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Finnish reporting system and audit

Finnish reporting system and audit. 3.10 .2011 Visa Paajanen. Government performance information. Main elements in government performance reporting system: Report on the Final Central Government Accounts based on Constitution and Budget Law given annually to Parliament by the government

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Finnish reporting system and audit

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  1. Finnish reporting system and audit 3.10.2011 Visa Paajanen

  2. Government performance information • Main elements in government performance reporting system: • Report on the Final Central Government Accounts • based on Constitution and Budget Law • given annually to Parliament by the government • includes both financial accounts and a performance report • Annual report and financial statements of state agencies • based on Budget law • include both financial accounts and a performance report • number of agencies / annual reports appr. 70 • Performance reports of ”units for which ministry has confirmed performance targets” • units = parts of agencies that make an own performance agreement with steering ministry / agency • performance reports usually twice a year (eg. August / March) • Internal reporting within an agency • part of management of an agency

  3. Budgeting, Accounting/Reporting and Auditing

  4. Budgeting, Accounting/Reporting and Auditing

  5. Audits of performance information

  6. Summary • The NAOF supports performance accountability by • producing audit information • demanding the auditees to report on the measures taken on the basis of audits • taking part in the discussions on the matter (eg. in the Parliamentary Audit Committee) • Audit information is produced on • legality and functioning of financial management • government performance • adequacy of financial and performance information • The role of the NAOF is (ex post) auditing • Government / administration is solely responsible for the validity and reliability of performance information • NAOF does not check or control information in advance • Since late 90’s: • – the amount of performance information available has increased • – the quality of information and reporting has improved • … but the importance of such information in parliamentary and ministerial decision-making, and whether there has been any change in this, is unclear.

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