Presentation of publication types

The National Audit Office (NAOF) produces information based on its audit and monitoring activities and other expertise for Parliament and the central government and also to support public debate. The NAOF's publication types are described in the following.

Audit publications

Audit reports

An audit report presents the findings and conclusions of an audit included in the NAOF’s audit plan, as well as the NAOF’s recommendations for the audited entities to correct the shortcomings identified.

Audit reports are sent to the central government administrative units or accounting offices at which the audit was targeted. The reports are also communicated to the Government Financial Controller’s Function, the Parliamentary Audit Committee, and other committees within whose mandate the audited topic falls.

The audit report is a statutory report in which the audit results are published for the first time.

Follow-up report

A follow-up report discloses what measures the audited entity has taken on the basis of the NAOF’s conclusions and recommendations and whether these measures are adequate to correct the shortcomings identified in the audit.

Reports to Parliament

The reports to be submitted to Parliament present the audit and monitoring findings that are the most relevant to Parliament, as well as analyses drawn up on the basis of them. Each year, the NAOF compiles reports on the state of the management of central government finances, fiscal policy, and the transparency of election campaign and political party funding.

The NAOF submits an annual report on its activities to Parliament in September. The annual report presents the NAOF’s opinion on the state of central government finances and public administration based on the most relevant audit findings, as well as a summary of the NAOF’s activities and effectiveness.

Each year, the NAOF also issues two separate reports: a separate report on the audit of the final central government accounts and the Government’s annual report for the previous year in May and a fiscal policy monitoring report in December.

ISSN 1798-6435 (pdf)

Publications of fiscal policy monitoring

The NAOF monitors the reliability of the information used in fiscal policy decision-making as well as the functioning and effectiveness of the fiscal policy steering instruments. The NAOF reports on the findings of fiscal policy monitoring twice a year. In its reports, the NAOF assesses compliance with the EU’s Stability and Growth Pact, the preparation and implementation of the General Government Fiscal Plan, compliance with the central government spending limits, the forecasts of the Ministry of Finance, and the fiscal policy stance.

Publications of the oversight of political party and election campaign funding

After municipal, county, parliamentary, European Parliament and presidential elections, the NAOF reports on whether the elected members and alternate members have filed a disclosure on their election campaign funding and expenses with the NAOF’s register. The report is published within eight months of the confirmation of the election results.

The NAOF oversees party subsidies and reports annually on whether political parties have filed the statutory disclosures with the NAOF’s register on the contributions they have received and their donors, as well on the funding and expenses of their election campaigns.

Other publications

Briefing paper

Briefing papers are expert writings that deal with topical social issues in the light of the information produced by the NAOF’s audits and its stakeholders. A briefing paper provides concise information to support the decision-making in Parliament and the central government, in particular.

Opinions

The NAOF issues expert opinions to ministries and parliamentary committees on the Government’s draft proposals and other topical issues in preparation.

Perspectives

The Perspectives series presents views of the NAOF’s experts on certain topics or phenomena based on national and international audits, discussions with stakeholders, feedback, and other material.

Review

Reviews are reports produced by external experts on the NAOF’s request. Reviews are published either when an audit related to the same topic is launched or at the same time with the audit report.

 

We also participate in topical debate by publishing blog posts and news articles.