Legislation regarding the NAO's activities
The position and tasks of the National Audit Office are prescribed in section 90 of the Constitution of Finland as follows:
An independent body affiliated with the Parliament, the National Audit Office, exists to audit the financial management of the state and compliance with the budget. More detailed provisions on the duties of the National Audit Office are laid down by an Act.
The Audit Committee and the National Audit Office have the right to receive information needed 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) contains detailed provisions on the office's position, tasks, competence and access to information.
Further provisions are contained in the Act on the Right of the National Audit Office to Audit Certain Credit Transfers between Finland and the European Communities (353/1995).
Provisions concerning the National Audit Office's tasks in monitoring election and party funding are contained in the Act on a Candidate's Election Funding (273/2009) and the Act on Political Parties (10/1969).
Provisions on the task of independent monitoring and evaluation of fiscal policy are laid down in the act on the implementation of the Treaty on Stability, Coordination and Governance in the Economic and Monetary Union and on multi-annual budgetary frameworks (869/2012).