Role of the borrowing authorisation procedure in guiding wellbeing services counties’ investments

The aim of the audit is to assess if the information base used in the borrowing authorisation procedure provides an adequate basis for decision-making and if the procedure guides the wellbeing services counties’ investments and indebtedness appropriately. The audit will also assess how the goals of the General Government Fiscal Plan, the wellbeing services counties’ debt-servicing capacity, and securing the necessary investments have been addressed in the preparation of decisions on borrowing authorisations.