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The presentation of the Minister for Finance is governed by the Law of 13 May 1988 on the State budget (423/88) Pursuant to:
The stages of the preparation of the draft budget are the drafting of budgetary frameworks and the State Council's decision on the budgetary framework, the drawing up of budget proposals for the agencies and agencies, the drawing up of the administrative and other budget proposals, The draft budget of the Ministry of Finance to be presented to the Parliament as a draft budget and a proposal for a preliminary draft at the General Assembly of the Council.
Ministers should submit their proposals as a framework for the Ministry of Finance drawing up its proposal for a budgetary framework for the preparation of the draft budget. The Ministry of Finance may, in accordance with the provisions of the Council of State referred to in Article 1b, make proposals for framework conditions as well. (24.4.2003/321)
Agencies and institutions shall send their draft budget proposals to the relevant ministry.
Each ministry, on the basis of the budget proposals of the agencies and agencies, will, on the basis of the budgets of the agencies and bodies, draw up the draft budget in its field of administration and submit it to the Ministry of Finance, together with its justification, for the preparation of the draft budget. When the Ministry of Finance has signed its first position as a proposal for a draft budget to be submitted to the Parliament, it must submit its comments to the ministries.
The draft budget shall include proposals for budget appropriations and revenue estimates, for appropriations intended for use and for other contributions to be made by the Parliament, as well as for The explanatory memorandum to the remarks in the draft budget.
The draft budget proposals shall include:
(1) proposals for the adoption of the draft budget as targets set by the Council of Ministers as objectives for the development of the social dimension of the activities and financing of the State in the field of activity of the relevant ministry;
(2) the Ministry's preliminary performance targets for the development of the social impact of State activities and financing in its field of activity;
(3) the Ministry's preliminary results targets for the most important aspects of the operational performance of the most important agencies and institutions in the sector.
The operational performance targets shall be broken down into the operational efficiency, outputs and quality management, as referred to in Article 65, to justify proposals for appropriations and revenue estimates and other budget decisions. Where appropriate, the objectives for the management and development of mental resources. The performance targets shall be set out, where possible, by using indicators which are supplemented, where appropriate, by qualitative objectives.
The proposals for a budgetary framework, with a justification and a justification for the budget, shall be drawn up in accordance with the deadlines and other provisions set by the Council and the Ministry of Finance.
Where there is justified need to modify the approved budget, the Ministry of Finance shall submit to the Ministry of Finance its proposals for additions and amendments to the budget, together with a justification for the draft amending budget to be submitted to Parliament Preparation. (2 MARCH 2000)
As far as the budget is concerned, this Regulation applies mutatis mutandis to an amending budget.
In the budget, revenue is grouped according to its quality in the titles as follows:
Taxes and tax revenue
Mixed revenue
Interest income, income share income and profit income
Loans
The revenue to be entered in the sections is as follows:
(1) taxes on income and income on the basis of income and wealth, taxes and charges levied on the basis of turnover, taxes and levies on imports and exports, excise duties and other taxes; and Income tax revenue;
(2) miscellaneous revenue from the sale of assets and services under the control of the agencies and institutions and of the Law on State Enterprises (185/2002) (hereinafter referred to as 'the Business Service'), fees charged to the staff of the business institution for the purpose of centralised benefits and compensation and other miscellaneous revenue;
(3) interest income and profit income in the form of interest income, index and exchange credits, dividend income, share of the profits of the State MFIs and profit of the profit institutions; and
(4) loans to the State and borrowing of the State.
L State Business Administration 1185/2002 Has been repealed. See: L State Business Administration 1062/2010 And application L 1062/2010 ARTICLE 21 .
The breakdown of expenditure in the budget shall be as follows:
The Parliament
President of the Republic
Office of the State Council
Ministry of Foreign Affairs
Administration of Ministry of Justice
Administration of the Ministry of the Interior
Ministry of Defence Administration
Administration of the Ministry of Finance
Administration of the Ministry of Education
Ministry of Agriculture and Forestry
Ministry of Transport and Communications
Administration of the Ministry of Employment and the Economy
Ministry of Social Affairs and Health
Ministry of Environment Administration
Interest on sovereign debt
Reduction of sovereign debt
Expenditure is divided into budget items according to the nature of the task or the nature of the expenditure.
According to the mission, the budgeted amount is intended to be used for all expenditure due to that activity as a rule, subject to the budget.
According to the quality, expenditure is allocated to consumer expenditure, carry-over expenditure, investment expenditure and other expenditure. Expenditure shall be read:
(1) expenditure on consumption of staff employed by the State, other fees, social security contributions, contributions, purchase of goods and services, purchase of defence equipment, and acquisition costs of machinery, equipment and Equipment for the purchase of equipment with a low value or a short financial holding period, as well as other expenditure related to the operation of the State or related to the operation of the State, provided that they are not included in the transfer or investment expenditure;
(2) transfers of funds to municipalities, other public entities, business, households and non-profit entities, transfers of funds and transfers of funds free of charge; State funds outside the budget, the National Pensions Office and the rest of the country; (28.10.1994/95)
(3) investment expenditure other than expenditure on defence equipment, as well as costs of acquisition of machinery, equipment and equipment not eligible for consumption expenditure, buildings and land and water structures; Construction expenditure, purchase of securities, land and buildings, and lending; and
(4) other expenditure on the interest of sovereign debt, the amortisation of sovereign debt, and debt and capital losses related to the borrowing and reduction of sovereign debt, the interest on the sovereign debt or capital protection derivatives, and other abovementioned consumption, Expenditure not included in the transfer and investment expenditure. (14.12.2000/1054)
Paragraph 4 is repealed by A 7.4.2004/254 .
The revenue or expenditure shall be allocated in the budget for the financial year as provided for in the budget, subject to the budget.
The allocation of the income of a paid activity and other miscellanised income, consumption, investment and other expenditure shall be based on the disclosure of the performance or the receipt of the production factor ( Accrual basis ) Or the accumulation of income or expenditure on the basis of a commitment provided for by law ( The justification for the accrual basis ), unless otherwise specified below. Interest income and interest payments shall be allocated to the financial year for which it accrues on the basis of a provision of the law or a commitment made. Minor income and expenditure, amount of holiday pay and holiday pay in relation to the State in service and revenue and expenditure which, without any substantial additional costs, cannot be reliably incurred on the basis of a provision of the law or an undertaking entered into Anticipating the maturity of the payment obligation, may also be allocated based on a fee ( Payment basis ). (20.11.2003/936)
The allocation shall be based on the decision to grant a State aid ( The award decision ) Or other equivalent commitment ( Other commitment criterion ). Where the right to receive State aid or other services is based on the law and on the amount of the transfer and the amount to be paid, the law or the amount to be paid shall be determined in detail by law ( Statutory transfer ), the allocation is based on a decision on a detailed confirmation of the amount to be paid ( Payment decision basis ). The contribution of the Structural Funds of the European Union and the related State contribution shall be allocated on the basis of the payment decision or the corresponding amount.
The basis for the allocation of tax and parafiscal income, income from dividends, profit and other profit for the State shall be the basis for payment.
The depreciation of the sovereign debt and the issuance or reduction of sovereign debt and the loss of capital shall be allocated on the basis of payment. The revenue and expenditure resulting from the interest and capital-related financial derivatives shall be allocated to the financial year for which they are accruing. The borrowing of the State and the issue and capital gains related to the borrowing and reduction of sovereign debt are allocated on the basis of contributions. (20.11.2003/936)
A loan to be repaid to the State shall be allocated on the basis of payment.
The revenue accruing from the acquisition of the production factor or of the supply of the supply shall be allocated in the budget as a whole to the financial year in which the production factor is received or supplied.
Notwithstanding the provisions laid down in paragraph 1, the result of the supply of a direct supply consisting of a significant and different stage may be attributed to the revenue of the financial year at the stage of the release or the corresponding part of the performance of the performance. In this case, the separate ceiling for the financial year carried out must be reasonably foreseeable.
The refund of the income charged to the State to which the beneficiary is entitled shall be taken into account in the budget as a reduction in income in the year of refund, unless appropriations have been entered in the budget for refund purposes.
Paragraph 7 has been repealed by A 14.6.2007/677 .
Articles 8 to 9 have been repealed by A 29.12.2009 .
Ministers and agencies and institutions shall have a multiannual operational and economic plan for the planning of the State's economy. The drawing-up of the plan is based on the guidelines adopted by the State Council on the economy and policy adopted by the Council of Ministers.
The Ministry's operational and economic plan shall include the main plans of the Ministry's industry and its performance targets, including estimates of the budgetary requirements and results of the planning period. The operational and economic plan of the Agency and the institution shall include the main plans of the Agency or the institution and the performance targets for the Agency or the institution, together with the estimates of the financial requirements and results of the planning period.
The Ministry of Finance and the Ministry of Finance may lay down rules on the content and procedure of operational and economic planning. Ministers may lay down more detailed provisions for operational and economic planning.
Once approved by the Parliament, the Ministry of the Budget shall, without delay, establish a financial breakdown of the budget.
Once approved by the Parliament, the Ministry of the Government of the State budget shall, without delay, establish the main objectives for the development of social effectiveness in the field of activity of the Ministry, as well as of the administrative and its most important agencies and agencies. To operational efficiency. The performance targets for functional performance shall include specified objectives for the functional efficiency and output and quality management referred to in Article 65, as well as, where appropriate, the objectives of The elements contained in the management.
The performance targets shall be set out, as far as possible, by means of indicators which are supplemented, where appropriate, by qualitative objectives.
The performance targets set by the Ministry for the Agency and the institution may include the Ministry and the Agency or the institution together to sign the profit and loss document.
The accounting breakdown of the budget shall be drawn up in accordance with the division and main categories and shall include:
(1) the income estimates and their components, at least in accordance with the specification determined by the Parliament;
(2) the appropriations and their parts for the purposes required in the budget, at least in accordance with the specification decided by the Parliament;
(3) a list of the provisions and provisions on which the accumulation of income and the use of the appropriation is immediately based; and
4) other matters laid down by the Ministry of Finance.
The Ministry may also include other breakdowns and provisions for the implementation of the budget.
It shall also indicate which accounts of the accounting unit shall be entered in the accounts of the accounting unit and the appropriations or parts thereof shall be taken by the administrative departments or by the agencies and by the authorities. (29.12.2009)
Paragraph 1 has been repealed by A 7.4.2004/254 .
If, in the case referred to in Article 9 (2) of the Law on the State budget, the Ministry is intended to establish a statement of accounts, by way of derogation from the amounts entered in the budget, by way of derogation from the amounts entered in the budget, Shall request the opinion of the Ministry of Finance. If the Ministry is not satisfied with the opinion of the Ministry of Finance and does not consider it to be able to give up, the matter shall be referred to the Committee on Monetary Affairs. (12/122001/1252)
With regard to the introduction of an indivisible appropriation, the Ministry of Finance shall request the opinion of the Ministry of Finance when the Ministry decides on the use of the appropriation. If the Ministry is not satisfied with the opinion of the Ministry of Finance and does not consider it to be able to give up, the matter shall be referred to the Committee on Monetary Affairs. (12/09/98)
The accounting department may, to the extent determined by the Ministry concerned, adopt amendments to the accounting breakdown for the purposes referred to in Article 12 (2). (29.12.2009)
Paragraph 2 shall not apply to the President of the Republic.
The financial statements of the budget established by the Ministers in accordance with Article 11 (1) and the main performance targets set out in Article 11 (2) and the amendments thereto shall be communicated without delay to the Office of the Treasury and To the Treasury. The State Treasury publishes financial statements. Confirmation of the financial statements and performance targets and operational and economic plans prepared for operational and economic planning shall be located in a publicly available information service held by the Treasury, unless the authorities: On the law on publicity (18/09/1999) (hereinafter ' the Public law , that is all.
Where appropriate, the State Council shall lay down more detailed provisions on the performance targets referred to in Article 11 and the Ministry of Finance for more detailed provisions on the compilation of the financial statements.
Article 16 has been repealed by A 2.3.2000/263 .
The relevant ministry shall be given the authorisation to exceed the estimate.
The authorisation to exceed the estimate shall be requested, if possible, by the end of November, but in good time before the financial statements are completed. Once the authorisation has been granted, the Ministry shall promptly inform the Treasury.
Before issuing the licence, the amount of the estimate shall be referred to the Committee on Monetary Affairs. If exceeding the previous exceedance of the estimate, including a maximum of 20 % of the appropriation, and up to a maximum of eur 1 000 000, may be requested by the Ministry of Finance instead of the deliberations of the Finance Committee. If the Ministry is not satisfied with the opinion of the Ministry of Finance and does not consider it to be able to give up, the matter shall be referred to the Committee on Monetary Affairs. (12/122001/1252)
The reallocation of the human resources referred to in Article 7a of the Act on the State Budget and Article 7b shall be subject to the condition that the arrangement does not entail any excess or additional need.
The appropriations intended for the activities of the Agency and the Agency shall be reallocated to the reallocation of human resources or, in order to implement an inter-ministerial change, the resources needed to pay the salaries and other expenditure of the staff, and The other resources necessary for the change in the division of responsibilities of the ministry, by the relevant article of the Agency or institution for which expenditure has been paid, by altering the financial statement of the budget for the financial year, for use by the Agency or the institution to which Human resources and other resources are allocated. The corresponding changes in the right of use shall be made available to the relevant administrative sector in relation to the transferred appropriations, as well as to the Agency and to the Agency's maximum use limits for the use of personnel. In the event of a change in the division of competences, the necessary changes in access to other appropriations in the administrative sector shall also be made.
The change in the statement of accounts referred to in paragraph 2 shall be confirmed by the Ministry whose administrative appropriations are made available by the Staff Regulations or the establishment plan.
Paragraph 19 has been repealed by A 30.12.2014/1435 .
Paragraph 20 has been repealed by A 29.12.2009 .
The ministries concerned and the Ministry of Finance must monitor the implementation of the budget.
In accordance with the provisions of the Ministry of Finance, the ministries are required to draw up calculations and reports on the government's finances. (18/122008/973)
Non-budgetary central funds of the accounting units and the State under a single payment scheme must draw up calculations of cash and cash receipts of the State ( Cash flow forecast ) By the Ministry of Finance and the Treasury. (29.12.2009)
The State Treasury shall provide more detailed provisions on the drawing up, reporting, monitoring and other management of cash flow forecasts. The Ministry of Finance shall lay down provisions on the objectives and general orientations of the compilation of cash-flow forecasts and on the reporting of forecasts.
4 The LUKU has been repealed by a. 29.12.2009/1786.
The accounting department shall be responsible, unless otherwise provided, for the collection of the revenue and expenditure of its activities. (29.12.2009)
Unless otherwise provided below, the State payment movement shall be managed through it or through its credit institutions or other entities with which the State has concluded an agreement on the management of the State's payment movement ( State payment business bank ). The Ministry of Finance, with the permission of the Ministry of Finance, may, for special reasons, make use of other forms of mediation. (22.8.2002/718)
The accounting department may, if it is to be considered appropriate, transfer the payment of some of the expenditure or the recovery of revenue by a non-resident entity. The description of the factor referred to above shall be appointed as an account factor. (29.12.2009)
The State Treasury may lay down more detailed provisions on the financial statements and on their payment movements and accounts. (29.12.2009)
The accounting unit shall have a separate income account and a statement of expenditure for the purpose of payment. If the accounting unit has several revenue accounts and expenditure accounts, the accounting entity shall also have a general income account and a general statement of expenditure. (29.12.2009)
Where the accounting unit has several revenue accounts, they shall be emptied daily into the general income account of the accounting unit. If the accounting unit has several expenditure accounts, they shall be covered each day from the general statement of expenditure of the accounting unit. (29.12.2009)
The general income account of the accounting unit shall be emptied daily into the general government revenue account. The accounts of the accounting unit shall be transferred daily to the general budget of the State. If the accounting unit has only one entry account, it is also emptied into the public revenue account of the State on a daily basis. If the accounting unit has only one expense account, it is also transferred to it on a daily basis from the public expense account of the State. (29.12.2009)
Where necessary, the State Treasury shall lay down more detailed rules on the exhaustion of accounts and the transfer of the margin. The general government revenue account and the general government expenditure account are managed by the Treasury.
The accounting department shall open the revenue and expenditure accounts to the Office or the institution or, in particular, to the name of the authority. The accounting department shall approve the users of payment business accounts. (29.12.2009)
The payment business account may only be used by the two persons designated by the economic regulation referred to in Article 69 b or by virtue of it. However, the State Treasury may, for a specific reason, authorise the use of a single person by one person. The authorisation may also be granted in accordance with the Government Decree of the Government of the Federal Ministry of Economic Affairs and Personnel (1920/2009) To the Centre for Services ( Service centre ), where the management of the payment movement of the accounting entity is provided by an agreement between the accounting department and the service centre. (30/04/2013)
However, the payment transaction account may be used by means of automated functions, in a manner which is more specific than the State Treasury. (30/04/2013)
The State has an account belonging to TARGET2 in the Bank of Finland ( PM account ), which is used by the Treasury.
The PM account shall be used by persons specified in the Economic Regulation of the Treasury.
For the purpose of collecting revenue and for the payment of minor expenses, the accounting unit may have a cash register.
The accounting department shall ensure that no more funds are kept in the cashier under its control than is necessary for the small payments made in the register.
The Ministry of Finance has the right to provide accounting units with orders from the time of the exercise of the State's expenditure, when it is discretionary.
The State's own resources, as well as other funds held by the State, shall be deposited with the credit institution only with the permission of the Treasury.
If, in the case of the State PM account held in the Bank of Finland or in the public revenue account of the State, more than is necessary for the management of the State's payment movement, the Ministry of Finance shall decide whether to deposit these assets or any other investment In a manner that is profitable. The Ministry of Finance also decides on investment in non-euro-denominated loans, as well as for the investment of non-euro-denominated loans. The Ministry of Finance may, under any circumstances, entrust the investment activity referred to above in full or in part to the Treasury.
The resources of the State-owned funds must be kept separate from each other and from other funds.
The payments of the funds shall be carried out through the payment business accounts or the register of the accounting entity concerned. (29.12.2009)
The funds of funds that are donated and of a foundation of the foundation may, in so far as the allocation of funds is specifically provided for, or in the event of transfer of funds to the State, shall be invested in bank deposits, bonds or other securities.
Paragraph 4 is repealed by A 29.12.2009 .
Acquisition, receipts or other supporting documents recognised by the Treasury are proof of performance when payment has been made through a deposit bank. (22.8.2002/718)
Where funds are made available to the fund, a statement of revenue bearing the date of performance shall be drawn up and a receipt or other proof of payment of the payment shall be made to the payer.
The salaries, fees and pensions to be paid by the Agency and the institution shall be governed by the provisions of the law on prior (1118/1996) And the pre-recovery Regulation (19/04/1996) Provides for the payment of the remuneration of the payer to the payer.
The State office shall, where appropriate, provide more detailed provisions on pay accounting and pay cell.
Before making an order, an agreement or any other commitment by the Agency or the institution ( Expenditure decision ), it shall ensure the legality and appropriateness of the expenditure, as well as the adequacy of the appropriation and authorisation.
Before payment, the Agency or the institution shall ensure that the document on which the expenditure is based is factually and numerically correct.
Before the expenditure is paid, the expenditure of a specific person under the economic rule referred to in Article 69b shall be approved. The approval of the approval shall be verified by the approval authority. The approval shall be dated and signed. The approval mark shall indicate the accounts for which the expenditure is recorded. The expenditure decision referred to in paragraph 1 may also be regarded as approval of expenditure if the expenditure decision has been presented and if the amount of the individual expenditure due on the basis of the expenditure decision is made, or The operative event has been identified in the decision. In such a case, the date, signature and accounts shall be established for the expenditure of the expenditure. (30/04/2013)
The Agency and the institution shall, as part of the internal control procedures laid down in Article 69, be satisfied with the adequacy of the financial envelope and the proper recovery of the revenue and expenditure of the Agency and of the institution, and In the right amount.
The financial regulation shall provide for the procedures for the payment of expenditure in the accounting unit. Where necessary, the State office shall lay down more detailed provisions on the procedures for payment.
The Treasury provides more detailed provisions for the management of the payment business of the accounting units. (29.12.2009)
The payment and calculation of the fees and salaries of agencies and agencies shall be sufficiently integrated, safe and necessary by means of systems providing the necessary information.
The State Office shall adopt the necessary provisions and instructions on the systems used in the payment movement and the calculation of remuneration.
The accounts of the State are accounted for by the accounts of the agencies and institutions, the accounts of state funds outside the budget and the central accounts of the State.
The accounts of the agencies and agencies and the central accounts consist of general accounts and budgetary accounts. The accounts of the FPAP outside the budget are business accounts. (29.12.2009)
Paragraph 3 has been repealed by A 7.4.2004/254 .
The accounts of funds made available to the State and the funds provided under special conditions shall apply mutatis mutandis to the provisions of this Regulation, unless otherwise provided for.
Paragraph 1 has been repealed by A 7.4.2004/254 .
The accounts shall be managed with sufficient consistency, security and the necessary information systems. The State Treasury shall, where appropriate, provide more detailed rules and guidelines on accounting systems.
The Ministry of Finance will, if necessary, provide more detailed provisions on central government accounts. The State Treasury provides the necessary additional provisions and guidelines for the accounting of State agencies and institutions and of State funds outside the budget.
The Ministry of Finance may, in particular circumstances, authorise derogations from the provisions of this Regulation concerning the accounts.
The document may be drawn up and the accounting entries made available to the machinery of the machinery, and the supporting documents, accounting books and other accounting records shall be kept exclusively by means of a machine tool.
The way in which the accounting records are kept and their connection with the financial statements must be made without difficulty. The accounting department shall, where appropriate, make the accounting records of the machinery provided by means of a machine-readable written form in a written form.
A method description shall be drawn up for the accounting records held by the machine. A description of the method shall be provided with indication of the time of use and shall be kept in such a way that the way in which it is processed can be established without any difficulty.
The State Treasury shall lay down more detailed provisions concerning the procedures laid down in paragraph 1 and the drawing up of the methodological description provided for in paragraph 3 and the reconciliation of the accounting records held by the machinery of the machinery.
The operating accounts shall record revenue, expenditure, financial transactions and their adjustment and transfer items.
The budget revenue and budget expenditure and their adjustment and transfer items shall be entered in the budget accounts.
The accounting records shall be kept in accordance with the principles of double-entry accounting, unless otherwise specified below. The monitoring of the powers is laid down in Article 54a. (29.12.2009)
The accounting transactions shall be recorded in the chronological order (basic accounting) in the logbook and in the general accounts (main accounts) in the accounting ledger and in the accounting ledger. Accounting shall be updated as far as possible.
For each register, a register shall be kept, including all payments received and paid. The cash register shall be closed on a daily basis, unless otherwise specified by the accounting department's financial regulation. (29.12.2009)
Where a cash-terminal or other comparable device is used in the register or where the payment movement is limited, the accounting department may order that it is not necessary to keep a cash register for any part of the register. (29.12.2009)
The operating accounts shall include at least the accounts necessary for the calculation of the profit and loss account and the balance sheet.
The budget accounts shall comprise budgetary accounts, the accounts of the appropriations carried over and the other accounts which the Treasury determines. The budget accounts and their contents must correspond to the budget and the financial statements.
The system must be clear and sufficiently detailed. For each financial year, account lists shall be available for the period of use.
The State Treasury shall, where appropriate, provide for more detailed provisions on the accounting system and list of accounts.
Budgetary expenditure and budgetary revenue shall be recorded in accordance with the budget for the financial year. In the budgetary accounts, the budget expenditure and the budget revenue may also be recorded on the basis of the fee.
The registration of expenditure on the acquisition of the factors of production of the production factors is based on the receipt of the factor. The reason for recording the income from the sale of the performance is in the commercial accounts (accrual basis).
Interest and interest-in-interest income and expenditure shall be recorded in the general accounts in a similar manner. Interest and interest income and expenditure related to taxes are recorded in the accounts as well as in the budget accounts. (2112,2004/1253)
In the accounts, revenue and expenditure other than those referred to in paragraphs 1 and 2 shall be recorded as in the budget accounts. (19/122002/1175)
In the course of the financial year, expenditure and revenue may also be recorded on the basis of a contribution (basis of payment).
Where the accounts are entered in the accounts on the basis of a payment criterion, it must be possible to continuously clarify the liabilities and assets.
In order to ensure the completeness and reliability of the budget accounts between the accounts and the budget accounts, a reconciliation shall be drawn up on a monthly basis and in the context of the financial statements. The reconciliation calculation shall be maintained in the accounting unit with the corresponding statement of accounts.
Where the expenditure and revenue referred to in Article 42d (1) and (2) have been entered in the accounts for the financial year in accordance with the payment criterion, the entries shall be limited to the revenue and expenditure referred to in Article 42d (2), except for the entries for expenditure, Be corrected and supplemented before the presentation of the annual accounts, or equivalent to an accrual basis. The low income and expenditure referred to in Article 5a (2), and revenue and expenditure which, without any substantial additional costs, cannot be reliably anticipated by the amount of the provision of a provision or a commitment made by the law, The payment obligation may, however, be allocated on the basis of a fee based on the charge. (30/04/2013)
Where expenditure and revenue other than those referred to in paragraph 1 are not accounted for in accordance with the budgetary accounts in the course of the financial year, the accounting records shall be corrected and supplemented before the presentation of the accounts Comply with the budgetary accounts for the financial year.
Where budget accounts and budgetary revenue have not been entered in accordance with the budget for the financial year, the budgetary accounts shall be corrected and supplemented before the presentation of the accounts Respect the budget for the financial year.
The accounting entries shall be made clearly and indelibly. The bookmarking shall not be removed or made abundantly clear.
The records shall be based on a dated, numbered and approved supporting document certifying the accounting event. Accounters other than those showing the budget may be recognised in the service centre as a State Treasury. (30/04/2013)
The entries shall be made in such a way that their connection with the financial statements can be made without difficulty.
The accounting certificate shall be provided for the accounts to be charged and credited, unless it is otherwise clear to which account the accounting event has been recorded. The facts shall indicate the amounts, the checks and the approval of each account.
The cost of the transaction and the verification of the entry shall determine where the expenditure or revenue has been incurred. The budgetary expenditure of the budget accounts and the supporting evidence of budgetary revenue shall be identified where the budget or budget revenue has been incurred. The date of receipt of the production factor, the date of delivery of the service, or any other revenue and expenditure account, or the date of birth of the revenue, shall be capable of being shown by means of a supporting document or its Annex or in any other equivalent manner.
Paragraph 3 has been repealed by A 29.12.2009 .
The error of the accounts must be corrected in such a way that it can be clearly established what needs to be rectified, what has been corrected, and how the correction has been made.
The certificate of correction, correction and transfer shall be duly approved. If the accounting changes the amount of the budget or the budget account set in the budget statement of accounts, the supporting documents shall be approved as provided for in Article 38 (3). (30/04/2013)
The vouchers must be kept in such a way that each supporting document can easily be found where necessary.
Paragraph 2 has been repealed by A 29.12.2009 .
The accounting books, the list of accounts and the method description of the machinery accounts shall be kept for at least 10 years following the end of the financial year, in such a way as to ensure that the accounting system used and the way in which it is processed can be carried out. Without any difficulty.
The supporting documents for the financial year and the accounting records other than those mentioned in paragraph 3 shall be kept for at least six years from the end of the financial year, the supporting documents in the order of recording or, by the way, the link between the supporting documents and the documents Can be identified without difficulty.
The State office shall, where appropriate, provide more detailed provisions for the storage of the accounting material.
Paragraph 47 has been repealed by A 29.12.2009 .
The accounts of the accounting department shall include the accounts referred to in Article 42b (1).
The accounting ledger shall include the accounts referred to in Article 42b (2).
The ledger of accounts and the ledger of the accounts and the budget accounts shall be drawn up at least monthly. No later than the annual accounts, the diary and the main books shall be accompanied by a combination of the total financial year, on the basis of which the full accounts of the books are still intact.
Paragraph 50 has been repealed by A 29.12.2009 .
The accounting unit shall amount, taking into account the quality and scope of the activity of the accounting officer, the accounts of the accounting officer.
The accounting officer shall provide the accounting department with a signed statement of each calendar month. If the account of the accounting officer is limited, the accounting officer may, with the permission of the accounting officer, take a longer account period. However, the subscription may take place for a maximum of the financial year. The accounting department shall check the statement.
The central accounts of the State must be organised in such a way as to enable it to draw up the general ledger of the State accounts, the main book of the State budget accounts and the State's financial statements, as well as the budgetary, budgetary and balance sheet items of the State. Studies.
The accounting ledger shall be drawn up on the basis of the accounting data of the accounting units. The ledger of the State budget accounts shall be drawn up on the basis of the accounting data of the accounting units. Changes in the accounts of the accounting units and the records of the central accounts shall be recorded in a verifiable manner. (29.12.2009)
The accounts of the central government budget accounts shall be established in such a way as to include budgetary accounts, the accounts of the appropriations carried over and the other accounts referred to in Article 42b (2). The budget accounting ledger shall become a surplus or deficit for the financial statements of the State for the financial year and for the financial year.
The accounting records of central government accounts include the State's accounting books referred to in paragraph 1, the statements of account and the reconciliation calculations referred to in Article 54, the powers and the use of the powers referred to in Article 54a (2) Declarations, lists of accounts and other material required for the management of the central accounts. The State Treasury shall keep the accounting records as specified or prescribed. (29.12.2009)
The account information and the statement of account and the statement of account referred to in Article 42e shall be forwarded to the Treasury by the accounting department and the State Treasury, and the statement of account shall be sent to the Treasury. For each calendar month in the form and at the date specified by the Treasury. The Tile notification shall be duly signed. The notification shall be accompanied by any other information necessary for the management of the central accounts issued by the Treasury.
The monitoring of the mandate is given in the context of budgetary management and under the law and their use. In the context of the monitoring of the mandate, the expenditure incurred as a result of the use of the mandate and the budgetary needs arising from the use of the mandate in subsequent financial years shall be monitored.
The State Treasury provides more detailed provisions on the details of the monitoring of powers. Authors and their use should be notified to the Treasury as specified.
In addition to its accounts provided for in Article 41, the Agency and the institution shall organise the monitoring of performance ( Calculation of effectiveness ) In such a way that they produce in an economic and reliable way:
(1) the relevant information necessary for the external guidance of the Agency and the institution; and
(2) the financial statements and operational reports provided for in Articles 63 and 65.
The organisation of the accounting operation and the other monitoring system shall take account of the continuity of operations in such a way that the main economic and performance data reported in the financial statements and in the activity report can be compared with: In addition to the current year, to two previous years.
The Agency and the institution shall organise the calculation of the management and its exploitation in accordance with the effective management of the Agency and the institution and the internal control procedures laid down in Article 69.
Subject to the intended use of the assets, the State investment calculations and other assessment of the use of capital shall be used as a return on the basis of a return on the basis of a return to the euro Effective long-term borrowing costs for the State.
Article 57 has been repealed by A 7.4.2004/254 .
The Agency and the institution shall keep stock records in their possession, unless, for a specific reason, the State Treasury is otherwise determined. Where the value and amount of the Agency's or institution's exchange assets are of particular limited value, the Agency or the institution does not need to keep stock records for its exchange. However, in the latter case, at the end of the financial year, the Agency and the institution shall carry out an inventory of their exchange assets. The Treasury may provide more detailed provisions for the storage of stocks.
The Agency and the institution shall keep under their control their national assets and their fixed assets. The State Treasury may provide more detailed provisions on the accounting of fixed assets.
Paragraph 60 has been repealed by A 19.12.2002/1175 .
The accounts of the accounting units shall be drawn up in a uniform manner.
The financial statements of the State Funds outside the budget shall apply mutatis mutandis the provisions of this Regulation in respect of the accounts of the accounting units, unless otherwise provided for.
The Ministry of Finance shall, where appropriate, provide more detailed provisions on the annual accounts of the State and the financial statements of the accounting units and of the State funds outside the budget, as well as the annexes thereto. (29.12.2009)
The Treasury shall lay down the necessary provisions for the technical transmission of financial statements and financial statements to the Treasury, as well as the necessary instructions for the accounting of accounting units and their annexes and drawing up. (29.12.2009)
The Ministry of Finance may, in particular circumstances, authorise derogations from the provisions of this Regulation concerning the financial statements.
The accounting department shall prepare annual accounts for each financial year. The accounts of the accounting unit shall include:
(1) operational efficiency and its development and its impact on the development of social effectiveness;
(2) the budgetary outturn of the budget;
(3) profit and expense account and profit and loss account;
(4) the balance sheet of the balance sheet date;
(5) information to be provided in the Annex (s).
The financial statements and the annexes to the financial statements referred to in paragraph 1 (2) to (5) of the accounting department shall be drawn up and transmitted to the Treasury for the financial year ended. The financial statements shall be drawn up and approved by the end of February of the following year at the latest. (30/04/2013)
The accounts of the accounting department shall be approved and signed by the heads of the agencies and bodies of the accounting department each for their part. Where the Agency or an institution has a government or other equivalent multi-member institution for the highest management and decision-making, it shall also approve and sign the financial statements for the relevant agency or institution. The Ministry's annual accounts are approved and signed by the Minister acting as Head of the Ministry for the presentation of the official of the Ministry of Staff. If the Ministry of Industry is also instructed by another minister, he will approve and sign the financial statements in respect of his field of activity.
Following the adoption of the financial statements, the accounting entity shall immediately send the accounts to the Ministry, the National Audit Office and the Treasury. Subject to certain parts of the annual accounts, the annual accounts shall be located in a publicly available information service held by the Treasury.
The budgetary outturn of the accounting unit's budget shall be shown to the accuracy of the budget statement: (29.12.2009)
(1) information on appropriations carried over and carried over from previous financial years; and
(2) information on the budgetary powers and their use, expenditure incurred during the financial year and the budgetary requirements resulting from use in subsequent financial years.
The budget outturn, the statement of revenue and expenditure and the balance sheet are drawn up in accordance with the rules laid down by the Ministry of Finance and the other Ministry of Finance.
A statement of balance sheet breakdowns shall be established to verify the financial statements. (29.12.2009)
The activity report of the accounting unit shall include: (29.12.2009)
1) management review and, in particular, the main changes taking place in it and the management's assessment of its effectiveness and its progress during the financial year ( Management overview );
2) the main characteristics of the economy and productivity, the income and profitability of the activity and the cost-effectiveness of co-financed activities and their development ( Operational efficiency data );
3) the main information on the number of deliverables and generated public goods, as well as the main information on the quality of services, the quality of goods and public goods and their development, as well as an analysis of the impact on social The development of effectiveness ( Information on output and quality management );
(4) the main information on the number of staff, staff structure, staff costs, their structure and their structure, as well as their development, as well as the development of skills and other intangible assets and activities; and On the renewal of services ( Mental resource management information );
5) the main information on the effectiveness of the accounting unit's State aids and other State aid and corresponding transfer expenditure and of the investment expenditure implemented by the accounting entity ( Information on the effectiveness of transmission and investment expenditure ); (29.12.2009)
6) an analysis of financial statements explaining the economic development and structure of the financial statements and the links between economy and performance ( Statement of accounts );
7) an assessment of the adequacy and adequacy of internal control and the adequacy of the risk management, as well as a statement on the state of internal control and the main development needs ( Statement of assessment and confirmation of internal control );
(8) key information on the assessment of the impact and effectiveness of the action if, during the financial year, a wider impact and performance assessment has been carried out in the accounting unit ( Results of evaluations ); (29.12.2009)
9) a summary of the identified cases of irregularities and criminal offences and of criminal acts and trials in the State or under its responsibility, as well as other procedures initiated for irregularities and criminal offences ( Summary information on errors and irregularities ) As well as a State aid authority or other State financing authority and institution, together with a summary of the recovery of State aid or financial resources ( Summary information on recoveries ).
The operational performance information referred to in paragraph 1 (2) to (5) shall, as far as possible, be presented using appropriate indicators, supplemented, where appropriate, by qualitative studies. The information on results shall include comparisons with the performance targets established in accordance with Article 11, as well as the explanations of the deviations and the main reasons.
Article 65a has been repealed by A 29.12.2009 .
Subject to the law, the accounts of the Fund outside the budget shall include:
(1) operational efficiency and its development and its impact on the development of social effectiveness;
(2) the return and expense account of the returns and expenses;
(3) the balance sheet of the balance sheet date;
(4) the financial statement of the financial flows;
5. Information to be provided in the Annex ( Notes ), including information on the implementation of the Fund's assets plan or the budget established by the Fund.
Otherwise, the annual accounts of the FPAP outside the budget shall be subject to the accounts of the accounting entity. (29.12.2009)
The balance sheet shall be taken as separate assets under the management of the accounting unit, assets, assets, assets and financial assets. (29.12.2009)
National property is a State property of cultural and natural heritage, whose primary purpose is the preservation and preservation of assets. The Ministry of Finance will, if necessary, give more detailed provisions on national property.
The fixed assets are objects, separable rights and other commodities, the impact of which is the production factor for more than one financial year.
Current assets are goods intended for release or for processing as such or for processing.
Financial assets are money, receivables and other financial assets in a temporary form.
A sufficient breakdown of the balance of the corresponding national and fixed assets and other long-acting expenditure, as well as revaluations and the capitalisation of foreign exchange assets, shall be adequately specified. Financial assets. Capital, reserves, valuation items, and foreign capital, broken down into long and short-term liabilities, are recorded in liabilities. A long-term debt or part of a debt which is due to be due in one year or longer. Where the Agency or an institution has access to the person to which the Agency or the institution itself owes its debt, the balance sheet must be disclosed in the balance sheet.
Assets and capital subject to specific restrictive provisions shall be reported separately in the balance sheet.
The acquisition shall consist of variable expenditure on the purchase and manufacture of the commodity.
Where the amount of fixed expenditure relating to the purchase and manufacture of a commodity is material to the cost of the purchase, the derogation from the provisions laid down in paragraph 1 shall be obtained in such a way as to include the portion of the cost to the purchase of the commodity and the amount of the For the production of fixed costs.
Expenditure incurred in connection with the purchase and manufacture of a commodity covered by an activated item shall be capable of being determined by means of a cost accounting or calculation.
The transfer of the management between the accounting units shall be recorded in the commercial accounts at the time of the acquisition of the item in question, after the deductions referred to in Articles 66f and 66g have been made up to the date of transfer. (29.12.2009)
The State Treasury provides more detailed provisions on the definition of the acquisition of assets.
The financial statements shall indicate:
(1) receivables at nominal value, but not more than likely to value;
(2) the securities and other financial assets included in the financial assets at the cost of the acquisition or, if the likely surrender price of their balance sheet date is lower than that;
(3) liabilities at the nominal value of the issuance of debt, or at the nominal value, or where the debt is linked to an index or other benchmark, is valued at the value consistent with that higher reference criterion; (19/122002/1175)
Claims on foreign currency assets and liabilities and other liabilities denominated in foreign currency shall be converted into euro at the rate published by the last European Central Bank of the year. However, where assets, liabilities or other commitments are agreements or otherwise tied to a particular course, they shall be converted into euro in accordance with it. (2112,2004/1253)
Where, at the end of the financial year, the probable supply price of a land or water area, a building, a security or any other comparable commodity belonging to national property or fixed assets is substantially higher than the end of the year, The balance sheet may be added, in addition to the non-delected purchase, of a value increase of up to and including the difference between the probable supply price and the unbridled acquisition. The amount corresponding to the increase in value shall be recorded as a valuation batch. If the value increase proves to be unfounded, it shall be withdrawn.
The balance sheet breakdowns shall include, at the end of the financial year at the end of the financial year, the list of national assets and fixed assets or any increase and reduction of assets, assets and financial assets during the financial year; and Other long-acting expenditure and long-term investments marked on the balance sheet (activated) as well as foreign capital.
The balance sheet specifications may be drawn up on a machine-specific instrument, where appropriate, in the form of a clear-cut written form, depending on the amount of the Treasury. (29.12.2009)
The balance sheet breakdowns shall be dated and signed by the authors. The specification for the electronic database shall be validated with the express indication of the author and marking. (29.12.2009)
The revenue from the financial accounts for the financial year is recorded as output. The revenue shall be deducted from the expenditure on the business accounts which the corresponding transaction has been disclosed, as well as other expenditure for the financial year, which is likely no longer to receive equivalent value and loss. Other operating accounts expenditure may be mobilised in accordance with the provisions set out below.
If, as provided for in Article 5b (2) of the State budget, the result of the supply of a material of a significant and different stage is allocated to the revenue of the financial year, as provided for in Article 5b (2), The part corresponding to the manufacturing rate, the supply of the service must be recorded as output on the basis of the stage of supply or of the manufacturing rate. The accounting unit shall comply with the same criterion for recording all the revenue referred to in this paragraph. (29.12.2009)
At the end of the year, the acquisition cost of the remaining assets will be activated. If, at the end of the financial year, the likely acquisition cost of an exchange asset or the transfer of foreign exchange assets is lower than the cost, the difference shall, however, be recorded as an expense.
The cost of the acquisition of national assets and of fixed assets shall be activated and recorded as depreciation on the basis of the plan.
If other long-acting expenditure has been activated, they must be removed from the action plan according to plan.
In the statement of revenue and expenditure, or in the balance sheet, or annexed thereto, the depreciation of the national assets and of fixed assets and other long-term expenditure, broken down by balance sheet items, and shall be annexed to the A description of the criteria and changes to the depreciation criteria set out in the plan. The deletion plans and their amendments shall be written into a written form and accompanied by the balance sheet breakdown.
The State office shall, where appropriate, provide for more detailed provisions on depreciation and the drawing up of depreciation plans and the sequencing otherwise.
The accounting unit's financial statements shall be accompanied by: (29.12.2009)
(1) information on the principles, valuation principles and underlying rationale for the preparation of the financial statements for the conversion of assets and liabilities and other liabilities of the Agency and the institution to the Finnish currency; And the comparability of the financial statements with regard to matters affecting the annual accounts of the previous year;
(2) the calculation of the net budget revenue estimates and appropriations, as a complementary calculation of the budget outturn;
(3) information on overruns of the estimate;
(4) information on cancelled appropriations;
(5) the breakdown of staff costs, including a report on the allocation of staff costs by the Agency and the institution to remuneration and performance criteria, remuneration of management salaries and commissions, the total value of the benefits in kind, The pay debt, the pension costs and other staff costs;
(6) a statement of the reasons for the depreciation and any changes to the plan if the Annex referred to in paragraph 7 is to be presented; (30/04/2013)
(7) a report on the depreciation of assets and other long-term assets, broken down by balance sheet items, if the total amount of depreciation and write-downs is at least eur 1 000 000; (30/04/2013)
(8) a breakdown of financial revenues, if they are at least eur 100 000 or not less than eur 10 000 negative, and a breakdown of the financial costs, if they are at least eur 10 000 or at least eur 100 000 negative; (30/04/2013)
(9) a breakdown of the budget of the Agency and the institution of the institution in respect of loans granted at the end of the financial year;
(10) a statement of the different types of shares and shares held by the Agency and the institution, as well as securities assimilated to other shares, as well as the Agency's and the institution's own equity investment;
(11) a statement of the financial items of the balance sheet if they include items other than money, bank accounts and other financial assets, as well as foreign assets held by the State or where these items amount to a total of at least EUR 10 million, and a statement of the Office and the institution; The debt of the State budgetary economy in care and its successive amendments; (30/04/2013)
(12) a breakdown by the Agency and the institution of the State guarantees, State guarantees and other State exposures in force at the end of the financial year;
(13) a breakdown of the fund assets included in the accounting unit's balance sheet; (29.12.2009)
(14) a breakdown of the accounting unit's balance sheet, the funds managed by the Agency and the institution, the foundations and associations; (29.12.2009)
(15) reports issued by the Ministry of Finance;
(16) other relevant information necessary for the provision of appropriate and adequate information.
By 15 June of the year following the financial year at the latest, the Ministry shall issue a reasoned opinion on the annual accounts of the accounting entity and the State Fund and the measures to which the financial statements and The audit report of the Audit Office and any other accounting entity or of a State outside the budget, as well as the reports and opinions on the financial and financial statements, give rise to the issue. For the preparation of incentives, it is for the Ministry to draw up and obtain the necessary reports and evaluations. (29.12.2009)
In the statement of accounts, the Ministry shall say:
(1) an assessment of the performance and its development and the achievement of the performance targets set in accordance with Article 11;
(2) whether the criteria for performance reporting are adequate for guidance and accountability, as well as the Ministry's position on development needs;
(3) what measures are needed in the accounting department or the fund and in the agencies and institutions which may possibly belong to the accounting entity, as a result of the financial statements and the improvement of performance;
4) what action will be taken by the Ministry as a result of the financial statements and in order to improve performance.
(29.12.2009)Paragraph 3 has been repealed by A 29.12.2009 .
The Ministry must send its comments to the Ministry of Finance and to the State Auditors, the National Audit Office and the Treasury. The positions shall be based on a publicly available information service provided by the Treasury, subject to the public law in certain parts of the declaration.
The budgetary outturn of the State budget is drawn up on the basis of the state accounting ledger and monitoring data. The implementation step shall include information on budgetary revenue and expenditure to the accuracy of the compartment and the section, section, section, section, and subsection, and the results of the revenue and expenditure accounts to be presented by the corresponding accounts and the State The budget comparison. The implementation shall include information on transfer appropriations carried over from previous financial years and transfer appropriations carried over to the following financial year. In the case of the implementation step, details of the mandate and the use of the mandate and their use for the financial year, the expenditure incurred for the financial year and the budgetary requirements for use in the financial year, are set out at a later date. Financial years. (29.12.2009)
If the amount corresponding to the surplus referred to in Article 3b (1) of the Law on the State budget has been entered in the budget, the amount shall be presented as a separate instalment of the State budget in the context of budget revenue. If the budget has been entered in order to cover the deficit referred to in paragraph 2 of that Article, the amount shall be set out as a separate instalment in the context of budgetary expenditure. The statement of execution shall, in addition, be presented in accordance with the provisions of Title and Section, Section, Section and section, of the statement of revenue and the financial accounts and the budget, as referred to in paragraph 1 of that Article. The amount of the cumulated surplus or deficit at the end of the financial year at the end of the preceding financial year and the current year.
The statement of revenue and expenditure of the State, as well as the State balance sheet and the financial statement, shall be drawn up on the basis of the main book of the State's accounts based on the accounts of the accounting units, on the basis of the profit and loss account, the balance sheet and the balance sheet established by the Ministry of Finance. By the formulae of the financial statement. The effects of revenues and costs between agencies and institutions and mutual claims and liabilities shall be eliminated taking into account the materiality of the case. The Ministry of Finance will provide more detailed provisions if necessary. (29.12.2009)
The State's financial statements shall be accompanied by:
(1) information on the principles, valuation principles and criteria applied in the preparation of the financial statements for the conversion of assets, liabilities and other liabilities denominated in foreign currency to the Finnish currency, as well as an explanation. The comparability of the financial statements on matters affecting the annual accounts of the previous year;
(2) information on changes to the budget in the amending budgets;
(3) information on exceedances of budgetary estimates;
(4) information on cancelled appropriations cancelled in the financial year;
(5) a breakdown of government financial products and expenditure;
(6) a report on the budget of the State budget;
(7) a statement of the shares and shares in the State's use and financial assets, as well as the State making of equity investments;
(8) a report on changes in government budget debt;
(9) a description of the maturity breakdown and duration of the government budget debt;
(10) a breakdown of the state balance sheet financial items;
(11) a report on the need for the treasury and liquid assets of the budgetary economy;
(12) a report on State guarantees, State guarantees and other contingent liabilities in force at the end of the financial year;
(13) other relevant information necessary for the provision of appropriate and adequate information.
The Treasury shall draw up a proposal for the accounts of the State and its annexes and shall, by the end of March following the financial year, submit it to the Ministry of Finance for the preparation of the annual report of the Government. In addition, the Treasury draws up the necessary explanations to the Ministry of Finance for the preparation of its annual report. (30/04/2013)
The State Treasury's draft State accounts shall include a statement of assurance and confirmation by the head of the Treasury's management and the adequacy of the internal control referred to in Article 69 and the adequacy of the central accounts of the State and the State The compilation of financial statements and their annexes and related procedures.
The Treasury shall draw up, for the purpose of drawing up a proposal for the performance of the Ministry's annual report on the performance of the Ministry's annual report to the ministries, calculations based on the State's financial statements and the central accounts, and Explanatory notes, in a manner specified by the Ministry of Finance. (30/04/2013)
The State Treasury shall keep the proposal for the accounts of the State, including the annexes, the statement of assessment and confirmation, the reports referred to in Article 68 and the calculation of the accuracy of the accounts and other material, as provided for in Article 68, or Prescribed. (2112,2004/1253)
For the purposes of drawing up the accounts of the State and the annexes thereto, the accounting unit and the State of the State which are outside the budget shall submit to the Treasury by the date specified in the accounts of the accounting unit or the fund, and Reports based on the financial statements, issued by the Treasury.
For the preparation of the annual report of the Government, the Ministry shall submit its proposal, as provided for in Article 18 of the Law on the State Budget, to provide the right and adequate information as a description of the performance of its activities as well as other The draft annual report for the preparation of the annual report drawn up by the Government in accordance with the deadlines and other provisions set by the Ministry of Finance and the Ministry of Finance.
In accordance with the deadlines and other provisions laid down by the Ministry of Finance and the Ministry of Finance, the Ministry shall issue the financial statements of the institutions and of the non-budget State funds.
The Ministry must provide the Ministry of Finance and the Ministry of Finance with the information and reports required for drawing up the Board's annual report.
The performance description of the activity of the Ministry of Industry must include:
(1) an overview of the activities of the Ministry's activities and the major changes therein, as well as an assessment of the evolution of social effectiveness and the operational effectiveness of the Ministry's administrative sector during the financial year;
(2) an overview of the most significant changes and risks to the industry's environment, and an assessment of their relevance to the development of the social and financial performance of the State and of the Ministry's operational performance; As well as the organisation of risk management in the administrative sector;
(3) key information on the evolution of the social effectiveness of state activities and financing and the cost-effectiveness of the measures in the Ministry's field of activity;
(4) the main information and estimates of the effectiveness of the transfer expenditure allocated to the Ministry of the Ministry and the operational effectiveness of the operations financed;
(5) the main information and estimates of the effectiveness, economy and profitability of the investment expenditure used in the Ministry's administrative sector;
(6) the main summary of the development of the operational efficiency, performance and quality management, as well as the management of intellectual resources, as referred to in Article 65 of the administrative, offices and agencies;
(7) the main aggregates and estimates for the development of the economic and operational performance of the State's business institutions and funds operating in the Ministry of Justice;
(8) an overview of the development and ownership policy of state-owned enterprises in the Ministry of Employment and the main information on the development of other business activities in the State;
(9) an analysis of the state annual accounts and of the most relevant economic and economic structure and development of the administrative departments and institutions of the Ministry and of State institutions and funds; The links between economic and economic development;
(10) the main information and results of the annual impact assessment of State activities and funding in the sector where a broader impact assessment has been carried out during the financial year.
Performance data referred to in paragraph 1 (3) to (7) and, where appropriate, the other information referred to in paragraph 1, shall be presented, where possible, by using appropriate indicators, supplemented by the relevant qualitative By means of surveys. The information on income shall also include comparisons with the preliminary results objectives set out in the explanatory statement of the draft budget and the performance targets set.
The State Council and the Ministry of Finance may provide more detailed provisions for the description of the performance of the industry and the preparation of the other reports to be taken in the annual report. (30/04/2013)
The management of the Agency and the body shall ensure that the Agency and the institution are subject to appropriate procedures in relation to the scale and content of the economy and activities and the risks associated with them ( Internal control ) which ensure:
(1) the legality and effectiveness of the Agency and the institution's economy and activities;
(2) the safeguarding of assets and assets held by the Agency and the institution; and
(3) the proper and adequate knowledge of the Agency and the institution's finances and activities as required by the management of the Agency and the institution.
The procedures shall also include the management of funds to be received or transmitted by the Agency or the institution, as well as the activities and tasks of the Agency and the institution which it has entrusted to other agencies and bodies, entities or individuals. Or by other means.
The management of the Centre shall be responsible for internal control within the meaning of Article 24b of the Law on the State budget, in so far as the tasks of the accounting unit have been delegated to the Centre by the service contract. (30/04/2013)
The procedures referred to in paragraph 1 of the Agency and the institution of the institution shall include the tasks assigned to it by the accounting entity. (29.12.2009)
Internal control procedures shall take into account the impact of European Community law on the functioning of the Agency and the institution. In addition, general standards and recommendations for internal control must be taken into account.
The accounting unit must have an economic rule. Where a number of agencies and institutions are included in the accounting unit, the financial regulation shall, after consulting the Office or the institution mentioned in the decision to designate the accounting unit, be approved by the Agency or the institution, after consultation of the other agencies and bodies of the same accounting entity.
More detailed provisions shall be laid down in the financial regulation:
(1) the organisation of operational and economic planning, the drawing up and adoption of proposals for budget proposals and performance targets, the implementation of the budget and the established performance targets, and the internal economy of the Agency or of the institution; and The drawing up and approval of plans, budgets and performance targets;
(2) the organisation and tasks of the financial administration, procedures and responsibilities in the field of financial management, and other aspects relevant to internal control and related risk management;
(3) where the accounting entity comprises several agencies and institutions whose separate administration and functions are based on a law or regulation, an agency or agency acting as an accounting entity and its management powers in the field of economic governance;
(4) the procedures for the use and use of payment business accounts of the accounting department, the acceptance of the criteria for the collection of revenue, the collection of revenue and procedures, the commitment of expenditure, the authorising officer and the procedures for approval; and The contribution of the eligible expenditure; (30/04/2013)
(5) the organisation of accounts;
(6) the organisation of performance and management accounting and other monitoring systems;
(7) the information security of the accounting entity's financial management and related systems;
(8) the transfer of assets from the management of the accounting unit;
(9) errors or irregularities in the management of the economy;
(10) the preparation of the financial statements and the relevant activity report.
In addition, the financial regulation may provide for other provisions relating to the operation of the offices and agencies of the accounting entity. The financial regulation may provide that, in accordance with this Regulation, certain matters relating to the internal functioning of the administration, which are covered by the Economic Regulation, are laid down, instead of an economic rule, in the other regulations decided by the Agency and the institution.
The economic rule must be drawn up in such a way that it, together with the regulations governing the management of the agencies and bodies, and the rules of procedure adopted pursuant thereto, provide appropriate and sufficient reasons for the internal control provided for in Articles 69 and 69a. Procedures.
The Treasury may lay down provisions on the content and compilation of the accounting entity's financial regulation. The economic rule and the other regulations referred to in paragraph 2, together with the amendments thereto, shall be communicated to the Ministry, to the National Audit Office and to the Treasury.
At the request of another agency and an institution, the Agency and the institution shall carry out a supervisory or administrative review of the management of financial management within its competence and shall draw up the necessary documents if:
(1) the Agency or an institution shall continue to use, under the responsibility of the requesting agency or body, any State funding allocated to it or for use under the responsibility of the requesting agency or body under the responsibility of the Agency;
(2) the Agency or an institution shall grant co-financing from the allocated State resources or other funds under its responsibility for co-financing of a project or activities other than the responsibility of the Agency or body requesting a control or inspection measure; or Partly or wholly funded;
(3) it is a joint project or operation of an agency or institution which has requested a control or control measure.
The management of the Agency and the institution shall organise an internal audit where justified by the internal control procedures required by Articles 69 and 69a. The internal audit function is to explain the adequacy and adequacy of internal control to management and to carry out the control tasks assigned by the management.
The organisation of an internal audit shall take into account the general standards and recommendations.
Provisions on the internal audit procedures and the role of the Agency or of the institution shall be set out in the Internal Audit Statute which the Agency or the institution itself confirms. The Internal Audit Statute shall be notified to the Ministry concerned and to the National Audit Office.
The Ministry of Finance has an internal control and risk management advisory board.
The Advisory Board shall be responsible for:
(1) monitor and evaluate the state and procedures of internal control and the organisation of risk management as part of public administration, methods and general development, and the functioning of internal control and the exploitation of procedures by the economy and activities; Guidance and management;
(2) take initiatives to develop internal control and its risk management;
(3) coordinate the procedures of the various authorities, agencies and agencies under internal control and administrative control of financial management and prepare the necessary measures;
(4) monitor and evaluate the state of the internal audit organisation, the quality and performance of the activities, the management and management of the operation and the internal audit methodology and general development, as well as the internal audit initiatives; And to develop its exploitation;
(5) organise the internal audit of the various agencies and institutions and, where appropriate, coordinate the internal audit function of the various agencies and institutions and the exploitation of results;
(6) monitor and evaluate the control and audit of European Union funds and the reporting of them in Finland, and coordinate and develop the measures and procedures of the various authorities, agencies and agencies, as well as the preparation of: Measures necessary for coordination and development;
7) to refer to the reply of Finland to the Commission of the European Communities as referred to in Article 143 (6) of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities The Court of Auditors' annual report;
(8) monitor and evaluate the situation of irregularities and offences committed in the activities of State agencies and bodies or in assets or assets under its responsibility, as well as to coordinate and develop the various authorities, agencies; And institutions' activities and procedures, as well as reporting on irregularities and errors;
(9) to deal provisionally with the information collected from Finland, as referred to in Article 280 (5) of the Treaty establishing the European Community;
(10) organise training and cooperation, bring together and disseminate good practice, as well as prepare proposals for recommendations and deliver opinions on matters in its field of competence.
The Advisory Board shall be set up by the Government and the members and members of the Board of Directors, together with the members and members, for a term of three years. The Chairman and Vice-Chair of the Advisory Board shall be officials of the Ministry of Finance of the Ministry of Finance. The Advisory Committee shall be composed of representatives of each ministry and, where appropriate, representatives of the key partners in the negotiating body, as well as financial management, public finance and management, and economic surveillance, and Experts in inspection activities. (15122011/1277)
The Advisory Board may have chambers for the preparation of matters to be dealt with by the Advisory Board. The Ministry of Finance calls the members of the Chambers. The Advisory Board may delegate its task to the Chamber.
In order to promote good accounting in the context of a State Treasury, the accounting board of the State, hereinafter referred to as the Accounting Board, which may issue a State authority, an accounting entity, a fund outside the budget and a State Opinions and recommendations on the application of the provisions, regulations and instructions relating to their accounting and financial statements, and initiatives and recommendations on the keeping of accounts and the preparation of the financial statements; And their development. The Accounting Board may also issue opinions on significant accounting developments in general. (29.12.2009)
The Accounting Board shall be composed of the Chairperson and at least six and a maximum of eight other members, each of whom shall, except the Chairperson, be a personal alternate. The Ministry of Finance shall appoint the President, members and alternates for a term of three years. The panel shall elect one of its members from among its members. The Board may set up its chambers for the preparation of the proceedings. The Board and its Division shall be entitled to consult experts. The secretarial and office services required by the Accounting Board shall be carried out by the staff of the Treasury. (17.2.2005/99)
The remuneration of members, alternates and experts of the Accounting Board and the reimbursement of travel expenses shall be fixed by the Ministry of Finance. By the end of March each year, the Board shall draw up a report on its activities in the previous calendar year. The report shall be forwarded to the Ministry of Finance for information. (29.12.2009)
The Agency and the institution's management, equipment, equipment, equipment, supplies and other objects, as well as the right of the plant, are controlled by the Agency ( Property of the State ) The value is significant if the fair value of the assets to be transferred or, if it is not reliably cleared, the value of the accounts exceeds eur 1 000 000. (12/122001/1252)
The transfer of the movable property of the State shall be considered to be significant if the movable property or disposal is accompanied by an important principle of principle for economic, cultural or other comparable reasons.
What is provided for above does not apply to the transfer of movable property between agencies and institutions.
The sale of the movable property of the State shall be the most favourable to the State.
A movable property may be disposed of at a price lower than the fair value in the following circumstances, if the donation must be considered to be economically justified and appropriate to the interests of the State:
1) when the supply takes place in the context of the acquisition of new assets;
(2) where there is an important principle of fundamental economic, cultural or other comparable reasons for extraditing movable property or disposal;
(3) when the release of movable property can be avoided as a result of significant economic loss to the State;
(4) when the release takes place in the form of sales of the staff of the State Office or of the institution, provided that the sale is carried out as a direct sale, on the basis of offers or by auction.
In the cases referred to in paragraph 2 (1) to (3), the movable property of the State may also be delivered free of charge, provided that the surrender is considered to be manifestly justified and appropriate to the interests of the State.
Irrespective of the use of movable property may be released free of charge if the donation must be considered to be justified and appropriate to the interests of the State:
(1) for purposes of general interest or for the protection of the environment, training activities or a general cultural activity or for comparable purposes;
(2) Finland's close regional cooperation and related purpose;
(3) development and related purposes; or
4) in the context of a crisis management operation and other similar international cooperation. (29.12.2009)
The transfer of State securities shall be considered to be of minor importance if:
(1) the fair value of the securities issued for the same entity for the financial year does not exceed eur 1 000 000; (12/122001/1252)
(2) the transfer of securities at least to their fair value;
3) the transfer does not constitute a loss of a simple majority or a qualified majority or a minority holding.
The State Agency, the institution and the non-budgetary fund may receive donations and wills ( Donation funds ), where the funds are available for the purposes of the tasks of the receiving agency, the institution or the fund, and where the conditions relating to the donations are acceptable and the receipt of the funds can be considered as appropriate.
Donation funds shall be returned if they cannot be used for the purpose for which they are assigned. If it is not possible to return the donation funds, the donations must be used for the purpose, which mainly corresponds to the original purpose of the donation.
Unless otherwise specified, the provisions of Chapter 3 to 9 of this Regulation shall not apply to business institutions, but shall be valid for those provisions laid down in the Act on State Enterprises.
Further provisions on the application of this Regulation shall be provided, where appropriate, by the Ministry of Finance.
This Regulation shall enter into force on 1 January 1993.
This Regulation repeals the Decree of 13 May 1988 on the State budget (424/88) With its subsequent modifications.
Before the entry into force of this Regulation, measures may be adopted for the implementation of the Regulation.
The implementation of the 1992 budget of the State, accounting and financial accounts and the structure of the budget for the 1993 financial year shall apply to the repeal of the provisions of Article 75 (2) in force at the time of entry into force of this Regulation. Regulation provisions.
Pending the provisions of this Regulation, further provisions adopted pursuant to Article 75 (2) shall continue to apply, provided that they do not conflict with this Regulation.
The authorisations granted under the provisions of the repealed Regulation referred to in Article 75 (2), which entered into force on the date of entry into force of this Regulation, shall remain in force in so far as they do not conflict with the provisions of this Regulation.
The financial regulation referred to in Article 26 shall be established by the Office by 1 June 1993 at the latest. Until then, Article 75 (2) shall continue to apply to the accounting rules and other regulations established under the repealed Regulation, provided that they do not conflict with this Regulation.
This Regulation shall enter into force on 1 November 1994.
However, Article 24 of this Regulation shall enter into force on 1 January 1995. Article 5 (3) (2) shall apply for the first time in the 1995 budget.
Before the entry into force of this Regulation, measures may be adopted for the implementation of the Regulation.
The rights conferred under Article 24 in force at the time of entry into force of this Regulation are, in so far as they are not contrary to the provisions of this Regulation, until such time as otherwise provided for by a decision of the Ministry of Finance.
This Regulation shall enter into force on 1 January 1996. Before the entry into force of the regulation, measures may be taken to implement it.
This Regulation shall enter into force on 1 January 1997.
Articles 65 and 65a of this Regulation shall apply for the first annual activity report for the year 1997, until the date of entry into force of the provisions in force at the time of entry into force of this Regulation.
Before the entry into force of this Regulation, measures may be adopted for the implementation of the Regulation.
This Regulation shall enter into force on 1 January 1998. However, Article 46 (3) to (5) shall enter into force on 1 July 1997.
Before the entry into force of the regulation, measures may be taken to implement the Regulation.
Authorisations issued before the entry into force of the Regulation before the entry into force of the Regulation shall be valid for the period specified in the decision, provided that they do not conflict with the provisions of this Regulation.
The work of the agencies shall be drawn up in accordance with uniform principles. They shall be drawn up in accordance with Articles 64, 66 and 66e of this Regulation. The more detailed provisions on the preparation of the starting balance sheet and the related asset inventory shall be provided by the Ministry of Finance. The Treasury shall adopt the necessary supplementary provisions.
The State initiating balance sheet is prepared by the State Treasury and approved by the General Council. The balance sheet of the Agency shall be approved and signed by the Head of the Office. If the accounting officer has a management board or other management body, it shall approve the starting balance sheet.
The drawing up of the balance sheet of the State Funds outside the budget shall apply mutatis mutandis to the provisions of this Regulation on the drawing up of the balance sheet of the accounting agencies, unless otherwise provided for.
The financial statements under this Regulation shall be made for the first time in 1998. The Agency and the Fund outside the budget shall include the profit and loss account, the balance sheet and the budgetary outturn for the preceding year for the first time in the financial statements for the financial year 1999.
The provisions in force at the time of entry into force of this Regulation shall apply to the accounts, other accounting operations and accounts of the State for the 1997 financial year.
This Regulation shall enter into force on 1 September 1997.
Before the entry into force of the regulation, measures may be taken to implement it.
This Regulation shall enter into force on 1 January 1999.
For the first time, Articles 42 (c), 42d and 42f of the Regulation shall apply to the accounts of the agencies and institutions of the State outside the budget of the State and for the first time under Article 63 (4) of the Regulation. 1998 to the accounts.
Before the entry into force of the regulation, measures may be taken to implement the Regulation.
This Regulation shall enter into force on 6 March 2000.
Before the entry into force of the regulation, measures may be taken to implement the Regulation.
This Regulation shall enter into force on 1 January 2001.
However, Article 41c applies from 18 December 2000.
Before the entry into force of the regulation, measures may be taken to implement the Regulation.
This Regulation shall enter into force on 1 January 2002.
Before the entry into force of the Regulation, measures may be taken to implement it.
This Regulation shall enter into force on 1 September 2002.
This Regulation shall enter into force on 1 January 2003.
The Regulation shall apply for the first time in the budget, accounting and financial accounts for the financial year 2003.
This Regulation shall enter into force on 24 April 2003.
Article 4 of the Regulation applies for the first time in the 2004 budget.
This Regulation shall enter into force on 20 November 2003.
The Regulation shall apply for the first time in the 2003 budget.
This Regulation shall enter into force on 15 April 2004.
Article 66f (2) and Articles 67, 67 (a), 67 (b), 68, 68a, 68b and 69c shall apply for the first time in the budget for the financial year 2004 and for accounting, accounting and financial reporting for the financial year 2004. The agencies and institutions shall provide the State Treasury with the necessary information and reports on the powers and use of the State budget for the financial year 2004.
Articles 1 (b), 11, 14, 23, 29, 30 and 37-39, 41 (2), 42a (1) and 54a, 55, 62-65, 65a, 65b, 66h and 66 i shall apply for the first time in the 2005 budget and for the financial year 2005 Accounting, accounting and financial reporting.
Articles 8 to 10 shall apply to the programming period for the operational and economic planning of the beginning of 2006.
The financial rules of the Office shall be renewed to meet the requirements of Article 69b by 31 December 2005 at the latest. However, the rules referred to in Articles 29, 30 and 37-39 and Article 69b (2) (4) shall be adopted by 1 January 2005 at the latest.
Before the entry into force of the regulation, measures may be taken to implement the regulation.
This Regulation shall enter into force on 1 January 2005.
Before the entry into force of the regulation, measures may be taken to implement the Regulation.
This Regulation shall enter into force on 1 March 2005.
This Regulation shall enter into force on 15 June 2007.
This Regulation shall enter into force on 1 January 2009.
This Regulation shall enter into force on 1 January 2010.
Article 33 of the Regulation applies to applications initiated after the entry into force of the Regulation.
With effect from the entry into force of this Regulation, Article 44 (3), Article 46 (2), Article 47 and Article 66e (2) of the Regulation on the use of computerised data media shall be complied with until the State Treasury Has adopted the provisions referred to in Article 41c (4) and Article 66e (2).
Article 63 (3) of the Regulation applies for the first time to the annual accounts of the accounting entity to be drawn up in 2010.
Article 65a and Article 66i (3) of the Regulation which entered into force upon entry into force of this Regulation shall apply to the 2009 Annual Activity Report.
The Regulation repeals the decision of the Council of State on the reception and use of donations and wills in government agencies and institutions (1999) .
This Regulation shall enter into force on 16 December 2011.
This Regulation shall enter into force on 1 January 2015.
Article 63 (2) of the Regulation applies for the first time to the annual accounts of the accounting entity to be drawn up in 2015.
The obligation laid down in Article 67b (1) of the Regulation to draw up a proposal for a State annual accounts with annexes and to issue it, signed by the end of March following the financial year following the financial year, shall apply for the first time The financial statements of the State of 2015.
