The National Audit Office notes that the final central government accounts for 2008 have been prepared in such a way that they can be approved.
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In the Report on the Final Central Government Accounts the Government has reported on the implementation of the measures called for by Parliament in parliamentary communications 11/2008 and 21/2008. Measures and their implementation have not been in line with what Parliament has called for in all respects, however.
The information on Parliament’s social effectiveness that is provided in the Report on the Final Central Government Accounts does not give true and fair information in all respects on how well the social-policy objectives that have been set for the allocation of the state’s resources have been achieved. On the basis of the special theme reports that were audited, a key objective – improving the usefulness of the Report on the Final Central Government Accounts – has not been achieved. A significant part of information does not meet Parliament’s needs. Reporting is often limited to describing activities and lacks an analytical perspective focusing on effectiveness.
On the basis of the audit, the information in the Report on the Final Central Government Accounts concerning compliance with central government spending limits in fiscal year 2008 can be considered true. The economic and financial crisis underlines the significance of transparency in the spending limits procedure and its information base as well as Parliament’s role in steering economic and fiscal policy. The 2009 Budget and the first supplementary budget have remained within spending limits although they include about three billion euros in stimulus measures. Stimulus measures focus on tax cuts, which are outside the scope of spending limits. Expenditure that is outside the scope of spending limits has also increased considerably.
The sustainability of central government finances and public finances in general should be examined as a whole, and it should be noted that the spending limits procedure does not in all respects link factors related to the sustainability of the Budget to operational objectives and their social effectiveness.
In the final central government accounts, limiting information concerning authorisations and the state’s commitments to reporting at the state budget economy level makes it more difficult to form a true view of the state’s financial position and risks.
The Report on the Final Central Government Accounts does not provide information on off-budget funds on the basis of which one can form a true and fair view of them. In order to improve the preconditions for Parliament’s budgetary power, Parliament’s Access to information on off-budget funds should be increased. Provisions concerning off-budget funds should be revised so that the necessary information on funds’ finances and activities is included in the Report on the Final Central Government Accounts.
In 2008 the findings that were made in audits of the steering systems in the administrative sectors of the Ministry of Justice and the Ministry of Social Affairs and Health draw attention to the need to focus on the utilisation of evaluation information and to develop the defining of objectives so that in setting objectives one can clearly see the objective level and the connection between appropriations, performance objectives and effectiveness objectives. Partial and interim objectives should be set for broad, long-term objectives.
The National Audit Office notes that the final central government accounts for 2008 have been prepared in such a way that they can be approved.
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