Upcoming publications - National Audit Office of Finland

To be published on 19.8.2024

Financial audit reports for 2023, summary report

The summary report compiles the key findings of the 2023 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 22.8.2024

Subsidies for agricultural investments

The audit assesses the impacts of subsidies for agricultural investments. These subsidies are targeted at various types of agricultural investments, such as the construction of cowsheds and pig buildings or the drainage of fields. The overall audit question is how the investment subsidies affect the profitability and competitiveness of agriculture. Investment subsidies account for only a small part of all agricultural subsidies. Of the agricultural subsidies totalling around EUR 2 billion, around EUR 100 million is spent on investment subsidies. However, investment subsidies are very important for the future of agriculture. In practice, no agricultural investments in Finland are made without subsidies, and investments shape the future agricultural production.

To be published on 26.8.2024

Targeting of government agencies’ activities at their statutory duties

The salary costs of the staff of government agencies are the largest expenditure item in the central government’s activities. In 2022, the salary costs amounted to approximately EUR 4.2 billion. The purpose of the audit is to ensure that the agencies’ activities are focused on their statutory tasks. The audit examines whether the agencies use their working hours essentially for their statutory tasks and whether the ministries have set such performance targets for the agencies that cover their statutory tasks. In addition, the audit examines whether the agencies have reported on the achievement of these targets appropriately in their financial statements.

To be published on 9.9.2024

Steering, financing and effectiveness of the management of water resources and marine environments

The audit examines how the central government has tried to ensure the effectiveness of the management of water resources and marine environments in Finland and the use of central government funds allocated to them, and how this has succeeded. Eutrophication caused by nutrient loading is the single biggest problem in the inland and coastal waters of Finland, and most of the nutrient load comes from agriculture. Therefore, the audit pays particular attention to the effectiveness of the activities aimed at reducing nutrient loading in agriculture and to the steering measures public administration has taken to address the challenges identified in them. The purpose of the audit is to provide Parliament, public administration and the relevant stakeholders with information that can be utilised to ensure the effectiveness of the river basin management plans, the marine strategy and the related programmes of measures adopted by the Government in 2021. In addition, the results can be used in the forthcoming updates of these plans and programmes. The audit is mainly targeted at the Ministry of the Environment and the Ministry of Agriculture and Forestry. In 2015–2022, approximately EUR 210 million in total have been allocated to water resources and marine environments management in the budgets of the Ministry of the Environment. In the same period, the Ministry of Agriculture and Forestry has allocated approximately EUR 2 billion to activities that have at least partly had objectives related to the promotion of water resources and marine environments management. Environmental compensations for agriculture account by far for the biggest part of the amount.

To be published on 12.9.2024

National Audit Office’s Annual Report to Parliament 2024

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 17.9.2024

Government funding for universities of applied sciences

The audit is targeted at the Ministry of Education and Culture and the universities of applied sciences falling within its remit. A key objective of the audit is to find out how reliably and based on what information the central government makes decisions to grant government funding to universities of applied sciences. Another objective is to obtain information on how the universities of applied sciences monitor the use of government funding and how they have organised the accounting that supports the monitoring. In addition, an objective is to determine the reliability of the knowledge base on which the universities of applied sciences base their reporting to the funding provider, the Ministry of Education and Culture, i.e. how their accountability is realised.

To be published on 9.10.2024

Report on the oversight of election campaign funding in the 2024 presidential election

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 presidential elections, the disclosure obligation applies to the political parties nominating a candidate and polling representatives of constituency associations nominating a candidate, or the representative’s alternate. The aim of the oversight is to increase the transparency of funding.

To be published on 29.10.2024

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 11.11.2024

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 13.11.2024

Non-digital services 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 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 15.1.2025

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.