Act on the Right of the State Audit Office to Audit Certain Credit Transfers between Finland and the European Communities (17 March 1995/353)

Section 1
Scope of application

This Act applies to credit transfers between Finland and the European Communities and to the controlling and auditing of the use thereof. In this Act credit transfers mean the payment or account liabilities or other commitments of the State, municipalities, federations of municipalities, Finnish societies, societies operating in Finland, parishes and other societies, foundations, institutions, enterprises and individuals towards the European Communities, as well as the subsidies, loans, other financing, securities, exemptions or other forms of subsidy directed to Finland from the resources of the European Communities.
 
The reference in paragraph 1 to a recipient of a credit transfer from the European Communities shall mean also an intermediary and a person to whom the recipient has transferred the resources in question.
 
Section 2
Competence

The State Audit Office shall have the right to audit the credit transfers referred to in section 1 and the use and controlling thereof, as well as, to the extent required for auditing, the finances and operations of an intermediary, the grantor, the recipient and the payer of a credit transfer or a person to whom the recipient has transferred the resources he has received.
 
The State Audit Office shall have the right to audit the credit transfers referred to in section 1 in the quarters of the recipients and those liable for payment; those audited shall assist the auditor in his task. The State Audit Office may make use of expert advisors in the audit.
 
Section 3
Access to information

Without prejudice to separate provisions on the confidentiality of matters and documents, those audited shall without undue delay provide the State Audit Office with the requested information, accounts, documents and records necessary for the audit.
 
The State Audit Office shall have access to all information, documents, other records and copies in the possession of the regular auditors of those audited, where they are necessary for the audit, as well as copies of the memos, minutes and other documents concerning the operations of those audited and drafted by the regular auditor.
 
The authorities of the State, federations of municipalities, municipalities, and parishes shall give the State Audit Office the official assistance necessary for the access and the right of audit referred to in this Act, as well as provide them with the information, documents and other records and accounts concerning those audited and necessary for the audit.
 
Section 4
Handing over secret information (21 May 1999/653)

Regardless of the obligation to maintain secrecy prescribed in the Act on the Publicity of Official Activities (621/1999), information obtained in performing tasks under this Act regarding another person's economic position, business or professional secrets or an individual's personal conditions may be handed over to police and other pretrial authorities, customs and prosecution authorities and courts in order to investigate a crime and to the European Communities' organs and other competent authorities if legislation so requires.
 
Section 5
Relationship to other legislation

The provisions in other Acts on the State Audit Office shall otherwise apply to monitoring and auditing activities referred to in this Act.
 
Section 6
Entry into force

This Act enters into force as provided by Decree [on 1 April 1995].
 
Measures required for the implementation of this Act may be undertaken prior to its entry into force.