Key Benefits:
See the copyright notice Conditions of use .
In accordance with the decision of the Parliament:
The statement of revenue and expenditure of the State shall be drawn up for a financial year. The financial year is the calendar year.
§ 2 has been repealed by L 21.2.1992/165 .
Estimates of annual revenue and annual expenditure shall be allocated to the State budget on a gross basis in a manner that is not deducted from revenue or revenue ( Gross budgeting ).
The budget may, as provided for in the Regulation, provide for the refund of income to the State to be taken into account in the year of the refund performance.
The revenue and expenditure eligible for the budget shall be the income estimates or appropriations corresponding to the difference ( Net budgetisation ):
(1) new government loans, proceeds from sovereign loans and capital gains and capital gains and equity capital gains and losses of sovereign debt, capital losses and losses in government loans; and Expenditure arising from derivatives relating to the capital of sovereign debt;
(2) accrued income from sovereign debt and accrued income from hedge-hedging derivatives, as well as expenditure on interest payments arising from sovereign debt and derivatives resulting from overpayment of interest in sovereign debt;
(3) the revenue and expenditure resulting from the activities of the Agency or of the institution;
(4) the proceeds of the sale of the shares and the sales fees related to the sale and the payment obligations taken by the State on behalf of the buyer;
(5) the marginal lending facility and the return to the State under the law;
(6) State aid to the municipality and the municipality to the State in accordance with the criteria for State aid. (11.12.2009/10)
Paragraph 7 has been repealed by L 11.12.2009/10 .
(14.12.2004)Net budgetisation does not take into account taxes, levies or fines. Furthermore, the net budgetisation may not include:
(1) transfer expenditure or repayments, with the exception of recourse to the law under the law to the pension institution and to the municipality and to the municipality and to the State in which the State aid scheme is According to the criteria, the future amount; and
(2) investment expenditure or revenue from the sale of assets, with the exception of the sale of shares or the acquisition of movable property intended for the activities of the Agency or the institution or the sale of movable property. (11.12.2009/10)
(14.12.2004)The net budgetisation shall be without prejudice to the right to decide in the budget on the maximum amounts of expenditure, the allocation of expenditure or other matters on which the gross budget may decide.
After the completion of the annual accounts, the maximum cumulative surplus shown by the State may be taken as a cover for the supplementary budgets for the same financial year and for the following financial year. (11.12.2009/10)
An appropriation may be entered in the budget to cover the cumulative deficit at the end of the financial year shown by the State.
Cumulative surplus or cumulated deficit for the end of the financial year shall mean the cumulative surplus or deficit of the preceding financial year as referred to in Article 17a and the deficit and the The sum of the surplus or deficit for the financial year. (19/122003/1216)
Law on State Enterprise Law (18/07/87) Shall be excluded from the State budget in accordance with the provisions of that law.
L State Business Administration 627/1987 Has been repealed by L 1185/2002 , see L State Business Administration 1062/2010 .
The revenue shall be grouped according to the quality of the titles, which are subdivided into chapters and articles, according to the quality of the income and the organisational structure.
The grouping of revenue is regulated in more detail by a regulation.
The expenditure shall be grouped into the main categories by the administrative branch. However, common expenditure in the administrative sectors may be classified separately in one or more sections.
Sections are divided into chapters and chapters as part of the tasks, part of the organisational structure and the quality of expenditure.
The classification of expenditure shall be specified by the Regulation.
The revenue or expenditure shall be allocated in the State budget to the financial year for which it is mainly due to enter all known revenue and appropriations for each financial year in the budget for each financial year. The expenditure for the financial year. The allocation shall take account of the nature and the financial nature of the income or expenditure, in particular the delivery or receipt of the performance of the income or expenditure on which it is based, or the formation or entry of the performance obligation. The timing of the payment.
More detailed provisions on the allocation of income and expenditure for the financial year may be adopted by a Council Regulation.
The fixed amount shall not be exceeded or transferred for use after a financial year.
The estimate shall not be made available for use after a financial year. A permit to exceed an estimate shall be allowed if the excess is based on a statutory, statutory or unforeseen need for other necessary or difficult requirements, or an increase in the overall cost level; And the need for appropriations is not possible otherwise. A permit to exceed an estimate of the amount may also be given within the limits of the income accruing when the question is the payment activity or the expenditure is linked to the revenue accruing.
The transfer allowance shall not be exceeded. The transfer amount shall be transferred for use in accordance with the budgetary decision after one or two financial years following the financial year and, in the case of a State investment project, during the following four financial years. (6.6.2014/423)
Appropriations for the activities of the Agency or of an institution may be transferred to another agency for the purpose of reallocation of human resources to the corresponding expenditure incurred by the Agency as laid down in the Regulation.
The transfer of the appropriation to the administrative branch of the Ministry of the same ministry shall be made available by the Ministry concerned and by the State Council of the Ministry of Finance to be used by the Ministry of Finance.
When, in the course of the financial year, there will be changes in the budget line between the ministries of the budget which do not change the main character of the ministries' activities, the Council of State may delegate the The change in the division of responsibilities allocated to the Ministry's activities in the budget for the financial year, corresponding to the expenditure corresponding to the expenditure corresponding to the other Ministry, as specified by the Regulation.
More detailed provisions on the use of the budget in accordance with the budget may be adopted by a Council regulation.
State aid law (2002) Provides for the use of the budget for State aid in accordance with the budget.
The approval of the statement of revenue and expenditure shall also include the adoption of the statement of reasons contained in the statement of revenue and expenditure, unless the Parliament decides otherwise.
The justification for the justification referred to in Article 8 may be included in the operational plan. The operational plan shall assess how the expenditure budgeted under the heading is divided between the different uses or, for the purposes of the application of the net budgetary budgeting referred to in Article 3a, the breakdown of the net revenue and expenditure included in the revenue estimate.
Subject to the grounds of justification referred to in Article 8, the amounts of expenditure in the operational plan may be exceeded for the purposes of the use and subset of the intended uses and the net budget for the purposes of the calculation of the net As provided for in the statement of revenue, as provided for by the Council Regulation.
In the case of a statement of revenue and expenditure, a delegation of powers with a limited amount and a limited purpose may be authorised to conclude contracts and enter into commitments for which the appropriations necessary for the expenditure incurred shall be taken, in whole or in part, Subsequent revenue and expenditure estimates. The authorisation may be used during the financial year for which it was included in the revenue and expenditure estimate.
Paragraph 2 has been repealed by L 6.6.2014/423 .
The procedure for preparing and preparing the draft budget may be laid down by a Council Regulation.
Provisions necessary for the implementation of the budget and for the organisation of economic governance may be adopted by a Council regulation.
In the event of a presentation to the Parliament of additions and changes in the statement of revenue and expenditure, the same proposal shall also allocate the funds to cover an increase in expenditure and a reduction in revenue. The report shall also include the estimated material changes in the amounts of revenue and expenditure shown in the revenue and expenditure estimate. In addition, a reduction in the appropriations allocated in the statement of revenue and expenditure may be proposed.
The ministries must plan the social impact of their industry and their economic and operational efficiency over a period of several years. Agencies and institutions shall plan their activities and their economies and their performance over a period of several years. The design shall produce the information necessary for the preparation of the State budget in the preparation of the State budget, as otherwise provided by the State Council. (11.12.2009/10)
The planning can be regulated in more detail by a Council regulation.
The State is responsible for accounting for its budgetary economy, broken down into accountancy units. The accounting records of the accounting units are collected in the central accounts of the State for the purposes of compiling the accounts of the State. The Treasury collects accounting records and accounts for the central accounts.
The accounting units shall be responsible for their payment transactions and accounts and shall draw up the annual accounts of the Office and the institution referred to in Article 21.
The accounting units are the Office of the President of the Republic and the ministries, as well as the agencies, institutions and other institutions as a whole. The composition of the accounting unit shall be determined by the Ministry of Finance after consulting the relevant ministry.
The State payment movement must be managed economically and in the light of commercial security. The management of the State's payment movement may be concluded with the credit institution or any other entity engaged in a payment transaction. Otherwise, the organisation of the State's payment movement is regulated by a decree of the Government.
Where a contract has been concluded for the management of a State payment movement, the Ministry of Finance shall be entitled to supervise the performance of the tasks covered by the Agreement and to obtain the necessary information from the Contracting Parties. The Contracting Party shall replace the damage it has caused in the management of the State's payment movement, as agreed in the contract for the management of the State's payment movement.
The funds made available to the State by means of a credit transfer have been paid in the event that they have been paid into the Community's account, unless otherwise provided by law or regulation. If the funds have been made available to the Office or the institution of the institution, the payment has been made where the payer has received the receipt.
The payment on the basis of a State performance shall be paid on the basis of a credit transfer when it is in the Community account representing the beneficiary, unless otherwise provided for by law or regulation.
The budget accounts and records of the State accounts. The accounts should be kept in accordance with good accounting procedures.
The accounts shall include all revenue, expenditure and financial transactions and their adjustment and transfer items gross.
The accounts of the budget accounts shall be organised in such a way as to enable the accumulation of income estimates and the use of appropriations to be monitored at least by the decision of the Parliament.
The accounts of the institutions are regulated separately.
The Agency and the institution shall organise the monitoring of the powers granted in connection with the budgetary procedure referred to in Article 10 and the use and use of powers under the law.
The monitoring of the mandate may be further specified by the Government Decree.
The Agency and the institution shall organise the monitoring of operational costs, operational efficiency and effectiveness, as well as other requirements for the implementation of guidance, management and accountability for the purposes of performance and management And the rest of the monitoring system, as laid down in more detail by the Government Decree.
The Agency and the institution shall organise the monitoring of the profitability of the payment activity in such a way as to enable the annual results of the payment activity to be presented in the context of the annual accounts, unless payment activity is limited. (11.12.2009/10)
Law of the Council of State (175/2003) The annual report of the Government referred to in Article 9a shall include the accounts of the State and any other relevant information concerning the management of the State economy and compliance with the budget, as well as information on the functioning of the State and its social impact; and Effectiveness. The annual report of the Government shall also include the annual accounts of the State's business institutions and of State funds outside the budget, as well as the main information on their operation and performance.
The accounts of the State contain:
(1) the budgetary outturn of the budget for the implementation of the budget, with the accuracy of the budget title or section of the budget;
(2) the return and expense account of the returns and expenses;
(3) the balance sheet for the financial position at the end of the financial year;
(4) the financial statement of the financial flows;
(5) for the purpose of providing the correct and adequate information referred to in Article 18.
The surplus or deficit of the State accounts for the financial year is presented in the budgetary outturn, including a cumulative surplus or deficit from previous financial years. In addition, information on the exercise of the powers referred to in Article 10 is presented in the context of the implementation of the budget.
More detailed provisions on the preparation and content of the State's financial statements may be laid down by the Government Decree.
The results of the government's financial and financial management, as well as the performance of the financial management of the State, must provide the necessary information on budgetary compliance, state revenue and expenditure, state financial On the status and effectiveness ( A right and sufficient image ).
If the unused transfer amount is no longer transferable, the unused amount shall be cancelled. A cancelled transfer appropriation is entered as revenue.
If expenditure on the previous year becomes payable for the financial year, it may be paid for the appropriations available for the corresponding financial year, subject to the authorisation of the Ministry of Finance. However, a decision of the Ministry of Finance may stipulate that the accounting unit may decide, under the conditions laid down in the decision, to pay the expenditure without the permission of the Ministry of Finance.
The Agency and the institution shall provide, in the annual accounts and performance reports, the correct and sufficient information on compliance with the budget and the revenue and expenditure of the Agency and the institution, the financial position And operational effectiveness ( A right and sufficient image ).
The annual accounts and operational reports of the Agency and the Agency, as well as their handling and approval, as well as the position taken by the relevant government ministry, shall be further specified by the State Council Regulation.
The accounts, accounting operations and accounts of a State outside the budget shall be subject to the provisions of this Act and, if not otherwise provided for by law, to be governed by this law.
In view of its intended use, the property of the State shall be used in a productive manner.
Paragraph 2 has been repealed by L 11.12.2009/10 .
In the case of joint procurement, the central government may acquire the usual goods and services needed for the administration, as well as the standard information technology equipment and its software, as well as common information systems for the administration.
The Ministry of Finance may decide on the preparation and implementation of the joint procurement referred to in paragraph 1. The Agency and the institution shall organise the procurement activities referred to in paragraph 1 in such a way as to make use of the contract awarded by the contracting entity implementing the joint procurement entity. Where, for a specific reason, the acquisition is not feasible within the framework of joint procurement, the Agency and the institution may organise the procurement in a manner other than that provided for in this paragraph.
The decree of the Council of State provides for more details of the goods and services covered by the joint procurement referred to in paragraph 1 and the preparation and implementation of the joint procurement referred to in paragraph 2.
The receipt and use of donations and wills are regulated by a Council regulation.
The Office and the institution may dispose of the movable property of the State under its control, unless otherwise provided for by law or in the budget, if the donation is to be considered economically justified and appropriate. The Agency or the institution shall obtain the consent of the State Council if the value of the assets to be disclosed is significant or otherwise deemed to be significant in accordance with the provisions of the Government Decree. The property shall not be extradited from the fair value of the fair value and free of charge, subject to specific reasons laid down by the Council Regulation on the transfer.
However, State-owned shares, cooperative certificates and other securities acquired under the express decision of the Parliament may not be divulged without the consent of the Parliament, unless otherwise specified by the Regulation Shall be considered to be of minor importance.
A decree of the Ministry of Finance may lay down provisions, unless otherwise provided for by law or by law, for the management of shares, certificates and other securities owned by the State.
The transfer of shares in government property is governed by law on the right to release State property assets (973/2002) . (25.11.2002/974)
Government debt management can be regulated by a decree of the Government.
The Agency and the institution shall ensure that internal control is properly organised in its own activities and in activities which the Agency or the institution is responsible for.
The organisation of internal control and its adequacy and adequacy shall be borne by the management of the Agency and the institution.
More detailed provisions on the internal control of agencies and institutions and its organisation are regulated by a Council Regulation.
The State Treasury may lay down rules on the accounting, payment and accounting operations of the agencies, institutions and budgetary funds outside the budget, the preparation of the financial statements and the activities and procedures of other financial administrations. Details.
The Agency and the institution shall provide, free of charge, the Agency and the institution with the operational and economic planning and budget implementation, internal control, the drawing up of the annual accounts and the annual report and the other law-based The information, documents and reports necessary for the financial reporting.
The Agency and the institution shall carry out their supervisory activities and audits relating to the financial management of the State, which are requested by another State agency or body if the conduct of the requested control or inspection is justified by the request for From the point of view of the Agency or the institution.
The Regulation of the Council of State may further provide for the procedures to be followed for the provision of the information referred to in paragraph 1 and the information to be provided, as well as the carrying out of the supervision and inspection referred to in paragraph 2 to the other agency, and Details of the institution's obligation to fulfil this request and the procedures to be followed.
The Ministry of Finance, for the purposes of ensuring and developing the quality and accountability of the State's economic and operational control and reporting system, has the State Treasury function and the State Council, as well as its Deputising for the State Council appointed by the Council of State. The eligibility criteria for the Director-General of the Government and the Deputy Director are laid down by a Council Regulation.
The function of the State Treasury is to:
(1) to ensure, as part of the preparation of the Government's annual report to the Board of State, that the report provides the right and adequate information as provided for in Article 18, and, in addition, to ensure that State financial reporting and other major public finances are: And effectiveness data are available and available in the preparation and decision-making process of the State economy and activities; (17/04/2013)
(2) direct and coordinate the reporting and evaluation activities of the State, as well as the organisation of internal control, as well as the organisation of internal control, as well as the provision of advice and observations; The submission of draft measures to ensure and promote the functioning of the State's economic and operational control and reporting systems and procedures in an appropriate and quality manner;
(3) coordinate the internal and administrative control of the European Union's finances under the responsibility of the Finnish State, and to prepare for the supervision and control of Union funds, as well as the risk of irregularities and mismanagement of funds; Opinions and reports to the institutions of the European Union and other bodies, unless they belong to another authority;
(4) participate in the preparation of other activities of the Ministry of Finance at the Ministry of Finance, as laid down by the State Council Regulation or the Rules of Procedure of the Ministry of Finance, or the Minister for Finance and, in addition, International cooperation.
The Ministry of Finance may submit to the Council and the Ministry, to the Office, to the Agency, to the institution, to the institution and to the Fund, and to submit any draft measures. In addition, the quality of the action may bring its findings and draft measures to the attention of the National Audit Office and the competent authority for possible measures.
The State Treasury shall have the right to receive, free of charge, the information necessary for the performance of its duties, documents and reports from the State Agency and the Office, the State Business Administration and the non-budget fund.
The State Treasury shall have the right of access to information and documents from the State Treasury and the State Treasury, from the State Treasury and outside the budget, from the State Treasury and the State Treasury; and Or a procedure relating to or against assets or assets under the responsibility of the State, if it is necessary to carry out the task provided for in Article 24f (1) (1) to (3).
The Ministry of Finance is part of the Ministry of Finance and is governed by the Ministry of Finance and its officials. However, the Heads of State or Government shall decide autonomously on the presentation of observations and requests for information.
The provisions of this law shall apply mutatis mutandis to the financial management of the Parliament and the National Audit Office. In the case of appropriations, it shall be decided by the Administrative Commission of the Parliament, which shall also grant the authorisation referred to in Article 20. (11.12.2009/10)
More detailed provisions on the financial management and accounting of the Office and the National Audit Office shall be laid down in the representation of the Parliament, unless otherwise provided for by the Audit Office.
More detailed provisions on the implementation of this law shall be adopted by the Regulation.
The Regulation may provide for matters relating to the assessment of the revenue and expenditure of the State, the accounts, the financial statements and the internal control of the agencies and bodies, unless they are expressly provided for by law.
The matters laid down in the regulation may also be laid down in a decision of the Ministry of Finance and on the statutes of the agencies and bodies.
This Act shall enter into force on 1 June 1988 and shall repeal the Act of 24 April 1931 on the assessment of the revenue and expenditure of the State and of the accounts (136/31) And the Law of 12 July 1940 on the use of POGIs in the State Treasury Department (363/40) , first mentioned with subsequent amendments.
The measures necessary for the implementation of the law may be adopted before the law enters into force.
Article 7 of this Act shall apply for the first time in the revenue and expenditure assessment of 1989, until the date of application of Article 6 and Article 9 (2) of the Act on the assessment of the revenue and expenditure of the State.
For the first time, this Act shall apply to the financial statements at the time of the conclusion of the 1988 annual accounts, which shall apply to the law referred to in paragraph 1.
The operating revenue and operating expenditure of the State offices and agencies shall be entered in the 1988 revenue and expenditure estimate, as provided for in Article 2 (3) of the Act referred to in paragraph 1.
HE 108/87, yyyy. 9/88, svk.M. 23/88This Act shall enter into force on 1 January 1992 and shall apply to a sovereign debt instrument issued on or after 1 January 1992.
HE 91/91, yyyy. 31/91
This Act shall enter into force on 1 March 1992.
The transfer order issued in 1992 or before, shall continue to apply with effect from the date of entry into force of this Act. Similarly, Article 4 (1) of the Law on the revenue and expenditure of the State in force at the time of entry into force of this Act and the provisions of Article 4 (1) of the Act on the estimates of revenue and expenditure for the financial year 1992, and 15, 16 And Article 18.
HE 221/91, yyyy. 2/92
This Act shall enter into force on 15 April 1992.
Before the entry into force of the law, measures may be taken to implement it.
HE 237/91, Hav 3/92
This Act shall enter into force on 1 July 1996. However, for the 1996 financial year, the provisions in force at the time of entry into force of this Act shall apply.
THEY 31/96 , VaVM 9/96, EV 43/96
This Act shall enter into force on 1 July 1998.
For the financial year 1997 the deficit in respect of the financial year in respect of the financial year in question and the cumulative surplus from the preceding financial years shall be derived from the State budget entered in the 1997 balance sheet of the State And the balance sheet of the State.
Before the entry into force of this Act, measures may be taken to implement it.
THEY 52/1998 , VaVM 7/1998, EV 42/1998
This Act shall enter into force on 1 January 1999 and may already be applied to the 1998 State budget.
THEY 251/1998 , VaVM 45/1998, EV 171/1998
This Act shall enter into force on 1 March 2000. Article 3a (1) and (2) of the Act may apply from the beginning of the financial year 2000 to the State budget for the year 2000.
THEY 188/1999 VaVM 1/2000, EV 13/2000
This Act shall enter into force on 1 May 2000.
Article 13a of the Act shall apply to payments due to the entry into force of the law.
Before the law enters into force, measures may be taken to implement the law.
THEY 6/2000 , TaVM 4/2000, EV 39/2000
This Act shall enter into force on 1 January 2001.
THEY 39/2000 , VaVM 10/2000, EV 93/2000
This Act shall enter into force on 3 November 2000. However, the provisions of Article 3a of the Act on net budgeting shall only apply from 1 January 2001.
THEY 122/2000 , VaVM 16/2000, EV 117/2000
This Act shall enter into force on 1 September 2001
THEY 63/2001 , VaVM 9/2001, EV 84/2001
This Act shall enter into force on 1 January 2002.
Before the law enters into force, measures may be taken to implement the law.
THEY 162/2001 , VaVM 23/2001, EV 153/2001
This Act shall enter into force on 1 January 2003.
THEY 102/2002 , VaVM 15/2002, EV 146/2002
This Act shall enter into force on 13 December 2002.
This law shall apply for the first time in the 2003 budget.
THEY 133/2002 , VaVM 17/2002, EV 148/2002
This Act shall enter into force on 1 January 2004.
Articles 12, 16, 21 and 21a of the Act shall apply for the first time to the operating and economic planning, accounting, accounting and financial statements of the financial year 2005 and the annual report. Article 3b (3) and Articles 17, 17a and 18 shall apply for the first time in the accounts and accounts for the financial year 2004.
Before the entry into force of this Act, measures may be taken to implement the law.
THEY 56/2003 , VaVM 30/2003, EV 74/2003
This Act shall enter into force on 1 August 2005.
THEY 152/2004 , VaVM 27/2004 EV 172/2004
This Act shall enter into force on 1 September 2006. The provisions in force at the time of entry into force of this Act shall apply to the procurement pending at the time of entry into force of this Act.
Before the law enters into force, measures may be taken to implement the law.
THEY 20/2006 , VaVM 5/2006, EV 57/2006
This Act shall enter into force on 1 January 2010.
Article 19 of the Law already applies to the 2009 accounts.
The Ministry of Finance shall determine the date from which the accounting office shall act as an accounting entity within the meaning of Article 12a. In other words, the reference to the accounting office in the law refers to a reference to the accounting department referred to in this Act.
THEY 202/2009 , VaVM 35/2009, EV 186/2009
This Act shall enter into force on 1 February 2014.
THEY 62/2013 , PeVM 5/2013, EV 211/2013
This Act shall enter into force on 1 July 2014.
THEY 10/2014 , VaVM 1/2014, EV 31/2014
