Based on their financial audit, the final central government accounts for 2019 have been prepared in compliance with all relevant provisions.
The National Audit Office draws attention to procedures that are in violation of the state budget and the key budget provisions and that are also in contravention of the provisions on central government finances laid down in the Constitution of Finland. A total of 7 accounting offices were issued with qualified opinions on regularity on account of such violations.
The Government’s annual report provides information on the relevant issues required by law. The reporting on the objectives set by the Government Programme is comprehensive, but the large number of objectives weakens its strategic perspective. As a whole, the reporting is very concise.
As a rule, the report deals with general government finances comprehensively. Because of the coronavirus situation, the outlook of general government finances is exceptionally uncertain, and the report presents no projections of general government finances. The National Audit Office considers this justified under the present circumstances. The information content of the Government’s annual report and the risk overview of the Ministry of Finance should be further developed as a whole to reduce the amount of overlapping information.
Read the publication: Separate report on the audit of the final central government accounts and the Government’s annual report for 2019