Present position in connection with Parliament

The National Audit Office's predecessors all operated under the Ministry of Finance or the corresponding department of the old Senate. This relation ended on 1 January 2001.

Under the new Constitution of Finland that came into force on 1 March 2000, the National Audit Office began operating in connection with Parliament at the beginning of 2001. According to section 90 paragraph 2 of the new Constitution:

An independent body affiliated with the Parliament, the State Audit Office, exists to audit the financial management of the State and compliance with the budget. More detailed provisions on the duties of the National Audit Office are laid down by an Act.

On the basis of section 90 paragraph 3 of the Constitution, the National Audit Office has the right to receive information needed for the performance of its duties from public authorities and other entities that are subject to its control.

In June 2000 Parliament passed a new Act on the National Audit Office, which came into force on 1 January 2001. This Act contains detailed regulations on the Office's position, organization, tasks and reporting. Under this Act the Office began operating as an independent body in connection with Parliament.