LFV Annual Report 2019 1
L F V 2019 A UDIT REPOR T submitted in the direct
or’s report has been drawn up with the aim of conveying a true and fair picture of the organisation together with the other parts of the annual report, based on the regulations. • take necessary measures regarding other information to ensure that this is consistent with the other parts of the annual report and free from material errors, based on our knowledge of the authority. Our communication with senior management encompasses matters such as the planned scope and focus of the audit and significant results from the audit, including any significant deficiencies that we identify in the internal governance and controls. REPORT ON OTHER REQUIREMENTS IN ACCORDANCE WITH LAWS AND OTHER REGULATIONS The senior management’s adherence to applicable regulations concerning the use of appropriations and revenue OPINION Based on our audit of the annual report, it is the Swedish National Audit Office’s understanding that the authority has, in all material respects, used allocations and revenue in accordance with the purposes determined by the Riksdag and in compliance with the applicable regulations. GROUNDS FOR THE OPINION We have conducted the audit in accordance with the ISSAI and RRI. Our responsibility according to these standards is described in more detail in the section entitled Auditor’s Responsibility. We believe that the audit evidence we have received is sufficient and appropriate to provide a basis for the Swedish National Audit Office’s statement. SENIOR MANAGEMENT’S RESPONSIBILITY It is the senior management who are responsible for ensuring that the use of and accounting for allocated funds and revenue take place in accordance with the applicable regulations and the financial 70 Senior management’s assessment of internal governance and controls OPINION Our audit of the annual report has not detected anything that would indicate that senior management have not complied with the Ordinance (2007:603) on Internal Governance and Control when assessing internal governance and controls. GROUNDS FOR THE OPINION We have conducted the audit in accordance with the ISSAI and RRI. Our responsibility according to these standards is described in more detail in the section entitled Auditor’s Responsibility. We believe that the evidence we have received is sufficient and appropriate to provide a basis for the Swedish National Audit Office’s statement. SENIOR MANAGEMENT’S RESPONSIBILITY In accordance with the Annual Reports and Budget Documentation Ordinance terms stated in the appropriation directions and government decisions specific to the authority. AUDITOR’S RESPONSIBILITY Our responsibility is to audit the authority’s annual report in accordance with the ISSAI and RRI. As per our auditing standards, we shall take into account legal and regulatory compliance and any effects of material deviations from applicable regulations for the financial components of the annual report. Our responsibility also includes reviewing whether the senior management’s administration complies with the applicable regulations and special decisions. In addition to the regulations and special decisions that have a direct impact on the accounts, this also includes regulations pertaining directly to the use of funds over which parliament and the government make decisions1. We submit a statement regarding the authority’s compliance with these regulations on the basis of the audit of the annual report. (2000:605), instructions, appropriation directions and government decisions specific to the authority, it is the authority’s senior management that is responsible for giving a statement about the authority’s internal governance and controls. AUDITOR’S RESPONSIBILITY Our responsibility is to express an opinion on the annual report, based on our audit. We have conducted the audit in accordance with the ISSAI and RRI. When plan ning and conducting the audit, we take into account aspects of the internal governance and controls that are relevant to how the authority draws up its annual report in order to provide a true and fair picture. Our responsibility does not include making a statement on the effectiveness of the authority’s internal governance and controls. Our statement regarding senior management’s assessment of internal governance and controls is based on the measures we have taken in order to audit the annual report, and thus do not have the same certainty as an opinion based on an audit. Responsible auditor Stefan Andersson made the decision in this case. Project manager Andreas Andersson was rapporteur. Stefan Andersson Andreas Andersson Copy for information purposes: The Civil Aviation Authority, the Ministry of Enterprise and Innovation, the Budget Department of the Ministry of Finance (Finansdepartementet) 1) The Appropriations Ordinance (2011:223), the Fees Ordinance (1992:191), the Lending and Security Ordinance (2011:211), the Supply of Capital Ordinance (2011:210), the Transfer of State Real Estate Ordinance (1996:1190), the Transfer of Movable Assets Ordinance (1996:1191).