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 27.3.2024

Effectiveness of the assessment procedure in balancing local government finances and safeguarding services

The purpose of the audit is to examine whether the municipalities’ assessment procedure, included in local government steering instruments, has succeeded in identifying and addressing problems in municipal finances, ensuring balanced municipal finances in the medium term, and safeguarding the availability of the statutory basic services in municipalities. The audit aims to provide information on the functioning and any development needs of the municipalities’ assessment procedure.

To be published on 6.5.2024

Central government financial audit reports for 2023

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 2024 as the audits are completed.

To be published on 7.5.2024

Relationship of Finland's RDI policy steering and other steering with the utilisation of EU programme funding

Relationship of Finland's RDI policy steering and other steering with the utilisation of EU programme funding The aim of the audit is to examine whether the state's RDI policy steering and other steering have been coordinated with EU programme funding and whether Finland has the prerequisites and incentives to utilise the EU's RDI funding as widely as possible. The audit aims to improve the effectiveness of the state's R&D funding and the knowledge base of the related decision-making. The audit focuses on the situation as from 2014. The audited entities are the Ministry of Economic Affairs and Employment, the Ministry of Education and Culture, Business Finland, and the Academy of Finland. In addition, the Ministry of Finance is audited because it has participated in monitoring the utilization of EU programmes during the Horizon Europe period and has also participated in the preparation of an act and plan on R&D financing.

To be published on 15.5.2024

Promoting the battery value chain

The audit is targeted at the central government measures to promote the battery value chain. The purpose of the battery value chain is to increase the value of minerals extracted from the Finnish soil responsibly, to attract investments in the battery sector to Finland and to increase the export potential of the sector. The audit questions are related to the objectives set for the promotion of the battery value chain, the measures taken to this end and the prerequisites for effectiveness. The audit also assesses the role of Finnish Minerals Group in the battery value chain. The objective of the audit is to produce information on the actions of different government authorities in promoting the operation of the battery cluster, on the coordination of different actions and on the potential added value provided by the battery value chain.

To be published on 30.5.2024

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

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 10.6.2024

Prevention of money laundering

The audit examines how effectively money laundering is prevented in Finland. The audit is targeted at the key authorities in the prevention of money laundering. Money laundering means trying to make illegally gained money appear to be legal. The aim is to circulate funds through a legal payment system to conceal their actual nature, origin or owners. It is impossible to accurately estimate the total amount of funds subject to money laundering, but according to international estimates, the amount in Finland can be as much as EUR 5–12 billion per year. If money laundering is not effectively prevented and investigated, the risk is an increase in money laundering crime and significant financial losses.

To be published on 11.6.2024

Fiscal policy monitoring assessment on the management of general government finances, spring 2024

In its report, the NAOF will assess, for example, the General Government Fiscal Plan for 2025–2028, the progress of the objective to strengthen public finances, and compliance with the fiscal rules. The NAOF reports on the findings of fiscal policy monitoring twice a year, in spring and in autumn.

To be published on 12.6.2024

Information system projects of the police and the judicial administration

The audit assesses the causes of the problems in three key information system projects and the current status of the projects, especially as regards their interoperability. The audit is targeted at the ERP (enterprise resource planning) system project VITJA of the police, the case and document management system project AIPA of the Finnish Prosecution Service and the general courts, and the operational development and client data system project ROTI of the Criminal Sanctions Agency.

To be published on 17.6.2024

Steering, financing and effectiveness of the management of water resources and marine environments

The audit examines how the central government has tried to ensure the effectiveness of the management of water resources and marine environments in Finland and the use of central government funds allocated to them, and how this has succeeded. Eutrophication caused by nutrient loading is the single biggest problem in the inland and coastal waters of Finland, and most of the nutrient load comes from agriculture. Therefore, the audit pays particular attention to the effectiveness of the activities aimed at reducing nutrient loading in agriculture and to the steering measures public administration has taken to address the challenges identified in them. The purpose of the audit is to provide Parliament, public administration and the relevant stakeholders with information that can be utilised to ensure the effectiveness of the river basin management plans, the marine strategy and the related programmes of measures adopted by the Government in 2021. In addition, the results can be used in the forthcoming updates of these plans and programmes. The audit is mainly targeted at the Ministry of the Environment and the Ministry of Agriculture and Forestry. In 2015–2022, approximately EUR 210 million in total have been allocated to water resources and marine environments management in the budgets of the Ministry of the Environment. In the same period, the Ministry of Agriculture and Forestry has allocated approximately EUR 2 billion to activities that have at least partly had objectives related to the promotion of water resources and marine environments management. Environmental compensations for agriculture account by far for the biggest part of the amount.

To be published on 19.6.2024

Centralization of health services: functioning of the division of tasks and emergency service levels in specialized health care

The audit examines the steering and practical implementation aimed at concentrating the hospital and emergency services network in specialized medical care. The aim is to assess in particular whether the division of tasks in specialized health care and the reorganization of emergency services have achieved the objectives set for the reform in terms of quality, client and patient safety, availability and accessibility of services, and curbing cost growth. It is important to audit the measures taken to centralize health services in order to obtain information on how the measures to increase the efficiency of health services have been implemented in practice and what kinds of expected and unexpected effects the centralization has had. The audit also aims to produce information on how the activities based on agreements between hospital districts have been carried out.

To be published on 15.8.2024

Targeting of government agencies’ activities at their statutory duties

The salary costs of the staff of government agencies are the largest expenditure item in the central government’s activities. In 2022, the salary costs amounted to approximately EUR 4.2 billion. The purpose of the audit is to ensure that the agencies’ activities are focused on their statutory tasks. The audit examines whether the agencies use their working hours essentially for their statutory tasks and whether the ministries have set such performance targets for the agencies that cover their statutory tasks. In addition, the audit examines whether the agencies have reported on the achievement of these targets appropriately in their financial statements.

To be published on 19.8.2024

Financial audit reports for 2023, summary report

The summary report compiles the key findings of the 2023 financial audits of the central government. The report also discloses key information on the thematic audits conducted by the NAOF's financial audit. Thematic audits aim at producing government-wide information on the state's financial management.

To be published on 5.9.2024

Subsidies for agricultural investments

The audit assesses the impacts of subsidies for agricultural investments. These subsidies are targeted at various types of agricultural investments, such as the construction of cowsheds and pig buildings or the drainage of fields. The overall audit question is how the investment subsidies affect the profitability and competitiveness of agriculture. Investment subsidies account for only a small part of all agricultural subsidies. Of the agricultural subsidies totalling around EUR 2 billion, around EUR 100 million is spent on investment subsidies. However, investment subsidies are very important for the future of agriculture. In practice, no agricultural investments in Finland are made without subsidies, and investments shape the future agricultural production.

To be published on 12.9.2024

National Audit Office’s Annual Report to Parliament 2024

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 17.9.2024

Government funding for universities of applied sciences

The audit is targeted at the Ministry of Education and Culture and the universities of applied sciences falling within its remit. A key objective of the audit is to find out how reliably and based on what information the central government makes decisions to grant government funding to universities of applied sciences. Another objective is to obtain information on how the universities of applied sciences monitor the use of government funding and how they have organised the accounting that supports the monitoring. In addition, an objective is to determine the reliability of the knowledge base on which the universities of applied sciences base their reporting to the funding provider, the Ministry of Education and Culture, i.e. how their accountability is realised.

To be published on 9.10.2024

Report on the oversight of election campaign funding in the 2024 presidential election

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 presidential elections, the disclosure obligation applies to the political parties nominating a candidate and polling representatives of constituency associations nominating a candidate, or the representative’s alternate. The aim of the oversight is to increase the transparency of funding.

To be published on 11.12.2024

Mental health and substance abuse services for young people in the wellbeing services counties

The objective of the audit is to assess the effectiveness of mental health and substance abuse services for young people in the wellbeing services counties from the perspectives of availability, accessibility and service coordination. The audit focuses on services for young people, as they, in particular, are currently under increasing pressure. The expenditure on mental health care, psychiatric care and substance abuse services amounted to approximately EUR 1.4 billion in 2020. Mental health and substance abuse problems among young people also cause significant indirect costs, as they increase exclusion from education and the labour market.

To be published on 13.12.2024

Fiscal policy monitoring report 2024

In its report, the fiscal policy monitoring function of the NAOF will assess the development of the economy and public finances, compliance with the fiscal rules, the progress of the objective to strengthen public finances in the light of the budget proposal, compliance with the central government spending limits, the realism of the forecasts of the Ministry of Finance, and the fiscal policy stance. The NAOF reports on the findings of fiscal policy monitoring twice a year, in spring and in autumn.

To be published on 19.12.2024

Steering of cross-administrative sets of measures

The aim of the audit is to produce information on the government's prerequisites and practices for steering sets of measures that fall within the responsibility of several administrative sectors. The audit focuses on the suitability of the central government steering system and the measures available within it for steering cross-administrative sets of measures. Successful steering is of great importance to the effectiveness of the government and the achievement of policy objectives.

To be published on 20.12.2024

Agency reform of 2019 in the administrative sector of the Ministry of Transport and Communications

The purpose of the audit is to produce reliable audit data that is relevant for central government finances in order to support efficient activities in the administrative sector of the Ministry of Transport and Communications. The aim of the audit is to produce information on whether the 2019 agency reform of the Ministry of Transport and Communications has clarified the division of work between and within the organisations of the administrative sector and improved the efficiency and effectiveness of their activities.

To be published on 15.1.2025

Services for youths not in employment, education, or training – vocational rehabilitation of young people as an example

The audit examines the risk factors and indicators for falling out of employment, education, and training, how to reach out to young people, and the effectiveness of vocational rehabilitation in improving the situation of young people. Every young person who remains permanently outside employment causes significant welfare losses to society through loss of GDP. According to the statistics of the Finnish Institute for Health and Welfare (THL), about 9% of 15–29-year-olds in 2022 were not working, studying, or performing their military service.

To be published on 12.2.2025

Report on the oversight of election campaign funding in the 2024 European Parliament 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 European Parliament elections, the disclosure obligation applies to those elected as members of the European Parliament, those appointed as alternate members on confirmation of the election results, and the candidates following the alternate members. The aim of the oversight is to increase the transparency of funding.