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Swedish National Financial Management Autorithy (Ekonomistyrningsverket, ESV). Public sector in Sweden (the State). Parliament. Government. Agency 1. Agency 2. Agency n. Government policy on user charges. Swedish Constitution The State Budget Act Fees Ordinance Special law/ordinances
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Swedish National Financial Management Autorithy(Ekonomistyrningsverket, ESV) lasse.henricson@esv.se
Public sector in Sweden (the State) • Parliament Government Agency 1 Agency 2 Agency n lasse.henricson@esv.se
Government policy on user charges • Swedish Constitution • The State Budget Act • Fees Ordinance • Special law/ordinances • PSI-directive lasse.henricson@esv.se
Pricing policies –public information • Free of charge • Full cost coverage • Other principles lasse.henricson@esv.se
Full cost coverage • direct costs • a justifiable part of the overhead lasse.henricson@esv.se
Obliged yearly consulting with ESV • Activity subject to a fee with full cost coverage • revenues and costs (outcome) • revenues and costs (budget) • accumulated result • calculating methods • proposed price • other important factors lasse.henricson@esv.se