Auditor's Report for Housing Association 2026/2027 – Audit & Excel | Word/PDF

Audit report and audit working papers for a samfällighetsförening is a document package for planning, conducting, and documenting an actual audit of a Swedish samfällighetsförening's management and finances. It contains an audit plan, a request for documents, an audit working paper journal, a list of findings, an uncompleted audit report draft, and a nine-tab Excel register.

The material is specifically limited to samfällighetsföreningar under the Act (1973:1150) on the Management of Samfälligheter (SFL). It does not replace an audit report that must be issued independently by a qualified auditor after an actual audit, nor does it replace any specific statutory audit procedure that may apply.

What Should Be Audited in a Samfällighetsförening?

According to Section 28, paragraph 1 of SFL, the association's bylaws must state how the audit of the board's management shall be conducted. The bylaws must also state the financial year in accordance with Section 6. For an auditor, the starting point is therefore the association's currently registered bylaws, the agreed form of engagement, and the properties for which the association is responsible. The audit may concern property decisions, minutes, agreements, fees, the budget, billing periods, and any reserve funds.

Distinguish Bylaw Audit from Statutory Audit: The accounting obligation for samfällighetsföreningar is regulated in Chapter 2, Section 2 of the Accounting Act (1999:1078), and the Audit Act (1999:1079) may apply under certain conditions pursuant to Section 2. No general conclusion about an audit obligation or the requirement for a certified auditor can be drawn solely from the existence of an association.

Complete File List

Excel Template with Nine Tabs

Overview, Engagement, Documents, Audit, Finance, Decisions, Findings, Report, and Read Me. Each register tab has 100 empty rows. The seven counters in the overview sum up actual IDs filled in. The finance tab has difference formulas for comparison between the booked and verified amounts. The user only fills in actual data and specifies a source or document reference. The template contains no fictional personal or association details.

Function test: an empty register showed 0 on all counters; a test copy with two engagement IDs and one finding ID showed 2 and 1 respectively. An amount example of SEK 2,000 and SEK 1,850 gave a difference of SEK 150. The test data is not saved in the customer file. Excel does not make audit statements or automatic legal assessments.

How the Auditor Uses the Document Package

1. Establish the engagement. Check the registered bylaws, the selection of auditors, the financial year, and whether the Accounting Act or Audit Act applies. For professional statutory audit, applicable auditing standards must be followed separately.
2. Request the correct documents. Use document 02 for bylaws, property decisions, board/general meeting minutes, bank documents, accounting, billing period, reserve funds, and agreements.
3. Perform actual checks. Document what has been audited, the scope of the audit, sample testing, dates, and evidence references in 03 and Excel.
4. Handle findings. Use 04 for facts, the board's statement, and follow-up. Do not draw conclusions about illegal acts solely from a findings journal.
5. Write the report independently. Use 05 only after actual audit procedures. The auditor must specify the scope, results, qualifications, any assessment of discharge from liability, and signature themselves.
6. Submit on time. Check the association's actual bylaws for the deadline and availability. The Swedish Land Survey's standard bylaws are a model, not automatically binding for every samfällighetsförening.

What Does the Law Say About Audit Reports and the Selection of Auditors?

Section 28 of SFL prescribes that the bylaws shall regulate the audit, but does not specify a general template for the format of the audit report. The Swedish Land Survey's standard bylaws state as an example in Section 10 that auditors are elected at the annual general meeting and that the audit report is submitted to the board no later than three weeks before the annual general meeting. Always check the association's actual registered bylaws before using this time rule.

An association covered by special annual report and audit regulations may require a more comprehensive audit report with prescribed statements. This working draft does not claim to be a complete prescribed statutory audit report. A certified or approved auditor and the association's advisor should be engaged where applicable regulations require it.

Frequently Asked Questions – Auditing a Samfällighetsförening

Must Every Samfällighetsförening Have a Certified Auditor?

No, such a general requirement does not follow solely from SFL. The bylaws state how the board's management shall be audited. Separate obligations under accounting and audit legislation must be checked for the association's circumstances.

What Does an Audit Report for a Samfällighet Look Like?

The form and content depend on the applicable bylaws, the engagement, and any statutory audit. This product has a working draft with open fields; the auditor formulates the conclusions after completing the audit.

Can Excel Audit the Finances Automatically?

No. Excel can sum up administrative items and calculate simple amount differences, but it does not determine fair presentation, appropriate reserve fund allocation, discharge from liability, or the legality of the board's decisions.

What Does the Auditor Need to Receive from the Board?

It depends on the association's activities and the audit engagement. Common documents may include bylaws, property decisions, minutes, the budget, billing period, verifications, bank reconciliations, agreements, reserve funds, and a maintenance plan.

Is Three Weeks Before the General Meeting Always the Final Date?

No. The rule exists as an example in the Swedish Land Survey's standard bylaws. It does not automatically apply if the current association's own bylaws state otherwise.

Does the Audit Report for a Limited Company Include?

No. The document package applies to samfällighetsföreningar and may not be used as a replacement for the regulated audit required for a limited company.

Are the Templates Independently Legally Reviewed?

The legal source check is AI-assisted as of November 2, 2026. No external independent legal review or actual audit engagement is documented.

Related Templates on Mallbutiken

For separate processes, there are Billing Period for Samfällighetsförening, Maintenance and Renewal Plan with Reserve Fund, and General Meeting for Samfällighetsförening. There is also a special audit report product for non-profit associations, which does not replace an audit according to the samfällighetsförening's bylaws.

Legal Sources, Version, and Delivery

Version 1.0 – 2026-11-02. Swedish law. SFL 1973:1150, Accounting Act 1999:1078, Audit Act 1999:1079, and Swedish Land Survey – Standard Bylaws. The digital ZIP is manually linked to Shopify Digital Products, and the product draft is published only by the product owner after their own download test.