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 31.8.2022

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 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 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 12.10.2022

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 2.11.2022

Status and development of the Suomi.fi services

The purpose of the audit is to provide information on whether the Suomi.fi services promote the digitalization of public administration and whether they support the activities of public administration in line with the objectives set for them. The audit examines whether the Suomi.fi services have enabled the benefits sought, whether the services are produced and managed efficiently, and whether the development of the Suomi.fi services is goal-oriented.

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 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.

To be published on 16.12.2022

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 6.1.2023

The Housing Finance and Development Centre of Finland (ARA) as the housing policy implementing body

The objective of the audit is to assess the performance of ARA’s tasks, the effectiveness of its activities, and its risk management. In addition, the audit assesses the activities of the National Housing Fund (VAR) and the State Treasury in so far as they relate to the activities of ARA or VAR. The audit topic is of considerable significance to central government finances. The National Housing Fund had a subsidized loan capital of EUR 17 billion, of which EUR 12 billion consisted of subsidized loans to housing corporations and EUR 4.1 billion of ASP loans. The subsidized loans granted by ARA in 2020 amounted to EUR 1.617 billion.

To be published on 24.2.2023

Finnfund's investment activities and risk management

A significant part of Finland’s development aid is channelled through Finnfund. In the audit, the NAOF examines whether Finnfund’s investment activities and risk management have been effective. In addition, the NAOF assesses the functioning of the ownership steering of the Ministry of Foreign Affairs.

To be published on 15.3.2023

Effectiveness of the business service system

The purpose of the audit is to look into the effectiveness of the business service system. The audit assesses the steering of the system and the coverage or possible shortcomings of the services, as well as the cooperation between the different actors. Special attention is paid to how the business service system manages to support the growth of SMEs. A strong business sector increases the central government’s tax revenue and reduces pressure on unemployment and social security expenditure, which strengthens central government finances. Effective business services may have very significant indirect impacts on central government finances, which makes this an important audit topic.

To be published on 16.3.2023

General housing allowance

The general housing allowance is an integral part of the benefit scheme. The direct expenses arising from it are significant in view of central government finances. It is very common to receive different benefits and allowances at the same time. The basic unemployment allowances paid by the Social Insurance Institution of Finland (Kela) are typically complemented with the general housing allowance and basic social assistance. The audit assesses the success of the reforms of the general housing allowance carried out during the last ten years. In addition, the audit examines the estimates of expenditure trends made during the preparation of the reforms, the materialization of the economic impact assessments, and the appropriateness of the financial management processes related to the general housing allowance. The audit provides Parliament and the Social Security Committee with information on the appropriateness and significance of the general housing allowance for central government finances as part of the benefit scheme. The audit also produces information on the preparation and impacts of the reforms of the housing allowance. The audit aims to improve the knowledge base related to the general housing allowance and to produce new information to support future reforms of the general housing allowance.