revisionsnämnd

A revisionsnämnd, often translated as a supervisory board or audit committee in English, is a body typically found within Swedish organizations, particularly municipalities and county councils, but also in some private companies. Its primary function is to oversee the financial management and administration of the organization. This oversight is carried out through regular audits of the organization's accounts, financial statements, and adherence to laws and regulations.

The members of a revisionsnämnd are usually elected representatives or appointed individuals with expertise in finance, law, or administration. Their role is independent of the executive management, allowing them to provide an objective review. They examine whether public funds, if applicable, are being used efficiently and effectively, and whether there are any irregularities or potential risks.

The revisionsnämnd prepares reports detailing its findings, which are then presented to the governing body of the organization, such as the municipal council or board of directors. These reports often include recommendations for improvements in financial controls, administrative processes, or strategic decision-making. The aim is to enhance transparency, accountability, and the overall good governance of the entity. In essence, the revisionsnämnd acts as an internal control mechanism to ensure responsible and lawful operations.