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.
The transport network, a central physical part of society, has been built over the centuries. Many parts of it have even been repaired several times. Waterways have been mapped, ports have been constructed, and access from lake Saimaa to the sea has been leased from Russia. Roads and railways have also been built by the past generations. Even now, significant new projects are being planned, especially in the rail network.
The National Audit Office of Finland is currently chairing the Working Group on Environmental Auditing of the International Organization of Supreme Audit Institutions (INTOSAI WGEA). The working group aims to increase the effectiveness of environmental policies and to improve the efficiency of the use of public funds. In January, Finland hosts a global Assembly meeting of the working group with the main theme of circular economy.
The audit did not reveal any indications that the funded entity would not, in general, be in accordance with the decisions on discretionary government transfers. However, the costs of the project have increased considerably. When the audit was completed at the end of 2020, the final costs of the project were not yet known. The state aid process from decision-making to granting was not appropriate in all respects. The supervision carried out by the state aid authority did not meet the requirements of the complex and long-term project. The state aid decisions did not fully comply with the Act on Discretionary Government Transfers.
The timing and scope of the fiscal policy measures taken by the Government to manage the corona crisis have been along the right lines. The National Audit Office assesses that the employment decisions taken so far during the parliamentary term improve general government finances only modestly.
Transferring the responsibility for organising healthcare and social welfare services and rescue services to areas larger than the municipality is appropriate. The proposed funding and steering model is to be welcomed as, in the initial part of the reform, service organisation would be mainly based on central government funding. However, the incentive to curb the increase in costs provided by the funding model for service organisers is low. Among other things, the efficiency of service organisation and service cost-effectiveness will depend on the counties’ success in integration and supervision of the services and their mutual cooperation. Amendments made to the draft government proposal based on the round of comments clarify the statutes on the wellbeing services counties’ own service provision and the outsourcing of services. Even more detailed provisions on the principles and practices of self-monitoring carried out by the county and service providers should be laid down in the statutes.
At present, there are prerequisites for good lifecycle management of building assets in Senate Properties, the Governing Body of Suomenlinna, and the Ministry for Foreign Affairs. However, the effectiveness of the new practices of the Ministry for Foreign Affairs should be monitored closely.
According to the National Audit Office (NAOF), accurate information should be available on measures aimed at balancing general government finances, and the measures should also be assessed regularly during the government term. The NAOF has published its annual report, which compiles the NAOF's most recent observations of central government and central government finances.
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.
The coronavirus pandemic and the ensuing economic crisis are having a major impact on central government finances. The economic measures have been exceptional in scale, and they are changing budgeting priorities. The National Audit Office of Finland (NAOF) continues to closely monitor economic developments and decision-making at central government level during the coronavirus pandemic. Information is collected to keep Parliament up to date and to support future audit work.