DOCSLIB.ORG

Audit and Accountability in Local Government in Sweden

Total Page：16

File Type：pdf, Size：1020Kb

Download full-text PDF Read full-text

Load more

Audit and Accountability in Local Government in Sweden Anna Eklöf Lotta Ricklander Swedish Association of Local Authorities and Regions Sweden in short facts Population: 10 million inhabitants Form of government: Constitutional monarchy, parliamentary democracy. Parliament: The Riksdag, with 349 members in one chamber. Capital: Stockholm. The largest city in Sweden. Population 942 000 The three democratic levels The task of the municipalities Social services Childcare and preschools Elderly care Care for the physically and intellectually disabled Primary and secondary education Planning and building issues Health and environmental protection Refuse collection and waste management Emergency services and emergency preparedness Water and sewerage The task of the regions Healthcare Regional development Infrastructure and public transport Cultural institutions Revenues of the municipalities and regions Other revenue 5% Other revenue 5% Rents and leases 4% Fees and charges 3% Sale of services and Targeted government grants contracts 1% 3% Fees and charges 7% Grant for pharmaceutial benefits 10% General government Government grants 14% grants 5% Tax renvenue 69% Tax revenue 74% The Swedish Association of Local Authorities and Regions (SALAR) SALAR represents all 290 municipalities and all 20 regions. Negociates with national government SALAR decides upon the Code of audit in Local government Municipal audit in Sweden – the role of the SAI Locally owned audit (like in Norway, Denmark, UK, the Netherlands) The SAI Riksrevisionen audits only the national authorities, not the municipal/regional The SAI Riksrevisionen can sometimes scrutinize in the municipalities, for example in the audit of government grants and how they are used – but only to shed light over results – not to place any acccountability in the municipalities Accountability in municipalities/regions Elections every 4th year Municipal Council Citizens Executive board Auditors Elected by Committees Accountable to Only politically elected members of the executive board and other Municipal companies committees are accountable to the council Municipal audit ● The purpose is stated in the Local Government Act. (new from 2018) ● Audit is a democratic instrument; a part of the local self-government. ● The Council elects at least 5 politically elected auditors that report to the Council each year (an independent audit committee). ● Professional auditors assist the elected auditors. ● All scrutiny is made according to the Code of Audit in Local government The rule of conduct - independence . The elected Auditors …choose independently what to audit …choose independently methods and audit experts …make independent judgments. The Auditors do not act party-political. The Audit task ● The auditors audit all activities that executive board and committees, as well as municipal companies, perform every year. ● Audit is based on a risk assessment ● Audit includes financial, performance and compliance perspectives. The task is to judge if: 1. operations have been performed consistently with their purpose stated by the Council, national laws, and in a financially satisfactory manner. 2. the internal control has been adequate. 3. the accounts are correct. The Result of the audit Audit papers on each project - always full transparency for citizens Judgement of accountability in the audit report at the end of the year The auditors can give remarks or discharge from liability The Council makes the final decision upon discharge from liability or not. Added value The auditors in each municipality: Give recommendations in each audit report Sometimes (rarely) arrange training in internal control and anti-corruption for the Executive board and the committees The code of conduct prevents them from engaging in further governance issues SALAR, as a normative actor: Spreads facts about municipal audit and the Code of Local government audit Works with regional networks around different subjects like risk assessment, internal control, reporting etc Organizes several projects around best practice models - regarding to auditing (this year, audit of co-owned municipal companies and risk assessment) Thank you! [email protected] [email protected].
Recommended publications
  • The Turkish Diaspora in Europe Integration, Migration, and Politics

    The Turkish Diaspora in Europe Integration, Migration, and Politics

    GETTY GEBERT IMAGES/ANDREAS The Turkish Diaspora in Europe Integration, Migration, and Politics By Max Hoffman, Alan Makovsky, and Michael Werz December 2020 WWW.AMERICANPROGRESS.ORG Contents 1 Introduction and summary 4 Key findings 9 Detailed findings and country analyses 34 Conclusion 37 About the authors and acknowledgments 38 Appendix: Citizenship laws and migration history in brief 44 Endnotes Introduction and summary More than 5 million people of Turkish descent live in Europe outside Turkey itself, a human connection that has bound Turkey and the wider European community together since large-scale migration began in the 1960s.1 The questions of immigra- tion, citizenship, integration, assimilation, and social exchange sparked by this migra- tion and the establishment of permanent Turkish diaspora communities in Europe have long been politically sensitive. Conservative and far-right parties in Europe have seized upon issues of migration and cultural diversity, often engaging in fearmonger- ing about immigrant communities and playing upon some Europeans’ anxiety about rapid demographic change. Relations between the European Union—as well as many of its constituent member states—and Turkey have deteriorated dramatically in recent years. And since 2014, Turks abroad, in Europe and elsewhere around the world, have been able to vote in Turkish elections, leading to active campaigning by some Turkish leaders in European countries. For these and several other reasons, political and aca- demic interest in the Turkish diaspora and its interactions
  • Decentralising Immigrant Integration: Denmark's Mainstreaming Initiatives in Employment, Education, and Social Affairs

    Decentralising Immigrant Integration: Denmark's Mainstreaming Initiatives in Employment, Education, and Social Affairs

    Decentralising Immigrant Integration Denmark’s mainstreaming initiatives in employment, education, and social affairs By Martin Bak Jørgensen MIGRATION POLICY INSTITUTE EUROPE Decentralising Immigrant Integration Denmark’s mainstreaming initiatives in employment, education, and social affairs By Martin Bak Jørgensen September 2014 ACKNOWLEDGMENTS This report, part of a research project supported by the Kingdom of the Netherlands, is one of four country reports on mainstreaming, covering Denmark, France, Germa- ny, and the United Kingdom. Migration Policy Institute Europe thanks key partners in this research project, Peter Scholten from Erasmus University and Ben Gidley from Compas, Oxford University. © 2014 Migration Policy Institute Europe. All Rights Reserved. Cover design: April Siruno Typesetting: Rebecca Kilberg, MPI No part of this publication may be reproduced or transmitted in any form by any means, electronic or mechanical, including photocopy, or any information storage and retrieval system, without permission from MPI Europe. A full-text PDF of this document is available for free download from www.mpieurope.org. Information for reproducing excerpts from this report can be found at www.migrationpolicy.org/about/copyright-policy. Inquiries can also be directed to [email protected]. Suggested citation: Jørgensen, Martin Bak. 2014. Decentralising immigrant integra- tion: Denmark’s mainstreaming initiatives in employment, education, and social affairs. Brussels: Migration Policy Institute Europe. TABLE OF CONTENTS
  • 1 the Turks and Europe by Gaston Gaillard London: Thomas Murby & Co

    1 the Turks and Europe by Gaston Gaillard London: Thomas Murby & Co

    THE TURKS AND EUROPE BY GASTON GAILLARD LONDON: THOMAS MURBY & CO. 1 FLEET LANE, E.C. 1921 1 vi CONTENTS PAGES VI. THE TREATY WITH TURKEY: Mustafa Kemal’s Protest—Protests of Ahmed Riza and Galib Kemaly— Protest of the Indian Caliphate Delegation—Survey of the Treaty—The Turkish Press and the Treaty—Jafar Tayar at Adrianople—Operations of the Government Forces against the Nationalists—French Armistice in Cilicia—Mustafa Kemal’s Operations—Greek Operations in Asia Minor— The Ottoman Delegation’s Observations at the Peace Conference—The Allies’ Answer—Greek Operations in Thrace—The Ottoman Government decides to sign the Treaty—Italo-Greek Incident, and Protests of Armenia, Yugo-Slavia, and King Hussein—Signature of the Treaty – 169—271 VII. THE DISMEMBERMENT OF THE OTTOMAN EMPIRE: 1. The Turco-Armenian Question - 274—304 2. The Pan-Turanian and Pan-Arabian Movements: Origin of Pan-Turanism—The Turks and the Arabs—The Hejaz—The Emir Feisal—The Question of Syria—French Operations in Syria— Restoration of Greater Lebanon—The Arabian World and the Caliphate—The Part played by Islam - 304—356 VIII. THE MOSLEMS OF THE FORMER RUSSIAN EMPIRE AND TURKEY: The Republic of Northern Caucasus—Georgia and Azerbaïjan—The Bolshevists in the Republics of Caucasus and of the Transcaspian Isthmus—Armenians and Moslems - 357—369 IX. TURKEY AND THE SLAVS: Slavs versus Turks—Constantinople and Russia - 370—408 2 THE TURKS AND EUROPE I THE TURKS The peoples who speak the various Turkish dialects and who bear the generic name of Turcomans, or Turco-Tatars, are distributed over huge territories occupying nearly half of Asia and an important part of Eastern Europe.
  • THE RIGHT LIVELIHOOD WAY: a Sourcebook for Changemakers

    THE RIGHT LIVELIHOOD WAY: a Sourcebook for Changemakers

    THE RIGHT LIVELIHOOD WAY: A Sourcebook for Changemakers Compiled by Anwar Fazal & Lakshmi Menon Right Livelihood College & International People’s Agroecology Multiversity (IPAM) The Right Livelihood Way: A Sourcebook for Changemakers July 2016 Published by Right Livelihood College (RLC) C/o RLC Global Secretariat, Walter Flex Str. 3, 53113 Bonn, Germany Tel: +49(0)228/73-4907 Fax: +49 (0) 228/73-1972 Email: [email protected] / [email protected] Website: www.rightlivelihood.org/college & International People’s Agroecology Multiversity (IPAM) C/o PAN International Asia Pacific P.O. Box 1170 10850 George Town Penang, Malaysia Tel: +604-657 0271 / +604-656 0381 • Fax: +604-658 3960 Email: [email protected] Website: www.ipamglobal.org Design & layout: Cecilia Mak Cover: Recycled card Cover design: The graphic “DNA Tree of Life” on the cover is designed by B. Egan, a tattoo artist from the USA. See http://tattoosbybegan.deviantart.com/art/DNA-Tree-of-Life- 207411060 for more about her work. CONTENTS I Introduction 1 II Multiversities – 55 Inspirational Resources 4 III Projects of Hope – 155 Right Livelihood Champions 23 IV Doing the Right Livelihood Way 50 I. Social Justice: 1) Sima Samar, Afghanistan; 2) Raji Sourani, Palestine 52 Social Justice: II. Ecological Sustainability: Sulak Thai NGO, Sathirakoses-Nagapradeepa 57 Ecological Foundation; 2) Agro-ecology – IPAM-PANAP, Malaysia Sustainability: III. Cultural Vibrancy: 1) International Poetry Festival of Medellin, 63 Cultural Vibrancy: Columbia; 2) Jose Antonio Abreo, Venezuela
  • CES Open Forum Series 2019-2020

    CES Open Forum Series 2019-2020

    CES Open Forum Series 2019-2020 WHAT STORIES DOES EUROPE TELL? A VIEW FROM TURKEY by: Ayşe Kadıoğlu About the Series The Open Forum Paper Series is designed to present work in progress by current and former affiliates of the Minda de Gunzburg Center for European Studies (CES) and to distribute papers presented at the Center’s seminars and conferences. Any opinions expressed in the papers are those of the authors and not of CES. Editors Grzegorz Ekiert and Andrew Martin Editorial Board Peter Hall, Roberto Stefan Foa, Alison Frank Johnson, Torben Iverson, Maya Jasanoff, Jytte Klausen, Michele Lamont, Mary D. Lewis, Michael Rosen, Vivien Schmidt, Kathleen Thelen, Daniel Ziblatt, Kathrin Zippel About the Author Ayşe Kadıoğlu is Professor of Political Science at Sabancı University since 1998. She was the Acting President of Sabancı University and the Dean of the Faculty of Arts and Social Sciences at Sabancı University. She is a Fellow at Harvard University, John F. Ken- nedy School of Government, Carr Center for Human Rights Policy. She will be a Visiting Scholar at Columbia University, Sakıp Sabancı Center for Turkish Studies during the 2019-2020 academic year. Her fields of research are migration and citizenship studies, new authoritarian regimes, comparative nationalisms, early twentieth century liberal- ism in Turkey, and Turkish secularism. Link to Ayşe Kadıoğlu’s webpage: http://myweb.sabanciuniv.edu/ayse/ ABSTRACT Turkey’s omnipresence at the margins of Europe throughout history has given shape to both Turkish and European identities. This paper sheds light onto this relationship by endeavoring to go beyond the much-studied institutional relationship between Turkey and the European Union (EU).
  • It's Not About the Money. EU Funds, Local Opportunities, And

    It's Not About the Money. EU Funds, Local Opportunities, And

    Regional Science and Urban Economics 84 (2020) 103556 Contents lists available at ScienceDirect Regional Science and Urban Economics journal homepage: www.elsevier.com/locate/regec It’s not about the money. EU funds, local opportunities, and Euroscepticism Riccardo Crescenzi a,MarcoDiCataldoa,b,∗,MaraGiuac a London School of Economics, United Kingdom b Ca’ Foscari University of Venice, Italy c Roma Tre University, Italy ARTICLE INFO ABSTRACT Keywords: Growing Euroscepticism across the European Union (EU) leaves open questions as to what citizens expect to gain EU funds from EU Membership and what influences their dissent for EU integration. This paper looks at the EU Structural Euroscepticism Funds, one of the largest and most visible expenditure items in the EU budget, to test their impact on electoral Cohesion policy support for the EU. By leveraging the Referendum on Brexit held in the United Kingdom, a spatial RDD analysis Brexit Regression discontinuity offers causal evidence that EU money does not influence citizens’ support for the EU. Conversely, the analysis shows that EU funds mitigate Euroscepticism only where they are coupled with tangible improvements in local labour market conditions, the ultimate objective of this form of EU intervention. Money cannot buy love for the EU, but its capacity to generate new local opportunities certainly can. 1. Introduction prices and quantities that are difficult for citizens to link to EU member- ship. Conversely, a set of concrete policy actions are intended to visibly The European Union (EU) is increasingly seen by its detractors as and clearly impact the economic opportunities available to EU citizens. distant from the real day-to-day economic challenges of its citizens Among those the lion’s share of financial resources goes to regional and as a binding constraint to the capacity of national governments development interventions under the EU Cohesion Policy (Begg, 2008), to deliver a more equitable distribution of prosperity.
  • Promoting Well-Being and Inclusiveness in Sweden

    Promoting Well-Being and Inclusiveness in Sweden

    Better Policies Series PROMOTING WELL-BEING AND INCLUSIVENESS IN SWEDEN www.oecd.org/countries/sweden OCDE Paris 2, rue André Pascal, 75775 Paris Cedex 16 Tel.: +33 1 45 24 82 00 August 2016 ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT This document is published on the responsibility of the Secretary-General of the OECD. The opinions expressed and arguments employed herein do not necessarily reflect the official views of OECD member The OECD is a unique forum where governments work together to address the economic, social and countries. environmental challenges of globalisation. The OECD is also at the forefront of efforts to understand and to *** help governments respond to new developments and concerns, such as corporate governance, the information economy and the challenges of an ageing population. The Organisation provides a setting where governments This document and any map included herein are without prejudice to the status of or sovereignty over any can compare policy experiences, seek answers to common problems, identify good practice and work to co- territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or ordinate domestic and international policies. area. The OECD member countries are: Australia, Austria, Belgium, Canada, Chile, the Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Israel, Italy, Japan, Korea, Latvia, The statistical data for Israel are supplied by and under the responsibility of the relevant Israeli authorities. Luxembourg, Mexico, the Netherlands, New Zealand, Norway, Poland, Portugal, the Slovak Republic, Slovenia, The use of such data by the OECD is without prejudice to the status of the Golan Heights, East Jerusalem Spain, Sweden, Switzerland, Turkey, the United Kingdom and the United States.
  • Activity Report 2017/2018 Light for the World

    Activity Report 2017/2018 Light for the World

    Activity Report 2017/2018 FOREWORD Dear friends of Light for the World, Together we look back on a successful year 2017. Thanks to more than 143,000 donors and supporters we were able to make a difference in this world. In total, we reached 1.3 million people with eye care, rehabilitation and education and fought for the rights of people with disabilities. • More than 93,000 eye operations ( including over 43,700 cataract surgeries) saved eye-sight in our projects. • Over 9,000 children with disabilities accessed inclusive education, more than 33,900 received rehabilitation, enabling them to lead independent and self- sustained lives in the future. • Our Senior Inclusion Advisor Yetnebersh Nigussie has been awarded the Right Livelihood Award 2017, honoring her achievements in disability inclusion and human rights. • We distributed close to 13 million doses of medication against trachoma and other infectious causes of blindness. Looking forward to 2018, we continue to have big ambitions too. All this is only possible due to the dedication and tireless efforts of our local partners, who pour their energy into removing barriers for people living in some of the poorest countries in the world. And we want to thank you, that you too contribute to creating a world, where everybody can take part and no one is left behind. Karin Krobath Rupert Roniger Chairperson CEO Light for the World Light for the World OUR APPROACH CONTENT 4 Highlights LIGHT FOR 6 Facts & Numbers FOCUS TOPICS THE WORLD 8 Eyesight 10 Education 12 People Light for the World is a global disability & 14 Empowerment development organization, breaking down 16 Expertise & Skill Sharing barriers to enrich society and unlock the COUNTRIES potential in all of us.
  • Germany Switzerland

    Germany Switzerland

    ESRC Scottish Centre on Constitutional Change Spotlight on Borders Insights from the German-Swiss border Bettina Petersohn and Nicola McEwen Key points : Different currencies do not form a significant barrier to the mobility of people or trade, but the Swiss National Bank intervened when the Euro crisis posed a threat to Swiss exports. A stronger economy on one side of the border encourages increases on frontier workers, while lower consumer prices can attract cross-border shoppers. Local councils and transportation networks cooperate along the border to facilitate cross- border mobility and ensure the functioning of public transport and freight traffic. EU-Relations : Switzerland holds strong ties with EU institutions based on bilateral agreements . In exchange, the Swiss government had to allow for the free movement of persons and extend the same level of public services to citizens of EU member-states. The border between Germany and Switzerland separates an EU member-state from a non-member-state with Schengen Area different currencies. As Switzerland is associated member All members of the EU are part of to the Schengen area, passport controls have been the Schengen Agreement, except the abolished at the border. However, custom controls remain UK and Ireland. in place as Switzerland is not part of the custom union and Norway, Iceland and Switzerland duties apply whenever exemption limits are exceeded. The are associated members to the case of the German-Swiss border sheds light on how Schengen area. differences in EU membership, currency, taxes or salaries Participation in Schengen includes : impact on cross-border movements, trade and cooperation.
  • Drivers and Challenges 1. Origins and Evolution of the Euroscepticism Phenomenon

    Drivers and Challenges 1. Origins and Evolution of the Euroscepticism Phenomenon

    Vol. 6 ♦ Issue 2 ♦ 2014 Euroscepticism Across Europe: Drivers and Challenges Monica CONDRUZ-BĂCESCU Bucharest University of Economic Studies, Romania [email protected] Abstract This paper addresses the issue of euroscepticism expansion across Europe. This phenomenon has steadily grown into one of the biggest challenges to the European construction, and has consequentially become a major concern to politicians, as well as regular citizens. This analysis uses data from Eurobarometer surveys regarding the decline of public trust in the European institutions. The findings suggest that some of the main drivers of eurosceptics stands include: disagreement with EU policies, economic challenges associated with the enlargement process, as well as the extent of national sovereignty within the EU. Thus, while European leaders develop policies to improve economic crisis, ordinary citizens are beginning to question the legitimacy of the EU, feeling they have been forced to accept things they did not want. This paper argues that the beliefs of the EU member states’ citizens confirm the fears of political actors. It seems extensive bureaucracy, and political failures seem to diminish the trust of the European citizens in the positive effects of further integration, and might support the opposite - disintegration. Keywords: euroscepticism; integration; leaders; national sovereignty; public trust; JEL Classification: F59 1. Origins and Evolution of the Euroscepticism Phenomenon In the years that have elapsed since the first signs of economic instability, people in Europe witnessed budgetary adjustments or banks recovery programs through financial support from the state. Each of them has seen these events as a debtor or creditor depending on the country of origin.
  • THE RIGHT LIVELIHOOD WAY: a Sourcebook for Changemakers

    THE RIGHT LIVELIHOOD WAY: a Sourcebook for Changemakers

    THE RIGHT LIVELIHOOD WAY: A Sourcebook for Changemakers Compiled by ANWAR FAZAL & LAKSHMI MENON ABOUT THE FUTURE “A new civilisation is emerging in our lives, and blind men everywhere are trying to suppress it. The new civilisation brings with it changed ways of working, loving and living; and beyond all this an altered consciousness as well… Most people… conceive of tomorrow as a mere extension of today, forgetting that trends no matter how seemingly powerful, do not merely continue in a linear fashion. They reach the tipping points at which they explode into a new phenomenon.” Alvin Toffler, The Third Wave “The future is not some place we are going, but one we are creating. The paths are not to be found, but made. And the activity of making them changes both the maker and the destination.” John H. Schaar “As for the future, your task is not to foresee it, but to enable it.” Antoine de Saint-Exupery “In all that we do …we represent future generations because the decisions we make today affect the well-being of all persons who come after us and the integrity and robustness of the planet they will inherit.” Edith Brown Weiss “It is no longer possible to believe that any political or economic reform or scientific advance could solve the life and death problems of the industrial society. They lie too deep in the heart and soul of every one of us.” E.P. Schumacher, Small is Beautiful THE RIGHT LIVELIHOOD WAY: A Sourcebook for Changemakers Compiled by Anwar Fazal & Lakshmi Menon Right Livelihood College & International People’s Agroecology Multiversity (IPAM) The Right Livelihood Way: A Sourcebook for Changemakers First published: August 2016 This edition: March 2018 Published by Right Livelihood College (RLC) C/o RLC Global Secretariat, Walter Flex Str.
  • Understanding the Changing Role of the Turkish Diaspora by Özge Bilgili & Melissa Siegel

    Understanding the Changing Role of the Turkish Diaspora by Özge Bilgili & Melissa Siegel

    UNU‐MERIT Working Paper Series #2011-039 Understanding the changing role of the Turkish diaspora By Özge Bilgili & Melissa Siegel Maastricht Economic and social Research institute on Innovation and Technology (UNU‐MERIT) email: [email protected] | website: http://www.merit.unu.edu Maastricht Graduate School of Governance (MGSoG) email: info‐[email protected] | website: http://mgsog.merit.unu.edu Keizer Karelplein 19, 6211 TC Maastricht, The Netherlands Tel: (31) (43) 388 4400, Fax: (31) (43) 388 4499 UNU-MERIT Working Papers ISSN 1871-9872 Maastricht Economic and social Research Institute on Innovation and Technology, UNU-MERIT Maastricht Graduate School of Governance MGSoG UNU-MERIT Working Papers intend to disseminate preliminary results of research carried out at UNU-MERIT and MGSoG to stimulate discussion on the issues raised. Understanding the Changing Role of the Turkish Diaspora Özge BILGILI & Melissa SIEGEL Maastricht Graduate School of Governance September 2010 Abstract Migration dynamics from Turkey have considerably changed over the last 60 years, which has produced a vast diaspora of around 5 million people. The diaspora’s role in the early years of Turkish (labour) migration was characterized in economic terms (remittances and return migration), with the idea that the diaspora would contribute to the country’s economic development and welfare. By the time Turkey witnessed economic liberalization in the 1980s, and a transition from temporary migration to permanent settlement of its migrant citizens abroad, the diaspora’s obligations toward Turkey did not decline, but changed strategically in favour of the country’s political objectives. Turkey now sees its diaspora as a lobbying power both for internal and external relations of the country, and more specifically as its representatives in Europe legitimizing Turkey’s claim to EU citizenship.