Higher education institutions' provision of premises- room for improvement
How to pay for higher education institutions' premises Higher education institutions' rental costs constitute a significant part of central government rental expenses. Swedish NAO analysed results of reform, which aimed at more effective use of resources at central government agencies and more effective management of real property and assets for the State as a whole. Apart from the positive results as a whole, substantial room for improvement still exists: especially in identifying targets of costs, looking for incentives and in mitigating commercial approach to education institutions.
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The Annual Municipal Accounts as a basis for comparing municipalities - are the cost indicator reliable?
Municipal accounting: more standardized or more controlled Municipalities report among others, their costs, which cannot be directly attributed to any specific activity, product, or service. Standardized taxonomies exist, but they are not applied uniformly. Swedish NAO traces ramifications: lower ability to compare municipalities' data and need of more central level control.
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