Provision on the status and duties of the National Audit Office of Finland (NAOF) and its right to access data are laid down in section 90 of the Constitution of Finland as follows:
For the purpose of auditing central government finances and compliance with the central government budget, there must be an independent National Audit Office in connection with Parliament. More detailed provisions on the status and duties of the National Audit Office are laid down in the legislation.
The Audit Committee and the National Audit Office have the right to obtain the information required for the performance of their duties from public authorities and other entities that are subject to their control.
The Act on the National Audit Office (676/2000) defines NAOF’s position, duties and authorisations and its right to access data in more detail. NAOF’s authorisations are also laid down in the act on the right of the National Audit Office to audit certain credit transfers between Finland and European communities (353/1995).
External fiscal policy monitoring has been defined in the act on the implementation of the Treaty on Stability, Coordination and Governance in the Economic and Monetary Union and on general government spending limits (869/2012). NAOF’s duties regarding the monitoring of election campaign and political party financing are laid down in the Act on a Candidate’s Election Funding (273/2009) and the Act on Political Parties (10/1969).