National Audit Office of Finland

The audit found no non-compliant transactions between the central government and persons and entities related to it. Final central government accounts do not include related party reporting. Therefore, it is not possible to verify from the final accounts prepared by the accounting offices in accordance with the current legislation whether the accounting offices have had transactions with entities that could be considered to be their related parties.

This report presents the main messages of the National Audit Office of Finland (NAOF) to support the preparation of the Government Programme for the new parliamentary term. The messages relate to such key topics in economic and administrative policy that will be relevant to the achievement of balanced general and central government finances and to sustainable management of central government finances in the coming years. The main messages are based on the key findings and conclusions of the NAOF's fiscal policy monitoring as well as the audits and their follow-ups published by the NAOF during the parliamentary term 2019–2023.

Due to the large number of services and service providers, the public business service system is complex and difficult to steer. The Ministry of Economic Affairs and Employment should, together with the Ministry for Foreign Affairs, simplify the system, specify the division of labour between the ministries, and clarify the roles of service providers.

The right to a clean environment is enshrined in the constitutions of Finland and many other countries. Nevertheless, the resolution the UN passed in July to recognise it as a human right is significant. Arguably, there is an unexplored connection between environmental auditing and many human rights such as the right to a healthy environment. The UN Sustainable Development Goals (SDGs) may have a key role in incorporating human rights perspectives into environmental auditing. In addition, environmental audits can have a role in realising the right to a healthy environment.

The National Audit Office (NAOF) has updated its audit and oversight plan, which guides its work, for the years 2023–2026. Twelve new audit topics were added to the plan. Changes are expected in the focus areas of fiscal policy monitoring.

We thank all those interested in public finances and governance for the past year. Season’s Greetings and Happy New Year 2023!