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 28.10.2021

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 3.11.2021

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 17.11.2021

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 9.12.2021

Fiscal policy monitoring report 2021

The NAOF assesses regularly compliance with fiscal rules, the preparation and implementation of the General Government Fiscal Plan, compliance with the central government spending limits, the forecasts of the Ministry of Finance, and the fiscal policy stance. The NAOF reports on the findings of its fiscal policy monitoring twice a year, in spring and in autumn.

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 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 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 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.