National Audit office has audited the final central government accounts and the 2018 Government’s annual report. 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’s annual report contains the review of the state of central government and general government finances and of the achievement of the Government’s social effectiveness goals required under law.
The final central government accounts for 2018 have been prepared in accordance with all appropriate provisions. Based on the results of the audits, the National Audit Office draws attention to the procedures that are contrary to the state budget and in violation of 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 7 accounting offices were issued with qualified opinions on regularity on account of these violations. The National Audit Office submitted a total of 63 financial audit reports on the financial audits of ministries and other accounting offices for the 2018 budget year.
The Government’s annual report contains the performance figures required under law. It also details the effectiveness targets presented in the rationale of the main title of the budget proposal.
The Government’s annual report covers the objectives specified in the Government Programme, with the exception of long-term strategic targets. The reporting on sustainable development has improved from the previous year, but it could still be further developed by clarifying the objectives against which the current situation is compared, as well as by providing a more detailed account of the measures proposed in the budget proposal.