Complaints and reports on irregularities

You can turn to the National Audit Office if you suspect that there are irregularities concerning the legality of the finances of a government agency, a state enterprise or a state-owned company.

Complaints to the National Audit Office

You can file a complaint about any action that is in violation of the state budget or is otherwise unlawful from the perspective of central government finances. A complaint may also be submitted on unlawful practices by state-owned companies, as well as on defects in party or election funding disclosures.

You cannot file a complaint to the National Audit Office about decisions made by the Social Insurance Institution (Kela) or a court of justice, or the actions of a specific public servant. The NAOF does not investigate any cases that are already being investigated by another central government authority.

Anyone may file a complaint. You may submit a complaint on a matter concerning yourself or on behalf of another person, or jointly with other people. The investigation will be completed free of charge.

You can file a complaint using our complaint form or by sending a free-form email or letter. The free-form complaint must specify at least the information included in the form. You should include as specific information as possible on the justification of your complaint and any documents to support your complaint.

Reporting irregularities

A central government authority or agency, state enterprise or state-owned fund is obligated to report to the NAOF without delay any detected abuse of the assets being managed by it or assets that are in its possession.

The report on abuse or irregularities to the NAOF must be submitted regardless of whether a report of an offence is filed with the police. Filing of the report cannot wait until the final result of the police investigation, a decision by the prosecutor or the judgement of the court.

The report on abuse or irregularities can be submitted by email or letter. If necessary, you can contact a public servant processing reports of irregularities at the National Audit Office by phone or in person on how to submit the report.

Address for sending complaints and reporting irregularities

National Audit Office of Finland
Porkkalankatu 1, PO Box 1119
FI-00101 Helsinki, Finland