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Kommunal revision

2009-04-03

Kommunal revison är något annorlunda jämfört med hur det går till i det privata näringslivet. Kommunfullmäktige som är kommunen högsta beslutande organ behöver en löpande kontroll av verksamheten. För detta ändamål väljer man revisorer - som är politiskt tillsatta. Dessutom väljer revisionen även en sakkunnig revisor - som främst ska granska siffrorna men ibland använder man dem även till att genomföra löpande granskning så att lekmannarevisorer kan fullfölja sitt uppdrag.

Sytet med den kommunal revisonen är att

1. Ge underlag för fullmäktige i dess ställningstagande i anvarsfrågan

2.Ta tillvara kommunens ekonomiska intressen

3. Ge förtroende och legimitet åt verksmahten.

Det är främst den sista punkten som har ett mer poltiskt innehåll. Det gör att om majoritetten i en kommun satsat på en viss fråga kan minoriteten bland de lekmanna valda revisorerna kritísera satsningen utifrån en politisk vinkling istället från en innehållsmässig vinkling. Detta gör att revisonen inom kommunen är en blandning mellan politik och sak vilket gör att det kan vara svårt för medborgarna att förstå vilken roll egentligen lekmannarevisorerna har. Revisorerna som normalt har en hög trovärdighet blir helt plötsligt politiker och gör i sitt ämbete som revisor uttalanden som kan uppfattas som trovärdiga trots att det egentligen är ett poltiskt inlägg. Det kan därför vara värt att fundera över titeln för lekmannarevisorn. Det borde vara dags att ta bort deras titel revisor och istället döpa om dem till något neutralt.

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