Ekonomistyrning inom individ- och familjeomsorg : "Sen om himlen ramlat ner och alla har blivit funktionshindrade, det spelar ingen roll, för det ni hade innan – det får ni nästa år ändå."

Sammanfattning: The purpose of the study is to describe how financial management functions within the individual and family care services in three mid-sized municipalities. 27 interviews with managers and key personnel at three management levels in Örebro, Växjö and Jönkö-ping were conducted using a descriptive approach and qualitative method. In addition governing docu-ments and delineations in regards to these municipalities have been studied. The combined findings show that all municipalities have separate visions and control systems/models for their municipality with focus on management by objectives and politically determined goals, which in-clude economical measurements and requirements for the departments. Moreover, are also tracking sys-tems, which are described as following up on the results thru indicators and/or measurable goals. The municipalities utilize framework financials and budget processing on a high level and its timings appears similar in each municipality. Additionally the study has shown that there is a desire and aspiration to implement central economic goals in all three municipalities. The interviewees describe how they use their leadership to anchor, follow up and create participation in economic objectives and results thru instrumental and institutional leadership. All describe the importance of good forecasting in order for the financial management to work and create legitimacy, but they also see difficulties in anticipating needs arising mainly from livelihood support and external placements. None of the municipalities have a specific resource allocation model for individual and family care services. The study shows relatively small changes in the budget year over year, which in addition to difficulties in forecasting affects their perceived ability to take action. Conclusive, the study shows dilemmas in the individual and family care services and the difficulty of combining legal certainty and protection for the most vulnerable in our society, all while utilizing shared public resources in a responsible and appropriate manner.