The National Audit Office has audited the final central government accounts and the Government’s annual report for 2023. The aim of the audit was to examine whether the final central government accounts have been prepared in compliance with the regulations and whether the budget and budget provisions have been followed. In addition, the National Audit Office also examined whether the Government reports on the state of central and general government finances and on the operational performance in its annual report as required by law.
The financial audit conducted shows that the final central government accounts for 2023 have been prepared in compliance with all relevant provisions.
Based on the audit findings, the National Audit Office draws attention to the procedures that are contrary to the state budget and in violation of the key budget provisions. A total of 13 accounting offices were issued with qualified opinions on regularity on account of such violations. The National Audit Office submitted a total of 61 financial audit reports on the financial audits of ministries and other accounting offices for the 2023 budget year.
The Government’s annual report provides information in material respects on the issues required by law. The societal impact targets included in the budget proposal are also reported on adequately. The Government Programme’s key policy themes are reported on adequately, but drawing up an action plan or project plan to support the Government Programme would contribute to the reporting. The general state of sustainable development is not reported on in the actual annual report. However, the ministries’ reports on sustainable development measures taken in their own administrative sectors provide a better picture than before of the effectiveness of these measures.
As a rule, the Government’s annual report deals with general government finances comprehensively. The national objectives and rules steering the management of general government finances are described only briefly. Pension liabilities are described more extensively than before. Reporting on the central government financial position is being improved overall.
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