:356).
Efficiency and results
section 2 of the Agency's activities, the high efficiency
pursued and good housekeeping are observed.
3 § the museums shall for the Riksdag account operational goals
and the results achieved.
Grants and titles
Grant conditions
4 § when the Riksdag according to Chapter 9. 3-5 of the Constitution Act allocates
funding for specified purposes, shall grant type grants
be used. The following conditions shall apply to the appropriations
authority is disposes.
Authority may temporarily exceed the appropriation by taking
in claim a credit of up to three per cent of appropriations of
assigned funds. Available funds in the following year shall
is reduced by an amount equivalent to the costs taken
grant credit.
The authority may use underspends (used appropriations under)
in the following year, at the latest two years after the date of the grant
last was built on the State budget.
Authority may decide that funds in a designated funds
shall be used.
The Parliament, for a specific appropriation, shall decide on other terms.
Accounting for appropriations and titles
paragraph 5 of the revenue authority can dispose shall be accounted
against income title.
section 6 transfer payments should be reported against the appropriations of the financial year as
payment is made. Expenditure on transfers of goods and
services should be reported against the appropriations of the financial year to which the
the cost relates.
Expenditure for own activities to be reported against the appropriation it
financial year to which the cost relates;
Other expenditures shall be accounted against the appropriations of the financial year to
which the expense relates.
Accounting for income title shall be made in respect of the financial year to which the
income related.
Accounting should be done on an ongoing basis.
The Parliament can decide to report against appropriations or
income title shall be made on any other basis. Law (2008:1062).
Report on State budget
section 7 of the Authority's revenue and expenditure shall be shown gross
on the State budget.
If the income of a business should only help cover
business spending, however, may net expenditure is accounted for
appropriation.
Accounting alongside State budget
section 8 A business where the Authority's expenses are covered
with business income and where authority is to receive
the proceeds shall not be accounted against the appropriation or
income titles.
Financial obligations
Order appropriations
section 9 for that purpose and with no more than the amount which the Riksdag
Decides, the Agency may order goods or services, and
decide on subsidies, reimbursement, loans or similar which causes
expenditure in recent financial years than the year State budget concerns.
Commitments in the ordinary course of business
10 § the museums shall assume the State economic
obligations that are necessary for the day-to-day
the work satisfactorily.
Authority may as a tenant or leaseholder is not without
the Riksdag included rental or leasing agreements with
lasting longer than six years.
Supply of capital
Financing of fixed assets
section 11 of the fixed assets used in the Agency's
activities, with the exceptions set out in paragraphs 12 and 13,
within one or more frames as the Riksdag annually determines,
financed with loan limit at the national debt Office. However, this does not
If Parliament decides that funding is to be made by other means.
The Swedish national debt Office decides on interest rate and other terms of
such loans.
Fixed assets which are not used in the Agency's
activities financed with appropriations.
12 § art objects, condominiums and land and such
investments, which mainly aims to preserve
National buildings financed with appropriations.
section 13 a fixed asset, despite the provisions of 11 and
12 §§ financed by donation or contribution, if the premium or
the donation shall be responsible for all or part of the financing.
Working capital
14 § the museums shall use one account in
The national debt Office for the funds the Agency disposes of their
activity.
Working capital in the Authority's activities may be financed with
credit of the interest account. The credit may not exceed ten
percent of the grant funds allocated during the year and as
authority is disposes of its activities, unless the Parliament
decides otherwise. The Swedish national debt Office decides on interest and other
conditions for the credit.
The authority is to receive interest income accruing on
interest account.
Leasing
section 15 of A contract hire or hire purchase (leasing) may meet during
If, over the life of the economic
life expectancy, resulting in a lower cost for the State than
acquisition through purchase.
Compensation for input VAT
16 § the museums shall be entitled to compensation for the amount,
corresponding input tax under VAT Act
(1994:200), relating to the business.
The authority has not, however, be entitled to compensation if the
input tax is subject to the limitations of the right of deduction
in accordance with Chapter 8. 9, 10, 15 or 16 of the VAT law.
Fees
section 17 of the authority may collect fees and determine the amount of the
size for goods and services that it provides only
If, under section 18 or 19 of the other team or by a
in particular, the authority of Parliament.
The fee is calculated so that the top covers the Authority's
costs for the business. Fees referred to in section 19 of the first
subparagraph shall, however, be determined on the basis of the rules
apply to authorities under the Government.
section 18 of the authority may, if it is consistent with the Agency's
task according to the law, for a fee, provide
1. magazines and other publications,
2. information and course material,
3. conferences and courses,
4. premises,
5. equipment,
6. public procurement and resource coordination and
7. information in electronic form.
The goods and services referred to in the first subparagraph may be provided
only if the activity is of a temporary nature or of less
scope.
section 19 of the Reichstag administration and the Swedish National Audit Office may levy
fees for copies, transcripts and transcripts of public
documents.
For the Parliamentary Ombudsmen are specific provisions of paragraph 27 of
the law (1986:785) with instruction for the parliamentary ombudsmen.
Law (2012:892).
section 20 Authority to receive fee income according to § 19 and
fee income from voluntary demand goods and services
that agency, if revenue in whole or
partly to cover the Agency's costs for the business.
Acquisition and transfer of Government property
section 21 of the 22-32 §§ stated grounds for authority over
the State's property.
The provisions do not apply, however, such fee as the authority
shall draw on the basis of section 20 or the sale of goods for
which such fee is charged.
What applies in the case of sale according to the 24, 25, 27 and
28 section shall also apply to replacement.
What about real property in this law shall also apply to
leasehold and building that is movable property.
Real estate and condominium
section 22 of the Parliament administration, acquire and manage real
property and housing law. Law (2012:892).
section 23 of the Parliament administration shall submit to the Parliament proposals
to an investment plan. The plan shall include
1. indication of acquisitions and new construction and remodeling of real property
and condominium,
2. proposals for the financing of investments and
3. a disclosure of investment projects with a cost
more than 20 million. Law (2012:892).
section 24 of the Parliament administration shall not, without the parliamentary
authorization to sell real property. Law (2012:892).
section 25 of the Parliament Administration may decide to sell the condominium on
the property is no longer required for the Agency's activities.
Law (2012:892).
Shares and participations
section 26 Authority must not without the Riksdag use
State funds or other assets to
1. set up companies, foundations, associations or similar
legal entity or
2. acquire shares or participations in companies or do
capital investment in such entities referred to in 1.
section 27 Authority shall not, without the Riksdag decide
If the sale of shares in a company.
Other movable property
section 28 of the authority may decide to entrust other movable property other than
such as set out in paragraphs 25 and 27, if the property is no longer needed
for the Agency's activities or become unusable or if the
not purchased with State funds. Law (2010:1818).
Business sense
section 29 of the acquisition and sale shall be carried out in a professional manner.
Appropriation of payments
section 30 of the Swedish Parliament decided on the sale of property,
income is recognised in the income position of the State budget, if
not Parliament decides otherwise.
section 31 Of the Parliament Administration has decided on the sale of
tenant, management outlining the income to
finance investments that are part of such an investment plan
referred to in section 23. Law (2012:892).
32 § If an authority in other cases than those referred to in section 31 has
decided on the sale of movable property, the authority may
disposal sales proceeds as follows. Has
the assets financed
1. with the funding, the authority may dispose of the sales income
to the extent that it exceeds the book value of the property,
2. with the loans, the Agency may dispose of the remains of the
sales income since the debt has been settled,
3. otherwise, the authority may dispose of the whole
sales income.
Income may only be appropriated in the business where the sold
the estate has been used.
Donations
Receipt of donations
33 § an authority receives a donation, where the purpose of the
the donation is closely related to the Authority's activities. A
donation may not be received if it can discredit
authority or damage the Agency's reputation. The Riksdag
Ombudsmen and national audit office may not accept a donation of
It is likely to restrict the independence of the investigative
the business.
section 34 an agency may not receive a donation without parliamentary
consent, if the transferred property
1. consists of immovable property or tenant of the property shall
be retained by the State for longer than two years after it
get the free disposition of the property,
2. must not be disposed of or
3. would result in an increased need for authority by funds from
the State budget.
If the property consists of a cultural object, the Agency may take
against the property, although it may not be sold.
Accounting
Public accountability
35 § Authority is accountable to Parliament for the
activities it conducts, the funds and other assets
at the Authority's disposal. Accountability
also includes the Agency's debt and other economic
obligations.
Generally accepted accounting principles
36 § the museums are posting required. Accounting obligations
be carried out in accordance with generally accepted accounting principles.
Accounts shall give a true and fair view of the operations, the
financial performance and position as well as the management of
the Authority's funds and other assets.
Annual report
37 § the museums shall each year no later than February 22, leave a
annual report to Parliament for the last completed
fiscal year.
The annual report shall consist of the results,
income statement, balance sheet, bulletin accounting and notes.
In the annual report should provide an assessment of the management of the
internal control and checks on the Authority's
reassuring. Law (2010:1818).
Reporting to the State information system for budgeting
and follow-up
38 section Reporting to the State information system for
budgeting and monitoring shall be carried out in the manner and in the
scope applicable to authorities under the Government.
Internal control
§ 39 Agency's management shall ensure that
the authority is an internal control which acts
in a reliable manner. Law (2010:1818).
40 section With internal control refers to the process
aimed at the Agency with reasonable assurance fulfils its
business responsibility. In this process to include elements
risk analysis, control measures, monitoring and documentation.
Law (2010:1818).
Internal audit
41 section at the Agency, there shall be an internal audit.
An authority shall coordinate its internal audit with another
authority. Law (2010:1818).
42 § internal audit of the Agency, based on an analysis of
business risks independently examine whether management's
internal control is designed so that the authority
with reasonable certainty fulfils its business responsibility.
Internal audit shall be conducted in accordance with good practice for internal auditing
and internal auditors. Law (2010:1818).
43 § the Agency's management shall adopt guidelines and
the audit plan for the internal audit service and response
of internal audit observations and recommendations.
Law (2010:1818).
Measures in response to the audit observations
44 § the museums shall annually report to Parliament which
measures the authority has taken or intends to take with
response to audit observations. Law (2010:1818).
Appeal
section 45 Decisions under this law may not be appealed.
Law (2010:1818).
Detailed rules
§ 46 Parliamentary Board may announce the regulations needed
for the purposes of this Act. Before the Board of Parliament
decide whether such regulations should the relevant authorities is given
opportunity to be heard. Member of the Board of Directors may not decide on
such provisions that limit the Parliamentary Ombudsman or
National audit independence in the investigative activities.
Law (2010:1818).
Transitional provisions
2006:999
1. this law shall enter into force on 1 January 2007.
2. the provisions of sections 35 and 36, paragraph 37 and 38 §
apply for the first time for the financial year 2007.
Law (2006:1523).
2008:1062
This law shall enter into force on 1 January 2009. Decision pursuant to section 6 of the
the sixth paragraph may, however, be taken prior to the entry into force.
2010:1818
This law shall enter into force on 1 January 2011. The provision in the
paragraph 37 applied the first time for the financial year
2011.
2012:892
1. this law shall enter into force on 1 January 2013.
2. The provision in paragraph 1 of its new wording applied first
time in respect of the financial year 2013.
