National Audit Office of Finland

The income of the recipients of student financial aid increased and the degree completion times shortened, but the housing allowance reform cost more than expected. The use of student loans has increased in line with the objectives of the reforms, but at the same time students have more financial problems.

The state pension scheme is managed and overseen appropriately. Other pension schemes, such as the pension for the self-employed and the pensions for agricultural entrepreneurs, impose significant liabilities on the state that have not been identified or reported as part of the final central government accounts.

The parties represented in Parliament and their district organisations and women's organisations comply reasonably well with the funding regulations. However, statutory disclosures have not been filed on all contributions received by the organisations. After the audits, a significant number of retroactive disclosures have been filed, which has improved the transparency of political party funding.

The National Audit Office of Finland (NAOF) has terminated Tytti Yli-Viikari's public-service employment relationship as Deputy Auditor General.

The National Audit Office of Finland (NAOF) audits and monitors topics that are significant for central government finances and society. The selection of audit topics is based on monitoring the operating environment and on risk analysis. We have now added 15 new topics to our audit plan.

The number of environmental audits is increasing globally. Adaptation to climate change has quickly become a key audit topic. Supreme Audit Institutions (SAIs) use the UN Sustainable Development Goals (SDGs) both as audit topics and as audit criteria.