/Entry into force: 01/01/2017

Chapter 1. Introductory provisions



The scope of the law



section 1 of this Act contains provisions relating to Chapter 9.

the Constitution Act.



section 2 of the provisions of the Act apply to such activities as a member of the Administration, the parliamentary ombudsmen and the National Audit Office is responsible for. Provisions for the Riksbank Act (1988:1385) om Sveriges riksbank.



What is being said about the results in Chapter 9. paragraph 3, the second subparagraph shall not apply, however, to the administration of Parliament regarding the outcome of the parliamentary nämndmyndigheter.



Efficiency and results



section 3 of the Agency's activities will be high efficiency sought and good housekeeping are observed.



4 § the museums shall for the Parliament to account for the business ' goals and the results achieved.



Chapter 2. Budgeting and accounting for income and appropriations



Income and appropriations



1 § For budgeting and accounting of revenue for the State budget, income titles for various kinds of income shall be used.



2 section For budgeting and accounting of the Agency's expenditure for specified purposes on the State budget, grants may be used.



Budgeting and accounting for State budget



section 3 of the revenue and expenditure to be budgeted and accounted for gross income and appropriations, with the exceptions set out in section 4.



section 4 of the revenue authority is to receive will not be budgeted and accounted for income.



Should income completely or to a designated part cover in a particular activity, income and the corresponding expenses nor budgeted or reported against appropriation. If the income to an undetermined portion to cover expenses of a business, revenue is recognised in the appropriation (financial instruments: disclosures).



Terms and conditions for grants



§ 5 authority may temporarily exceed the appropriation by a credit equivalent to no more than three percent of the designated facility (notice the credit). The following year, the available funds are reduced by an amount equivalent to the provisions grant the credit.



section 6 the authority may use underspends on an appropriation (used appropriations under) during the following year. Unused funds may be used at the two years after the facility was built on the State budget.



section 7 the authority may decide that funds in a designated appropriations will not be used.



§ 8 the provisions of paragraphs 5 to 7 shall not apply if the Parliament for a particular appropriation will decide on other terms.



Accounting for income and appropriations



§ 9 Accounting for income and funding will be made pursuant to paragraphs 10 and 11, unless Parliament decides otherwise.



section 10 of the income from fees is recognized against income title the year revenue relates. Other income to be reported in respect of the financial year to which the income relates.



If income pursuant to paragraph 4(2) are reported against the appropriation, will report to be done on the same basis as applies to the expenditure that is recorded against the appropriation under section 11.



section 11 of the expenditure on transfers should be reported against the appropriations of the financial year in which payment is made. Expenditure on transfers of goods and services should be reported in respect of the financial year to which the costs relate.



Administrative expenditure should be reported against the appropriation the year costs relate. Expenses for special economic benefits reported departure, however, the financial year to which the expenditure relates.



Other expenditure to be reported the financial year against appropriations expenditure relates.



paragraph 12 of the Report should be ongoing.



Chapter 3. Financial commitments



Order appropriations



(1) the authority may for the purpose and the amount that the Swedish Parliament decided for ordering goods or services, as well as decide on subsidies, reimbursement, loans or similar, involving expenditure in the later financial year than the budget concerns.



Authority may, however, without specific authorization to make financial commitments for the State if these amount to no more than ten percent of a designated funding, up to a maximum of SEK 10 million.



If the authority requests an authorization referred to in the first subparagraph, it shall specify the year the financial commitment is calculated to affect spending.



Commitments in the ordinary course of business



2 § the museums shall without special authorization from the Parliament make such financial obligations of the State which is necessary for the operations to function satisfactorily.



Authority may, however, as the tenant or lessee not without the Riksdag included rental or leasing agreements lasting longer than six years.



Chapter 4. Financing of investments



Fixed assets used in the Agency's activities



section 1 of the fixed assets used in the Agency's activities, with the exceptions set out in paragraphs 2 to 5, within the credit lines which the Riksdag decided for financial year is financed with loans in the national debt. The Swedish national debt Office decides on interest rate and other terms and conditions of such loans.



section 2 of the fixed assets used in the Agency's activities may entirely or partially financed by contributions received from non-governmental donors.



paragraph 3 of the fixed assets used in the Agency's activities must be procured by the Authority enters into a contract hire or hire purchase (leasing). Such an agreement may only be concluded if, over the entire economic life of the asset, resulting in a lower cost for the State than the acquisition through purchase.



section 4 of the fixed assets used in the operations contained in such an investment plan referred to in Chapter 5. paragraph 3 may be financed with such sales revenue referred to in Chapter 5. 11.



paragraph 5 of art objects, condominiums and land as well as such investments aimed principally at conserving the national buildings, regardless of whether the asset is used or not in the Agency's activities financed with appropriations.



Other assets



section 6 of the assets, which are not covered by the provisions of paragraphs 1 to 5 shall be financed through appropriations.



Working capital



7 § the museums shall use an interest account at the national debt Office for the cash authority disposes of their activities. The authority may dispose of the interest income and interest expenses to finance the resulting interest account.



§ 8 net working capital in the Authority's activities may be financed with the credit of the interest account. The credit may, unless Parliament decides otherwise, amount to a maximum of 10% of the grant funds allocated during the year and that the authority can dispose of their activities. The Swedish national debt Office decides on interest rate and other terms of credit.



Other provisions




section 9 provisions of 1 – 6 to 8 sections do not apply if the Parliament for a particular authority or acquisition decides about any other funding.



Chapter 5. Acquisition and transfer of property



Introductory provisions



section 1 of the 2-12 sections set out grounds for authority over the State's property. The provisions do not apply such charges as the authority may dispose of pursuant to Chapter 6. section 5 or the sale of goods for which such fees are charged.



What about real property in 2-4 paragraphs shall also apply to leasehold and building that is movable property.



With the sale referred to in 4, 5 and 7 to 9 sections even byte.



Real estate and condominium



section 2 of the Parliamentary Administration, acquiring and managing property and residential rights.



3 § management of Parliament shall submit annually to the Parliament proposals to an investment plan. The plan shall contain information on acquisitions and new construction and remodeling of real property and housing law, as well as proposals for the financing of investments.



If the cost of an investment project exceeds SEK 20 million to the project are reported separately in the investment plan.



section 4 of the Parliament administration shall not, without the Riksdag sell real property.



paragraph 5 of the Parliament Administration may decide to sell the condominium if the property is no longer required for the Agency's activities.



Shares and participations



6 § the museums shall not, without the Riksdag using State funds or other assets to



1. set up companies, foundations, associations and similar legal entities,



2. acquire shares or interests in companies, or



3. make a capital contribution of such entities referred to in 1 and 2.



7 § the museums shall not, without the Riksdag to sell shares in a company.



Other movable property



section 8 authority may decide to entrust other movable property than the one described in §§ 5 and 7 if the property is no longer required for the Agency's activities or become unusable or if it is not purchased with State funds.



Business sense



9 § Acquisition by purchase or Exchange and sale shall be conducted in a professional manner, unless special reasons speaking against it.



Appropriation of payments



section 10 of the Swedish Parliament decided on the sale of property which it administers, it shall report the income on an income title, unless Parliament decides otherwise.



section 11 Has the Parliament Administration decided on the sale of property, management outlining the income to finance investments that are part of such an investment plan referred to in section 3.



section 12 if the authority in other cases than those referred to in section 11 has decided on the sale of movable property, the authority may dispose of the sales proceeds as follows. Has the property been financed



1. with the funding, the authority may dispose of the remains of the sales income since the funds corresponding to the book value reported against an income title,



2. with the loans, the Agency may dispose of the remains of the sales income since the loan has been resolved,



3. otherwise, the authority may dispose of the entire sales income.



If the income from the sale of property referred to in the first subparagraph 1 amounts to a smaller amount, the authority may dispose of the whole income.



Income may only be appropriated in the business where the sold property is used.



Chapter 6. Fees



The right to take out and calculate fees



section 1 the authority may collect fees and determine the fees for goods and services that it provides, and only if, it follows from paragraph 2 or 3, of another law or of a special authorization by Parliament.



section 2 of the authority may, if it is compatible with the tasks of the authority in accordance with 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.



Goods and services in accordance with the first paragraph may be undertaken only if the activity is of a temporary nature, or on a smaller scale.



paragraph 3 of the Parliamentary Administration and the Swedish National Audit Office may charge fees for copies, transcripts and transcripts of public documents.



For the parliamentary ombudsmen, there are specific provisions on such charges as referred to in the first subparagraph of paragraph 27 of the law (1986:765) with instruction for the parliamentary ombudsmen.



4 § Fees shall, unless Parliament decides otherwise, be calculated so that the top covers the Authority's costs for the business. Charges referred to in paragraph 3 of the first subparagraph shall be determined on the basis of the rules applicable to the public authorities in General.



Disposition of fee income



section 5 Authority to receive fee income under paragraphs 2 and 3, as well as fee income from voluntary demand goods and services that the authority provides.



Chapter 7. Donations



Receipt of donations



section 1 the authority may receive a donation, where the purpose of the donation is closely related to the Authority's activities.

A donation may not be received if it can discredit the authority and/or damage the Agency's reputation.



The parliamentary ombudsmen and national audit office may not receive a donation if it is liable to restrict the independence of the investigative activities.



2 § the museums shall not accept a donation without Parliament's consent, if the transferred property



1. consists of immovable property, leasehold, building which is movable property or condominium and property shall be retained by the State for longer than two years after the Agency receives the free disposition of the property,



2. consists of shares in a company,



3. must not be disposed of, or



4. would result in an increased need for funds from the State budget for the authority.



If the property consists of a cultural object, the Agency may receive such property even though it may not be sold.



Chapter 8. Compensation for input VAT



section 1 the Agency has a right to compensation for the amount corresponding to input tax under the VAT Act (1994:200), relating to the business.



The authority has not, however, be entitled to compensation if the input tax are subject to restrictions in the right to deduct in accordance with Chapter 8. 9, 10, 15 or 16 of the VAT law.



Chapter 9. Accountability and audit



General Ledger



section 1 the Agency is accountable to Parliament for the activities it carries out, and for the assets it manages and disposes of.

Accountability also includes the Agency's liabilities


and other financial commitments.



Generally accepted accounting principles and fairly present



section 2 of the Agency's accounting required. Books and records of the authority shall be performed in a manner consistent with generally accepted accounting principles.



Accounts shall give a true and fair view of the business, financial performance and position as well as the management of its assets.



Annual report



3 § the museums shall, by 22 February each year submit an annual report to Parliament for the last completed financial year.



The annual accounts shall consist of reporting, income statement, balance sheet, Bulletin report and notes.

The authority shall, in the annual accounts also submit information about other conditions essential for parliamentary follow-up and review of the business.



section 4 of the annual report shall be signed by the Agency's management.



The signature means that management certify that the annual accounts give a true and fair view of the results and of costs, revenue and the Authority's financial position.



The management shall, in connection with the signature submit an assessment of the internal control system and control at the Agency are adequate.



Revision



paragraph 5 of the Agency's activities to be audited by the audit.

Provisions on the revision can be found in the law (2002:1022) on revision of State activities and the law (2002:1023) with instruction for the Swedish National Audit Office.



6 § the museums shall annually report to Parliament what action it has taken or intends to take in response to the audit observations.



Internal control



section 7 of the Agency's management shall ensure that the authority is an internal control which acts in a reliable manner.



Internal audit



section 8 at the Agency, there shall be an internal audit.



Authority may coordinate its internal audit with another authority.



§ 9 the internal audit will be based on an analysis of business risks independently examine whether management's internal control is designed so that the Authority fulfils its function management with reasonable assurance.



section 10 internal audit to be conducted according to good practice of internal audit and internal auditors.



section 11 of the Agency's management shall adopt guidelines and audit plan of the internal audit and on measures in response to internal audit findings and recommendations.



Reporting to the State information system for budgeting and tracking



section 12 Reporting to the State information system for budgeting and monitoring shall be carried out in the manner and to the extent applicable to State authorities in General.



10 Cape. Other provisions



Regulations



section 1 of the Parliament Administration may, after giving the parliamentary ombudsmen and national audit office the opportunity to comment, provide for the application of this law. Such regulations shall not limit the Parliamentary Ombudsman or the national audit independence in the investigative activities.



Appeal



paragraph 2 of the decision pursuant to this law may not be appealed.



Transitional provisions



2016:1091



This law shall enter into force on the 1 January 2017, when the Act (2006:999) with finance administrative regulations, etc., for the management of Parliament, the parliamentary ombudsmen and national audit office expires.