The final central government accounts for 2015 have been prepared in accordance with all relevant provisions. There have been continuous improvements in the manner in which societal effectiveness information is presented, but the main problem concerning the reporting remains the same.
Based on the financial audit of the final central government accounts, the National Audit Office states that the final central government accounts for 2015 have been prepared in accordance with all relevant provisions.
The National Audit Office submitted a total of 60 financial audit reports on the financial audits of ministries and other accounting offices for the 2015 budget year.
The financial audits revealed improper procedures in eight accounting offices that on their own or together with other improper procedures were considered to be in violation of the state 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 most important reasons for the qualified opinions on regularity were the allocation of expenditure to the budget year in violation of the state budget and the carrying over of an appropriation or authorisation. There were two cases in which appropriations and authorisations had been exceeded.
In the audit of the societal effectiveness information contained in the Government’s annual report, the National Audit Office assessed the reporting in relation to the targets laid out for the administrative branches in the state budget and the priorities set out by Parliament. Based on the audit, there have been continuous improvements in the manner in which societal effectiveness information is presented. All administrative branches have reported on the implementation of the targets set for them. The reporting has also become more concise.
However, the main problem concerning the reporting remains the same. The effectiveness targets laid out for the administrative branches are often such that they do not allow the presentation of the effectiveness information. This is a long-standing and widely recognised problem. If the aim is to continue the development of reporting in accordance with performance guidance thinking, a solution to the target-setting problem should be found.
The description of the state of general government finances contained in the Government’s annual report is in accordance with the observations made by the National Audit Office. Reporting on the state of central government and general government finances has become more informative. The total calculations of central government finances added to the report provide a more comprehensive description of central government financial position than before and more detailed information about state ownership in companies is also given. The Government’s annual report provides concise information about central government liabilities, such as guarantees and the risks associated with them.