Upcoming publications - National Audit Office of Finland

To be published on 15.4.2025

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 29.4.2025

Sustainability report 2024

The National Audit Office of Finland (NAOF) publishes a report on the sustainability of its activities in accordance with the common guidelines for the central government. The sustainability report describes the NAOF's efforts to promote sustainable development and provides information on the environmental footprint of its activities as well as its responsible activities as an employer.

To be published on 6.5.2025

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 7.5.2025

Central government financial audit reports for 2024

The NAOF audits annually the final accounts of central government, ministries, other agencies obliged to prepare final accounts, and three off-budget funds. The financial audit reports and a summary of the most important findings are published on the NAOF's website. The reports will be published starting from March 2025 as the audits are completed.

To be published on 15.5.2025

Audit of the final central government accounts and the Government’s annual report

The aim of the audit is to examine to whether the final central government accounts have been prepared according to legislation and whether the budget and budget provisions have been complied with. In addition, the NAOF audits whether the Government reports on the state of central and general government finances and the operational performance in its annual report as required by law.

To be published on 9.6.2025

Fiscal policy monitoring assessment on the management of general government finances, spring 2025

In its report, the NAOF will assess, for example, the General Government Fiscal Plan for 2026–2029, the progress of the objective to strengthen public finances, and compliance with the fiscal rules. The NAOF reports on the findings of fiscal policy monitoring twice a year, in June and December.

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 12.6.2025

Central government in-house procurement

Public entities can purchase products and services on the market or produce them in their own organisation or in in-house entities owned by them (in-house operator or in-house company). The focus of the audit is on how central government in-house companies are managed and how products and services are purchased from them without competitive tendering.

To be published on 17.6.2025

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 18.6.2025

Prolonged legal procedures

The audit is targeted at the measures taken by public authorities to shorten prolonged legal procedures. The audit covers the entire chain of the criminal procedure, i.e. it assesses the measures by which the authorities have tried to influence the police's preliminary investigation, the prosecutor's activities and the court proceedings. The courts targeted by the audit are the district courts and the courts of appeal. The audit examines the measures taken between 2010 and 2023 to streamline criminal procedures.

To be published on 25.6.2025

Support for non-governmental organisations' development cooperation

The purpose of the audit is to assess how the Ministry for Foreign Affairs has succeeded in creating conditions for promoting non-governmental organisations' (NGOs) development cooperation as part of Finland's development policy. The issue is topical and significant for central government finances. In 2023, approximately EUR 90 million was granted in Finland as government support to NGOs' development cooperation.

To be published on 1.8.2025

Report on the operation and oversight of the Finnish Transparency Register in 2024

The NAOF oversees that any long-term and systematic lobbying or lobbying consultancy that targets Parliament or the ministries is disclosed to the Finnish Transparency Register. The aim of the Transparency Register is to improve the transparency of decision-making, combat inappropriate influencing and strengthen citizens’ trust in the central government and democracy.

To be published on 13.8.2025

State of cyber security management in the central government

The audit produces information on the implementation of strategies and other objectives related to cyber security, on the roles and responsibilities of the public authorities and on the appropriateness of processes and measures. The issue is topical because cyber security is constantly subject to different threats.

To be published on 2.9.2025

Financial audit reports for 2024, summary report

The summary report compiles the key findings of the 2024 financial audits of the central government. The report also discloses key information on the thematic audits conducted by the NAOF's financial audit. Thematic audits aim at producing government-wide information on the state's financial management.

To be published on 10.9.2025

Eligibility for government grants

The audit is targeted at the eligibility of recipients of government grants or other forms of financial support. The topic is related to various types of support: discretionary government grants, central government transfers to local government and compensations. The significance of the topic for central government finances is nearly EUR 2 billion per year.

To be published on 15.9.2025

National Audit Office’s Annual Report to Parliament 2025

The annual report contains a summary of the audit findings that are of key importance to Parliament, and the conclusions made on the basis of the audit findings concerning the current state of central government finances and public administration. In addition, the NAOF presents an overview of its own operations during the annual report period.

To be published on 22.9.2025

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.

To be published on 21.10.2025

Building capabilities in the development programmes of the Finnish Defence Forces

The audit is targeted at the building of capabilities in the development programmes of the Finnish Defence Forces. The audit focuses on the management of the development programmes, the cost-effectiveness of the projects included in the development programmes and compliance with the budget.

To be published on 2.12.2025

Police licence administration

The objective of the audit is to examine the performance and cost-effectiveness of the police licence administration. The audited entities are the Ministry of the Interior and the National Police Board. The licence administration is audited because various risk areas have been identified in its operation. The risks are related, for example, to the smoothness and duration of permit and licence procedures, the information systems of the licence administration, the cost-effectiveness of operations, and the operation of permit service points.

To be published on 15.12.2025

Ensuring effective logistics and transport chains

The objective of the audit is to examine which government measures to ensure effective logistics and transport chains have had the desired impact and what needs to be developed. The audit examines how the central government has influenced the development and utilisation of the strengths and opportunities of the logistics environment in Finland as well as the magnitude of risks and their management. Efficient logistics and well-functioning transport are prerequisites for the competitiveness of Finland's business sector and the country's security of supply.

To be published on 15.12.2025

State sports administration

The audit is targeted at the state sports administration. The objective of the audit is to assess how well the steering structures of the state's sports policy, and particularly the funding schemes under class 29.90 of the budget, have contributed to the objectives of sports policy. The audit examines whether the Ministry of Education and Culture has allocated the appropriations for sports in an appropriate, transparent and efficient manner, whether the key central government grants and transfers are effective and whether the Ministry has budgeted the appropriations for class 29.90 well from the perspective of implementation of Parliament's budgetary power.

To be published on 16.12.2025

Report on the oversight of election campaign funding in the 2025 county 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 county elections, the disclosure obligation applies to those elected as county councillors or deputy county councillors. The aim of the oversight is to increase the transparency of funding.

To be published on 16.12.2025

Report on the oversight of election campaign funding in the 2025 municipal 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 municipal elections, the disclosure obligation applies to those elected as council members or alternate members. The aim of the oversight is to increase the transparency of funding.

To be published on 17.12.2025

Fiscal policy monitoring report 2025

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 June and December.

To be published on 17.12.2025

Funding base for security of supply

The audit focuses on the maintenance of the funding base for the security of supply system. The objective is to ensure that there are sufficient resources and funding to safeguard critical production, services and infrastructure even in the event of serious disruptions and exceptional circumstances. The funding base for security of supply comprises, in particular, the core funding, which is based on the strategic stockpile fee, but also revenue from the holdings of the National Emergency Supply Agency as well as measures to manage the funding need. The audit is topical because changes in the overall security environment have highlighted the need to safeguard security of supply. It is essential, for example, to ensure the funding and resources needed to maintain critical functions.

To be published on 19.12.2025

Procurements from in-house entities in wellbeing services counties

The key objective of the audit is to examine the legality of procurements from in-house entities in wellbeing services counties and to assess the appropriateness of the steering, supervision and management of in-house entities. The National Audit Office has decided to audit the topic as the development of the regulation related to procurements from in-house entities is a topical objective set out in the Government Programme and as problems have been detected regarding the legality of procurements from in-house entities in wellbeing services counties.

To be published on 12.5.2026

The family leave reform and multi-professional services and early support for children under school age and their families

The audit assesses the achievement of the objectives set for the family leave reform and the conditions for the implementation of the parental leave system. In addition, the audit assesses the effectiveness of multidisciplinary cooperation and the implementation of preventive approach in services for children under school age and their families and in family centre activities.

To be published on 29.5.2026

Microsimulation models used as a basis for decision-making

The audit examines whether the development of microsimulation models is effective and meets the needs of their users. In addition, it examines how the results of microsimulation models are utilised in the knowledge base of fiscal policymaking and whether the results have been communicated in a transparent and understandable way. The SISU and HVSR microsimulation models are maintained in the central government and used as part of the knowledge base of fiscal policymaking in assessing the impacts of legislative changes related to taxation and social security, for example.