As a rule, accounting had been managed properly. Disclosures together with supplements are correct in essential respects and provide correct information in essential repsects. The National Audit Office verifies that all disclosers file the disclosures required under the Act on Political Parties.
The Act on Political Parties (10/1969, amende 683/2010) contains mandatory provisions aimed at promoting the transparency of funding for political parties and party associations. The objective of provisions is to increase the transparency of party funding, particularly taking into consideration the recommendations made to Finland by the Council of Europe Group of States against Corruption (GRECO). The public should have adequate information on the funding of parties’ basic activities and election campaigns to evaluate possible ties.
Financial statements for 2010 of political parties, associations referred to in a party subsidy decision and entities affiliated with a party were sent to the electronic party funding register. All financial statements and auditor’s reports had been sent to the National Audit Office by 18 January 2012. As a rule, audited entities’ accounting had been managed properly so that monitoring of the provisions in the Act on Political Parties could be carried out on the basis of accounts. It should be emphasised, however, that all organisations with an accounting obligation must keep their accounts up to date according to Chapter 2 section 4 of the AccountingAct (1336/1997, amended 1304/2004).
On the basis of the Act on Political Parties the National Audit Office is responsible for monitoring political parties, associations mentioned in a party subsidy decision and entities affiliated with a party. With regard to parties, district organisations and affiliated entities, it can be noted that up-to-date disclosures together with supplements are correct in essential respects and provide correct information on financial support received By the audited entities in essential respects.
In the opinion of the National Audit Office, parties and party associations must disclose compulsory contributions collected from elected persons in 2011 to the party funding register if the criteria for an up-to-date disclosure are met. Parties and party associations must also monitor the collection of compulsory contributions from elected persons in future and file disclosures to the register at least each calendar year.
In addition parties must according to section 8 c of the Act on Political Parties ensure that party associations file up-to-date disclosures to the National Audit Office as necessary. In this respect parties should in the opinion of the National Audit Office act more systematically. The audit did not find substantial contributions violating the restrictions in section 8 b of the Act on Political Parties.
The provisions in the Act on Political Parties concerning financial support contain points that are open to interpretation. In its reporting the National Audit Office will continue to draw attention to practical interpretation situations in view of possible future amendments to legislation.