Swedish National Audit Office (RiR)
1 Different operational forms

"The heads of the cultural institutions essentially perceive the central governance to be well adapted to the direction and scope of their activities."

"However, the Swedish NAO makes the assessment that the central governance is not sufficiently adapted to the different operational forms in the sector."

2 Informal influence

"the survey conducted by the Swedish NAO shows that it is more common for administrators to have informal contacts with government agencies than with other types of institutions"

"The institutions in the survey have almost uniformly made the assessment that there is no risk of these informal contacts leading to any form of undue influence."

3 Limited validity of guidelines - Risk: conflicting goals

"Unless the Government ensures that the content of the guidelines corresponds to that of other policy documents established by the shareholders’ meeting, there is a risk of conflicting goals."

4 Government - Companies

"Guidelines established by the Government have no validity in company law, and the boards of these companies have no obligation to comply with them."

"If the boards find it necessary to make a different prioritisation than what the Government has recommended, the Government risks not getting what it expects in return for public funding allocated to the companies."

The Government should consider implementing their guidelines for state-owned companies through owner instructions. ( Recommendation 01)
5 Government - Foundations

"The guidelines or conditions set out by the Government are not legally binding for the foundations."

"This means that the Government is again at risk of not getting what it expects in return for the public funding allocated to the foundations."

In dialogue with the foundations, the Government should ensure that the guidelines or conditions for public funding do not contradict the statutes of the foundations. ( Recommendation 02)

This audit is divided into three questions, with the aim of determining whether the central governance of the cultural sector fulfils the criteria set by the Riksdag for the management of central government operations.

- Is the central governance clear and result-oriented?

- Is the central governance adapted to the different operational forms of the institutions?

- Is the central governance long-term and strategic?

The items above were selected and named by the e-Government Subgroup of the EUROSAI IT Working Group on the basis of publicly available report of the author Supreme Audit Institutions (SAI). In the same way, the Subgroup prepared the analytical assumptions and headings. All readers are encouraged to consult the original texts by the author SAIs (linked).