The final central government accounts for 2014 have been prepared in accordance with all relevant provisions. There have been improvements in the manner in which societal effectiveness information is presented.
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Based on the financial audit of the final central government accounts, the National Audit Office states that the final central government accounts for 2014 have been prepared in accordance with all relevant provisions.
The National Audit Office submitted a total of 67 financial audit reports on the financial audits of ministries and other accounting agencies for the 2014 budget year.
The financial audits revealed improper procedures in 11 accounting agencies that on their own or together with other improper procedures were considered to be in violation of the budget or key budget provisions in such a way that a qualified opinion on regularity on them was included in the financial audit report. The main reasons for the qualified opinions on regularity concerned the use of appropriations or authorisations that was in violation of the budget.
The audit of the societal effectiveness information contained in the annual report covered the annual reporting in administrative branches in relation to the objectives set out for them in the state budget. Based on the audit, there have been improvements in the manner in which societal effectiveness information is presented. The information on the achievement of the societal effectiveness objectives in the administrative branches is mostly correct and adequate.
In many administrative branches the achievement of the objectives is assessed in a detailed manner and there has been progress in the setting of the objectives. However, there are still inadequacies in reporting in many administrative branches concerning the setting and achievement of the objectives. All administrative branches have reported on the implementation of the objectives set for them.
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