Tytti Yli-Viikari elected as Auditor General of the NAOF
The Finnish National Parliament has today elected Mrs Tytti Yli-Viikari as the Auditor General of the National Audit Office of Finland. Mrs Yli-Viikari has previously held the position of Deputy Auditor General.
On its plenary session the National Parliament has elected Mrs Tytti Yli-Viikari as the Auditor General of the NAOF for the next six year term. Mrs Yli-Viikari has been the Acting Auditor General from 1st October since Dr Tuomas Pöysti resigned from the Audit Office.
Tytti Yli-Viikari (born 1975) has worked at the NAOF from 2007 as Deputy Auditor General and Chief of Staff. Her area of responsibility has included e.g. strategic planning as well as audit plan coordination. Prior to joining the Office, she worked in the Ministry of Finance. Mrs Yli-Viikari holds three Masters degrees including Maitrise Culture et Communication, Masters in Politics and Administration and Public Administration M.P.A.Curriculum Vitae of the Auditor General
Auditor General Dr Tuomas Pöysti to leave his position at the NAOF
Tuomas Pöysti will leave his position as Auditor General of the National Audit Office of Finland in October 1 2015. He will go on to become Under Secretary of State at the Finnish Government. His area of responsibility will be the social welfare and healthcare reform and regional reform.
The Finnish Government decided on August 27 2015 to invite Dr Tuomas Pöysti, Auditor General of Finland, to serve as project leader in charge of the social welfare and healthcare reform in Finland. Dr Pöysti will work as a joint Under Secretary of State for the government.
Mr Pöysti will ask the Parliament’s permission to quit his position as Auditor General of Finland and will thereby discontinue his second term prematurely. Deputy Auditor General Ms Tytti Yli-Viikari will stand in as Dr Pöysti’s replacement until the Parliament elects the new Auditor General.
Tuomas Pöysti, Doctor of Laws, has earlier served at the Ministry of Finance as Government Controller General in 2004-2006, as Ministerial Adviser in 2000-2004, and as Senior Officer, Legal Affairs in 1999-2000. He has held the title of Docent of Administrative Law at the University of Helsinki since 2001.
General Dr Tuomas Pöysti, tel. + 358 9 432 5700,
Deputy Auditor General Tytti Yli-Viikari, tel. +358 9 432 5779
NAOF contributing to the development of European accounting standards
European Commission is preparing harmonisation of Member States' public sector accounting standards. Should the harmonisation task be completed, the potential EPSAS accounting standards would be applied to all the entities in the Finnish public sector.
The European Commission (Eurostat) has started the development of joint public sector accounting standards for all EU Member States.
According to the Commission, the aim of the planned European Public Sector Accounting Standards (EPSAS) is to make financial information more transparent, harmonise accounting information provided by EU Member States and improve the comparability of the reporting of the financial position and performance of the Member States. The Commission has proposed that the international IPSAS accounting standards represent a starting reference for EU harmonised public sector accounts development work.
The National Audit Office of Finland is following the preparation of the EPSAS standards and is participating in the development work in collaboration with other national actors. In Finland, the public sector accounting standards are laid out by the Ministry of Finance, which is also responsible for drafting the legislation on local government finances. More detailed instructions on local government accounts are issued by the municipal division of the Accounting Board. The Ministry of Social Affairs and Health is responsible for the drafting of legislation concerning social security funds (including the distinctive features of the financial statements).
The work is based on Article 16 of the Council directive on budgetary frameworks (2011/85/EU).
The euro crisis has underlined the importance of reliable information on public sector finances
The crisis affecting the public sector finances in many euro area countries has shown that reliable information on public sector finances is important for national and supranational economic policy decision-making, functioning of the financial markets, the banking sector and monetary policy. Differences between the statistical data provided by individual Member States make it more difficult to make comparisons between the EU countries.
Harmonised and reliable information is particularly important in the Member States that are also members of the Economic and Monetary Union (EMU) as they have committed themselves to joint economic objectives. Differences in accounting practices between Member States also result in differences in the information base.
NAOF took part in the public consultation on the governance framework for EPSAS
In early 2014, the European Commission held a public consultation on the governance framework, principles and structures of the EPSAS standards. The consultation was open to all citizens and organisations. NAOF took part in the consultation as an independent supreme audit institution. Click the link below to read more about NAOF's views about the matter.
The aim of the European Commission is to introduce the EPSAS standards in the EU Member States by 2020. The Commission will issue a communication on the progress of the matter during 2014. The aim of the European Commission is to start drafting the framework regulation on the matter in 2015.
Further information: Tytti Yli-Viikari, Deputy Auditor General, tel. +358 9 432 5779, Nina Alatalo, Deputy Head of Executive Office and Fiscal Policy Audit, tel. +358 9 432 5785
NAO's views for the developing of the EPSAS governance framework:
Article 16 of the Council directive on budgetary frameworks (2011/85/EU)
Towards implementing European Public Sector Accounting Standards (EPSAS) for EU Member States - Public consultation on future EPSAS governance principles and structures