Fiscal policy monitoringMonitoring of election and party funding

Functions and scope
Complaints and abuses

National Audit Office of Finland - News

Composition of the Advisory Board from  1 May 2017 to April 2019

Member of Parliament Eero Heinäluoma

Member of Parliament Krista Mikkonen

Member of Parliament Päivi Räsänen

Member of Parliament Tapani Tölli

Member of Parliament Kari Uotila

Member of Parliament Juhana Vartiainen

Doctor of Philosophy Lauri Heikkilä

Permanent Secretary Jari Gustafsson, Ministry of Economic Affairs and Employment

Permanent Secretary Anita Lehikoinen, Ministry of Education and Culture

Director General Timo Laitinen, State Treasury

Auditor General Tytti Yli-Viikari, National Audit Office of Finland

Director General Anni Huhtala, VATT Institute for Economic Research

Deputy Managing Director Timo Reina, Association of Finnish Local and Regional Authorities

Director General of the Budget Department Hannu Mäkinen, Ministry of Finance

Research Director Mika Maliranta, ETLA

Deputy Government Controller-General Esko Mustonen, Ministry of Finance

Director for Performance Audit Teemu Kalijärvi, Employee Representative, National Audit Office of Finland 

Permanent Experts

Nora Grönholm, Committee Counsel, Audit Committee, Parliament
Kimmo Metsä, Senior Auditor, Secretary of the Advisory Board 


14 Feb 2017: NAOF’s Scientific Council until 31 Dec 2018

National Audit Office of Finland’s Scientific Council has 11 members:

  • Advisor to the Board of the Bank of Finland, Lauri Kajanoja (economics)

  • Postdoctoral researcher Ida Koivisto, University of Helsinki (law)
  • Senior Adviser for Regulatory Impact Analysis, Antti Moisio, Prime Minister´s Office Finland (economics)
  • Professor Olli Mäenpää, University of Helsinki (law)
  • Professor Jukka Mähönen, University of Turku and University of Oslo (law)
  • Professor Vuokko Niiranen, University of Eastern Finland (administrative science)
  • Professor Lasse Oulasvirta, University of Tampere (public sector accounting)
  • Professor Jukka Pirttilä, University of Tampere (economics)
  • Professor Antti Ripatti, University of Helsinki (economics)
  • Project Director, Adjunct Professor, Petri Virtanen, The Finnish Innovation Fund Sitra, (administrative science and public financial management)
  • Professor Markku Wilenius, University of Turku (futures studies)

The Scientific Council serves as a network of experts from which the NAOF can request opinions, comments and training in matters concerning the development and assessment of the audit, evaluation and monitoring of central government finances. 

Additional information >

National Audit Office of Finland audit the state's finances, monitor and evaluate fiscal policy and oversee election and party funding. We operate in affiliation with the Parliament as Finland's Supreme Audit Institution.Through our independent audit work we ensure that public funds are spent according to Parliament's decisions, in compliance with legislation and wisely and that fiscal policy is exercised in a sustainable manner.

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