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

5.12.2018 - 11:30

There has been a great deal of debate about tax expenditures as a form of public subsidy in recent years. In practice, tax expenditures mean tax exemptions, tax deductions, lower tax rates and other similar instruments aimed at supporting specific business categories or taxpayer groups.

27.11.2018 - 13:47

The Contact Committee of the Supreme Audit Institutions of the European Union has issued a statement on deficiencies in the accountability and audit arrangements of the single supervisory mechanism for banks in the euro area.

22.11.2018 - 12:39

Young professionals Samu Kälkäjä and Tiina Väänänen examined the profitability of state-owned companies. NAOF launched its young professionals’ programme in May 2018. The programme offers professionals at the start of their careers a broad perspective of the agency’s work, while providing the NAOF with fresh insights and new ideas. Young professionals blog about their experiences at VTV.fi.

15.11.2018 - 16:00

There are two opposing views in the debate on the corporatisation of service production on whether citizens’ wellbeing can be maximised through public sector steering or efficient provision of services. What are the questions that decisions-makers should ask themselves when considering the corporatisation of public services?

What would you like to know about the audit office? See frequently asked questions and answers.

Questions and answers

Quick links

13.12.2018 - 06:45

The plans made by central government agencies to ensure the continuity of their operations are not at adequate level. Many of the agencies have not prepared any plans. The agencies’ senior management must take responsibility for ensuring the continuity of operations in disruptions occurring in normal conditions. Centralisation of central government-internal services and new networked operating models require that continuity risks should be managed more extensively than at agency level. The need for management at higher levels should be examined and the work should be coordinated by the Government Financial Controller’s Function.

14.11.2018 - 06:45

Even though the impact assessments of tax law reforms provide a good information base for decision-making, the combined impacts of tax law reforms should also be examined in them. At the same time, there is little information available on the costs and impacts of tax expenditures even though they have a significant effect on general government finances. Decision-makers need more information so that they can better assess the usefulness of individual tax expenditures.

Good governance

24.4.2018 - 09:28

The efficiency of public finances is based on good governance. Here, we publish articles about good governance, which are based on our extensive experience as auditors of general government finances. First articles will be published soon!

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NAOF

24.4.2018 - 09:05

In its role as the independent national audit authority, the NAOF audits and monitors the management of central government finances. The role and duties of the NAOF are laid down in the Constitution of Finland.

International

11.6.2018 - 17:18

NAOF performs the international tasks of the Supreme Audit Institution (SAI) and the Independent Fiscal Institution (IFI) in Finland. NAOF also takes part in international cooperation by maintaining good relations with international actors, especially with its sister agencies, and by engaging in an active dialogue with them.

International activities

Career at NAOF

14.6.2018 - 15:21

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

Career at NAOF

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