<?xml version="1.0" encoding="utf-8"?><urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9"><url><loc>https://forum.esv.se/</loc><lastmod>2026-01-14T16:43:42+01:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/</loc><lastmod>2026-03-31T16:35:58+02:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/styrning/</loc><lastmod>2025-12-15T08:17:14+01:00</lastmod><changefreq>weekly</changefreq><priority>0.9</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/</loc><lastmod>2025-12-15T08:28:30+01:00</lastmod><changefreq>weekly</changefreq><priority>0.9</priority></url><url><loc>https://forum.esv.se/konsekvensutredning/</loc><lastmod>2025-12-15T08:31:21+01:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/sok/</loc><lastmod>2023-02-23T09:18:10+01:00</lastmod><changefreq>weekly</changefreq><priority>0.9</priority></url><url><loc>https://forum.esv.se/vanliga-fragor/</loc><lastmod>2026-04-21T05:06:34+02:00</lastmod><changefreq>weekly</changefreq><priority>0.9</priority></url><url><loc>https://forum.esv.se/ea-regelverket/</loc><lastmod>2025-12-15T08:34:06+01:00</lastmod><changefreq>weekly</changefreq><priority>0.9</priority></url><url><loc>https://forum.esv.se/utbildning/</loc><lastmod>2026-02-06T09:43:19+01:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/om-webbplatsen/</loc><lastmod>2026-01-09T11:20:30+01:00</lastmod><changefreq>weekly</changefreq><priority>0.9</priority></url><url><loc>https://forum.esv.se/analysera--jamfora/</loc><lastmod>2025-12-15T08:40:26+01:00</lastmod><changefreq>weekly</changefreq><priority>0.9</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/bidrag-och-transfereringar/</loc><lastmod>2025-06-24T15:15:29+02:00</lastmod><changefreq>weekly</changefreq><priority>0.8</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/avsattningar-och-ansvarsforbindelser/</loc><lastmod>2025-12-02T15:48:33+01:00</lastmod><changefreq>weekly</changefreq><priority>0.8</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/</loc><lastmod>2023-12-15T16:32:49+01:00</lastmod><changefreq>weekly</changefreq><priority>0.8</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/garantier-och-utlaningar/</loc><lastmod>2025-10-14T11:03:20+02:00</lastmod><changefreq>weekly</changefreq><priority>0.8</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/anslag-och-inkomsttitlar/</loc><lastmod>2023-02-23T09:18:11+01:00</lastmod><changefreq>weekly</changefreq><priority>0.8</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/bokforing-och-rapportering/</loc><lastmod>2025-10-30T19:01:31+01:00</lastmod><changefreq>weekly</changefreq><priority>0.8</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/lan-och-rantekonto/</loc><lastmod>2023-02-23T09:18:22+01:00</lastmod><changefreq>weekly</changefreq><priority>0.8</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/personalkostnader/</loc><lastmod>2026-01-07T13:49:53+01:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/bidrag-och-transfereringar/fonder-for-transfereringsandamal/</loc><lastmod>2026-01-07T13:46:23+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/bidrag-och-transfereringar/erhallna-bidrag-och-donationer/</loc><lastmod>2026-01-07T13:00:59+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/bidrag-och-transfereringar/eu-medel/</loc><lastmod>2026-01-07T13:42:55+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/avsattningar-och-ansvarsforbindelser/skulder-avsattningar-och-ansvarsforbindelser/</loc><lastmod>2026-01-07T11:19:32+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/avsattningar-och-ansvarsforbindelser/redovisa-avsattningar/</loc><lastmod>2026-01-20T17:52:42+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/avsattningar-och-ansvarsforbindelser/redovisa-ansvarsforbindelser/</loc><lastmod>2026-01-20T17:53:05+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/avsattningar-och-ansvarsforbindelser/exempel/</loc><lastmod>2025-10-15T11:22:20+02:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/ingaende-moms/</loc><lastmod>2025-10-11T16:54:01+02:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/utgaende-moms/</loc><lastmod>2026-01-09T09:06:43+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/omvand-betalningsskyldighet/</loc><lastmod>2025-10-21T10:11:31+02:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/fakturor/</loc><lastmod>2025-10-11T17:58:20+02:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/garantier-och-utlaningar/handledning-garantier-och-utlaning/</loc><lastmod>2026-01-07T12:56:17+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/garantier-och-utlaningar/hur-styr-staten-garantier-och-utlaning/</loc><lastmod>2025-10-14T11:04:17+02:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/garantier-och-utlaningar/grundlaggande-utgangspunkter-for-redovisning-av-garantier-och-utlaning/</loc><lastmod>2025-10-14T11:04:26+02:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/styrning/resultatstyrning/</loc><lastmod>2024-06-28T07:55:38+02:00</lastmod><changefreq>weekly</changefreq><priority>0.8</priority></url><url><loc>https://forum.esv.se/styrning/intern-styrning-och-kontroll/</loc><lastmod>2025-06-23T14:56:16+02:00</lastmod><changefreq>weekly</changefreq><priority>0.8</priority></url><url><loc>https://forum.esv.se/styrning/internrevision/</loc><lastmod>2024-06-26T07:41:18+02:00</lastmod><changefreq>weekly</changefreq><priority>0.8</priority></url><url><loc>https://forum.esv.se/styrning/jamstalldhetsbudgetering/</loc><lastmod>2024-08-05T13:17:28+02:00</lastmod><changefreq>weekly</changefreq><priority>0.8</priority></url><url><loc>https://forum.esv.se/styrning/myndighetsledningens-ansvar/</loc><lastmod>2025-10-10T09:58:24+02:00</lastmod><changefreq>weekly</changefreq><priority>0.8</priority></url><url><loc>https://forum.esv.se/styrning/finansiell-styrning/</loc><lastmod>2026-01-07T11:19:31+01:00</lastmod><changefreq>weekly</changefreq><priority>0.8</priority></url><url><loc>https://forum.esv.se/styrning/resultatstyrning/mal/</loc><lastmod>2026-01-16T14:26:34+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/styrning/resultatstyrning/resultat/</loc><lastmod>2026-01-16T14:28:32+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/styrning/resultatstyrning/resultatredovisning/</loc><lastmod>2026-01-16T14:29:12+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/styrning/resultatstyrning/tillitsbaserad-styrning/</loc><lastmod>2026-01-16T14:29:44+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/styrning/resultatstyrning/resultatredovisning/principer-for-rattvisande-bild/</loc><lastmod>2026-01-16T11:28:59+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/styrning/resultatstyrning/resultatredovisning/resultatindikatorer/</loc><lastmod>2025-10-08T13:01:40+02:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/styrning/resultatstyrning/resultatredovisning/styckkostnader/</loc><lastmod>2026-01-16T11:29:36+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/styrning/resultatstyrning/resultatredovisning/analys/</loc><lastmod>2026-01-16T11:29:59+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/styrning/resultatstyrning/resultatredovisning/bedomning/</loc><lastmod>2026-01-16T11:30:20+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/styrning/resultatstyrning/resultatredovisning/konsuppdelad-statistik/</loc><lastmod>2026-01-16T11:31:04+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/styrning/resultatstyrning/resultatredovisning/utveckling-over-tid/</loc><lastmod>2026-01-16T11:31:48+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/styrning/resultatstyrning/resultatredovisning/dokumentation-och-hanvisningar/</loc><lastmod>2026-01-16T11:32:18+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/styrning/resultatstyrning/resultatredovisning/fordelning-av-intakter-och-kostnader/</loc><lastmod>2026-01-16T11:32:37+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/styrning/resultatstyrning/resultatredovisning/kompetensforsorjning/</loc><lastmod>2026-01-16T11:33:21+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/styrning/resultatstyrning/resultatredovisning/verksamhetslogik/</loc><lastmod>2026-01-16T11:33:47+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/styrning/resultatstyrning/resultatredovisning/kvalitetsredovisning/</loc><lastmod>2026-03-10T08:24:40+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/styrning/resultatstyrning/resultatredovisning/fragor-och-svar-om-resultatredovisning/</loc><lastmod>2025-10-08T13:04:38+02:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/styrning/intern-styrning-och-kontroll/intern-miljo/</loc><lastmod>2026-01-15T16:08:48+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/styrning/intern-styrning-och-kontroll/sakerstalla-intern-styrning-och-kontroll/</loc><lastmod>2026-01-15T16:09:34+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/styrning/intern-styrning-och-kontroll/korruption/</loc><lastmod>2026-01-15T16:15:03+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/styrning/intern-styrning-och-kontroll/ledningssystem-for-verksamhetsstyrning/</loc><lastmod>2026-01-15T16:09:08+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/styrning/intern-styrning-och-kontroll/riskhantering/</loc><lastmod>2026-01-15T16:10:11+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/styrning/intern-styrning-och-kontroll/sakerstalla-intern-styrning-och-kontroll/kraven-som-foljer-av-ansvaret-for-verksamheten/</loc><lastmod>2026-01-15T16:09:44+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/styrning/intern-styrning-och-kontroll/sakerstalla-intern-styrning-och-kontroll/integrerad-med-verksamhetsstyrningen/</loc><lastmod>2026-01-15T16:09:52+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/styrning/internrevision/den-statliga-internrevisionen/</loc><lastmod>2026-01-15T15:54:43+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/styrning/internrevision/styra-och-planera-internrevision/</loc><lastmod>2025-06-12T13:27:07+02:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/styrning/internrevision/genomfora-och-folja-upp-internrevisionen/</loc><lastmod>2026-01-15T16:06:50+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/styrning/jamstalldhetsbudgetering/Verktyg-for-jamstalldhetsbudgetering/</loc><lastmod>2026-01-16T14:22:14+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/styrning/jamstalldhetsbudgetering/Utgangspunkter-for-myndighetens-jamstalldhetsbudgetering/</loc><lastmod>2026-01-16T14:20:59+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/styrning/jamstalldhetsbudgetering/sa-arbetar-regeringen-med-jamstalldhetsbudgetering/</loc><lastmod>2025-10-13T11:28:27+02:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/styrning/jamstalldhetsbudgetering/Varfor-jamstalldhets-budgetering/</loc><lastmod>2026-01-15T16:22:51+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/styrning/jamstalldhetsbudgetering/fragor-och-svar-om-jamstalldhetsbudgetering/</loc><lastmod>2025-10-13T11:29:58+02:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/styrning/jamstalldhetsbudgetering/redovisa-mot-jamstalldhetspolitiska-mal/</loc><lastmod>2026-01-15T16:35:31+01:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/forandringsledning/</loc><lastmod>2026-01-07T15:09:08+01:00</lastmod><changefreq>weekly</changefreq><priority>0.8</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/En-innovativ-statsforvaltning/</loc><lastmod>2025-10-14T15:25:39+02:00</lastmod><changefreq>weekly</changefreq><priority>0.8</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/kvalitet/</loc><lastmod>2025-09-25T11:55:44+02:00</lastmod><changefreq>weekly</changefreq><priority>0.8</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/effektivitet/</loc><lastmod>2024-10-22T15:04:59+02:00</lastmod><changefreq>weekly</changefreq><priority>0.8</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/samverkan/</loc><lastmod>2025-09-25T11:59:45+02:00</lastmod><changefreq>weekly</changefreq><priority>0.8</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/digitalisering-och-ai/</loc><lastmod>2023-02-23T09:18:27+01:00</lastmod><changefreq>weekly</changefreq><priority>0.8</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/systemsynsattet/</loc><lastmod>2023-02-23T09:18:27+01:00</lastmod><changefreq>weekly</changefreq><priority>0.8</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/forandringsledning/esvs-process-for-forandringsledning-i-tre-steg/</loc><lastmod>2026-01-07T15:16:42+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/forandringsledning/forbereda-forandringen/</loc><lastmod>2026-01-07T16:14:40+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/forandringsledning/genomfora-forandringen/</loc><lastmod>2026-01-07T16:22:27+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/forandringsledning/forstarka-forandringen/</loc><lastmod>2026-01-07T15:11:05+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/forandringsledning/erfarenheter-av-statskontorets-process-for-forandringsledning/</loc><lastmod>2026-02-12T18:09:00+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/En-innovativ-statsforvaltning/Innovationer-ar-nya-satt-att-skapa-nytta/</loc><lastmod>2025-10-14T15:29:59+02:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/En-innovativ-statsforvaltning/Varfor-regeringen-betonar-innovation-i-statsforvaltningen/</loc><lastmod>2025-10-16T14:49:44+02:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/En-innovativ-statsforvaltning/vad-som-kannetecknar-en-innovativ-myndighet/</loc><lastmod>2026-01-12T17:35:33+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/sok/taggsokning/</loc><lastmod>2023-02-23T09:18:10+01:00</lastmod><changefreq>weekly</changefreq><priority>0.8</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/ingaende-moms/villkor-for-kompensationsratten/inkop-till-verksamheten/</loc><lastmod>2025-12-05T11:59:33+01:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/ingaende-moms/villkor-for-kompensationsratten/svensk-moms/</loc><lastmod>2025-10-11T16:59:16+02:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/ingaende-moms/villkor-for-kompensationsratten/specificerat-momsbelopp/</loc><lastmod>2025-10-11T16:59:29+02:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/ingaende-moms/undantag-for-kompensationsratten/stadigvarande-bostad/</loc><lastmod>2025-10-11T17:00:36+02:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/ingaende-moms/undantag-for-kompensationsratten/representation/</loc><lastmod>2026-01-09T08:58:31+01:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/ingaende-moms/undantag-for-kompensationsratten/personbilar-och-motorcyklar/</loc><lastmod>2025-10-11T17:14:37+02:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/felsidor/tekniskt-fel/</loc><lastmod>2026-01-09T11:22:43+01:00</lastmod><changefreq>weekly</changefreq><priority>0.8</priority></url><url><loc>https://forum.esv.se/felsidor/innehall-saknas/</loc><lastmod>2026-01-09T11:23:14+01:00</lastmod><changefreq>weekly</changefreq><priority>0.8</priority></url><url><loc>https://forum.esv.se/ea-regelverket/forvaltning/</loc><lastmod>2023-02-23T09:18:11+01:00</lastmod><changefreq>weekly</changefreq><priority>0.8</priority></url><url><loc>https://forum.esv.se/ea-regelverket/finansiering/</loc><lastmod>2023-02-23T09:18:12+01:00</lastmod><changefreq>weekly</changefreq><priority>0.8</priority></url><url><loc>https://forum.esv.se/ea-regelverket/redovisning/</loc><lastmod>2023-02-23T09:18:12+01:00</lastmod><changefreq>weekly</changefreq><priority>0.8</priority></url><url><loc>https://forum.esv.se/ea-regelverket/revision/</loc><lastmod>2023-02-23T09:18:12+01:00</lastmod><changefreq>weekly</changefreq><priority>0.8</priority></url><url><loc>https://forum.esv.se/ea-regelverket/relaterade-regler/</loc><lastmod>2026-01-02T11:23:13+01:00</lastmod><changefreq>weekly</changefreq><priority>0.8</priority></url><url><loc>https://forum.esv.se/utbildning/dolda-sidor/</loc><lastmod>2023-02-23T09:18:23+01:00</lastmod><changefreq>weekly</changefreq><priority>0.8</priority></url><url><loc>https://forum.esv.se/specialsidor/ordlista/</loc><lastmod>2026-01-18T14:47:29+01:00</lastmod><changefreq>weekly</changefreq><priority>0.8</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/bidrag-och-transfereringar/erhallna-bidrag-och-donationer/erhallna-bidrag-och-donationer/</loc><lastmod>2026-01-07T13:03:43+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/bidrag-och-transfereringar/erhallna-bidrag-och-donationer/myndigheten-ska-redovisa-erhallna-bidrag-enligt-periodiseringsmodellen/</loc><lastmod>2025-06-24T14:38:45+02:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/anslag-och-inkomsttitlar/redovisning-av-anslag/</loc><lastmod>2026-01-14T09:54:20+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/anslag-och-inkomsttitlar/flerfinansierad-verksamhet/</loc><lastmod>2026-01-14T12:23:56+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/anslag-och-inkomsttitlar/hantering-av-betalningar-i-staten/</loc><lastmod>2025-10-30T08:02:58+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/anslag-och-inkomsttitlar/inkomster-pa-statens-budget/</loc><lastmod>2025-10-30T08:01:00+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/anslag-och-inkomsttitlar/redovisning-av-anslag/redovisning-mot-anslag-pa-statens-budget/</loc><lastmod>2025-10-30T07:58:07+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/anslag-och-inkomsttitlar/redovisning-av-anslag/sammanstallning-av-information-om-anslag-och-inkomsttitlar-i-anslagsredovisning/</loc><lastmod>2026-01-14T10:05:54+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/bokforing-och-rapportering/baskontoplan/</loc><lastmod>2025-12-31T10:23:44+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/bokforing-och-rapportering/statliga-redovisningsmodellens-bakgrund-och-syfte/</loc><lastmod>2026-01-08T10:19:06+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/bokforing-och-rapportering/systemdokumentation/</loc><lastmod>2026-01-19T08:56:01+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/bokforing-och-rapportering/bokforing/</loc><lastmod>2026-02-23T09:45:12+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/bokforing-och-rapportering/begreppen-kostnad-och-intakt-utgift-och-inkomst-samt-utbetalning-och-inbetalning/</loc><lastmod>2026-01-08T09:20:55+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/bokforing-och-rapportering/myndigheters-arsredovisning/</loc><lastmod>2026-01-12T09:56:07+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/bokforing-och-rapportering/baskontoplan/publikation-baskontoplanen/</loc><lastmod>2025-12-31T10:32:47+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/bokforing-och-rapportering/statliga-redovisningsmodellens-bakgrund-och-syfte/forestallningsram-for-finansiella-rapporter-i-staten/</loc><lastmod>2026-01-08T10:21:50+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/ea-regelverket/forvaltning/intern-styrning-och-kontroll/</loc><lastmod>2026-01-02T09:14:45+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/ea-regelverket/forvaltning/statliga-myndigheters-lokalforsorjning/</loc><lastmod>2026-01-02T09:19:07+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/ea-regelverket/forvaltning/overlatelse-av-statens-losa-egendom/</loc><lastmod>2026-01-12T15:55:38+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/ea-regelverket/finansiering/myndigheters-ratt-till-kompensation-for-ingaende-moms/</loc><lastmod>2026-01-02T09:36:45+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/ea-regelverket/finansiering/donationsforordningen/</loc><lastmod>2026-01-02T09:33:10+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/ea-regelverket/finansiering/avgiftsforordningen/</loc><lastmod>2026-02-12T16:24:41+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/ea-regelverket/finansiering/kapitalforsorjningsforordning/</loc><lastmod>2026-01-02T09:34:47+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/ea-regelverket/finansiering/anslagsforordningen/</loc><lastmod>2026-01-02T09:22:41+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/ea-regelverket/finansiering/forordning-om-avgift-for-administration-av-vissa-statliga-lan/</loc><lastmod>2026-01-02T09:27:56+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/ea-regelverket/redovisning/myndigheters-bokforing/</loc><lastmod>2026-03-02T08:41:53+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/ea-regelverket/redovisning/arsredovisning-och-budgetunderlag/</loc><lastmod>2026-01-20T09:54:34+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/ea-regelverket/redovisning/underlag-for-arsredovisning-for-staten/</loc><lastmod>2026-01-02T10:02:48+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/ea-regelverket/revision/internrevisionsforordning/</loc><lastmod>2026-01-02T10:08:31+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/analysera--jamfora/Nyckeltalsapplikation/om-dataunderlaget/</loc><lastmod>2025-12-22T16:06:41+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/om-webbplatsen/tillganglighetsredogorelse/</loc><lastmod>2026-01-28T15:35:53+01:00</lastmod><changefreq>weekly</changefreq><priority>0.8</priority></url><url><loc>https://forum.esv.se/om-webbplatsen/om-kakor/</loc><lastmod>2026-01-14T16:34:30+01:00</lastmod><changefreq>weekly</changefreq><priority>0.8</priority></url><url><loc>https://forum.esv.se/om-webbplatsen/om-esv-forum/</loc><lastmod>2026-01-09T11:21:01+01:00</lastmod><changefreq>weekly</changefreq><priority>0.8</priority></url><url><loc>https://forum.esv.se/om-webbplatsen/anvanda-esv-forum/</loc><lastmod>2025-12-19T11:40:31+01:00</lastmod><changefreq>weekly</changefreq><priority>0.8</priority></url><url><loc>https://forum.esv.se/om-webbplatsen/tekniska-information/</loc><lastmod>2025-12-19T11:48:27+01:00</lastmod><changefreq>weekly</changefreq><priority>0.8</priority></url><url><loc>https://forum.esv.se/styrning/internrevision/den-statliga-internrevisionen/relationen-till-myndighetsledningen/</loc><lastmod>2026-01-15T15:55:05+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/styrning/internrevision/den-statliga-internrevisionen/ansvarsnivan-i-organisationen/</loc><lastmod>2026-01-15T15:55:22+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/styrning/internrevision/den-statliga-internrevisionen/omfattning/</loc><lastmod>2025-06-13T08:22:56+02:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/styrning/internrevision/den-statliga-internrevisionen/god-sed/</loc><lastmod>2026-01-15T15:55:57+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/styrning/internrevision/den-statliga-internrevisionen/olika-anledningar-till-internrevision/</loc><lastmod>2026-01-15T15:56:18+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/styrning/internrevision/styra-och-planera-internrevision/rekrytera-internrevisor/</loc><lastmod>2026-01-15T16:03:16+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/styrning/internrevision/styra-och-planera-internrevision/besluta-riktlinjer/</loc><lastmod>2026-01-15T16:03:52+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/styrning/internrevision/styra-och-planera-internrevision/genomfora-en-riskanalys/</loc><lastmod>2026-01-15T16:04:14+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/styrning/internrevision/styra-och-planera-internrevision/ta-fram-revisionsplanen/</loc><lastmod>2026-01-15T16:05:22+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/styrning/internrevision/styra-och-planera-internrevision/ge-rad-och-stod/</loc><lastmod>2026-01-15T16:06:13+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/styrning/internrevision/styra-och-planera-internrevision/samordna-internrevision-med-andra/</loc><lastmod>2026-01-15T16:06:31+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/styrning/internrevision/styra-och-planera-internrevision/rekrytera-internrevisor/kompetensprofil-for-internrevisorer/</loc><lastmod>2026-01-07T12:50:42+01:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/bokforing-och-rapportering/bokforing/redovisningsplan/</loc><lastmod>2026-01-08T09:14:25+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/bokforing-och-rapportering/bokforing/flerfinansierad-verksamhet/</loc><lastmod>2025-12-31T10:42:41+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/bokforing-och-rapportering/bokforing/redovisningsplan-i-praktiken/</loc><lastmod>2025-12-31T10:41:00+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/anslag-och-inkomsttitlar/hantering-av-betalningar-i-staten/redovisning-av-betalningar/</loc><lastmod>2025-10-30T08:03:11+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/anslag-och-inkomsttitlar/inkomster-pa-statens-budget/inkomster-som-myndigheter-far-disponera/</loc><lastmod>2025-10-30T08:01:11+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/anslag-och-inkomsttitlar/inkomster-pa-statens-budget/inkomster-som-redovisas-mot-inkomsttitlar/</loc><lastmod>2026-01-28T15:03:44+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/anslag-och-inkomsttitlar/inkomster-pa-statens-budget/uppbordsverksamhet-i-resultatrakningen/</loc><lastmod>2026-01-14T11:05:50+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/anslag-och-inkomsttitlar/inkomster-pa-statens-budget/redovisnign-av-skatteintakter---en-fordjupning/</loc><lastmod>2026-01-14T11:10:40+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/styrning/internrevision/genomfora-och-folja-upp-internrevisionen/genomfora-granskningen/</loc><lastmod>2026-01-15T16:07:01+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/styrning/internrevision/genomfora-och-folja-upp-internrevisionen/lamna-rapportering/</loc><lastmod>2026-01-15T16:07:11+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/styrning/internrevision/genomfora-och-folja-upp-internrevisionen/besluta-och-folja-upp-atgarder/</loc><lastmod>2026-01-15T16:07:21+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/styrning/internrevision/genomfora-och-folja-upp-internrevisionen/lopande-kvalitetsarbete/</loc><lastmod>2026-01-15T16:07:30+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/styrning/internrevision/genomfora-och-folja-upp-internrevisionen/lopande-kvalitetsarbete/fa-aterkoppling-fran-myndighetsledningen/</loc><lastmod>2026-01-15T16:07:41+01:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/ingaende-moms/kompensationsratt-inte-avdragsratt/</loc><lastmod>2025-10-11T16:55:30+02:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/ingaende-moms/kompensationsratt-for-alla-myndigheter/</loc><lastmod>2026-01-20T15:47:07+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/ingaende-moms/varfor-en-sarskild-momsforordning/</loc><lastmod>2026-01-09T08:54:53+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/ingaende-moms/villkor-for-kompensationsratten/</loc><lastmod>2025-10-11T16:58:49+02:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/ingaende-moms/undantag-for-kompensationsratten/</loc><lastmod>2025-10-11T17:00:21+02:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/ingaende-moms/bokforing-vid-begransad-kompensationsratt/</loc><lastmod>2025-10-11T17:19:57+02:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/ingaende-moms/sa-ska-ni-styrka-kompensationsratten/</loc><lastmod>2025-10-11T17:20:10+02:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/ingaende-moms/redovisa-ingaende-moms/</loc><lastmod>2025-10-11T17:21:05+02:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/ingaende-moms/rekvirera-den-ingaende-momsen/</loc><lastmod>2025-10-11T17:26:32+02:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/utgaende-moms/da-ska-ni-hantera-utgaende-moms/</loc><lastmod>2025-10-28T13:33:12+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/utgaende-moms/undantag-fran-skatteplikten/</loc><lastmod>2025-10-28T13:35:26+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/utgaende-moms/redovisa-och-betala-utgaende-moms/</loc><lastmod>2025-10-28T13:41:12+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/utgaende-moms/redovisningsexempel/</loc><lastmod>2025-10-28T13:37:31+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/omvand-betalningsskyldighet/handel-med-utlandet/</loc><lastmod>2025-10-21T10:12:06+02:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/omvand-betalningsskyldighet/inkop-av-byggtjanster/</loc><lastmod>2025-10-21T10:13:32+02:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/omvand-betalningsskyldighet/inkop-av-vissa-varor/</loc><lastmod>2025-10-21T10:14:00+02:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/fakturor/skyldighet-att-fakturera/</loc><lastmod>2025-10-11T17:58:49+02:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/fakturor/fakturering-mellan-myndigheter/</loc><lastmod>2025-10-11T17:59:05+02:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/fakturor/vad-en-faktura-ska-innehalla/</loc><lastmod>2025-10-11T17:59:18+02:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/fakturor/samkop-vidarefakturering-och-utlagg/</loc><lastmod>2025-10-11T18:06:56+02:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/ingaende-moms/redovisa-ingaende-moms/redovisning-under-lopande-ar/</loc><lastmod>2025-10-11T17:21:22+02:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/ingaende-moms/redovisa-ingaende-moms/redovisning-i-samband-med-bokslut/</loc><lastmod>2025-10-11T17:23:41+02:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/ingaende-moms/redovisa-ingaende-moms/fordelning-vid-bokslut-momsschablonen/</loc><lastmod>2025-10-11T17:24:32+02:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/ingaende-moms/rekvirera-den-ingaende-momsen/rattelse-av-felaktig-rekvisition/</loc><lastmod>2026-01-09T09:05:35+01:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/utgaende-moms/da-ska-ni-hantera-utgaende-moms/forutsattningar-for-skattskyldighet/</loc><lastmod>2025-10-28T13:33:44+01:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/utgaende-moms/da-ska-ni-hantera-utgaende-moms/checklista/</loc><lastmod>2025-10-28T13:33:58+01:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/utgaende-moms/da-ska-ni-hantera-utgaende-moms/salja-varor-och-tjanster/</loc><lastmod>2025-10-28T13:35:09+01:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/utgaende-moms/da-ska-ni-hantera-utgaende-moms/checklista/beslutstrad-skattskyldighet-for-utgaende-moms/</loc><lastmod>2025-10-28T13:34:09+01:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/utgaende-moms/da-ska-ni-hantera-utgaende-moms/checklista/fraga-1/</loc><lastmod>2025-10-28T13:34:23+01:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/utgaende-moms/da-ska-ni-hantera-utgaende-moms/checklista/fraga-2/</loc><lastmod>2025-10-28T13:34:34+01:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/utgaende-moms/da-ska-ni-hantera-utgaende-moms/checklista/fraga-3/</loc><lastmod>2025-10-28T13:34:43+01:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/utgaende-moms/da-ska-ni-hantera-utgaende-moms/checklista/fraga-4/</loc><lastmod>2025-10-28T13:34:54+01:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/utgaende-moms/da-ska-ni-hantera-utgaende-moms/checklista/betalningsskyldiga/</loc><lastmod>2025-10-28T13:45:50+01:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/utgaende-moms/da-ska-ni-hantera-utgaende-moms/checklista/ej-betalningsskyldiga/</loc><lastmod>2025-10-28T13:46:01+01:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/utgaende-moms/undantag-fran-skatteplikten/ingen-moms-pa-myndighetsutovning/</loc><lastmod>2025-10-28T13:40:22+01:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/utgaende-moms/undantag-fran-skatteplikten/ingen-moms-pa-vissa-tillgangar/</loc><lastmod>2025-10-28T13:40:38+01:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/utgaende-moms/undantag-fran-skatteplikten/ingen-moms-pa-uthyrning-av-fastighet/</loc><lastmod>2025-10-28T13:40:50+01:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/utgaende-moms/redovisa-och-betala-utgaende-moms/redovisningsexempel/</loc><lastmod>2025-10-28T13:35:54+01:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/utgaende-moms/redovisa-och-betala-utgaende-moms/berakna-beskattningsunderlaget/</loc><lastmod>2025-10-28T13:36:04+01:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/utgaende-moms/redovisa-och-betala-utgaende-moms/vilken-skattesats-galler/</loc><lastmod>2025-10-28T13:36:18+01:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/utgaende-moms/redovisa-och-betala-utgaende-moms/fyll-i-mervardesskattedeklaration/</loc><lastmod>2025-10-28T13:36:34+01:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/utgaende-moms/redovisa-och-betala-utgaende-moms/skicka-in-mervardesskattedeklarationen/</loc><lastmod>2025-10-28T13:36:49+01:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/utgaende-moms/redovisa-och-betala-utgaende-moms/sa-fungerar-skattekontot/</loc><lastmod>2025-10-28T13:37:02+01:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/utgaende-moms/redovisa-och-betala-utgaende-moms/ratta-felaktigt-deklarerad-moms/</loc><lastmod>2025-10-28T13:37:15+01:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/omvand-betalningsskyldighet/handel-med-utlandet/forsaljning-av-varor-till-eu-lander/</loc><lastmod>2025-10-21T10:12:18+02:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/omvand-betalningsskyldighet/handel-med-utlandet/inkop-av-varor-fran-eu-lander/</loc><lastmod>2025-10-21T10:12:38+02:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/omvand-betalningsskyldighet/handel-med-utlandet/forsaljning-av-varor-till-tredje-land/</loc><lastmod>2025-10-21T10:12:46+02:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/omvand-betalningsskyldighet/handel-med-utlandet/inkop-av-varor-fran-tredje-land/</loc><lastmod>2025-10-21T10:12:57+02:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/omvand-betalningsskyldighet/handel-med-utlandet/tjanstehandel-med-utlandet/</loc><lastmod>2025-10-21T10:13:05+02:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/omvand-betalningsskyldighet/handel-med-utlandet/utlandsk-moms-i-fakturan/</loc><lastmod>2025-10-21T10:13:14+02:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/omvand-betalningsskyldighet/handel-med-utlandet/redovisning-av-forsaljning-till-eu-lander/</loc><lastmod>2025-10-21T10:13:20+02:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/omvand-betalningsskyldighet/inkop-av-byggtjanster/byggtjanster-som-omfattas/</loc><lastmod>2025-10-21T10:13:39+02:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/omvand-betalningsskyldighet/inkop-av-byggtjanster/bokforing-av-byggtjanster/</loc><lastmod>2025-10-21T10:13:45+02:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/omvand-betalningsskyldighet/inkop-av-byggtjanster/redovisning-av-byggtjanster/</loc><lastmod>2025-10-21T10:13:53+02:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/fakturor/vad-en-faktura-ska-innehalla/forenklad-faktura/</loc><lastmod>2025-10-11T17:59:36+02:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/fakturor/vad-en-faktura-ska-innehalla/samlingsfaktura/</loc><lastmod>2025-10-11T17:59:48+02:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/fakturor/vad-en-faktura-ska-innehalla/valuta-i-fakturan/</loc><lastmod>2025-10-11T18:00:00+02:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/fakturor/vad-en-faktura-ska-innehalla/kreditnota/</loc><lastmod>2025-10-11T18:00:11+02:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/fakturor/vad-en-faktura-ska-innehalla/elektronisk-fakturering/</loc><lastmod>2026-01-20T17:43:05+01:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/fakturor/samkop-vidarefakturering-och-utlagg/samkop-och-vidarefakturering/</loc><lastmod>2025-10-11T18:07:25+02:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/moms/fakturor/samkop-vidarefakturering-och-utlagg/utlagg/</loc><lastmod>2025-10-11T18:07:35+02:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/kvalitet/olika-satt-att-forsta-kvalitet/</loc><lastmod>2026-01-08T10:28:16+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/kvalitet/kvalitet-i-offentlig-sektor/</loc><lastmod>2025-09-25T11:57:39+02:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/kvalitet/mata-och-folja-upp-kvalitet/</loc><lastmod>2026-01-12T16:05:26+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/kvalitet/rattslig-kvalitetsuppfoljning/</loc><lastmod>2026-01-12T15:50:38+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/effektivitet/vad-menas-med-effektivitet-i-staten/</loc><lastmod>2026-01-12T12:34:22+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/effektivitet/krav-pa-myndigheter-for-att-effektivisera/</loc><lastmod>2026-01-12T16:45:31+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/effektivitet/hur-bedoma-effektivitet/</loc><lastmod>2026-01-12T12:38:23+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/effektivitet/goda-exempel/</loc><lastmod>2026-01-07T13:20:58+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/effektivitet/tillvagagangssatt/</loc><lastmod>2024-10-22T14:58:27+02:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/effektivitet/utgangspunkter_for_effektivisering/</loc><lastmod>2026-01-12T15:08:58+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/effektivitet/goda-exempel/lansstyrelsen-vasterbotten-utvecklade-arendefloden-med-hjalp-av-systemsyn/</loc><lastmod>2026-01-13T12:20:53+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/effektivitet/goda-exempel/effektivare-lokalanvandning-pa-linkopings-universitet/</loc><lastmod>2024-10-22T15:00:15+02:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/effektivitet/goda-exempel/systemsyn-ska-ge-csn-battre-resultat-tack-vare-tydligare-kundfokus-i-sitt-forandringsarbete/</loc><lastmod>2026-01-12T13:31:21+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/effektivitet/goda-exempel/skatteverkets-internrevision-synliggor-utvecklingsbehov-med-stod-av-systemtankande/</loc><lastmod>2024-10-22T15:00:32+02:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/effektivitet/goda-exempel/att-effektivisera-bort-sig-sjalva--skatteverket-forbattrar-sin-handlaggning/</loc><lastmod>2024-10-22T15:00:40+02:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/effektivitet/goda-exempel/migrationsverket-arbetar-langsiktigt-med-livshandelser-och-fokuserar-pa-malgruppens-perspektiv/</loc><lastmod>2026-01-13T12:24:01+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/effektivitet/goda-exempel/jarfalla-kommun-effektiviserar-verksamheten-genom-att-identifiera-och-minska-onodig-efterfragan/</loc><lastmod>2026-01-12T14:31:24+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/effektivitet/goda-exempel/fran-behovsdriven-utveckling-till-nyttorealisering--en-oversikt/</loc><lastmod>2026-01-12T14:38:30+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/effektivitet/goda-exempel/effektivare-arbete-med-arsredovisningen-kan-ge-mer-tid-for-annan-verksamhet/</loc><lastmod>2024-10-22T15:01:20+02:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/effektivitet/goda-exempel/tre-myndigheter-om-sitt-arbete-med-lean/</loc><lastmod>2024-10-22T15:01:31+02:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/effektivitet/goda-exempel/tidig-bedomning-gav-effektivare-arendehantering/</loc><lastmod>2026-01-13T12:32:49+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/effektivitet/goda-exempel/pensionsmyndigheten-frigjorde-resurser-och-okade-sin-kvalitet-med-hjalp-av-automatiserad-arendehantering/</loc><lastmod>2026-01-13T09:28:29+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/effektivitet/goda-exempel/agil-forandringsledning-kortar-beslutsvagarna-pa-pensionsmyndigheten/</loc><lastmod>2026-01-07T13:50:23+01:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/effektivitet/goda-exempel/effektiv-samverkan-kan-radda-liv/</loc><lastmod>2024-10-22T15:02:08+02:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/effektivitet/goda-exempel/ett-myndighetsgemensamt-system-for-foretagens-uppgiftslamning-ger-effektivare-verksamhet/</loc><lastmod>2024-10-22T15:02:18+02:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/effektivitet/goda-exempel/ska-en-myndighet-spela-minecraft-pa-arbetstid/</loc><lastmod>2026-01-13T12:38:52+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/effektivitet/goda-exempel/digitala-bokningar-okar-fortroendet-for-arbetsformedlingen/</loc><lastmod>2026-01-13T12:42:30+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/effektivitet/goda-exempel/digitalt-som-forstahandsval-effektiviserade-ansokan-om-sjukpenning/</loc><lastmod>2024-10-22T15:02:45+02:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/effektivitet/goda-exempel/boverket-har-effektiviserat-arbetet-med-plan--och-bygglagen/</loc><lastmod>2024-10-22T15:02:53+02:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/effektivitet/goda-exempel/skatteverket-effektiviserade-rut--och-rotavdragen-med-hjalp-av-e-tjanster-och-automatiserad-arendehantering/</loc><lastmod>2024-10-22T15:03:01+02:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/effektivitet/goda-exempel/digitalisering-av-klassisk-tjanst-okade-scbs-effektivitet/</loc><lastmod>2024-10-22T15:03:09+02:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/effektivitet/goda-exempel/internrevisionen-pa-kammarkollegiet-har-blivit-battre-pa-att-granska-myndighetens-effektivitet/</loc><lastmod>2026-01-28T15:26:55+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/effektivitet/goda-exempel/utga-fran-malgruppens-behov-vid-digitala-samverkansprojekt/</loc><lastmod>2024-10-22T15:03:28+02:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/effektivitet/goda-exempel/tips-for-att-utforma-ett-effektivt-stod-vid-genomforandet-av-storre-forandringar/</loc><lastmod>2026-01-12T14:42:59+01:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/avsattningar-och-ansvarsforbindelser/redovisa-avsattningar/tillaggsupplysningar-i-arsredovisningen/</loc><lastmod>2025-10-15T11:21:56+02:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/kvalitet/rattslig-kvalitetsuppfoljning/om-metodstodet/</loc><lastmod>2026-01-08T10:40:20+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/kvalitet/rattslig-kvalitetsuppfoljning/grundlaggande-forutsattningar-att-tanka-pa-vid-val-av--metod/</loc><lastmod>2026-01-08T10:41:44+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/kvalitet/rattslig-kvalitetsuppfoljning/syftet-med-den-rattsliga-kvalitetsuppfoljningen/</loc><lastmod>2026-01-12T16:07:22+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/kvalitet/rattslig-kvalitetsuppfoljning/informationssaker-granskning/</loc><lastmod>2025-12-04T12:50:46+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/kvalitet/rattslig-kvalitetsuppfoljning/mottagare-av-kvalitetsuppfoljningens-resultat/</loc><lastmod>2025-10-13T10:03:19+02:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/kvalitet/rattslig-kvalitetsuppfoljning/vad-foljs-upp/</loc><lastmod>2025-10-13T10:03:30+02:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/kvalitet/rattslig-kvalitetsuppfoljning/urval/</loc><lastmod>2026-01-08T10:49:04+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/kvalitet/rattslig-kvalitetsuppfoljning/hur-ofta/</loc><lastmod>2025-10-13T10:17:29+02:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/kvalitet/rattslig-kvalitetsuppfoljning/metod-for-granskning/</loc><lastmod>2026-01-12T15:58:10+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/kvalitet/rattslig-kvalitetsuppfoljning/vem-granskar-och-analyserar/</loc><lastmod>2025-10-13T10:17:59+02:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/kvalitet/rattslig-kvalitetsuppfoljning/hur-kommuniceras-resultatet/</loc><lastmod>2025-10-13T10:18:37+02:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/kvalitet/rattslig-kvalitetsuppfoljning/atgard-med-anledning-av-uppfoljningens-resultat/</loc><lastmod>2025-10-13T10:18:49+02:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/effektivitet/tillvagagangssatt/tillvagagangssatt_systemsynsattet/</loc><lastmod>2024-10-22T14:58:45+02:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/effektivitet/tillvagagangssatt/malgruppsorientering/</loc><lastmod>2024-10-22T14:58:58+02:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/effektivitet/tillvagagangssatt/regelforenkling/</loc><lastmod>2025-12-04T11:01:16+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/effektivitet/tillvagagangssatt/utveckla-processer-och-arbetssatt/</loc><lastmod>2024-10-22T14:59:22+02:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/effektivitet/tillvagagangssatt/samverkan/</loc><lastmod>2026-01-07T13:19:09+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/effektivitet/tillvagagangssatt/digitalisering-och-artificiell-intelligens/</loc><lastmod>2024-10-22T14:59:41+02:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/effektivitet/utgangspunkter_for_effektivisering/nulagesanalys/</loc><lastmod>2024-10-22T14:56:42+02:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/effektivitet/utgangspunkter_for_effektivisering/bestamma-borlage/</loc><lastmod>2025-12-04T10:57:33+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/effektivitet/utgangspunkter_for_effektivisering/genomforande-grundlaggande-aspekter/</loc><lastmod>2026-01-12T15:10:35+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/effektivitet/utgangspunkter_for_effektivisering/nulagesanalys/grundlaggande-analys/</loc><lastmod>2026-01-12T12:47:53+01:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/effektivitet/utgangspunkter_for_effektivisering/nulagesanalys/ledning-och-styrning/</loc><lastmod>2024-10-22T14:57:02+02:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/effektivitet/utgangspunkter_for_effektivisering/nulagesanalys/struktur-och-samverkan/</loc><lastmod>2024-10-22T14:57:18+02:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/effektivitet/utgangspunkter_for_effektivisering/nulagesanalys/processer-och-arbetssatt/</loc><lastmod>2024-10-22T14:57:28+02:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/effektivitet/utgangspunkter_for_effektivisering/nulagesanalys/kompetenser-och-resurser/</loc><lastmod>2024-10-22T14:57:37+02:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/effektivitet/utgangspunkter_for_effektivisering/nulagesanalys/kultur/</loc><lastmod>2024-10-22T14:57:48+02:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/bokforing-och-rapportering/begreppen-kostnad-och-intakt-utgift-och-inkomst-samt-utbetalning-och-inbetalning/handledning-periodiseringar-under-rakenskapsaret/</loc><lastmod>2026-01-08T09:22:59+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/bokforing-och-rapportering/myndigheters-arsredovisning/finansieringsanalys/</loc><lastmod>2026-01-08T10:10:34+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/bokforing-och-rapportering/myndigheters-arsredovisning/metodanvisning-finansieringsanalys/</loc><lastmod>2026-01-08T10:15:55+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/bokforing-och-rapportering/myndigheters-arsredovisning/att-lasa-och-tolka-resultatrakning-balansrakning-anslagsredovisning/</loc><lastmod>2026-01-08T09:54:13+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/bokforing-och-rapportering/myndigheters-arsredovisning/att-lasa-och-tolka-finansieringsanalysen/</loc><lastmod>2026-01-08T10:17:18+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/utbildning/personer/lena-lengmo/</loc><lastmod>2023-02-28T15:59:00+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/utbildning/personer/susanne-holmer/</loc><lastmod>2023-02-28T15:56:11+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/utbildning/personer/leif-wallsby/</loc><lastmod>2025-12-19T10:22:00+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/utbildning/personer/bo-henriksson/</loc><lastmod>2023-02-28T15:55:11+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/utbildning/personer/christine-annemalm/</loc><lastmod>2023-02-23T09:18:23+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/utbildning/personer/sven-junker/</loc><lastmod>2023-02-28T15:53:55+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/utbildning/personer/madeleine-dahl/</loc><lastmod>2023-02-28T14:33:25+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/utbildning/personer/christina-cronsioe/</loc><lastmod>2023-02-28T15:53:12+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/utbildning/personer/karl-efraimsson/</loc><lastmod>2023-02-28T15:52:31+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/utbildning/personer/karolina-larfors/</loc><lastmod>2026-01-09T12:13:31+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/utbildning/personer/annika-alexandersson/</loc><lastmod>2023-02-28T15:51:09+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/utbildning/personer/kenneth-eliasson/</loc><lastmod>2025-12-19T10:22:37+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/utbildning/personer/anna-hakansson/</loc><lastmod>2023-03-28T10:37:31+02:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/utbildning/personer/kristin-lilieqvist2/</loc><lastmod>2026-01-08T09:48:10+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/utbildning/personer/jolanta-feliga/</loc><lastmod>2023-04-03T16:37:54+02:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/utbildning/personer/martin-sparr/</loc><lastmod>2023-05-04T11:03:33+02:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/utbildning/personer/eva-lindblom/</loc><lastmod>2023-05-24T16:06:47+02:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/analysera--jamfora/Nyckeltalsapplikation/</loc><lastmod>2025-12-22T16:03:11+01:00</lastmod><changefreq>weekly</changefreq><priority>0.8</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/lan-och-rantekonto/om-likviditetsstyrning-i-staten/</loc><lastmod>2026-01-07T12:43:51+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/lan-och-rantekonto/rantekonto-med-beviljat-kreditutrymme/</loc><lastmod>2025-09-01T09:11:37+02:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/lan-och-rantekonto/vara-finansiering-av-verksamhetsinvesteringar/</loc><lastmod>2026-04-20T15:52:37+02:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/lan-och-rantekonto/finansiering-av-samhallsinvesteringar/</loc><lastmod>2026-04-20T15:53:22+02:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/samverkan/vad-ar-samverkan/</loc><lastmod>2024-10-01T10:18:36+02:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/samverkan/varfor-ska-myndigheter-samverka/</loc><lastmod>2026-01-12T17:41:36+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/samverkan/hur-kan-myndigheter-samverka/</loc><lastmod>2026-01-12T16:15:10+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/samverkan/hur-gor-andra/</loc><lastmod>2026-01-08T11:00:35+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/utbildning/dolda-sidor/summering_esv-dagen_2022/</loc><lastmod>2023-10-06T13:56:42+02:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/styrning/intern-styrning-och-kontroll/ledningssystem-for-verksamhetsstyrning/ledningssystemets-form-och-uppbyggnad/</loc><lastmod>2026-01-15T16:09:18+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/styrning/intern-styrning-och-kontroll/ledningssystem-for-verksamhetsstyrning/nyckeltal/</loc><lastmod>2025-08-11T15:15:32+02:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/styrning/intern-styrning-och-kontroll/sakerstalla-intern-styrning-och-kontroll/integrerad-med-verksamhetsstyrningen/arbetsordning-och-verksamhetsplan/</loc><lastmod>2026-01-15T16:10:02+01:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/styrning/intern-styrning-och-kontroll/riskhantering/vasentliga-risker/</loc><lastmod>2026-01-15T16:10:20+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/styrning/intern-styrning-och-kontroll/riskhantering/nodvandiga-atgarder/</loc><lastmod>2026-01-15T16:10:30+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/styrning/intern-styrning-och-kontroll/riskhantering/folja-upp-och-bedoma/</loc><lastmod>2026-01-15T16:10:38+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/anslag-och-inkomsttitlar/redovisning-av-anslag/redovisning-mot-anslag-pa-statens-budget/hogskolemodellen/</loc><lastmod>2025-10-30T07:58:21+01:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/anslag-och-inkomsttitlar/redovisning-av-anslag/redovisning-mot-anslag-pa-statens-budget/bokforing-av-utgifter-mot-anslag/</loc><lastmod>2026-01-14T09:59:41+01:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/anslag-och-inkomsttitlar/inkomster-pa-statens-budget/uppbordsverksamhet-i-resultatrakningen/bokforing-av-inkomster-som-myndigheter-redovisar-mot-inkomsttitel/</loc><lastmod>2025-10-30T08:01:57+01:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/anslag-och-inkomsttitlar/inkomster-pa-statens-budget/uppbordsverksamhet-i-resultatrakningen/tidpunkt-for-redovisningsansvar/</loc><lastmod>2026-01-14T11:07:28+01:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/anslag-och-inkomsttitlar/inkomster-pa-statens-budget/redovisnign-av-skatteintakter---en-fordjupning/redovisning-av-skatteintakter-pa-myndighetsniva/</loc><lastmod>2026-01-14T11:12:20+01:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/redovisning-och-finansiering/anslag-och-inkomsttitlar/inkomster-pa-statens-budget/redovisnign-av-skatteintakter---en-fordjupning/skatteintakter-i-arsredovisning-for-staten/</loc><lastmod>2026-01-14T11:16:15+01:00</lastmod><changefreq>weekly</changefreq><priority>0.5</priority></url><url><loc>https://forum.esv.se/nyheter/Fa-stod-i-arbetet-med-arsredovisningen/</loc><lastmod>2023-02-23T09:18:18+01:00</lastmod><changefreq>weekly</changefreq><priority>0.8</priority></url><url><loc>https://forum.esv.se/nyheter/ny-struktur-for-ESVs-foreskrifter/</loc><lastmod>2023-02-23T09:18:18+01:00</lastmod><changefreq>weekly</changefreq><priority>0.8</priority></url><url><loc>https://forum.esv.se/nyheter/esvs-utbildningar-seminarier-natverk/</loc><lastmod>2023-02-23T09:18:18+01:00</lastmod><changefreq>weekly</changefreq><priority>0.8</priority></url><url><loc>https://forum.esv.se/nyheter/ny-utbildning-esv-i-samarbete-med-Internrevisorernas-forening/</loc><lastmod>2023-02-23T09:18:18+01:00</lastmod><changefreq>weekly</changefreq><priority>0.8</priority></url><url><loc>https://forum.esv.se/nyheter/ESV-har-fatt-ett-nytt-uppdrag/</loc><lastmod>2023-02-23T09:18:18+01:00</lastmod><changefreq>weekly</changefreq><priority>0.8</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/forandringsledning/esvs-process-for-forandringsledning-i-tre-steg/individens-perspektiv/</loc><lastmod>2026-01-07T16:05:00+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/forandringsledning/esvs-process-for-forandringsledning-i-tre-steg/andra-modeller-och-teorier/</loc><lastmod>2026-01-07T16:10:35+01:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://forum.esv.se/nyheter/nyheter-redovisning-och-finansiering/Nya_bestammelser_om_bestallningsbemyndiganden/</loc><lastmod>2023-02-23T09:18:27+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/nyheter/nyheter-redovisning-och-finansiering/varens-utbildningar/</loc><lastmod>2023-02-23T09:18:27+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/digitalisering-och-ai/vad-ar-digitalisering-och-ai/</loc><lastmod>2026-01-07T12:44:11+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/digitalisering-och-ai/vad-kan-myndigheter-vinna-pa-digitalisering-och-ai/</loc><lastmod>2025-10-14T08:50:16+02:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/digitalisering-och-ai/Att-bli-en-datadriven-myndighet/</loc><lastmod>2025-10-16T16:14:03+02:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/systemsynsattet/introduktion-till-systemtankande/</loc><lastmod>2026-01-12T16:31:24+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/systemsynsattet/systemtankande-i-styrning-och-policyutformning/</loc><lastmod>2024-08-20T08:53:30+02:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/verksamhetsutveckling/systemsynsattet/tillampa-systemtankande/</loc><lastmod>2026-01-12T16:32:37+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url><url><loc>https://forum.esv.se/nyheter/nyheter-verksamhetsutveckling/esv-lanserar-ai-stod-for-remisshantering/</loc><lastmod>2023-03-20T15:28:36+01:00</lastmod><changefreq>weekly</changefreq><priority>0.7</priority></url></urlset>