The audit found that the spending limits procedure creates predictability. The audit nevertheless found that the relation between the spending limits procedure and the drafting of legislation is not open and does not comply with the principles of good governance in all respects. The main question was whether the relation between legislation and the evaluation of the economic impacts of the spending limits procedure is open and complies with other principles of good governance. This document contains a summary of the main results of the audit. The entire audit report is available only in Finnish.