You can turn to the National Audit Office if you suspect that the financial management of a ministry or a government agency or institution has failed to comply with the law or the state budget. A central government agency or institution or a state fund is obligated to report to the NAOF without delay any financial irregularities detected in its activities.
Complaints
You can file a complaint about the lawfulness of the management of central government finances or compliance with the state budget as well as about non-compliance with the related obligations in an entity audited by the National Audit Office A complaint may concern a ministry, a government agency or institution, an entity carrying out public administrative tasks, a fund or an unincorporated enterprise. You can also file a complaint about a recipient of a discretionary government grant or other financial support.
You can file a complaint about a state-controlled company if your suspicion concerns the lawfulness of the state’s ownership steering or financial management.
A complaint may also be filed about the lawfulness of financial management in wellbeing services counties to the extent that the suspected irregularity concerns central government funding. You can file a complaint about entities, foundations and institutions that belong to a wellbeing services county corporation or are controlled by a wellbeing services county. You can also complain about the rescue services or social welfare and health care services in the City of Helsinki or entities that perform these tasks and are controlled by the City of Helsinki.
You cannot file a complaint with the National Audit Office about the Social Insurance Institution of Finland (Kela), Parliament or the funds under its responsibility, the Bank of Finland, the activities financed by municipalities themselves, public authorities in other countries, international organisations or private individuals. As a rule, the NAOF does not investigate matters that are already being investigated by another public authority.
Anyone may file a complaint. You can file a complaint on a matter concerning yourself or on behalf of another person or jointly with other people. Complaints are investigated free of charge. As a rule, complaints are public after their resolution. The complainant may request that their identity be kept secret. The National Audit Office may not be able to investigate complaints submitted anonymously or under a fabricated name.
To file a complaint, send us a free-form email (kirjaamo@vtv.fi) or letter (National Audit Office of Finland, P.O. Box 1119, 00101 Helsinki). You can also send a complaint to the registry (kirjaamo@vtv.fi) using the secure messaging service. Using the secure messaging service requires registration. Follow the instructions on the page. Use the secure messaging service when you send materials including information that is to be kept secret or that is otherwise sensitive. If you send materials belonging to security class I, II or III, you should agree separately on this with the registry of the National Audit Office.
A free-form complaint should state at least what procedure (e.g. decision) the complaint concerns, on what grounds the complainant considers that the procedure in question is unlawful/incorrect and, if possible, when the complained procedure or neglect took place. You should provide as specific information as possible on the grounds of your complaint and any documents that support your complaint. However, if the complainant does not have all the documents relevant to the investigation of the matter, the National Audit Office has extensive rights of access to information regarding the authorities and other actors subject to the complaint in order to be able to investigate the complaint.
Guidelines: Submitting and processing of administrative complaints (PDF)
Reporting irregularities
A central government agency or institution, an unincorporated state enterprise or a state fund is obligated to report to the NAOF without delay any detected abuse of the assets that are managed by it or that are in its possession.
A report on abuses or irregularities must be submitted to the NAOF even if a report of an offence were filed with the police. Any abuses and irregularities must be reported without delay. You should not wait until the final result of a police investigation, a decision by the prosecutor or the judgement of the court is available before making the report.
Reports of abuses or irregularities should primarily be made by e-mail (kirjaamo@vtv.fi). They can also be submitted by letter (National Audit Office, P.O. Box 1119, 00101 Helsinki).
Reports of abuses or irregularities are processed by a public official assigned to this task at the National Audit Office.
If necessary, guidance for filing a report is available from the NAOF’s function responsible for processing complaints and reports on irregularities by telephone (09 432 5809) or e-mail (minna.tyrvainen@vtv.fi).
Guidelines: Reporting irregularities to the National Audit Office of Finland (PDF)
Data protection, registration and publicity of documents in the processing of complaints and reports on irregularities
No personal data are collected or stored on visitors to the NAOF website.
While processing complaints and reports on irregularities, the National Audit Office accumulates both personal data and other types of information. The processing of personal data is governed by the Data Protection Act (1050/2018) and the EU General Data Protection Regulation (EU 2016/679).
The data subject has the right to request access to their data and demand that any inaccurate personal data concerning them are corrected. For more information and instructions on requesting access and correction of data, see the Privacy statement on the NAOF’s case and document management system.
When the National Audit Office receives a complaint or a report on irregularities, the registry staff enter the received document in the NAOF’s register. A registration number is issued to the matter. The persons handling the matter and the public official responsible for processing it are also entered in the register. An acknowledgement of receipt is sent to a person who filed a complaint electronically.
The name of the person submitting the report on an irregularity, its topic, and the date and time of the receipt of the report are entered in the register. In addition, the names of the persons who handle the matter and guide and supervise its processing are recorded. As the processing of the matter progresses, any additional information obtained and the date on which it was obtained are recorded.
As a rule, a complaint and the documents obtained in order to investigate it are public and subject to the Act on the Openness of Government Activities (621/1999). Provisions on the publicity of documents in the possession of authorities are also laid down in section 12 of the Constitution of Finland.
In some cases, a complaint or some aspects related to it may also be kept secret. The secrecy may be based on a provision of the Act on the Openness of Government Activities or a special act.
Reports of irregularities and documents related to their processing may contain secret information, especially if the processing of the matter goes further. The documents may also be kept secret on some other grounds referred to in the Act on the Openness of Government Activities.
For further details on the information entered in the register, public access to and disclosure of this information and the rights of the data subject, see the Privacy statement on the NAOF’s case and document management system.
Whistleblower protection
The Act on the Protection of Persons Reporting Infringements of European Union and National Law (the Whistleblower Act) entered into force at the beginning of 2023. The Act implements the European Union Whistleblower Directive. It aims to provide effective protection for whistleblowers who, in the course of their work, detect infringements of European Union or national statutes in cases that fall within the scope of the Whistleblower Act (in Finnish only).
The National Audit Office has set up an internal whistleblower channel for the NAOF’s current personnel. Other persons referred to in the Act (including former employees and those with a contractual relationship with the NAOF) may also submit a report on the NAOF’s activities concerning an infringement of legislation that falls within the scope of the Whistleblower Act and that they have observed in their work. These reports should be made using the centralised external whistleblower channel provided by the Office of the Chancellor of Justice.
For more information on whistleblower protection, its application and the whistleblower channel, visit the Office of the Chancellor of Justice website.
Address for filing complaints and reports on irregularities
Reports on irregularities should be primarily submitted by e-mail. A report can also be submitted by letter.
E-mail address:
kirjaamo@vtv.fi
Postal address:
National Audit Office of Finland
PO Box 1119
FI-00101 Helsinki
Telephone number for further information and contacts:
+358 9 432 5895