• 11.09.2025 at 10.49
• Financial audit, Performance audit

The National Audit Office’s report on the audit of the final central government accounts 2024 and the Government’s annual report

The National Audit Office has audited the final central government accounts and the Government’s annual report for 2024. 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 has reported on the state of central and general government finances and on the operational performance in its annual report as required by law.

Photo: Lari Järnefelt/ Felt Fotografi Oy

The financial audit conducted shows that the final central government accounts for 2024 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 in violation of the state budget and key budget provisions. Ten accounting offices were issued with qualified opinions on account of these violations.

The National Audit Office submitted a total of 61 audit reports on the financial audits of ministries and other accounting offices for the 2024 financial year.

The Government’s annual report covers in essential respects 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, and compared with the previous years, the reporting is more closely tied to the policy lines set out in the Government Programme. The general state of sustainable development is still not reported on in the main body of the annual report. The ministries’ reports on sustainable development in their own administrative sectors vary in how the description of activities is linked to the Sustainable Development Goals of the UN’s 2030 Agenda.

Overall, the Government’s annual report deals with general government finances comprehensively. The annual report provides a concise and informative picture of the state of general government finances in 2024. However, the reformed EU fiscal rules, which steer public finances, are discussed rather briefly. Legislation on more comprehensive reporting on the consolidated fiscal position of the state has progressed.