Audit in Municipalities and County councils

The Swedish Association of Local Authorities and Regions (SALAR) has a function of guarding the interests of accountability and auditing in municipalities, county councils and regions.

Our main task is to interpret and document Code of audit in local government. We also have the task to support the auditors with knowledge, service and information and so on.

The audit in local government is to be conducted in accordance to a code of audit, that is stated in the Local Government Act. SALAR has taken the responsibility to interpret and document the Code each 3-4th year. The Code is the exemplary conduct and good principals, generally practiced in audit work.

To improve and support the audit in local authorities and regions we continuously run different projects together with our members. We also have the assignment to debate and build opinion about the audit system.

In the attached documents you can find some basic information about Audit in Swedish local authorities and regions. You can also find an international survey over audit systems on local level.

Further reading


  • Anna Eklöf
  • Karin Tengdelius
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