The steering and funding system for basic education does not form a coherent and consciously constructed whole. The final effects of reforms have been difficult to foresee. The audit focused on the steering and funding system for Basic education as a whole. In addition to the steering of funding the audit examined the statutory and normal steering of basic education, the steering of content and information steering. This document contains a summary of the main results of the audit. The entire audit report is available only in Finnish.