Report of an irregularity
A central government authority or agency, an unincorporated state enterprise or a state fund must report an irregularity to the NAOF without delay once the irregularity has been detected.
The suspected irregularity must be reported regardless of whether a report of an offence is filed with the police. The submission of a report of an irregularity must not be delayed while waiting for the outcome of the police investigation, the prosecutor’s decision or a court ruling.
Reporting an irregularity
The report of an irregularity is made in writing in free form. The report must include:
- a brief description of the case, including information on any direct or indirect damage that has already been incurred or that may arise later
- a report on the measures that the entity subject to the reporting obligation has taken or plans to take in response to the irregularity.
Documents providing clarification to the case can be appended to a report of an irregularity.
A report of an irregularity should primarily be submitted by email to kirjaamo@vtv.fi. The report can also be submitted by letter to National Audit Office, P.O. Box 1119, 00101 Helsinki.
Reporting an offence to the police
An irregularity detected must also be reported to the police. A report to the police must be filed in the case of an offence affecting funds or assets that a central government authority or agency, an unincorporated state enterprise or a state fund manages or is responsible for.
A report to the police does not have to be filed if the offence can be regarded as negligible considering the circumstances. If a report of an offence has not been submitted to the police, the NAOF must submit it.
Processing an irregularity report
When a report of an irregularity arrives at the NAOF, it is assigned a register number. The case is also assigned handlers. An acknowledgement of receipt is sent to the person who submitted the complaint electronically.
The NAOF monitors the progress of the irregularity case in the central government and, if necessary, gathers additional information on the matter. The NAOF also examines whether the damage caused to the central government has been compensated.