In 2010 the Norwegian parliament adopted a new Guardianship Act that replaces the Guardianship Act from 1927 and the Act for Minors from 1898. The new Act involves an attitude reform, a reform of fules and an organisational reform. Amongst other things, the public trustees have been abolished and the local guardianship authority has been given to the county governors. The new Act establishes Statens sivilrettforvaltning as a new central guardianship authority with control and inspection responsibility for the government posts. The Statens sivilrettsforvaltning is responsible for entering into a contract with an auditor for auditing the county governor posts.
The auditor shall carry out a systematic review of the county governor's control and inspection of the guardianship accounts, including a review of the county governor's internal control of the guardianship accounts, check that all the guardians have submitted accounts, check that the accounts are submitted with the correct documentation and carry out random tests of selected guardian accounts etc.