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 6.9.2021

Business subsidies granted during the Covid-19 pandemic

The aim of the audit is to examine whether the business subsidies granted on account of the Covid-19 crisis have been managed appropriately. In particular, the NAOF examines whether the subsidies have been allocated appropriately to mitigate the economic impacts of the Covid-19 pandemic. The audit is limited to direct state subsidies and grants.

According to a rough estimate, the business subsidies granted during the Covid-19 pandemic will amount to a few billion euros. The results of the audit can be utilized to ascertain whether the procedures have been in line with Parliament's statements and committee reports. The results can also be utilized in connection with the subsidies allocated in 2021 and in preparing for future disruptions.

To be published on 20.9.2021

Internal co-financing of on-budget entities as a source of funding for their activities

Co-financing means that an agency finances another agency's operations without consideration. The audit examines whether co-financing serves agencies’ activities, and whether it is economical and cost-effective. In addition, the audit examines whether Parliament's budgetary power is realized when the model is used or whether the use of the model results in funds being used for purposes not approved by Parliament. In 2019, co-financing amounted to approximately EUR 95 million. The NAOF has not audited co-financing previously as a whole.

To be published on 22.9.2021

National Audit Office’s Annual Report to Parliament 2021

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 27.9.2021

Central government debt management

The aim of the audit is to provide information on the current state of central government debt management and to promote effective and appropriate debt management. In 2020, the amount of central government debt grew to EUR 124.8 billion. In 2021, the need for net borrowing is estimated to be around EUR 11.8 billion. The issues examined are state borrowing, debt management, the investment of cash assets, and risk management. The topic is not dealt with as a policy issue. The audit is targeted at the Ministry of Finance and the State Treasury.

To be published on 4.10.2021

Preparation and implementation of the removal of incentive traps

The aim of the audit is to examine the effectiveness of legislative measures aimed at removing various incentive traps (unemployment, income, bureaucracy, and information traps). Incentive traps hamper the supply of labour, and their removal can have positive impacts on employment. The audit focuses on assessing the preparation, implementation and – to the extent possible – impacts of the measures taken to remove the traps. By auditing phenomena related to social security and systems interacting with it, such as taxation and enforcement, we can produce material and timely information on the functioning and success of different reforms made so far and thereby serve the information need of the committee preparing a comprehensive reform of the Finnish social security system.

To be published on 1.1.2022

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 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 16.5.2022

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 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.