The National Audit Office has audited the final central government accounts and the Government’s annual report for 2022. The aim of the audit was to examine whether the final central government accounts have been prepared in compliance with the regulations and whether the budget and budget provisions have been followed. In addition, the National Audit Office also examined whether the Government reports on the state of central and general government finances and on the operational performance in its annual report as required by law.
The financial audit conducted shows that the final central government accounts for 2022 have been prepared in compliance with all relevant provisions.
Based on the financial audits, the National Audit Office draws attention to procedures that are in violation of the state budget and the key budget provisions and that are also in contravention of the provisions on central government finances laid down in the Constitution of Finland. A total of 10 accounting offices were issued with qualified opinions on regularity on account of such violations. The National Audit Office submitted a total of 61 financial audit reports on the financial audits of ministries and other accounting offices for the 2022 budget year.
The Government’s annual report provides information on the relevant issues required by law. The societal impact targets included in the budget proposal are reported on adequately, but there are shortcomings in the reporting on operational performance and cost-effectiveness. Comprehensive information is provided on the implementation of the key objectives included in the Government Programme. The general state of sustainable development is described well in the annual report. The ministries’ reports on sustainable development measures taken in their own administrative sectors provide a better picture than before of the efficiency, economy, and effectiveness of these measures.
As a rule, the Government’s annual report deals with general government finances comprehensively. The targets set for the general government fiscal position have been described only briefly. The reporting on the central government financial position should be strengthened overall.