Liabilities as a whole are not presented properly as a basis for decision-making and taken into consideration in financial decision-making and monitoring at the highest level. The main question was whether central government liabilities receive attention in a proper and transparent way in financial planning, decision-making and monitoring. The audit focused on the attention paid to liabilities that will be or may be financed from the state budget in the coming years in the state budget process and in the Report on the Final Central Government Accounts. This document contains a summary of the main results of the audit. The entire audit report is available only in Finnish.