Upcoming publications

The NAOF publishes audit reports and other reports throughout the year. The publication times are estimates and may still change.

To be published on 15.2.2022

Multiple steered organizations and organizational mergers

The audit examines organizational mergers in the central government. When official tasks are reorganized, it is important to ensure that decision-makers have available information on the success of previous reorganizations. The aim of the audit is to provide information on mergers in the central government and to ensure that the objectives set for them have been achieved. The audit is targeted at the Finnish Food Authority, the Finnish Competition and Consumer Authority, and as regards the preparation of the merger, the National Supervisory Authority (Luova). The audit examines the justifications for the needs for agency mergers, the assessed impacts of the mergers, the proposed alternative solutions, as well as the impact of the mergers on the agencies' activities.

To be published on 16.2.2022

Report on the oversight of election campaign funding in the 2021 municipal elections

The NAOF oversees that those subject to the disclosure obligation submit a disclosure on their election campaign funding under the Act on a Candidate's Election Funding. In municipal elections, the disclosure obligation applies to those elected as council members or alternate members. The aim of the oversight is to increase the transparency of funding.

To be published on 23.2.2022

Report on the oversight of political party funding 2022

Each year, the NAOF audits political party funding and the government subsidies granted to political parties, i.e. party subsidies. The NAOF oversees that those subject to the disclosure obligation submit the disclosures prescribed in the Act on Political Parties on the funding they have received. The aim of the oversight is to increase the transparency of funding.

To be published on 28.2.2022

The state pension scheme and central government liabilities in other pension schemes

The audit is targeted at the state pension scheme and the liabilities to be paid later by the central government in relation to different pension schemes. Pension expenditure is a significant expenditure item in the state budget, totalling around EUR 10 billion per year. The purpose of the audit is to ensure that the pensions for which the central government is liable are managed appropriately outside the state's direct financial management. The purpose is also to develop information on long-term pension liabilities and strengthen the knowledge base of decision-making. The audit aims to provide an opinion based on reasonable assurance as to whether the management and oversight of the pensions for which the state is liable are organized appropriately and whether the final central government accounts provide true and fair information on the pensions for which the state is liable. Another objective is to provide an opinion based on limited assurance on the internal control of the management of the pensions for which the state is liable.

To be published on 7.3.2022

Management of the utilization of research data in health sector business

The main purpose of the audit is to assess the effectiveness of the support, steering and improvement of research data utilization through health sector financial instruments. The audit assesses the policy steering of support activities and the different aspects of the management of support activities: the ability to identify, assess and anticipate the results, problems, and development needs of the activities. The audit focuses on the funding of the utilization of research data at Business Finland and the Academy of Finland as well as on the steering and management of the activities at the Ministry of Economic Affairs and Employment, the Ministry of Social Affairs and Health, and the Ministry of Education and Culture.

To be published on 14.3.2022

NAOF's Final accounts 2021

The final accounts include the NAOF's financial statements and management report for 2021. In the final accounts, the NAOF reports on the progress and implementation of its performance targets. View the final accounts at www.vtv.fi/en/naof/planning-and-monitoring.

To be published on 4.4.2022

Central government financial audit reports for 2021

The NAOF audits annually the final accounts of central government, ministries, other agencies obliged to prepare final accounts, and three off-budget funds. The financial audit reports and a summary of the most important findings are published on the NAOF's website. The reports will be published starting from March 2022 as the audits are completed.

To be published on 11.5.2022

Effectiveness of the reforms of student financial aid in the 2010s

The audit examines the extent to which the objectives set for the reforms of student financial aid in the 2010s have been achieved, whether the reforms have had unforeseen impacts, and on what kind of knowledge base the impact assessments of the reforms have been based. Despite the significance that the system of financial aid for students has for central government finances, the impacts of the reforms of student financial aid have been examined relatively little. Therefore, there is a clear need for information on the appropriateness of the benefit system from the perspective of central government finances. The purpose of this audit is to respond to these needs by providing information on the effectiveness of the most significant reforms of student financial aid carried out in the 2010s. The audit is targeted at the reforms implemented in 2011 (HE 149/2010 vp), 2014 (HE 116/2013 vp and HE 197/2013 vp) and 2017 (HE 229/2016 vp and HE 231/2016 vp). As a result of these reforms, the conditions for student financial aid have been tightened, considerable incentives for the raising of student loans have been introduced, and the housing allowance scheme has been amended so that students can receive housing allowance all year round. The audit results can be utilized extensively in the development of student financial aid.

To be published on 16.5.2022

Recruitment and competence development in central government

The audit is targeted at recruitment and competence development as part of the central government's HR policy, and at the steering of these. The audit examines whether the steering, target setting, and practical implementation of recruitment and competence development in the central government have taken into account the reduction of human resources in the central government in the coming years so that the central government can provide its services in a high quality manner. In the next few years, central government personnel will be significantly reduced due to retirement, other wastage, and changes in the operating environment, which may pose challenges to the high-quality organization of activities.

To be published on 24.5.2022

Government grants awarded from the proceeds of gambling activities: Appropriateness of management and prerequisites for effectiveness

The objective of the audit is to examine the appropriateness of the management process of the government grants awarded from the proceeds of gambling activities and the prerequisites for effective allocation of the grants. The audit assesses whether the management of the government grants awarded from the proceeds of gambling activities has complied with the laws, other regulations, and the principles of good governance, and whether the monitoring of the government grants is appropriate. In addition, the audit assesses how the effectiveness of the supported activities is integrated in the government grant process. Of the total proceeds from gambling activities, the audit is targeted at the government grants managed by the ministries that distribute the proceeds.

To be published on 31.5.2022

Separate report on the audit of the final central government accounts and the Government’s annual report for 2021

The aim of the audit is to examine to whether the final central government accounts have been prepared according to legislation and whether the budget and budget provisions have been complied with. In addition, the NAOF audits whether the Government reports on the state of central and general government finances and the operational performance in its annual report as required by law.

To be published on 1.6.2022

Fiscal policy monitoring assessment on the management of general government finances, spring 2022

In its report, the NAOF will assess, for example, the General Government Fiscal Plan for 2023–2026, the progress of the objective to stabilize the government debt ratio, and the situation with fiscal regulation on the road towards normal circumstances. The NAOF reports on the findings of fiscal policy monitoring twice a year, in spring and in autumn.

To be published on 20.9.2022

National Audit Office’s Annual Report to Parliament 2022

The annual report contains a summary of the audit findings that are of key importance to Parliament, and the conclusions made on the basis of the audit findings concerning the current state of central government finances and public administration. In addition, the NAOF presents an overview of its own operations during the annual report period.

To be published on 22.9.2022

Promoting the growth and competitiveness of regional trade and industry

In addition to the regional development decision process and the implementation of the decision, the audit will examine the regional stimulus measures taken as a result of the Covid-19 crisis as well as the targeting of the nationally allocated appropriations for business subsidies granted during the Covid-19 pandemic, the application for and granting of the subsidies, and the justifications for the subsidy decisions. The impacts of the targeted regional measure will be assessed as a case study. The purpose of the audit is to produce new information on the preparation and implementation of the Government's regional development decisions (2016–2019 and 2020–2023), and on the impacts of changes in the operating environment on the implementation of the regional development decisions.

To be published on 26.9.2022

Report on the oversight of election campaign funding in the 2022 county elections

The NAOF oversees that those subject to the disclosure obligation submit a disclosure on their election campaign funding under the Act on a Candidate's Election Funding. In county elections, the disclosure obligation applies to those elected as county councillors or deputy county councillors. The aim of the oversight is to increase the transparency of funding.

To be published on 20.10.2022

Monitoring of the operating environment and foresight activities to support strategic decision-making

The audit aims to ensure that the central government produces, manages, and utilizes operating environment and foresight information systematically. The NAOF audits the monitoring of the operating environment and foresight activities because the information has a special role and significance as national knowledge capital. A foresight system supporting the Government's strategic decision-making is currently being developed. Thus, the audit can support the development of the contents of these processes.

To be published on 27.10.2022

Taxation procedures for self-assessed taxes

The preliminary target of the audit is to examine whether the taxation procedures for self-assessed taxes comply with laws and regulations, whether the internal control of the taxation procedures is appropriate and adequate, and whether the taxation process has been implemented effectively. In 2020, self-assessed taxes amounted to EUR 19 billion. In addition, excise duties, which have been levied as self-assessed taxes since 2021, totalled EUR 7.5 billion in 2020.

To be published on 15.11.2022

Statistics on general government finances

The audit aims to verify the quality of the key source of statistical information used in fiscal policy. Statistics on general government finances play an important role in the planning and decision-making related to central government finances. They are also used to determine Member States’ contributions and to monitor compliance with the deficit and debt criteria.

To be published on 8.12.2022

Fiscal policy monitoring report 2022

In its report, the NAOF will assess compliance with the fiscal rules, the achievement of the objectives set, the preparation and implementation of the General Government Fiscal Plan, compliance with the central government spending limits, the realism of the forecasts of the Ministry of Finance, and the fiscal policy stance. The report of 2022 will also include a report for the parliamentary term, which will deal with the fiscal framework and its development needs in a comprehensive manner. The NAOF reports on the findings of fiscal policy monitoring twice a year, in spring and in autumn.

To be published on 15.12.2022

Work-based immigration

The audit examines the measures and objectives related to work-based immigration, the efficiency and customer orientation of administrative processes, and the functioning of cooperation between government agencies. Of the sectors suffering from labour shortages, the audit examines particularly the health and social welfare sector and addresses issues related to the immigration of health and social services workers. Finland’s dependency ratio is deteriorating much more rapidly than in the other Nordic countries. In government programmes, the promotion of work-based immigration has been regarded as a means of improving the demographic dependency ratio, strengthening the economy, alleviating the situation in sectors suffering from labour shortages, and enhancing the conditions for RDI activities. Prime Minister Marin's Government aims to at least double the amount of work-based immigration from the current level by 2030.