Upcoming publications - National Audit Office of Finland

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 12.3.2025

Report on the oversight of political party funding 2025

Each year, the NAOF audits political party funding and the government subsidies granted to political parties, i.e. party subsidies. The NAOF oversees that those subject to the disclosure obligation submit the disclosures prescribed in the Act on Political Parties on the funding they have received. The aim of the oversight is to increase the transparency of funding.

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 28.5.2025

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 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 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 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

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 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.