Government Communication 2009/10:101

Transcription

1 (english translation) Government Communication 2009/10:101 Annual Report for Central Government 2009 The Government submits this Communication to the Riksdag. Stockholm, 8 April 2010 Mats Odell Anders Borg (Ministry of Finance) Main contents of the Communication In this Communication the Government provides an account of the economic outcome in the central government sector in The Communication contains an income statement, balance sheet and cash flow statement as well as the final outcome for income headings and appropriations in the central government budget for the year. It also provides a follow up of the budget policy objectives, information about the development of central government finances over the past five years, an account of state guarantees and credits, a statement concerning the management of EU funds, including contributions to and receipts from the EU, and assets and liabilities in activities where central government has a significant influence. The government authorities that have been given a qualified audit report are named and the reasons for the qualifications are stated. An account is given of the audit of EU funds by the European Court of Auditors.

2 (english translation) Nationalstatem ent

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4 PR O P. 2009/10:100 National statement The Government s statement relating to EU funds True and fairaccounts The summary ofthe EU accounts,consisting ofan incom e statem ent,balance sheet and cash flow statem ent,has been draw n up in accordance with generally accepted accounting principles in Sw eden. The Government s assessm entis that,in allessentialrespects,the accounts are true and fair. Satisfactory internalcontrol There is a regulatory fram ew ork for central governm ent that is intended to ensure satisfactory internalcontrolofeu funds. In this section the G overnm ent provides a statem entrelating to EU funds. This statem ent,which covers the EU funds attributable to the presentm ulti-annualfinancial fram ew ork for ,contains a summary of accounts of funds received from the EU Budget.The reason for restricting the statem ent to this period is that a new legal basis (an internal control fram ew ork) has been put in place. Under the fram ew ork, the responsible authorities make a statem entofassurance to the Government, making it possible to issue a national statem ent. The G overnm ent s statem ent is based on the statem ents from the responsible authorities and their assessm ents relating to the managementofeu funds,along with audit opinions from the audit of the authorities accounts and internalcontrol. 1.1 Statement concerning EU funds The G overnm ent s statem ent concerning EU funds contains an annual sum m ary of the accounts offunds received from the EU Budget and a reporton how these funds have been used. In this context EU funds refers to the funds managed within the fram ew ork of shared m anagem ent betw een Sw eden, as a M em ber State,and the European Commission,which are reported in the appropriation and incom e headings ofthe centralgovernm entbudget.the statem ent,which is partofthe annualreportfor centralgovernm ent,is presented to the Riksdag (Swedish Parliam ent), with a copy to the European Commission and the European Court ofa uditors. In the statem ent the Government m akes an assessm ent of whether the EU accounts are,in allmaterialrespects,true and fair and certifies that there is a centralgovernm ent fram ew ork intended to ensure satisfactory internalcontrolofthe EU funds.the accounts that form the basis of the sum m ary have been draw n up in accordance with generally accepted accounting principles in Sw eden and have been audited by the Swedish N ationala udito ffice. The G overnm ent s statem ent is intended to increase the insight of the Riksdag into how Sw eden fulfils its managementresponsibility and how the EU funds aw arded have been used,and also to reinforce internal control at the authorities responsible for m anaging the funds. The G overnm ent s overall am bition is to 3

5 PR O P. 2009/10:100 establish an effective system ofmanagementand control regarding the EU funds in order to ensure the legality and correctness of the underlying transactions w ith reasonable assurance. 1.2 Division of responsibility in central government administration in Sweden The G overnm entis accountable to the Riksdag for how it governs the country. The Governmentis accountable to the Riksdag for centralgovernm entfunds and the other assets at its disposal. Each year the Governmentsubm its an annual report for central governm ent to the Riksdag. The annual report contains a consolidated incom e statem entand balance sheetand a cashflow statem entrelating to allcentralgovernm ent authorities, including public enterprises, under the Riksdag or the G overnm ent as w ellas the funds and shares in com panies held by these authorities. The Sw edish contribution to and receipts from the EU Budgetare reported in the consolidated incom e statem ent and balance sheet in the annual report for central governm ent. To a great extent the G overnm ent has delegated decision-making on matters including the implem entation of EU program m es to the adm inistrative authorities,which are the bodies used by the G overnm entto execute its policies. The Riksdag and the Governmentdecide on the direction of and conditions for central governm ent activities and w hat activities and areas of responsibility are assigned to the authorities. The authorities then have farreaching powers in their day-to-day operational work.h owever,itis the task ofthe G overnm ent to direct the authorities and to ensure thatthey fulfiltheir responsibility for their operations. 1.3 Summary of accounts of EU funds for the period The summary ofaccounts ofeu funds consists of an incom e statem ent,a balance sheet and a cash flow statem ent of the outcom e for appropriations and incom e headings respectively. Activities for the presentfinancialfram ew ork were stillin a relatively early phase during the year,butcom pared with 2008,when they almost solely related to the A gricultural Funds, paym ents have increased from severalfunds.the multi-annual or annual program m es for m ost funds were adopted in 2007 and 2008, but paym ents have nevertheless been limited. Paym ents from the previous financial fram ew ork ( ) have decreased gradually and willbe phased outin com ing years (the finalaccountofthe StructuralFunds willbe given in 2010),while paym ents relating to the present financial fram ew ork will increase. During the year only sm allam ounts have been paid from the previous financialfram ew ork. Since the statem ent covers the funds attributable to the presentm ulti-annualfinancial fram ew ork, in principle all EU funds w ill consequently eventually be covered by the statem ent.for 2009 the statem entmainly covers monies from A gricultural Funds, but also considerable am ounts from the Regional Developm entfund. By virtue of EU m em bership, Sw edish authorities handle various types of funds from and to the EU Budget.The funds that Sw eden receives from the EU Budgetmainly com e from the EU A gricultural Funds and Structural Funds,i.e.the European RegionalDevelopm ent Fund (ERD F) and the European Social Fund (ESF).Sweden also receives supportfor Trans- European Networks and research and education program m es. However, responsibility for adm inistering and m anaging the latter category of grant rests w ith the Commission and other EU institutions and notwith the Member State. The G overnm ent s statem ent only covers the EU funds that Sw eden receives and that are managed jointly with the Commission.In brief, shared managementresponsibility m eans that the Commission has ultimate responsibility for the m anagem entofthe EU Budgetbutthatthe Member State is responsible for setting up,at 4

6 PR O P. 2009/10:100 nationallevel,a managementand controlsystem to guarantee sound financialmanagementofeu funds. In areas w here m anagem ent responsibilities are shared betw een Sw eden and the Commission,there are a totalofnine authorities thatare designated managing authorities on the revenue side of the incom e statem ent (the expenditure side of the EU Budget) for the financialfram ew ork. An accountofthe various Funds is given below. AgriculturalFunds In the present financial fram ew ork for support for agriculture consists of two funds the E uropean A gricultural G uarantee Fund (EA G F) and the E uropean A gricultural Fund for Rural Developm ent (E A FR D ). The Sw edish B oard of Agriculture is the m anaging authority and paying authority for both Funds and therefore has ultimate responsibility for the correct and effective use of this m oney. The certifying body is the Sw edish N ational FinancialM anagem entauthority (E SV ). The EAG F finances am ong other things direct paym ents to farm ers and interventions to stabilise the agriculturalmarket.the EA FRD is intended to both prom ote the environm ent and work for greater com petitiveness and better quality oflife in ruralareas. StructuralFunds In the present program m e period of there are tw o Structural Funds: the European Regional Developm ent Fund (ERD F) and the European Social Fund (ESF). The Structural Funds are intended to help reduce econom ic and socialdifferences between regions and people in Europe. In Sw eden the ERD F is divided up into 8 regional program m es and 10 territorial program m es, while the ESF consists of a national program m e. Each program m e has a managing authority, a certifying authority and an audit authority. The m anaging authority is responsible for the effective and correct m anagem ent and implem entation of the operationalprogram m e.the managing authority also pays the StructuralFund monies to the end recipients ofthe support. The certifying authority makes an assessm ent ofwhether the costs are eligible for supportand certifies to the Commission that the statem ent ofexpenditure is correct. In the case ofthe ERD F the Sw edish Agency for Econom ic and R egional Growth is the managing and certifying authority for eight regional program m es and one territorial program m e. The m anaging and certifying authorities in a further four territorial program m es are Sw edish the C ounty Administrative Boards in N orrbotten, Västerbotten 1 and Jäm tland. In the case of the ESF, the Sw edish E SF Council is the m anaging and certifying authority. The Swedish N ational Financial ManagementAuthority is the auditauthority for the ESF and ERD F program m es m anaged in Sw eden. Fram ew ork Programme on Solidarity and M anagem entofm igration Flow s A Fram ew ork Program m e on Solidarity and ManagementofMigration Flow s has been setup during the financialfram ew ork for in order to provide financial support for asylum and migration policy in the EU.The program m e consists of four separate funds: the European Refugee Fund ( ), the European External Borders Fund ( ), the European Fund for the Integration of Thirdcountry N ationals ( ) and the European Return Fund ( ). The Funds can be used to finance cooperation projects concerning refugee reception, border control, integration and return. The European Refugee Fund ( ), which w as approved during the previous financial fram ew ork, is not included in the statem ent,since the m onies in the Fund are not covered by the sharing of m anagem ent responsibilities betw een the M em ber State and the Commission. The Sw edish Migration Board is the authority responsible for handling national action that receives supportfrom the Refugee Fund and the Return Fund in accordance w ith the applicable Community legislation and the principle of 1 T he county adm inistrative board in the county of V ästerbotten is responsible for two program mes. 5

7 PR O P. 2009/10:100 sound financialmanagement.the Sw edish E SF Council is the responsible authority for the Integration Fund and the NationalPolice Board is the responsible authority for the External Borders Fund. The Swedish Financial ManagementAuthority is the auditauthority for allfunds in the Fram ework Program m e. European FisheriesFund During the present program m e period support for the fishing industry consists of one Fund, the European Fisheries Fund (EFF). The Sw edish Board offisheries is the managing and certifying authority for this Fund and the Table 1 Income statement relating to the multi-annual financial framework for SEK million Revenue from receipts from the EU Agricultural support European Regional Development Fund European Social Fund Other grants provided Total revenue from receipts from the EU etc Operating expenses Staff costs Cost of premises Other operating expenses Total operating expenses Grants provided Agricultural support European Regional Development Fund European Social Fund Other grants provided Total grants provided Total costs Net revenue Revenue receiptsfrom the EU Budget The revenue reported largely consists ofmonies from the EA G F to finance the Single Paym ent Schem e (SPS) and other form s of support for agriculture. The Sw edish B oard of Agriculture reports revenue ofsek million.the main partofthis sum relates to the SPS for 2009,and Sw edish FinancialM anagem entauthority is the auditauthority Income statement The incom e statem entsummarises receipts from the EU Budget and their use. The report is provided in accrualterm s,i.e.costs and revenue are reported in the year to w hich they are attributable. more than a tenth relates to m oney from the RuralD evelopm entfund. The Sw edish A gency for Econom ic and Regional Growth reports receipts from the European RegionalDevelopm ent Fund ofsek m illion and the Sw edish ESF C ouncil reports receipts from the SocialFund am ounting to SEK 274 million. Sm aller am ounts totalling SEK 162 m illion are reported by the Sw edish Board of Fisheries, Jäm tland C ounty Administrative Board and the Sw edish Migration Board. Expenses use ofthe receiptsfrom the EU Budget The Sw edish Board ofagriculture reports grants provided am ounting to SEK m illion, largely in the form of the SPS and otherw ise m ainly funding under the EA FRD. In addition to the Sw edish Board of Agriculture, until 31 M arch 2009 N utek, subsequently the Sw edish A gency for Regional and Econom ic G rowth,reports grants of SEK m illion to enterprises, authorities and other organisations funded from the ERD F. The Sw edish E SF C ouncil reports grants provided financed from the ESF am ounting to SEK 426 million.in addition,the Sw edish Board of Fisheries, the Sw edish M igration Board and Jäm tland C ounty A dm inistrative Board report providing sm aller am ounts in grants. The Sw edish B oard of Agriculture, the Sw edish Migration Board and the Sw edish A gency for Econom ic and Regional Growth report adm inistrative costs financed w ith EU funds am ounting to SEK 235 million. 6

8 PR O P. 2009/10: Balance sheet The balance sheet summarises receivables and liabilities relating to receipts from the EU Budgetand their use,based on the inform ation given by the relevant agencies in their annual reports. Table 0.2 Balance sheet relating to the multi-annual financial framework for SEK million 31 Dec Dec 2008 Other receivables Accruals and deferrals Total assets Capital Accounts payable - trade 0 1 Other liabilities Report in the central government budget cashflow statement The reportin the centralgovernm ent budget is given in cash-flow term s,i.e.for the period when paym entis made.table 7.3 reports the outcom e per appropriation/incom e heading w ith reference to the presentfinancialfram ew ork for Table 7.3 Outcome per appropriation/income heading with reference to the multiannual financial framework for SEK million Approp riatio n Action for asylum seekers and refugees funded from the EU Budget Outcome Action for integration of third country nationals funded from the EU Budget European Social Fund etc, European Regional Development Fund, SPS and livestock premiums, etc. Intervention and export refunds for agricultural products Prepaid income Unused grants Total liabilities and capital Receivables The receivables m ainly relate to the Sw edish Board of Agriculture s receivables from the EAG F,primarily for SPS paym ents made at the end of2009 am ounting to SEK 6,260 million and a receivable from the EA FRD of SEK m illion. O ther agencies report accrued grant receipts totalling SEK 118 m illion. Liabilitiesand capital The liabilities relate to unused grants of SEK million. The entire am ount refers to advances from the EAG F to the Sw edish Board of Agriculture. Other agencies report accrued grantreceipts totalling SEK 108 m illion Structural support to fisheries etc. funded from the EU Budget Agricultural and food statistics funded from the EU Budget Measures for the environment and structure of rural areas funded from the EU Budget Total, appropriations Income heading s 6111 SPS 6113 Other interventions 6114 Export refunds 6115 Livestock premiums Public storage EAFRD, Other receipts from EU Agricultural Funds Receipts from the EFF, Receipts from the ERDF, Receipts from the ESF,

9 PR O P. 2009/10: Other receipts from the EU Support for the sugar industry Total, income headings Net, appropriations/income headings Incom e Incom e m ainly relates to the SPS and advances from the EA FRD, which are reported by the Sw edish B oard of Agriculture, as is other agricultural support (incom e headings ). Receipts from the EFF are reported by the Sw edish B oard of Fisheries. R eceipts from the ERD F are reported by the Sw edish Agency for Econom ic and R egional Growth and Jäm tland County A dm inistrative Board. Receipts from the E SF are reported by the Sw edish E SF Council. Support to the sugar industry is reported by the Sw edish Board ofagriculture. Expenditure A ppropriation expenditure relates primarily to the SPS and livestock prem ium s as w ellas to measures for the environm ent and structure of rural areas that are reported by the Sw edish Board of Agriculture. Expenditure from interventions and exportrefunds is also reported by the Sw edish Board ofagriculture. Other expenditure primarily consists of support from the ERD F reported by the Sw edish A gency for Regional and Econom ic Growth. The Sw edish E SF C ouncil reports supportfrom the ESF. 1.4 The assessments and findings of responsible authorities and auditors Statement and assessment of the accounts and internal control by authority leaderships A summary ofthe statem ents issued by the responsible authorities and their assessm ents of their accounts and ofinternalcontrolrelating to EU funds is given below. European AgriculturalFunds In the Board s annual report for 2009 the leadership ofthe Sw edish Board ofagriculture, its D irector-general, certifies that the annual reportgives a true and fair view ofthe resultof the Board s operations and of costs, revenues and the authority s financial position. In addition,the internalcontrolin the authority is assessed as satisfactory. Over and above the assessm entand statem ent m ade by the Board under the A nnualreports and Budget Documentation O rdinance (2000:605), the D irector-general of the authority also m akes a separate statem ent of assurance under C ouncilregulation (EC ) N o 1290/05 concerning the EAG F and EAFRD. This statem ent of assurance form s part of the accounts subm itted by the Sw edish Board of Agriculture for the financial year (16 O ctober 2008 to 15 O ctober 2009) to the Commission and subsequently audited by the Sw edish FinancialM anagem entauthority. This statem ent of assurance states that the Director-Generalsolem nly confirm s that the accounts give a true,fulland correctpicture of expenditure and revenue during the financial year. In particular, all liabilities, advances, collateraland inventories have been registered in the accounts and all incom e relating to the EA G F and EA FR D has been credited to the correct Fund. Moreover,the authority has introduced a system that can guarantee w ith reasonable assurance the legality and correctness of the underlying transactions, including the com pliance ofgrant applications w ith eligibility requirem ents and, with regard to the EA FRD, thatthe procedures for the allocation ofsupport are m anaged, controlled and docum ented in accordance with C om m unity regulations. StructuralFunds The responsible authority leaderships at the Sw edish A gency for Econom ic and Regional Growth, the Sw edish E SF C ouncil and the C ounty A dm inistrative Boards in Jäm tland, N orrbotten and Västerbotten each certify that their annualreports give a true and fair view of the resultoftheir authority s operations and of costs, revenue and the authority s financial position. In addition, their internal control is assessed as satisfactory. 8

10 PR O P. 2009/10:100 Fram ew ork Programme on Solidarity and M anagem entofm igration Flow s The responsible authority leaderships at the Sw edish M igration Board, the Sw edish E SF Council and the N ational Police Board each certify that their annualreports give a true and fair view of the result of their authority s operations and of costs, revenue and the authority s financialposition In addition internal control at the Sw edish M igration Board, the Sw edish E SF C ounciland the N ational Police Board is assessed as satisfactory. European FisheriesFund The D irector-generalof the Sw edish B oard of Fisheries certifies that its annualreport gives a true and fair view ofthe results ofthe authority s activities and of costs, revenue and the authority s financial position. In addition, internal control at the agency is assessed as satisfactory Observations of the Swedish National Financial Management Authority The G overnm ent has instructed the Sw edish Financial M anagem ent Authority to act as the nationalauditbody for the EU funds m anaged in Sw eden. The Authority audits the program m es and funds w here responsibility for sound financial m anagem ent and the implem entation ofeffective controls is shared by Sw edish authorities and the European Commission.The Authority subm its an annual audit report for each program m e/fund along with an auditopinion.the Governmentpresents below the m ost important findings for each fund/program m e. European AgriculturalFunds As the certifying body, the Sw edish Financial ManagementAuthority subm its an opinion on these accounts. Its opinion also includes an opinion on the effectiveness ofinternalcontrol. The audit relates to the annual report for the EAG F and EA FRD. The Sw edish Financial Management Authority considers that the reports for the EAG F and EA FRD sentto the Commission are true and fair in allmaterialrespects with regard to the expenditure charged to the Funds and, after exam ining the Sw edish Board of Agriculture s conform ity w ith the accreditation criteria, makes the assessm ent that the internal controlprocesses have functioned satisfactorily. European RegionalDevelopm entfund Under EU regulations the assessm ent of the Sw edish Financial Management Authority is based on auditwork conducted during the audit period. Because the eight Regional Structural Fund program m es are not fully under w ay and few ifany statem ents of expenditure have been subm itted to the Commission,no audithas been made ofcosts reported by recipients ofsupport. T he assessm ents reported by the N ational Financial M anagem ent Authority are based solely on the system s-based audits conducted during the auditperiod. Nor has itbeen possible within the territorial program m es Interreg IV A Ö resund K attegat Skagerrak, Northern Periphery and Botnia Atlantica, for the reasons m entioned above,to com plete any system s-based audits. A ccordingly, the N ational Financial ManagementAuthority w ill not subm it any audit opinion for the audit period for these program m es. However,system s-based audits w ere carried out w ithin Interreg IV A Sw eden N orw ay, Interreg IV A N orth and the eight Regional Structural Fund program m es.o n the basis of these system s-based audits, the opinion of the National Financial M anagem ent Authority is that the m anagem ent and control system s for these programmes during the auditperiod were consistentwith the provisions applicable in the respective C ouncil Regulation. C onsequently, the opinion of the N ational Financial ManagementAuthority is thatthe m anagem ent and controlsystem s were sufficiently effective to provide reasonable assurance thatthe statem ents of expenditure subm itted to the Commission willbe correct and that the N ationalfinancial ManagementAuthority can accordingly provide reasonable assurance that the underlying transactions are legaland correct. However,on the basis of the sam e system s- based audits the assessm ent of the N ational FinancialM anagem entauthority is thatcertain parts ofthe system s for Interreg IV A Sw eden N orw ay and Interreg IV A N orth do not com ply with the requirem ents. The audited entities have subm itted replies and action plans in response to the 9

11 PR O P. 2009/10:100 recom m endations in the N ational Financial ManagementAuthority s reports.the N ational FinancialM anagem entauthority ESV considers that the m easures proposed in the action plans will lead to effective implem entation of the recom m endations. European SocialFund Under EU regulations the assessm ent of the Sw edish Financial Management Authority is based on auditwork conducted during the audit period. Because the national Structural Fund program m e for regional com petitiveness and em ploym ent is not fully under w ay and few if any statem ents of expenditure have been subm itted to the Commission,no audithas been made ofcosts reported by recipients ofsupport. T he assessm ents reported by the N ational Financial M anagem ent Authority are based solely on the system s-based audits conducted during the auditperiod. On the basis of these system s-based audits, the opinion of the N ational Financial ManagementAuthority is thatthe m anagem ent and control system s for the program m e during the audit period w ere consistent with the provisions applicable in the respective C ouncil Regulation. C onsequently, the opinion of the National Financial M anagem ent Authority is thatthe m anagem entand control system s w ere sufficiently effective to provide reasonable assurance that the statem ents of expenditure subm itted to the Commission are correct and that the N ational Financial M anagem ent Authority can accordingly provide reasonable assurance that the underlying transactions are legaland correct. On the basis of the sam e system s-based audits, the N ational Financial M anagem ent Authority has observed thatcertain parts ofthe system s do not com ply w ith the requirem ents, but make the assessm ent that they are sufficiently effective to provide reasonable assurance that the am ounts declared to the Com m ission are correct. The managing authority (including Structural Fund Partnerships) have subm itted a reply and an action plan to the N ational Financial Management Authority in response to the recom m endations in the reports. The N ational FinancialM anagem enta uthority considers that the m easures proposed in the action plan w ill largely lead to effective implem entation of the recom m endations. European FisheriesFund Under EU regulations the assessm ent of the Sw edish Financial Management Authority is based on auditwork conducted during the audit period. Because the program m e is not fully under w ay and no statem ents of expenditure have been subm itted to the Commission, no audit has been m ade of costs reported by recipients ofsupport. However,system s-based audits have been conducted within the program m e.on the basis ofthese system s-based audits,the opinion ofthe National Financial M anagem ent Authority is that the m anagem ent and control system s for the program m e during the audit period w ere consistentwith the provisions applicable in the respective C ouncil Regulation. C onsequently, the opinion of the N ational Financial ManagementAuthority is thatthe m anagem ent and controlsystem s were sufficiently effective to provide reasonable assurance thatthe statem ents ofexpenditure subm itted to the Commission are correct and that the N ational Financial ManagementAuthority can accordingly provide reasonable assurance that the underlying transactions are legaland correct. However,on the basis of the sam e system s- based audits the N ationalfinancialm anagem ent Authority has observed thatcertain parts ofthe system s do notcom ply with the requirem ents. The managing authority has subm itted a reply and an action plan to the N ational Financial Management Authority in response to the recom m endations in the report. The N ational FinancialM anagem enta uthority considers that the m easures proposed in the action plan w ill largely lead to effective implem entation of the recom m endations. Fram ew ork Programme on Solidarity and M anagem entofmigration Flow s The m ulti-annual and annual programmes for the External Borders Fund for 2007 and 2008 were adopted in D ecem ber The corresponding decisions for the Refugee Fund and the Return Fund w ere taken on 16 D ecem ber 2008 (C (2008)8358) and 11 M arch 2009 (C (2009)1585) respectively. Since the program m es are not fully under w ay and no application for final paym ent has been subm itted, the N ationalfinancialm anagem ent 10

12 PR O P. 2009/10:100 Authority has consequently not subm itted an auditopinion relating to 2009 for these Funds The Swedish National Audit Office s audit of authorities annual reports and of corporate governance with generally accepted accounting principles in Sw eden.the G overnm ent s assessm ent is that, in allmaterialrespects,the accounts are true and fair. Satisfactory internalcontrol There is a regulatory fram ew ork for central governm ent that is intended to ensure satisfactory internalcontrolofeu funds. Under Section 3 ofthe Act(2002:1022) on the A uditofcentralgovernmentactivities,etc,the Sw edish N ationala udito ffice audits the annual reports of adm inistrative authorities that com e under the Government.The purpose ofthe audit is to assess w hether the annual reports are reliable and w hether their accounts provide a true and fair view oftheir operations. The audit also includes the assessm ent by agency leaderships ofthe reliability ofthe accounts and their assessm ent of the internal control. Each financial year the audit is concluded w ith an auditreport. Allthe responsible m anaging authorities for EU funds (the Sw edish B oard of Agriculture, the Sw edish E SF C ouncil,the Sw edish A gency for Econom ic and R egional Growth, the Sw edish B oard of Fisheries, the Sw edish Migration Board,the NationalPolice Board and the C ounty A dm inistrative Boards in Jäm tland, N orrbotten and V ästerbotten) w ere given an unqualified audit report for The assessm ent of the Sw edish N ational A udit Office is thatthe annualreportofeach authority is true and fair in allm aterialrespects. 1.5 The Government s statement relating to EU funds This statem ent is based on the statem ents of assurance from the responsible authorities and their assessm ents relating to the m anagem entof EU funds along w ith audit opinions from the audits, after w hich the G overnm ent issued the following statem ent. True and fairaccounts The summary ofthe EU accounts,consisting of an incom e statem ent, balance sheet and cash flow statem ent,has been draw n up in accordance 11

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