To be published on 13.11.2024
Provision of service channels and support for the use of digital services
The purpose of the audit is to examine whether the channels for dealing with public authorities are developed appropriately and efficiently, how the authorities provide alternative services to digital services and what kind of support is available for the use of digital services. This is a topical issue because one of the objectives set out in the current Government Programme is for Finland to gradually shift to making digital services the primary channel for accessing the services of public authorities.
To be published on 21.11.2024
Methods of forecasting general government debt
The aim of the audit is to assess whether the forecast of the Ministry of Finance for general government debt has been drawn up by appropriate methods. General government debt, or public debt, and the government debt-to-GDP ratio are key concepts in fiscal policy debate and the preparation of fiscal policy. General government debt has been increasing, which has highlighted the sustainability risks of general government finances. The audit supplements the NAOF's previous assessments of the forecasts of the Ministry of Finance.
To be published on 3.12.2024
Prevention of money laundering
The audit examines how effectively money laundering is prevented in Finland. The audit is targeted at the key authorities in the prevention of money laundering. Money laundering means trying to make illegally gained money appear to be legal. The aim is to circulate funds through a legal payment system to conceal their actual nature, origin or owners. It is impossible to accurately estimate the total amount of funds subject to money laundering, but according to international estimates, the amount in Finland can be as much as EUR 5–12 billion per year. If money laundering is not effectively prevented and investigated, the risk is an increase in money laundering crime and significant financial losses.
To be published on 11.12.2024
Mental health and substance abuse services for young people in the wellbeing services counties
The objective of the audit is to assess the effectiveness of mental health and substance abuse services for young people in the wellbeing services counties from the perspectives of availability, accessibility and service coordination. The audit focuses on services for young people, as they, in particular, are currently under increasing pressure. The expenditure on mental health care, psychiatric care and substance abuse services amounted to approximately EUR 1.4 billion in 2020. Mental health and substance abuse problems among young people also cause significant indirect costs, as they increase exclusion from education and the labour market.
To be published on 13.12.2024
Fiscal policy monitoring report 2024
In its report, the fiscal policy monitoring function of the NAOF will assess the development of the economy and public finances, compliance with the fiscal rules, the progress of the objective to strengthen public finances in the light of the budget proposal, compliance with the central government spending limits, the realism of the forecasts of the Ministry of Finance, and the fiscal policy stance. The NAOF reports on the findings of fiscal policy monitoring twice a year, in spring and in autumn.
To be published on 19.12.2024
Steering of cross-administrative sets of measures
The aim of the audit is to produce information on the government's prerequisites and practices for steering sets of measures that fall within the responsibility of several administrative sectors. The audit focuses on the suitability of the central government steering system and the measures available within it for steering cross-administrative sets of measures. Successful steering is of great importance to the effectiveness of the government and the achievement of policy objectives.
To be published on 20.12.2024
Agency reform of 2019 in the administrative sector of the Ministry of Transport and Communications
The purpose of the audit is to produce reliable audit data that is relevant for central government finances in order to support efficient activities in the administrative sector of the Ministry of Transport and Communications. The aim of the audit is to produce information on whether the 2019 agency reform of the Ministry of Transport and Communications has clarified the division of work between and within the organisations of the administrative sector and improved the efficiency and effectiveness of their activities.
To be published on 29.1.2025
Services for youths not in employment, education, or training – vocational rehabilitation of young people as an example
The audit examines the risk factors and indicators for falling out of employment, education, and training, how to reach out to young people, and the effectiveness of vocational rehabilitation in improving the situation of young people. Every young person who remains permanently outside employment causes significant welfare losses to society through loss of GDP. According to the statistics of the Finnish Institute for Health and Welfare (THL), about 9% of 15–29-year-olds in 2022 were not working, studying, or performing their military service.
To be published on 12.2.2025
Report on the oversight of election campaign funding in the 2024 European Parliament elections
The NAOF oversees that those subject to the disclosure obligation submit a disclosure on their election campaign funding under the Act on a Candidate's Election Funding. In European Parliament elections, the disclosure obligation applies to those elected as members of the European Parliament, those appointed as alternate members on confirmation of the election results, and the candidates following the alternate members. The aim of the oversight is to increase the transparency of funding.
To be published on 14.2.2025
Measuring deferrable appropriations
The aim of the audit is to determine whether ministries have appropriately justified the measuring of deferrable appropriations in their budget proposals and whether the transferable appropriation items transferred from previous years have been taken into account in the preparation of the budget proposals. The aim is also to determine whether the Ministry of Finance has appropriate procedures to control the measuring of deferrable appropriations in the budget process. The key aim of the audit is thus to make transferable appropriation items more transparent.
To be published on 17.2.2025
Financing of energy solutions for the green transition
The aim of the audit is to assess the prerequisites for the cost-effectiveness of the energy subsidies granted to companies as investment aid by the state. The focus is on the investment aid for new energy technologies, renewable energy and energy efficiency, low-carbon hydrogen, carbon capture and utilisation as well as direct electrification and decarbonisation of industrial processes.
To be published on 28.3.2025
Planning and monitoring of investments
The audit is targeted at the investments made by accounting offices and related internal control procedures. The aim is to verify whether the planning of the investments is properly organised, whether investment decisions are based on an appropriate knowledge base, and whether the investments are appropriately monitored.
To be published on 10.6.2025
Ownership strategies for individual special assignment companies
The aim of the audit is to assess the functioning of the ownership steering of the state-owned special assignment companies from the perspective of ownership strategy work, ownership steering objectives and the implementation of the companies’ special assignments.
To be published on 11.6.2025
Anti-corruption work
The purpose of the audit is to examine the prerequisites for effective anti-corruption work in central government agencies. Anti-corruption work promotes appropriate, cost-effective and transparent use of public funds. The focus of the audit is on the principles and practices that central government actors use to combat corruption and prepare themselves for suspected cases of corruption. We will also examine the role of the National Anti-Corruption Strategy in the overall fight against corruption.
To be published on 15.9.2025
Knowledge base of climate policy
The aim of the audit is to examine the appropriateness of the coordination of the knowledge base of the climate policy planning system laid down in the Climate Act as well as the openness, adequacy and timeliness of the knowledge base and the prerequisites it creates for selecting cost-effective climate measures.