124 annual report 2012 Consequently, the Ombudsman chose not to investigate the matter any further, with reference to the fact that the Chairman’s remarks, as quoted in the newspaper, did not contain any mention of the legal limits of the employees’ freedom of expression. In the Ombudsman’s opinion, according to the wording the remarks must more naturally be considered solely as a – legal – call for the employees to raise the matter internally rather than in the press. 2012-27. Recalculation of cash benefit into sickness benefit. Calculation errors and oversights led to back tax demand. Local authority’s failure to provide a statement of the recalculation made it very difficult for the citizen to check the correctness of the recalculation and to safeguard her interests A woman who was absent from work due to sickness appealed her local authority’s refusal to extend her sickness benefit period to the Employment Appeals Board. The Board overturned the local authority’s refusal and referred the case back to the local authority for renewed processing and decision. As a result of the Board’s decision, about 10 months of cash benefit was to be recalculated into sickness benefit and the balance to be paid to the woman. But simple calculation errors and oversights on the part of the local authority in connection with the recalculation resulted in the woman receiving a comparatively large back tax demand almost a year after the decision by the Employment Appeals Board. The Ombudsman criticised the local authority’s processing of the case on several points. Among other things, he considered the errors made by the local authority when recalculating the woman’s cash benefit into sickness benefit to be very regrettable. Furthermore, the Ombudsman found it very regrettable that the local authority had not sent the woman a statement showing how her cash benefit had been recalculated into sickness benefit. The statement should have been accompanied by guidance on appeal, as the recalculation should be considered a decision. The case caused the local authority to review its procedures and draw up a standard formula for future recalculations and a letter template for cases where a citizen needs to have cash benefit recalculated into sickness benefit.