2023-10-252023/24:KU2 · p.3KUConstitution
Good financial management and ten-year programme, action plan for significant budget deviations, and guidance and support
Ten-year program for sound financial management, action plans and support for municipalities and regions
What's at stake: This affects how municipalities and regions are financially governed and how quickly they receive support during budget problems, particularly smaller municipalities that want more guidance on financial administration.
Case texts and AI reasoning are AI-translated from the Swedish originals; the Swedish text is authoritative.
What the vote decides
The question is whether parliament should instruct the government to introduce a ten-year program for sound financial management, require action plans for budget deviations, and strengthen state guidance to municipalities and regions, or leave the matter to ongoing preparatory work without such a formal instruction.
Yes Yes — the committee proposal
The committee notes that the questions of a ten-year program, action plans and stronger guidance are being processed further in line with the bill and, as with the guarantee model, does not want to pre-empt that process; the motion's demands are opposed.
No No — the reservations
Reservation 2 (S, MP)
The reserving members (S, MP) consider the inquiry's proposal for a ten-year program for sound municipal financial management well balanced, as well as the proposal for a simplified and earlier interim report, and also want stronger guidance and support for municipalities, especially smaller ones, on financial administration.
Summarised from the committee report. Party labels in the summary come from the report, not from the vote.
What do the votes mean here?
Yes The committee proposal: rejecting the motions (keeping things as they are).
No Backing the counter-proposal: reservation 2 by S, MP.
Abstain The party marks a position of its own that is not one of the two final alternatives.
What each plan points to — and how the party voted
For each party: the vote its own election manifesto and party programme point to in this case, next to how the party actually voted. A plan can only point to Yes or No; a party can also abstain.
| Plan | Vote | Confidence | Evidence | ||
|---|---|---|---|---|---|
| V | No | Yes 19/0/0/5 | departs from the plan | confidence: low | not addressed |
| S | No | No 0/94/0/13 | follows the plan | confidence: medium | not addressed |
| MP | No | No 0/13/0/5 | follows the plan | confidence: low | not addressed |
| C | No | Yes 21/0/0/3 | departs from the plan | confidence: medium | not addressed |
| L | No | Yes 14/0/0/2 | departs from the plan | confidence: low | not addressed |
| KD | No | Yes 14/0/0/5 | departs from the plan | confidence: medium | not addressed |
| M | Yes | Yes 60/0/0/8 | follows the plan | confidence: low | not addressed |
| SD | No | Yes 63/0/0/9 | departs from the plan | confidence: low | not addressed |
Committee proposal
Parliament rejects motion 2022/23:2398 by Ida Karkiainen et al. (S) points 2-4.
Original (Swedish)
Riksdagen avslår motion 2022/23:2398 av Ida Karkiainen m.fl. (S) yrkandena 2-4.
Riksdag decision: Parliament approved the government's proposal for amendments to the Local Government Act, the Act on municipal accounting and reporting and the Act on financial coordination of rehabilitation measures. The legislative amendments mean that the result equalization reserves regulated in the Local Government Act shall be replaced with result reserves. The introduction of result reserves means that municipalities and regions are given greater opportunities to plan their savings in order to achieve good financial management. Furthermore, the budget should also contain a statement of the financial situation of the municipal group companies and the audit reports should be kept available to the public on the municipality's or region's website. The requirement to decide on special guidelines for pension fund management is removed. The purpose of the legislative amendments is to promote efficient financial management in municipalities and regions. The legislative amendments should come into force on January 1, 2024.
Counter-proposals
- The counter-proposal wants to introduce a ten-year program for good economic management in municipalities and regions. (S, MP) — Reservation 2
Plan vs actual vote
Every party, in chamber order: what its own plan pointed to, how it voted, and the reasoning behind both. Highlighted rows are where the two differ — but a vote that follows the plan is a result too, so the reasoning is there for every party.
The plan's decisive commitment is that redistribution from state to municipality and region must increase and that welfare shall maintain the same level throughout the country, with special consideration for municipalities that cannot balance their budgets.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan's decisive commitment is that redistribution from state to municipality and region must increase and that welfare shall maintain the same level throughout the country, with special consideration for municipalities that cannot balance their budgets. A ten-year programme, earlier interim reports and strengthened guidance especially for smaller municipalities strengthens precisely these municipalities' planning prerequisites and thereby aligns with the plan. The plan says nothing about a commission already underway.
Original (Swedish)
Planens avgörande åtagande är att omfördelningen från stat till kommun och region måste öka och att välfärden ska hålla samma nivå i hela landet, med särskild hänsyn till kommuner som inte får ihop sin ekonomi. Ett tioårigt program, tidigarelagd delårsrapport och stärkt vägledning särskilt till mindre kommuner stärker just dessa kommuners planeringsförutsättningar och ligger därmed i linje med planen. Planen säger däremot inget om att en beredning pågår.
- increased redistribution to municipalitiesdecisive»Omfördelningen från stat till region och kommun måste öka och särskild hänsyn ska tas till de många kommuner och regioner som idag inte får ihop sin ekonomi« (2022 manifesto ↗)“Redistribution from state to region and municipality must increase and special consideration shall be given to the many municipalities and regions that today cannot balance their budgets”
- equivalent municipal conditions»alla kommuner och landsting ska ha likvärdiga förutsättningar« (party programme ↗)“all municipalities and county councils shall have equivalent conditions”
- welfare in smaller municipalities»Äldreomsorg, förskola, skola och matbutik behöver finnas på fler mindre orter.« (2022 manifesto ↗)“Elderly care, preschool, school and grocery store need to exist in more small communities.”
- fair distribution across the country»Inkomster och kostnader måste fördelas solidariskt över landet.« (party programme ↗)“Income and costs must be distributed fairly across the country.”
The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.
The election manifesto commits to strengthening municipalities' economic conditions, particularly in small municipalities struggling with their population base, and that the state shall be present throughout the country.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The election manifesto commits to strengthening municipalities' economic conditions, particularly in small municipalities struggling with their population base, and that the state shall be present throughout the country. A ten-year programme for good financial management and strengthened guidance and support to smaller municipalities is in line with this commitment to long-term planning conditions. The party programme's requirement for equivalent welfare regardless of municipality points in the same direction. The plan does not state a position on the preparation procedure.
Original (Swedish)
Valmanifestet åtar sig att stärka kommunernas ekonomiska förutsättningar, särskilt i små kommuner som kämpar med sitt befolkningsunderlag, och att staten ska finnas närvarande i hela landet. Ett tioårigt program för god ekonomisk hushållning och stärkt vägledning och stöd till mindre kommuner ligger i linje med detta åtagande om långsiktiga planeringsförutsättningar. Partiprogrammets krav på likvärdig välfärd oavsett kommun pekar i samma riktning. Planen uttalar sig inte om beredningsordningen.
- support for small municipalitiesdecisive»För att säkra välfärden i hela landet behöver vi se över skatteutjämningssystemet, så att det garanterar offentlig service av hög kvalitet i hela landet, även i små kommuner som kämpar med sitt befolkningsunderlag.« (2022 manifesto ↗)“To ensure welfare throughout the country we need to review the tax equalization system, so that it guarantees public service of high quality throughout the country, even in small municipalities struggling with their population base.”
- increased state grants»Vi vill fortsätta öka statens bidrag till kommuner och regioner.« (2022 manifesto ↗)“We want to continue increasing the state's contributions to municipalities and regions.”
- equivalent welfare throughout the country»Alla invånare i hela landet ska ha likvärdig tillgång till skola, vård och omsorg.« (party programme ↗)“All residents throughout the country shall have equivalent access to school, care and welfare.”
- state presence throughout the country»Staten ska finnas närvarande i hela landet.« (2022 manifesto ↗)“The state shall be present throughout the country.”
The plan says nothing about a ten-year programme or the form of the half-year report, but its core commitment is that municipalities shall have equal economic conditions and that government regulations should work equally well for small as for large municipalities.
Plan documents: party programme
Reasoning and quotes
The plan says nothing about a ten-year programme or the form of the half-year report, but its core commitment is that municipalities shall have equal economic conditions and that government regulations should work equally well for small as for large municipalities. Strengthened guidance and support for especially smaller municipalities and a longer planning horizon follow from the decentralist basic view that decisions should be made close to people with real conditions. The counter-proposal's demands are therefore supported in substance.
Original (Swedish)
Planen säger inget om ett tioårigt program eller delårsrapportens form, men dess bärande åtagande är att kommunerna ska ha likvärdiga ekonomiska förutsättningar och att statliga regelverk ska fungera lika bra för små som för stora kommuner. Stärkt vägledning och stöd till särskilt mindre kommuner samt en längre planeringshorisont följer av den decentralistiska grundsynen att beslut ska fattas nära människorna med reella förutsättningar. Motförslagets krav stöds därför i sak.
- equal municipal servicesdecisive»Ett väl fungerande skattesystem ska ge likvärdiga ekonomiska förutsättningar« (party programme ↗)“A well-functioning tax system should provide equal economic conditions”
- consideration for small municipalities»regelverk ska fungera lika bra för små kommuner som« (party programme ↗)“regulations should work equally well for small municipalities as”
- decentralised decision-making»Beslut bör tas så nära medborgarna som möjligt.« (party programme ↗)“Decisions should be taken as close to citizens as possible.”
The plan's core commitment in public finances is that the fiscal framework shall be protected and strengthened and that public funds shall be used sparingly, which speaks for a longer planning horizon and action plans in case of budget deviations.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan's core commitment in public finances is that the fiscal framework shall be protected and strengthened and that public funds shall be used sparingly, which speaks for a longer planning horizon and action plans in case of budget deviations. The plan also explicitly wants to make small municipalities less vulnerable and give all parts of the country equal conditions, which supports the demand for stronger guidance and support especially to smaller municipalities. The plan therefore supports the counter-proposal's substantive demands.
Original (Swedish)
Planens bärande åtagande i offentlig ekonomi är att det finanspolitiska ramverket ska värnas och förstärkas och att skattemedel ska användas sparsamt, vilket talar för längre planeringshorisont och åtgärdsplaner vid budgetavvikelser. Planen vill dessutom uttryckligen göra små kommuner mindre sårbara och ge alla delar av landet likvärdiga förutsättningar, vilket bär kravet på stärkt vägledning och stöd särskilt till mindre kommuner. Planen stöder därför motförslagets krav i sak.
- long-term fiscal stabilitydecisive»Det finanspolitiska ramverket ska värnas och förstärkas, och Sveriges långsiktiga ekonomiska stabilitet ska försvaras.« (2022 manifesto ↗)“The fiscal framework shall be protected and strengthened, and Sweden's long-term economic stability shall be defended.”
- reduce small municipalities' vulnerability»och gör små kommuner mindre sårbara« (party programme ↗)“and make small municipalities less vulnerable”
- equal conditions throughout the country»Alla delar av landet ska ges likvärdiga förutsättningar för utveckling och tillväxt.« (party programme ↗)“All parts of the country shall be given equal conditions for development and growth.”
- prudent use of public funds»Politiken ska hushålla med skattebetalarnas pengar.« (2022 manifesto ↗)“Policy should make prudent use of taxpayers' money.”
The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.
The plan says nothing about a ten-year programme or interim reporting, but the party programme emphasizes stable public finances and that increased predictability in government action strengthens individual security.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The plan says nothing about a ten-year programme or interim reporting, but the party programme emphasizes stable public finances and that increased predictability in government action strengthens individual security. The Liberals also want to even out the economic conditions of municipalities so that welfare quality becomes equivalent regardless of place of residence, which speaks for strengthened guidance and support especially to smaller municipalities. The conclusion is derived from principles and therefore uncertain.
Original (Swedish)
Planen säger inget om ett tioårigt program eller om delårsrapportering, men partiprogrammet betonar stabila offentliga finanser och att ökad förutsägbarhet i statens agerande stärker den enskildes trygghet. Liberalerna vill också att kommunernas ekonomiska villkor utjämnas så att välfärdens kvalitet blir likvärdig oavsett bostadsort, vilket talar för stärkt vägledning och stöd särskilt till mindre kommuner. Slutsatsen är härledd ur principer och därför osäker.
- stable public financesdecisive»Stabila offentliga finanser och låg statsskuld skapar utrymme för Sverige att möta kriser utan att välfärden« (party programme ↗)“Stable public finances and low government debt create space for Sweden to meet crises without welfare”
- predictable economic management»När förutsägbarheten i statens agerande ökar stärks också den enskildes trygghet.« (party programme ↗)“When predictability in government action increases individual security is also strengthened.”
- equivalent welfare throughout the country»Oavsett bostadsort har individer rätt att få likvärdig kvalitet på vården, omsorgen, socialtjänsten och andra« (party programme ↗)“Regardless of place of residence, individuals have the right to receive equivalent quality in healthcare, care, social services and other”
- state funding responsibility»Vi vill skapa mer likvärdiga villkor och skatter genom att flytta finansieringsansvaret för bland annat skolan och LSS till staten.« (2022 manifesto ↗)“We want to create more equivalent conditions and taxes by moving funding responsibility for among others schools and LSS to the state.”
The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.
The stewardship principle requires long-term thinking and responsibly managed public finances, which speaks for a ten-year programme for good economic housekeeping.
Plan documents: party programme
Reasoning and quotes
The stewardship principle requires long-term thinking and responsibly managed public finances, which speaks for a ten-year programme for good economic housekeeping. The subsidiarity principle is also a supporting principle: the state must support smaller municipalities where they cannot manage the task themselves, which is precisely what the requirement for strengthened guidance means. The plan simultaneously values self-governance, but support is not control.
Original (Swedish)
Förvaltarskapsprincipen kräver långsiktighet och ansvarsfullt skötta offentliga finanser, vilket talar för ett tioårigt program för god ekonomisk hushållning. Subsidiaritetsprincipen är också en stödprincip: staten ska stödja mindre kommuner där de inte själva klarar uppgiften, vilket är precis vad kravet på stärkt vägledning innebär. Planen värnar samtidigt självstyrelsen, men stöd är inte styrning.
- long-term housekeepingdecisive»Förvaltarskapsprincipen hjälper oss att tänka långsiktigt« (party programme ↗)“The stewardship principle helps us to think long-term”
- subsidiarity as a supporting principle»inte på ett ändamålsenligt sätt klarar av ska de större gemenskaperna ta ansvar för« (party programme ↗)“do not in an expedient manner manage, the larger communities must take responsibility for”
- state support for weak municipalities»Det är en statlig uppgift att stödja kommuner som« (party programme ↗)“It is a state task to support municipalities that”
- strong municipal self-governance»Den kommunala självstyrelsen ska vara stark« (party programme ↗)“The municipal self-governance must be strong”
The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.
The plan is built on decisions being made close to citizens and that the state shall be strong in its core task but not build out new steering systems over municipalities.
Plan documents: party programme
Reasoning and quotes
The plan is built on decisions being made close to citizens and that the state shall be strong in its core task but not build out new steering systems over municipalities. A state ten-year programme with new reporting requirements and expanded state guidance is precisely such a build-out of state steering. The demand for good economy with tax funds the plan shares, but it does not assign new state programmes as the means.
Original (Swedish)
Planen bygger på att beslut ska fattas nära medborgarna och att staten ska vara stark i sitt kärnuppdrag men inte bygga ut nya styrsystem över kommunerna. Ett statligt tioårsprogram med nya rapporteringskrav och utökad statlig vägledning är just en sådan utbyggnad av statlig styrning. Kravet på god hushållning med skattemedel delar planen, men den anvisar inte nya statliga program som medlet.
- decisions at the lowest effective leveldecisive»Decentraliserat beslutsfattande gör samhället mer robust« (party programme ↗)“Decentralized decision-making makes society more robust”
- limited state steering»En stor stat leder till ett svagare samhälle.« (party programme ↗)“A large state leads to a weaker society.”
- good economy with tax funds»Offentligt slöseri i alla former ska bekämpas.« (party programme ↗)“Public waste in all forms shall be combated.”
The plan's economic starting point is stewardship, sound public finances and that welfare should function throughout the country.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The plan's economic starting point is stewardship, sound public finances and that welfare should function throughout the country. A ten-year programme for good economic management and strengthened guidance to particularly smaller municipalities is in line with this and with the requirement for clear results for public funds. The plan, however, does not address the issue directly, and its requirement for a minimum of bureaucracy calls for restraint with new reporting requirements.
Original (Swedish)
Planens ekonomiska utgångspunkt är förvaltarskap, sunda offentliga finanser och att välfärden ska fungera i hela landet. Ett tioårigt program för god ekonomisk hushållning och stärkt vägledning till särskilt mindre kommuner ligger i linje med detta och med kravet på tydliga resultat för offentliga medel. Planen behandlar dock inte frågan direkt, och dess krav på ett minimum av byråkrati manar till återhållsamhet med nya rapporteringskrav.
- sound public financesdecisive»Sunda statsfinanser och respekt för målet om överskott« (party programme ↗)“Sound state finances and respect for the goal of surplus”
- all of Sweden shall live»Principen om att hela Sverige skall leva är mycket viktig för Sverigedemokraterna.« (party programme ↗)“The principle that all of Sweden should live is very important to Sweden Democrats.”
- results requirement on public funds»Begära tydliga resultat för varje offentlig satsning« (2022 manifesto ↗)“Demand clear results for every public investment”
- minimum of bureaucracy»respekt för skattebetalarnas pengar och strävan efter ett minimum av byråkrati« (party programme ↗)“respect for taxpayers' money and aspiration for a minimum of bureaucracy”
The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.
Share and embed
Sources and documents
- The committee report on riksdagen.se (2023/24:KU2)
- Committee report full text (HB01KU2)
- Per-MP voting data (API)
- Case status (API)
Documents under consideration
- Motion 2022/23:2395 — med anledning av prop. 2022/23:119 Effektiv ekonomistyrning i kommuner och regioner av Jessica Wetterling m.fl. (V)
- Motion 2022/23:2398 — med anledning av prop. 2022/23:119 Effektiv ekonomistyrning i kommuner och regioner av Ida Karkiainen m.fl. (S)
- Proposition 2022/23:119 — Effektiv ekonomistyrning i kommuner och regioner
Source: The Swedish Parliament