National Audit Office of Finland

The National Audit Office of Finland (NAOF) audits central government finances, monitors fiscal policy, and oversees political party and election campaign funding. The role and duties of the NAOF are laid down in the Constitution of Finland.

Latest publications

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  • Reports to Parliament

Fiscal Policy Monitoring and Audit Report on the 2019–2022 Parliamentary Term

25.1.2023 - 09:00

Finland's fiscal policy responded appropriately to the Covid-19 pandemic. However, after the pandemic, it remained too loose. During the 2019–2022 parliamentary term, the Government deviated several times from the central government spending limits. Some of the deviations were justified because of the crises during the parliamentary term, but some of them violated the principles of the spending limits system. The impacts of the employment measures taken fall clearly short of the target set for the number of new employed people. However, the Government succeeded in implementing important reforms during the parliamentary term.

  • Compliance audit

Taxation procedures for self-assessed taxes

18.1.2023 - 06:45

The guidance and control methods of the Finnish Tax Administration should be developed so that they enhance the efficiency of the taxation process, while also promoting the correctness of taxation and equal treatment of taxpayers. The NAOF recommends that the Ministry of Finance should carry out a comprehensive assessment of how the prerequisites for the control of self-assessed taxes could be improved.
  • Performance audit

Work-based immigration – Effectiveness and customer orientation of the immigration administration and recruitment of foreign labour in the health and social services sector

19.12.2022 - 06:45

The authorities responsible for work-based immigration should focus on streamlining the permit processes of not only specialists but also employees and entrepreneurs as well as their family members and on the customer orientation of the permit system. To achieve the goals of work-based immigration the authorities should work more closely together and improve immigrants' language proficiency and professional competence.
  • Fiscal policy monitoring and audit

Reliability of fiscal statistics

15.11.2022 - 06:45

Based on the audit conducted, fiscal statistics are reliable and provide a good basis for fiscal policy-making. They are produced in compliance with the common EU guidelines.

News

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  • News

Season’s greetings

23.12.2022 - 11:00

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

The NAOF will launch its new organization

15.12.2022 - 12:25

The National Audit Office of Finland (NAOF) is changing its organization. The aim is to clarify the management model and strengthen the audit and monitoring activities.
  • Blogs

Tools for analyzing policy coherence

28.10.2022 - 11:13

Complex problems require examining phenomena from a broader perspective than that of individual administrative sectors. Therefore, Supreme Audit Institutions both in Finland and around the world are focusing more and more attention on policy coherence. The UN's Sustainable Development Goals (SDGs) should also be examined in the light of the dynamics between them.

The challenges public finances are facing require a team effort from public administration

The National Audit Office’s key conclusions regarding the state of central government finances and public administration, and a review of the NAOF’s activities during the past year

Audit and monitoring

Fiscal policy monitoring

31.5.2018 - 14:06

The NAOF is responsible for monitoring compliance with fiscal rules as well as the setting and implementation of fiscal objectives. The aim of the monitoring is to promote the transparency and intelligibility of fiscal rules as well as stable and sustainable government finances.

Financial audit

Financial audit

11.6.2018 - 11:24

The purpose of a financial audit is to ensure that regulations on the state budget and central government finances are complied with, and that correct and sufficient information on the profit, expenditure and financial position of the central government and its accounting offices is provided in reports. Financial audits result in concrete corrections and actions to develop the central government.

Campaign funding

Career at NAOF

The NAOF as a workplace

14.6.2018 - 15:21

The NAOF is an expert organisation relying on competent and motivated personnel that are continuously updating their expertise.