There are shortcomings in the utilisation of information on the allocation of working hours in the central government. Some agencies, in practice, hardly utilise the information on the allocation of working hours. Information on the allocation of working hours should be utilised in the agency's management, development and reporting.
The audit examined whether government agencies use their working time essentially for their statutory tasks and how the working hours are divided between their core activities, steering activities and support activities. It was also examined whether the ministries have steered the agencies’ activities by setting targets for the agencies’ statutory tasks. The audit also verified that the achievement of performance targets has been comprehensively reported on in the final accounts. The audit covered all the 61 accounting offices falling within the scope of the NAOF’s audit right.
The personnel’s salary expenses are the largest expenditure item in the central government’s own operations. In 2023, personnel expenses accounted for EUR 5.6 billion, i.e. 41%, of the central government’s operating expenses, while in 2022, the corresponding figure was EUR 5.2 billion, i.e. 43%. The number of central government’s employees was around 81,700 in 2023 and 80,000 in 2022. The aim of the audit was to verify that the work of government agencies is targeted at matters that are their statutory tasks under the law.
The definition of the statutory tasks of government agencies is hampered by the fact that the tasks of many agencies are defined in a number of different statutes, and some tasks are defined in the statutes in very general terms. Based on the audit, the agencies used 58% of the total number of person years in 2022 for performing their statutory tasks. The percentage would be higher if it were compared with effective working hours, i.e. working hours excluding absences. However, the reliability of the information is undermined by the fact that, in many agencies, working hours are entered to default activities if they are not specifically allocated and the fact that, in some agencies, the monitoring of information on the allocation of working time was not considered reliable. Government agencies should ensure that working hours are allocated in a reliable manner.
Additional information
- Publications
- Compliance audit
- Public administration and its development
- Transport and communications administration
- Agricultural and forestry administration
- Defence administration
- Economic affairs and employment administration
- Educational and cultural administration
- Environmental administration
- Financial administration
- Foreign Affairs Administration
- Internal affairs administration
- Justice administration
- Office of the President of the Republic of Finland
- Prime Minister’s Office
- Social affairs and health administration