NAOF

The National Audit Office of Finland, NAOF, is the auditor of central government finances. The role and duties of the NAOF are laid down in the Constitution of Finland. The NAOF operates in affiliation with Parliament.
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The NAOF audits central government finances and the management of property, evaluates fiscal policy, and monitors political party and election campaign funding. By conducting audits, the NAOF ensures that state funds are used in accordance with Parliament’s decisions and the law and in a reasonable manner. The NAOF is also responsible for evaluating that the fiscal policy is on a sustainable basis.

The NAOF’s activities cover central government finances as a whole. Consequently, it has extensive rights of access to information pursuant to the Constitution of Finland. The NAOF also contributes to ensuring that the principles of the rule of law, democracy and sustainable economy are also adhered to in the management of the finances of the European Union, as well as in other forms of international cooperation.

Further information about the NAOF’s audit and evaluation activities

Organisation

The current Auditor General of the NAOF is Ms Tytti Yli-Viikari. The NAOF has four organisational units and a total of around 140 employees. The units are:

  • Financial and Compliance Audit Department

  • Performance and Fiscal Policy Audit Department

  • Executive Office

  • Administrative Services Unit.

The NAOF has its head office in Helsinki and it also has offices in Turku and Oulu. See contact details.

Financial Audit and Compliance Audit Department

The task of the department is to conduct the financial and compliance audits laid out in the NAOF’s audit plan. The department ensures that the state budget is adhered to and that the central government and accounting offices present true and fair information in their final accounts.

The department is also responsible for the matters coming under the Act on Political Parties and the Act on a Candidate’s Election Funding, prepares oversight reports on political party and election campaign funding for Parliament, and acts as an expert on the oversight of election campaign and political party funding.

The department is headed by Assistant Auditor General Marjatta Kimmonen.

Performance Audit and Fiscal Policy Audit Department

The Performance Audit and Fiscal Policy Audit Department is also responsible for the evaluation of fiscal policy.

The audited organisations are laid out in the NAOF audit plan and the choice of the organisations is based on the NAOF’s strategy and a systematic risk analysis.

The department is headed by Assistant Auditor General Marko Männikkö.

Executive Office

The Executive Office assists the Auditor General in strategic management, planning, development and monitoring. It is also responsible for the communications and international affairs of the NAOF.

Administrative Services Unit

The Administrative Services Unit of is responsible for the agency’s overall and personnel management and ICT services. In cooperation with audit departments, the unit prepares the agency’s operational and financial plan, budget proposal and review of operations. It also provides legal assistance and supports and assists other departments in the management of their tasks.

The unit is headed by Chief Administrative Officer Mikko Koiranen.

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Management of the NAOF

Complaints and abuses

Parliament of Finland