Regulation Of The State Budget

Original Language Title: Asetus valtion talousarviosta

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Read the untranslated law here: http://www.finlex.fi/fi/laki/ajantasa/1992/19921243

The presentation of the Finance Minister, provided for in the State budget Act of 13 May 1988 (426/88) on the basis of Chapter 1 of the State budget is drawn up and the structure of section 1 (April 24, 2003/321), the steps in the preparation of the draft budget are the State of the economy development and the proposals of the Council of State decision on the framework for the State of the economy, the budget proposals of agencies and institutions of the frames, the administrations of the Ministry of finance, accounting, and other budget proposals for submission to Parliament a draft budget proposal as well as the presentation of the proposal of the Council of State in a plenary session.


1. (a) section (in his introductory statement/263) ministries must submit its proposal to the Ministry of finance, which draws up the field of the administration of the boxes in the proposals for the preparation of the draft budget, the State of the economy to show. The Ministry of finance can be a State referred to in article 1 (b), in accordance with the provisions of the Council to make the framework proposals for other dossiers. (April 24, 2003/321)
Agencies and institutions must submit a budget proposal for the reasons the Ministry concerned.
Each Ministry will draw up a draft budget, for its part, as well as on the basis of proposals by the agencies and institutions in the field of the administration of the remainder of the budget proposal and submit it and the reasons for the preparation of the draft budget to the Finance Ministry. When the Ministry of Finance has signed its first position paper on the proposal to the Parliament to be given on the budget proposal, it will need to submit a position paper on the ministries.


section 1 (b), (07/04/04/254), the proposals of the budget proposals to be incorporated in the budget will contain appropriations and income are identified as such, the position of the speaker of Parliament and other consumer uses otoiksi for the purposes of justifying the budget, as well as the draft budget submitted to Parliament on actions to be taken to parts of the settlement's reasons.
Budget proposals must include: 1) the proposals to be incorporated in a draft budget to the budgetary remarks to the State Council the financing of the social objectives of the State inspectors; and the development of the effectiveness of the Ministry of the industry concerned;
the provisional result of the objectives of the Ministry of 2) State funding for the development of the effectiveness of the activities and the social sector;
3 the objectives of the Administration, the provisional result) of the operational effectiveness of the agencies and institutions in the main draw.
The objectives of the operational effectiveness of the breakdown of appropriations and income estimates and other parts of the budget in order to justify the decision proposals for operational efficiencies referred to in article 65, the outputs and the quality of management, and, where appropriate, the management and development of human resources. The result of the objectives set out by using, where possible, key figures, which will be supplemented by qualitative objectives need to be covered.
Proposals for the State of the economy and the budget proposals for the frames and the reasons therefor shall be drawn up in the Council of State and of the time limits laid down by the Ministry of finance, and in accordance with the provisions of the other.


2 to change the article If the approved budget is justified by the need to provide the Ministry of the Ministry of finance, will be the relevant proposals for additions and changes to the budget and the reasons for the preparation of the draft budget submitted to Parliament for. (in his introductory statement/263)
This regulation lays down the budget, applies, mutatis mutandis, to the additional budget.


section 3 (December 29, 2009/1786), according to the Department of revenue in the budget for a quality are grouped as follows: Taxes and tax-related revenue miscellaneous revenue revenue accruing from interest on the proceeds from the sale of shares and the profit of these entries, the following shall be entered in the income from the loans Department: 1) the revenue of taxes and fiscal income and wealth taxes, business taxes and charges on the basis of the Exchange, on the basis of the import and export taxes and fees, excise taxes and other taxes and levies, income;
2) miscellaneous revenue agencies and institutions in the management of the property and the revenue from the sale of the services and the State Enterprise Act (1185/2002) having a business institution, hereinafter referred to as the Business Department, the staff of the institution and the fees to be paid by the business benefits and allowances of centrally, as well as other miscellaneous income;
3) concerning the revenue accruing from interest on the interest income and profit, the index-and course credits, dividend income, the share of the profits of the monetary financial institutions of the State, as well as the profit of the business establishments of these entries; as well as 4) loans to the State for loans, as well as state borrowing.

L State 1185/2002, is repealed. See L State 1062/2010 as well as on the application of article 21 (L) 1035/2010.



section 4 (December 29, 2009/1786) grouping items of expenditure in the budget, by section, as follows: the Parliament, the President of the Republic the Prime Minister's Office, Ministry of Foreign Affairs of administration of the Ministry of justice administration of the Ministry of the Ministry of finance, the Ministry of defence, administration of Administration administration of the Ministry of education administration for the administrative branch of the Ministry of agriculture and forestry of administration of the Ministry of transport and communications, the Ministry of employment and the economy of administration the Ministry of Social Affairs and health for the administrative branch of the Ministry of the environment of Administration interest on State debt reduction in the national debt under section 5 of the articles of the budget Expenditure shall be divided according to the nature of the task or the expenditure.
The task according to the budgeted amount of cash is intended to be used as a rule, all the expenditure to be incurred, unless otherwise provided in the budget.
The expenditure shall be divided according to the quality of the expenditure, investment, consumption expenditure the expenditure of the transport and other costs. Expenditure shall be counted: 1) to the consumption expenditure in the Government service of the staff salary, other fees, social security contributions, pension payments, the costs of purchase of goods and services, as well as defence material acquisition costs acquisition costs the acquisition of machinery, devices and equipment, which are low value, or whose financial period is short, as well as other activities of the State arising out of or relating to the operation of the expenditure of the State, if they are not to be read in transfer or investment expenditure;
2. the expenditure of the municipalities), other public bodies, businesses, households and public interest communities through State aid and State transfers, as well as free of charge, to take place in the transfers of funds outside the budget of the State, the social insurance institution of Finland and abroad; (28.10.1994/927) 3) investment expenditure other than defence material acquisition costs as well as acquisition costs the acquisition of machinery, equipment and stock, not to read the consumption expenditure, house building and civil engineering structures, the construction costs, the value of the securities, the cost of purchase of land and buildings, as well as lending; the expenditure of the State debt, as well as the other 4) interest rates, national debt repayments, as well as the reduction of the national debt and the size of the issue and the capital losses, interest on the national debt or capital expenditure, as well as the other protect derivatives of the above consumption, non-investment expenditure for the transfer and management. (14 December 2000/1054) 4 article has been repealed A 07/04/04/254.



section 5 (a) (19 December 2002/1175) shall be allocated to the revenue or expenditure in the budget for the financial year as provided for below, subject to the budget.
Paid income as well as income and the rest of the mixed operation of the consumption, investment, and the rest of the cost allocation is based on the performance in the disclosure or production of the author (accruals), or the accumulation of income or expenditure or on the basis of the commitment provided for in the law (made a similar argument), unless otherwise provided for below. The interest rate on the interest income and expenditure will be allocated to the financial year, which it achieves the commitment, on the basis of a provision of the law. The conditions of employment of the low income and expenditure, State in relation to the vacation pay and holiday bonuses, as well as the kind of income and expenditure, on the basis of the law, or the amount of the commitment is not possible without a significant additional cost to reliably predict before the maturity of the obligation to pay the fee, can be targeted based on (cash basis). (20 November 2003/936)
The transfer cost allocation is based on the award of State aid decision (award decision criterion) or other equivalent commitment (any other commitment basis). Then, when the right to receive State aid or other performance is based on the law and on the transfer of the expenditure and the amount to be paid or to be paid by the law provided for in detail in the technical provisions shall be determined in detail by law (statutory transfer of expenditure), the cost to be paid by the future, however, the allocation is based on the amount of detail for the strengthening of the decision (decision of the payment criterion). The financial contribution from the structural funds of the European Union and the associated States ' financial contributions shall be allocated on the basis of a decision or the payment.
Tax and parafiscal revenue, dividend income, business institutions and the State of the rest of the profit recognition of profit-share allocation is based on the cash basis.

The amortisation of the national debt and the reduction of the national debt or the share premium and capital loss will be allocated on the basis of the payment. The national debt on the interest rate and equity derivatives income and expenditure will be allocated to the financial year, resulting from them which they accumulate. State borrowing, as well as the reduction of the national debt and the size of the issue and on the basis of the allocation of the payment of the capital gain. (20 November 2003/936)
On the basis of the loan will be allocated to pay the State back to pay.


section 5 (b) (19 December 2002/1175) the acquisition cost or performance resulting from the production of the author's proceeds from the disposal of income shall be allocated to the budget as a whole for the year, the date on which the factor of production is received or paid.
The scope of the derogation provided for in paragraph 1, above, may be an important part of the proceeds from the disposal of the various stages of a journey and the result of the interest generated by the transfer of the financial year, or targeted performance in the corresponding part of the stage of manufacture. In this case, the amount for the financial year to be directed erilliskatteen will be in a reliable manner.


section 6 of the income return, such a State of excess which the taker is entitled, to take into account as a deduction from income in the budget in the budget of the return suoritusvuonna, if not taken from the amount of money in return for payments.


section 7: (14 June 2007/677) section 7 is repealed A 14 June 2007/677.
Chapter 2 operation and financial planning 8-9 section 8-section 9 has been revoked by the Board, a/1786.




section 10 (December 29, 2009/1786) ministries, as well as the agencies and institutions shall be in the State of the economy for the design of the operational and financial plan. The starting point for drawing up the plan are approved by the Council of State of the State of design through the economy and policy lines.
The Ministry's action-and the Ministry of industry of the economic plan should include the most important plans and the identification of the figures and estimates of the result of the objectives for the planning period of the budgetary needs and revenue forecasting. The Agency and the institution of the action and economic plan should include the Agency's or institution's main plans and the identification of the figures for the income targets, as well as estimates of the budgetary needs and the planning period, the income estimates.
The State Council and the Ministry of finance and economic planning to provide the substantive and procedural provisions. Government departments can give the Administration in their area of business and economy planning more detailed provisions.
Chapter 3 of the budget, the implementation of article 11 (07/04/04/254), speaker of the Parliament has approved the State budget for the Ministry will, without delay, shall adopt the budget account classification.
The Parliament approved the State budget Department shall promptly establish the main objectives of the Ministry of social development of the effectiveness of the work in the area of the Administration and it will guide the most important operational agencies and bodies. The result of the functional effectiveness of the goals should include the objectives specified in the operational effectiveness of the referred to in article 65, as well as the outputs and the quality of the management, as well as, where appropriate, the objectives contained in human resources management.
The result of the objectives set out by using, as far as possible, the indicators, which will be supplemented by qualitative objectives need to be covered.
The result of the objectives laid down by the Ministry of the Agency and the institution may be included in the Ministry and the agency or body, together with the result of the objective of the document to sign.


Article 12 of the breakdown of the budget account shall be drawn up in accordance with the Division title and section, and it will be included in the: 1) input and parts thereof for at least the duration of adjournments decided, in accordance with the breakdown of the resolution of Parliament;
2) and their parts in the budget as decided by the breakdown of the Parliament was required to use in accordance with at least the accuracy;
3 the list of provisions which) of the income and the amount of money is to be used immediately; by the Ministry of finance, as well as 4) other things.
The Ministry may also be included in the implementation of the budget of the financial breakdown of the other divisions.
Account of the stud shall be entered in the accounts by the accounting unit, which is also the income estimates and the amount of money or their parts will be taken as well as the hallinnonaloittain or the use of unallocated appropriations by agency and institution to decide on the authorities. (December 29, 2009/1786) section 13 of the Act has been repealed A 07/04/04/254.

If the Ministry's purpose is to strengthen the financial breakdown of the State budget Act, section 9 in the case referred to in paragraph 2, the amount of money the plan entered in the budget amounts by way of derogation from paragraphs, fixing the financial breakdown is to ask the opinion of the Ministry of finance. If the opinion of the Ministry of finance and the Ministry of Justice is not satisfied with a view to be able to give up on the issue, the matter shall be referred to the Cabinet Finance Committee of the Council of State. (on 12 December 2001/1252)
The amount of money available for removing the Hallinnonaloittain retained his Ministry shall request the opinion of the Ministry of finance when the Ministry of Justice to decide the amount of money. If the opinion of the Ministry of finance and the Ministry of Justice is not satisfied with a view to be able to give up on the issue, the matter shall be referred to the Cabinet Finance Committee of the Council of State. (1998/1111)
The accounting unit, to the extent laid down by the Ministry concerned, may accept article 12 of the financial sectors of the changes referred to in paragraph 2. (December 29, 2009/1786)
What paragraph 2 shall not apply to the President of the Republic section.


section 14 (07/04/04/254) ministries in accordance with article 11 of the account of the budget set by the breakdowns, as well as in accordance with the first subparagraph of article 11, the main objectives of the changes made to the result shall be notified without delay to the Federal Audit Office and the Treasury. State Treasury publishes fiscal divisions. The result of the objectives laid down in the financial breakdowns, and as well as in the planning of the action and drawn up in the economic activities and economic plans will be placed in the State Treasury to maintain the data in the data service available on the Web, unless on the openness of government activities (621/1999), hereinafter referred to as the publicity of the law.


section 15 of the State Council shall, where appropriate, the result of the objectives referred to in article 11, the provisions and the provisions of the Ministry of finance more detailed account breakdown.


section 16 (in his introductory statement/263) section 16 is repealed A 2.3.2000/263.


an estimate of the amount of money in excess of the authorization in § 17, submit the matter to the Ministry.
An estimate of the amount of money to be exceeded shall request permission, if possible, by the end of November, however, in good time prior to the completion of the financial statements. After an authorisation has been issued, shall without delay inform the Ministry of the Treasury.
An estimate of the amount of money representing the Government before the authorisation to bring the matter to the Cabinet Finance Committee. If an estimate of the amount of money representing the previous crossings, including no more than 20% of the amount of money and, up to a maximum of EUR 1 000 000 may be requested the opinion of the Ministry of finance, the Council of State, rather than the processing of the Cabinet Finance Committee. If the opinion of the Ministry of finance and the Ministry of Justice is not satisfied with a view to be able to give up on the issue, the matter shall be referred to the Cabinet Finance Committee of the Council of State. (on 12 December 2001/1252) section 18 (c 248/1587) of the law on the State budget of the 7 (a) referred to in article 7 (b) refocusing of human resources and the Ministry of industry change, referred to in article is subject to the condition that the facility continues to create for the crossing of the appropriations or other need.
The activities of the Agency and the institution of the appropriations referred to in a redirect or ministries of human resources line of business to implement the change to be transferred to the payment of remuneration and other staff expenditure Division of the Ministry of industry, the necessary resources, as well as a change in other assets necessary for the agency or institution, for which the expenditure is concerned, for the financial year paid to the budget account for the agency or institution to change its classification, where human resources and other assets necessary for the target. Match the license changes must be made to the relevant administration of the target budget for the sector, as well as the staff of the Agency and the institution of the ceilings established for the use of any. In the context of the change of the industry Division is also the necessary changes to the administration of the access to other funds.
The change in the financial breakdown referred to in paragraph 2 is confirmed by the fact that the resources devoted to the field of the administration of the Ministry of personnel arrangement or a change is made.


section 19 (30.12.2014/1435) section 19 is repealed by A 30.12.2014/1435.


under section 20 (December 29, 2009/1786) section 20 is repealed by A/1786.


section 21 of the relevant ministries and the Ministry of finance should monitor the implementation of the budget.
Ministries will be the Ministry of finance, in accordance with the provisions of the State in the field of the Administration to draw up the economic calculations and explanations. (18 December 2008/973) (18 December 2008/973)


The accounting departments and the State of the common system of payment the business of the funds of the State budget shall be drawn up by the Treasury and cash income calculations (in the cash flow forecast), as the Ministry of finance and State Treasury. (December 29, 2009/1786)
State Office to provide more detailed provisions on the drawing up the cash flow forecasts, reporting, monitoring, and more. The Ministry of finance to give the Treasury the provisions on the objectives and the preparation of cash flow forecasts as well as forecasts of the General guidelines on reporting.
Chapter 4 (December 29, 2009/1786) (December 29, 2009/1786) Chapter 4 has been revoked by the Board A/1786.
Chapter 5 of the regulation and article 27 of the Accounting unit is responsible for the payment of the business, unless otherwise specified or prescribed, remit the payment of revenue collection and expenditure. (December 29, 2009/1786)
Except as otherwise provided below, the business will take care of it, or for credit institutions or through other payment Transact, with whom the State has contracted with the State commissions of payment (payment of the State commercial bank). With the permission of the Ministry of finance in the management of the payment can be made for a special reason to use more than just proxy. (August 22, 2002/718)
The accounting department may, if it is considered appropriate, the payment of some of the spending in the Bill against the pass, or the collection of revenue other than the accounting unit itself. The financial statements referred to above, the settlement agent is appointed. (December 29, 2009/1786)
State Office can provide more detailed provisions on financial factors as well as their payment and accounting. (December 29, 2009/1786) section 28 (August 22, 2002/718) Accounting Unit shall be for the payment of expenditure and income account separately to move the account. If the book has a number of revenue accounts and the accounts of expenditure, the accounting unit will also be general revenue account and the General expense account. (December 29, 2009/1786)
If the book has a number of income accounts, the accounting unit for the general revenue account to be evacuated on a daily basis. If the book has a number of cost accounts, will be covered by them on a daily basis from the public expenditure account in the accounting unit. (December 29, 2009/1786)
The accounting unit of the general statement of revenue account will be cleared on a daily basis the State's general revenue account. The public expenditure account in the accounting unit is transferred to the State of the public expenditure account on a daily basis to kate. If the accounting unit is the only one of the income account, also cleared it the State's general revenue account on a daily basis. If the accounting entity has only one account, will be transferred to the State of the public expenditure for daily margin account. (December 29, 2009/1786)
Clearing and margin on the transfer of the accounts of the State Treasury shall, if necessary, more detailed provisions. State general revenue account and the State General expense account are the management of the State Treasury.


section 29 (07/04/04/254) on the accounts and the accounting unit is to open the accounts of the expenditure of the Agency's income or in the name of the institution or, for a special reason and authority. The accounting unit accepts the business account users. (December 29, 2009/1786)
The payment business account may only be used in the case referred to in paragraph 69 (b) of the financial regulation or the two people together. State Office may, however, for a special reason and allow the account to be used by one person alone. The authorization may be for a specific reason, it also gives the State of economic and human resources service center of the State Council on Regulation (229/2009) referred to in the Service Centre (Service Centre), the unit of payment, if the accounting treatment is the agreement between the accounting unit and service centre of the Service Center. (30.12.2014/1435)
However, you can use the payment business account automatic functions in such a way as the State Office in more detail. (30.12.2014/1435) section 30 (18 December 2008/973), the State is in a bank account belonging to the TARGET2 system (PM), which is used for State Office.
PM account using the branch of the State economic regulation.


section 31 (December 29, 2009/1786) in the collection of revenue, the accounting unit, as well as for the payment of small sums can be cash.
The accounting unit shall ensure that the control of the Treasury retained more funds than for small fees, it is necessary to run the cash register.


Article 32 (December 29, 2009/1786) the Ministry of Finance has the right to give the date of the execution of the services of the provisions of the State expenditure, when it is discretionary.


33 section (December 29, 2009/1786) the own funds of the State, as well as other State assets must not, unless otherwise specified, the deposit only with the permission of the State Treasury to the credit institution.


34 section (18 December 2008/973) If the State of the Finnish Bank account, or to the State's general revenue the PM account to accumulate funds more than is necessary to pay the State for the management of the movement, the Ministry of finance to decide on the interest rate on the deposit of these funds, or other investments in a productive way. The Ministry of finance in a currency other than the euro shall also decide on the amount of funds obtained from these loans, as well as the repayment of the loans in currencies other than the euro, to insure against the acquired funds. The Ministry of finance may, in accordance with the terms of the investment to the whole or part of the country referred to in the Office.


35 section of the State of the accounts of funds is a distinction should be made between and from other resources.
The business of the funds pay the fee for the relevant accounting unit business managed accounts or cash. (December 29, 2009/1786)
Säätiönluonteisten funds may be donated and, if funds are specifically so provided or transfer the funds to the State is so prescribed, to invest in bank deposits, bonds or other securities.

4 article has been repealed by the A/1786.



Article 36 the bank statement, or by a State recognized by the rest of the branch where the voucher is a testimony to the performance, when the payment is made through bank deposit. (August 22, 2002/718)
When the cashier, there is an additional fee to draw up a "performance, proof of income for the day to give a receipt, or other proof of payment to the payer.


37 section (07/04/04/254) at the Agency and on the establishment of salaries, remuneration and pensions in pay accounts kept in advance shall apply the law (1118/1996) and the advance provided for in Regulation (1124/1996) provides for a reporting entity to run the payer's payroll records.
The provisions of the State Treasury shall, if necessary, more detailed salary accounts and payroll.


section 38 (December 29, 2009/1786) before the agency or Department makes an order, to pay for the cost of the contract or otherwise agree to (the decision), it must ensure the legality and appropriateness of expenditure, as well as the adequacy of the amount of money and power.
Before the payment of the expenditure of the agency or body shall ensure that the document, to which the expenditure is based on, is in essence and numerollisesti the right.
Before the payment of the expenditure referred to in article 69 (b) is the economic cost of the person provided for in the approved task under the rule. The accuracy of the expenditure base is to ensure that none of the approver. The adoption must be dated and signed. The approval shall indicate the accounts to which the expenditure is to be booked. The expenditure referred to in paragraph 1, the decision can be considered as a cost, if the expenditure is also a decision has been taken on the basis of the expenditure to be borne by the decision on the presentation and if the individual expenditure falling due in the amount of money or the expenditure of expenditure to be used shall be identified in the vastikkeellisten. In this case, the decision will be reflected in the expenditure date, signature and accounts, for which the expenditure is to be booked. (30.12.2014/1435), section 39 (December 29, 2009/1786) the Agency and the body is laid down in article 69, as part of the internal control procedures ensure the adequacy of the grant, as well as the fact that the scope of the Agency and the institution of the State revenue is levied and paid properly and oikeamääräisinä.
The rule shall provide for procedures for the expenditure of the economic ledger formality connected with the unit. More detailed provisions on the State of the branch shall, if necessary, issue a formality connected with the proceedings.


40 section (19.6.1997/600) the provisions of the accounting departments of State Office to provide more accurate payment transactions. (December 29, 2009/1786)
Agencies and institutions in charge of the business and payroll must be sufficiently uniform, safe as well as the necessary information-giving.
State Office to provide the necessary orders and instructions to be used for the calculation of the payment and salary systems.
Chapter 6 (19.6.1997/600) accounting and monitoring (December 29, 2009/1786) General provisions section 41 (19.6.1997/600) in the accounts of the State belong to the agencies and institutions outside of the accounting, budget, State funds accounting, as well as the State central accounting.
Agencies and institutions, as well as the central accounting records shall consist of general accounts and budgetary accounts. Outside the budget of the Fund of the State of the accounts of the company are the figures in the General accounts. (December 29, 2009/1786) 3 is repealed A 07/04/04/254.

The State of the funds and loans with special conditions that are generated by the percent of donated funds to the accounts shall apply mutatis mutandis to the provisions of this regulation, unless provided for otherwise.


41 (a) section (600 19.6.1997/) of the Act is repealed A 07/04/04/254.


The accounts must be sufficiently uniform, safe as well as the necessary information-giving. State Office shall, if necessary, more detailed provisions and instructions to be used for the accounting systems.


Article 41 (b) (19.6.1997/600) the Ministry of Finance shall, if necessary, more specific provisions on the State accounts. State Office to provide the necessary additional provisions and instructions for State agencies and institutions as well as outside the budget of the State funds in the accounts.
The Ministry of finance may, in a particular case for special reasons allow a derogation from the provisions of this regulation relating to the accounting.


Mechanical media abuse (December 29, 2009/1786) section 41 (c) (December 29, 2009/1786) the voucher will be drawn up and the General ledger entry in the do koneelliselle media as well as vouchers, accounting books and other accounting data stored at the same time exclusively for forced media.
Koneellisin at the frequency of your instruments, accounting entries and their link to financial statements have to be able to say it without difficulty. The accounting unit has, where necessary, the data on the media with the accounting data for forced clear text.
Since the information in the records of the Koneellisin instruments must be drawn up in the method description. Method description shall be fitted with a fixed time labelling and be stored in such a way as to run the data processing can be sorted by State.
State Office the methods provided for in subparagraph (1) and (3) the establishment of an electronic method provided for in the description of the matching media to ledger.


Ledger posting entries under section 42 (19.6.1997/600) the General accounts shall record, in the business transactions of revenue, expenditure, financial transactions, as well as their adjustment and transfer items.
The General accounts shall record, in the draft budget the budgetary transactions budgetary revenues and expenditure of the budget, as well as their adjustment and transfer items.


42 (a) section (19.6.1997/600) accounts shall be kept in accordance with the principles of double-entry book-keeping, unless otherwise provided for below. The powers of the monitoring provided for in article 54 (a). (December 29, 2009/1786)
Ledger transactions must be recorded in chronological order (set) in the journal as well as the order of the general business accounting (General Ledger) and budget accounts in the General Ledger. Records must be kept, as far as possible, the day was posted.
With regard to each Fund shall be kept in the cash book, which records all received and payments made. Cash book will be determined on a daily basis, subject to the rule of the accounting unit of the economic order. (December 29, 2009/1786)
If the Treasury used the desktop Terminal or any other comparable device or if a payment is low, the Department may prescribe, in respect of a fund that record keeping is not necessary. (December 29, 2009/1786) article 42 (b) (19.6.1997/600) Business Accounting shall include, at least, income and expense in order to draw up the necessary accounts in the balance sheet, the statement of the State Treasury.
The budget accounts shall include accounts of the budget, the accounts, and other accounts of the appropriations carried over which State Office. The contents of the accounts and the budget will be to respond to the budget and the financial breakdown.
The financial system must be clear and sufficient detail. For each financial year shall be subject to the use of time to enter account lists.
State of the branch shall, if necessary, more detailed provisions on the account and the account lists.


section 42 (c) (1998/1111) and improvement of the budgetary accounts budget expenditure revenue is in accordance with the budget for the financial year. The budget accounts shall show the income and expenditure of the budget in the budget may be in the course of the financial year on the basis of the payment.


42 (d) section (1998/1111) on the acquisition of the business records of expenditure resulting from the registration of the factors of production is based on the production of the author. The recognition of income from the sale of the services to be based on performance in the business accounting (accruals).
Interest rates and koronluonteiset budget revenue and expenditure shall be recorded on an accrual basis for the business records in a similar way. Tax-related interest and koronluonteiset budget revenue and expenditure shall be recorded in the business records, as well as the budgetary accounts. (21.12.2004/1253)
Business records other than those referred to in paragraph 1 and 2 of the revenue and expenditure shall be recorded, as well as the budgetary accounts. (19 December 2002/1175)
Business accounting costs and revenues may be on the basis of the financial year, the payment (cash basis).
If the book is to be made according to the business accounts pay, debts and assets must be able to constantly to find out.


42 (e) of section (December 29, 2009/1786) the budget for the sake of completeness and to ensure the reliability of the accounting and budget accounts shall be drawn up between the monthly reconciliation of the financial statements and the context. A reconciliation of the accounting unit for the account is maintained.


Article 42 (f) (1998/1111) If section 42 (d) and (2) the expenditure referred to in the course of the financial year and the revenue is recorded in the General accounts shall record, according to the payment, the book is a minor article 42 (d) the revenue and expenditure relating to the meaning of the book except in the correct and complete prior to the preparation of the financial statement accruals, or made to comply with the corresponding method. Section 5 (a) of the low income and expenditure referred to in paragraph 2 as well as the kind of income and expenditure, on the basis of a provision of the law or the commitment by a number of the essential additional costs cannot be reliably predicted, without prior to the maturity of the obligation to pay, however, the payment can be allocated based on the business records. (30.12.2014/1435)
If other than the expenditure referred to in paragraph 1 and the income is not in accordance with the budget for the financial year of the business records within the posted entries for the business records is correct and complete before the preparation of the financial statements comply with the financial year in the budget accounts.
If the budget the budgetary accounts of budgetary expenditure and revenue has not been posted to the financial year in the course of the financial year, in accordance with the budget entries for the budget accounts shall show must be corrected and supplemented before the drawing up of the annual accounts for the financial year to the budget.


section 42 (g) (19.6.1997/600) the entries in the accounts shall be clearly and permanently. The accounting records must not be deleted, and not to do.


The supporting documents under section 43 (19.6.1997/600) the posting must be based on a dated, numbered and approved to certify on the voucher to the ledger entry. Other than indications concerning the expenditure of the budget documents can be accepted by the State Office of Service Center. (30.12.2014/1435)
Entries shall be made in such a way that their connection to the financial statements can be readily ascertained.


44 section (19.6.1997/600) the ledger voucher for hyvitettävistä accounts shall be labelled and, unless otherwise is not clear, the account to which the ledger entry has been posted. The amounts that will be posted to each account must be marked on the voucher, inspections and approval of expenditure.
The proof of the expenditure and income of the business records, todentavasta is the path to find out where the expenditure or income. The budget accounts shall provide proof of the expenditure of the budget and the budget of income todentavasta is the path to find out where the budgetary expenditure or budgetary income. The production of the author-date, time, or other transfer of the business performance in the ledger and the budget or the time the entry point must be able to demonstrate by means of a document or its annex, or in any other similar manner.

(3) has been revoked by the Board A/1786.



45 section (19.6.1997/600) accounting error has to be corrected in such a way as to clearly state what needs to be corrected, what has been fixed, and how to repair has been made.
Repair, adjustment and transfer the voucher is duly approved by the authenticating sign-on. If the amount of the expenditure of the budget, or posting to change the budget allocation of the budget laid down in the financial account, the voucher is approved as provided for in article 38 provides for the approval of expenditure. (30.12.2014/1435) section 46 (19.6.1997/600) the supporting documents shall be kept in such a way that each voucher shall, where necessary, to make them easier to find.

2 article has been repealed by the A/1786.

Accounting documents, account list and description of the accounting method and must be kept for at least ten years after the end of the financial year, in a way, that the account used to run the system and data processing method can be used without difficulty.
The supporting documents and the rest of the financial year, as mentioned in the third paragraph of the accounting data must be retained for at least six years from the end of the year, posting the order or otherwise in such a way that the connection between vouchers and entries can be readily ascertained.
More detailed provisions on the State of the branch shall, if necessary, the retention of accounting records.


Article 47 (December 29, 2009/1786) section 47 was repealed by A/1786.


The accounting unit accounting (December 29, 2009/1786) section 48 (December 29, 2009/1786) General ledger trial balance of the business records of the unit shall consist of 42 (b) the accounts referred to in paragraph 1 of the article.
The Chief of the accounting unit of the budget shall consist of 42 (b) referred to in article (2) of the accounts.


Article 49 (December 29, 2009/1786)


Ledger journal, as well as the business of the g/l accounts and the budgetary accounts shall be drawn up in at least on a monthly basis. The journal and the pääkirjoista is the latest in the context of the consolidation of the financial statements for the financial year on the basis of a comprehensive combination of which can be seen in the books as a whole.


section 50 (December 29, 2009/1786) has been repealed by section 50 of the A/1786.


section 51 (December 29, 2009/1786) the number of the accounting unit, taking into account the nature and extent of the activities of the author of the account, the type of accounting the financial statements of the author is to be considered.


Article 52 (December 29, 2009/1786) shall communicate to each calendar month, the account of the accounting unit of the monetary transactions signed the settlement. If the account the author's fee business is minimal, with the permission of the accounting entity of the settlement can be pidemmältäkin to the settlement period. The settlement, however, may be no more than the previous financial year. The accounting unit has to be checked.


Central accounting, section 53 (19.6.1997/600) State central accounting must be organised in such a way that it can be drawn up on the basis of the State budget, the State of the business records of the g/l trial balance and financial statements, as well as the State of the economy of the State budget, the Fund reports on the economy and on-balance sheet items.
State business records g/l shall be drawn up on the basis of the accounts and the accounting departments of business records. State budget General Ledger shall be drawn up on the basis of the accounts and the budgetary accounts the accounting departments of such undertakings. The accounting departments of account changes made to the data, and the central accounting entries must be stored in the verifiable way. (December 29, 2009/1786)
State budget general ledger accounts must be formed in such a way that they contain the budgetary accounts, the accounts of the appropriations carried over and the other 42 (b) the accounts referred to in paragraph (2). The budget accounts shall provide pääkirjasta for the State of the accounts for the financial year and the actual surplus or deficit of the experience accumulated over.
The accounts of the central records include the State referred to in subparagraph (1) above, the ledger books, the account referred to in article 54 declarations and reconciliations, 54 (a) the powers referred to in paragraph 2 of the article, and the use of notices, account lists and other necessary data to the central records. The State Treasury must be maintained in the accounting data, as it specifically provided for. (December 29, 2009/1786), section 54 (December 29, 2009/1786) laid down by the Accounting Unit and the State Treasury separately outside the budget of the State funds the account information, and are based on the account statement, as well as paragraph 42 (e) a reconciliation of the profit or loss shall be submitted to the Treasury for each calendar month of the central figures in the General accounts in the form decided upon by the State Treasury and at the time. The account statement is due to be signed for. Account-the notification shall be accompanied by the State Treasury by the other Club accounting treatment for the necessary information.


The powers of the monitoring (December 29, 2009/1786), section 54 (a) (December 29, 2009/1786) in the context of the monitoring of the powers granted shall be entered in the budget and the law are based on the powers and their use. In addition to the use of the powers in the context of the monitoring of the costs incurred by the authority will be monitored, and the power to use the resulting in subsequent financial years to meet budgetary needs.
State Office to provide more accurate monitoring of the provisions of the mandate. Powers and their use should be reported to the Treasury as it determines.
Chapter 7 (19.6.1997/600) and the effectiveness of management accounting, as well as other tracking system (07/04/04/254) section 55 (07/04/04/254) the Agency and the institution shall organise the accounts provided for in article 41, in addition to performance monitoring (performance accounting) in such a way that they produce an economic and reliable way: 1) the Agency and the data essential for external guidance; as well as 2) 63 and 65 of the annual accounts and the annual report provided for in the data.
The effectiveness of the monitoring system for the organisation of accounting and the rest of the continuity of the activities will be taken into account in such a way that the most important, in the financial statements and the annual report on the economy and efficiency of data may be reportable to compare the data for the current year, in addition to the two previous years.
The Agency and the institution shall organise the management accounting and its exploitation of the Agency and the institution of effective leadership, and 69 in section, as required by the internal control procedures.


56 section (21.12.2004/1253) unless the property subject to the purpose of use, the use of State investment in the assessment of the use of capital employed in the calculations and the other requirement for carrying out the evaluation of the preceding financial year to the State Treasury by the euro long term borrowing cost effective interest rate to the State.


Article 57 (07/04/04/254) section 57 is repealed A 07/04/04/254.


58 section (19.6.1997/600) the Agency and the body shall keep stock records in the control of the current assets, unless the amount of the State Treasury a special reason for an individual transaction. If the value of the property of the agency or body, the shift and the number is very limited, the agency or the body does not need to keep Exchange-property inventory records. In the latter case, however, the Agency and the institution at the end of the financial year to do an inventory on the Exchange property. State Office may lay down more detailed provisions in the inventory accounts.


59 section (19.6.1997/600) the Agency and the body shall be kept on the kansallisomaisuudesta and control of the fixed assets in the fixed assets accounts. State Office may lay down more detailed provisions in the fixed assets accounts.


Article 60 article 60 (19 December 2002/1175) has been revoked A 19 December 2002/1175.
Chapter 8 (19.6.1997/600) the General provisions of section 61 (December 29, 2009/1786) the accounting departments of financial reports shall be drawn up in an integrated manner.
Outside of the State budget funds in the financial statements shall apply mutatis mutandis the provisions of this regulation, the financial statements, the accounting departments of such undertakings unless provided for to the contrary.


62 section (07/04/04/254), Ministry of finance, if necessary, issue more detailed provisions on the financial statements and the accounting departments of the State and the State funds outside the budget, financial statements and attachments, as well as the preparation of financial statements. (December 29, 2009/1786)
The State Office will provide the necessary provisions on the financial statements and the financial statements, in addition to the technical submission to the Treasury, as well as the necessary instructions to the financial statements the accounting departments of such undertakings, as well as their annexes and the preparation. (December 29, 2009/1786)
The Ministry of finance may, in a particular case for special reasons allow a derogation from the provisions of this regulation relating to the financial statements.


The accounting unit's financial statements (December 29, 2009/1786) 63 section (December 29, 2009/1786) in the accounting entity shall draw up the annual accounts of each financial year. The financial statements of the accounting unit includes: 1 the operational effectiveness and the development of) the effects of a report on the activities of the social impact of development;
the implementation of the budget of a 2) the budgetary outturn account;
3) income and expenses a statement of income and expense;
4) the financial position of a balance sheet reflecting the balance sheet date;
5) attached to the information (notes).
Accounting unit 1 of the financial statements referred to in paragraphs 2 to 5 of the calculations and the data of the annexes shall draw up and communicate to the accounts comprise the financial statements, the due time designated by the State Office. The financial statements shall be drawn up and adopted at the latest by the end of February of the year following the financial year. (30.12.2014/1435)
The financial statements of the accounting unit and shall be signed by the heads of the agencies and institutions in charge of the accounting unit, each for its own part. If the agency or organization has a Board of directors or any other similar multi-member body for decision making by senior management and, this, too, shall adopt and sign the financial statements in respect of the agency or institution concerned. The Department of the Ministry of accounts shall be approved and signed by Chief Minister of the Ministry's Office for the official presentation of the master. If the Ministry of industry things to deal with is prescribed by a Minister, she will accept and sign the financial statements with respect to its own task.
After the adoption of the accounting of the financial statements of the unit shall be sent without delay to the financial statement to the Ministry, the State Audit Office and the Treasury. The financial statements will be placed in the State Treasury to maintain the General information in the data available on the Web service, subject to public law, subject to the decision of some of the components of the financial statements.


64 section (07/04/04/254) Accounting of the budget outturn account for the financial breakdown of the budget resolution shall be presented: (December 29, 2009/1786) 1), the information is carried over from previous financial years siirtyneistä and the forecast for the following year; as well as information on the budget allocated to powers of 2) and how to use them, the use of the expenditure incurred for the financial year and of the budgetary needs resulting from the use of the later financial years.

The budgetary outturn account, income and expense statement and the balance sheet shall be drawn up by the Ministry of finance, Ministry of finance, the formulas and other regulations.
The financial statements shall be drawn up in the calculations to verify the balance sheet breakdowns. (December 29, 2009/1786) section 65 (07/04/04/254) Accounting in the financial statements of the annual report of the unit shall include: (December 29, 2009/1786) 1), and in particular in the overhaul of the management review of the most important changes in activity, as well as an assessment of the effectiveness of management and its development in the course of the financial year (management review);
2) economy and productivity, performance and profitability of paid-for and yhteisrahoitteisen the development of the activities of the main analyses as well as the data (operational efficiency);
3 the number of the services and the level of public goods), the most important information, as well as the quality of the services and public service capacity, and the development of the most important information as well as the effects of the social impact of developments in clearing and settlement (the output of the information and quality management);
4 the most important information about the number of employees, personnel) from the structure of the various task groups, staff costs and their structure and the development of well-being at work as well as their intellectual capital as well as skills and the rest of the development and reproduction of the operations and services (human resources management);
the most important information about the accounting unit 5) State aid, as well as with other State aid, and for the EU to denounce the corresponding transfers, as well as the effectiveness of the investment expenditure, the accounting unit (the effectiveness of information transfer and investment expenditure); (December 29, 2009/1786) 6) financial statements analysis, which identifies the issues arising in the development of the accounting calculation of the structure of the economy and economic efficiency, and the links between the (financial statement analysis);
7 assessment of the internal control and the) risk management on the basis of relevance and adequacy of the prepared statement on the State of internal control and the needs of the development of the key (internal control evaluation and confirmation of the statement);
8 the most important information about the operation of the effects and impact) evaluations, if, during the year of the Treaty on the functioning of the wider the accounting unit is the impact and the effectiveness of the evaluation (the results of the evaluations); (December 29, 2009/1786) 9) summary of the resources under the responsibility of the State or any of the abuses and crimes, as well as other pre-trial investigation and legal proceedings, as well as other irregularities and offences and ongoing procedures (errors and irregularities on a summary of the data), as well as State aid authority, or any other State funding in the granting authority at the Agency and at the facility, in addition to a summary of the financial resources of the State aid or takaisinperinnöistä (for a summary of the data).
Article 1, paragraphs 2 to 5 of the operational effectiveness of the referred to in the information presented, as far as possible, by using the appropriate ID numbers, which will be supplemented where necessary, qualitative studies. The information shall include, in accordance with the laid down in article 11 of the comparisons of performance objectives, as well as explanations of the reasons for the deviation and the most essential.


Article 65 (a) (December 29, 2009/1786) section 65 (a) has been revoked by the Board A/1786.


Article 65 (b) (07/04/04/254) Unless otherwise permitted by applicable law, outside the budget of the Fund's financial statements include: 1 the operational effectiveness and the development of) the effects of a report on the activities of the social impact of development;
2) income and expenses a statement of income and expense;
3) the financial position of a balance sheet reflecting the balance sheet date;
4 a financial cash flows statement;)
5) attached to the information (see annex), including the use of the resources of the Fund for the plan or Fund budget information relating to the incident.
Otherwise, outside the budget in the financial statements of the Fund of the State, the provisions set out in this Regulation shall apply to the accounting unit accounts. (December 29, 2009/1786)


The definition of assets under section 66 (19.6.1997/600) on the balance sheet as a separate accounting entity takes control of the heritage assets, fixed assets, current assets, and financial assets. (December 29, 2009/1786)
That should stipulate is the State of the cultural and natural heritage of the property, the ownership of the primary purpose of the preservation and conservation of the property is. The Ministry of finance, if necessary, issue more detailed provisions on the kansallisomaisuudesta.
The use of the property are the objects, separately transferable rights and other assets, whose useful life as a productive factor extends to more than one financial year.
Inventories are to be consumed as such, or after processing or to plant and equipment.
Financial assets include cash, receivables, as well as in a form of financial assets.


66 (a) section (19.6.1997/600) on the balance sheet shall be entered in the corresponding national treasures and sufficiently broken down by expenditure on acquisition of fixed assets and other long term expenditure non-deleted part of the, as well as the status of items as well as an asset deferred acquisition costs and financial assets. The revaluation shall be entered in the shareholders ' equity, provisions and liabilities, valuation items, broken down by long-and short-term debt. It is considered to be a long-term debt or the portion of the debt, which is due to be paid for one year or for a longer period of time. If the agency or organization is getting so far, for which the agency or the body itself is in debt, and the debt will be reported separately on the balance sheet.
Resources and capital, which is restrictive provisions, shall be shown in the balance sheet.


Article 66 (b) of the cost of acquisition of the property (19.6.1997/600) acquisition cost shall be counted against the acquisition of the asset and incurred variable expenses.
If the acquisition of the asset and the amount of expenditure is an essential element in the manufacture of fixed cost provided for in subparagraph (1), may be waived in such a way that, in addition to a share of the cost of acquisition of the asset will be read and the manufacture of related costs.
Aktivoituun the cost of the expenditure incurred in relation to the acquisition of the asset and the manufacture of read is to be able to figure out cost accounting or calculations.
The transfer of the management of the accounting between the entities is recognised as an expense in the business records of the asset at cost after 66 66 (f) and (g) the reductions referred to in article was, up to the point of the time. (December 29, 2009/1786)
State Office to provide more detailed provisions on the definition of the cost of acquisition of the property.


The valuation of balance sheet items 66 (c) of section (19.6.1997/600) shall be recorded in the financial statements: 1) to the claims at face value, however not more than likely;
2 the financial assets securities and) other financial assets are lower than the cost of acquisition or, if the supply of the balance sheet date, the likely price is lower, this basis;
3 born in the context of the issue of the debt) liabilities profit or loss adjusted at face value, or if the debt is tied to the index, or the rest of the reference argument, it is appreciated that a higher value of the reference criterion has changed; (19 December 2002/1175)
Foreign currency denominated assets as well as liabilities denominated in a foreign currency and other liabilities shall be translated into euro at the rate published by the European Central Bank for the financial year, according to the last. If the assets, liabilities, or other commitments, however, agreements or otherwise tied to a particular course, they will be converted to euros in accordance with it. (21.12.2004/1253)


The increases in the value of the 66 (d) of section (19.6.1997/600) If kansallisomaisuuteen or fixed assets belonging to the land or water area of a building, the value of a security or other asset to compare inventories at the end of the financial year to be significantly greater than the cost of the acquisition balance sheet permanently, may be entered in addition to the cost of not more than likely out undeleted on price, and the difference between the cost of the increase in the value of the undeleted. The increase in the value of the corresponding number is a major component of the valuation of liabilities. If the value of the increase turns out to be in error, it is to be withdrawn.


The balance sheet breakdowns 66 (e) section (19.6.1997/600) the breakdown of the balance sheet by groups listed at the end of the financial year had a priceless and fixed assets or additions and deductions during the year, inventories and financial assets and other long term expenditure and long-term investments, which have been recognised at the (activated) as well as the liabilities.
The balance sheet breakdowns will be to draw up, where appropriate, clear text koneelliselle media a Dark Lord defeat vindoo barvel depending on the amount of the State Treasury. (December 29, 2009/1786)
The balance sheet breakdowns must be dated and signed by the authors of them. Koneelliselle specification of the verification of the author (s) and your instrument drawn up at the time by the label. (December 29, 2009/1786)


Sequencing, as well as in the calculation of income and expense balance sheet 66 (f) of section (19.6.1997/600)


The financial statements for the financial year of the business accounting of revenue should be recognised as income. The revenues are deducted as expenses the business accounting management, for which the corresponding output is released, as well as other expenditure, which is likely to be longer to get the corresponding value-for-money and losses. Other commercial records management may be activated, as hereinafter provided.
If the scope of the different stages of a significant transfer of proceeds from the performance and the result is the State budget 5 (b) in the manner provided for in section (2) of the targeted phase of the transfer for the financial year as income or the corresponding part of the performance stage of manufacture, supply, you must post the performance in the business accounting on the basis of the income transfer phase or State of completion. All of the accounting entity must follow the same criteria as referred to in sub-section should be recognised as income in the income recognition. (December 29, 2009/1786) 66 (g) of section (19.6.1997/600) at the end of the financial year, the remainder of the cost of inventories is activated. If the probable cost of inventories or disposal of a fixed asset in the paid operation of the exchange price is less than the difference between the cost of acquisition at the end of each financial year, however, it is recorded as an expense.
National treasures and the cost of fixed assets are capitalized and recorded the effect of, in due course, according to the plan, in the form of an expense.
If other long-term expenditure has been activated, they must remove the effect, in due course, according to the plan.
Income and expense statement, or in the balance sheet or income of the financial year shall be deducted from their attachment to national treasures and other long term expenditure depreciation of fixed assets and balance sheet items, broken down on the basis of the report, as well as depreciation of the criteria and of any subsequent amendment affecting them. Depreciation plans and their amendments shall be drawn up in written form and be accompanied by the breakdown of the balance sheet.
State of the branch shall, if necessary, more detailed rules for drawing up the plans, as well as depreciation and depreciation to be staggered by the way.


The annexes to the financial statements, the accounting unit (December 29, 2009/1786) 66 (h) section (07/04/04/254) Accounting in the financial statements is set out in the annex shall be presented: (December 29, 2009/1786) 1) data in drawing up the financial statements, on the principles, the principles applied in the valuation and the criterion relating to the rate used in accordance with the Agency's foreign currency assets and liabilities, and the institution and other commitments, as well as the comparability of the financial statements of the Finnish cash in the financial statements of the previous year;
2) budget toteutumalaskelmaa a complementary statement nettobudjetoiduista of revenue forecasting and budget;
information on the assessment of the situation as regards exceedance of appropriations 3);
4 the data of the appropriations carried over cancelled);
5) a breakdown of the costs, which includes a report on the distribution of the costs of the Agency and staff remuneration and the performance criteria for the items on the salaries, fringe benefits, and the total value of the debt, pensions, vacation pay and other personnel expenses;
6) a statement setting out the criteria and the depreciation of the changes referred to in paragraph 7, if must be presented; (30.12.2014/1435) 7) with a report on the use of the property, as well as the national and the depreciation of other long term expenditure, broken down by balance sheet items, if the value of the sum of the depreciation and reductions of at least EUR 1 000 000; (30.12.2014/1435) breakdown of financial income, 8) if they have at least EUR 100 000, or EUR 10 000 or more negative, and a breakdown of the financial costs, if they have at least EUR 10 000 to EUR 100 000, or at least the negative; (30.12.2014/1435) breakdown of the Agency and the institution of State 9) the budget of the economy, at the end of the financial year of the loans;
10 the Agency's and the body) with a report on the management of different types of shares and other securities equivalent to shares as well as the conclusion of the Agency and the institution's equity investments;
statement of the off-balance-sheet financial items, 11) if these include other items like cash, bank accounts and other financial assets as well as the treatment of the assets, or if the State guests lodged these items are of a total duration of at least 10 million euros, and an explanation of the management of the State budget to the Agency and the institution's debt and its modifications; (30.12.2014/1435) breakdown of the Agency and the institution to grant 12), at the end of the financial year of the existing State guarantees, the State guarantees and other liabilities;
included in the balance sheet accounting unit 13) specification of the funded assets; (December 29, 2009/1786) a breakdown of the accounting unit on the balance sheet 14) sisältymättömistä, the Agency and the management of the funded assets, foundations and associations; (December 29, 2009/1786) 15) by the Ministry of finance reports;
16) the adoption of a correct and sufficient information necessary, other additional information.


The Ministry's accounting statement (07/04/04/254), section 66 (i) (07/04/04/254) the Ministry shall each year, not later than the 15th day of June of the year following the reasoned statement of the accounting unit and the State administration of the sector on the annual accounts of the Fund and of the measures to which the financial statements and the audit report of the Federal Audit Office and other accounting entity or on the activities of the Fund outside the budget of the State and the economy, as well as reports on the financial statements and opinions. For the preparation of the position of the Ministry is to develop and obtain the necessary reports and evaluations. (December 29, 2009/1786)
Financial statements statement of the Ministry is to give an assessment of the effectiveness and its: 1) and the result laid down in accordance with article 11 of the achievement of the objectives;
2. the criteria for the effectiveness of the reporting guidance) and the point of view of the relevant Department of accountability, as well as database development needs;
3) what measures, as well as the accounting unit or fund any of the accounting offices and institutions belonging to the unit, it is necessary to take account, in order to improve the effectiveness of the decision, and;
4) what measures the Ministry will take in order to improve the effectiveness of the financial statements and the.
(December 29, 2009/1786) (3) has been revoked by the Board A/1786.

The Ministry of finance and the Ministry of information must be sent to the State Auditors in a position paper, the State Audit Office and the Treasury. Statements will be placed in the State Treasury to maintain the General data on the Web available to your service, the position with regard to some elements of the public, unless otherwise permitted by applicable law.


The State of preparation of the financial statements and the annual report of the Board (30.12.2014/1435) section 67 (07/04/04/254) the budgetary outturn account shall be drawn up in the State budget, on the basis of the powers of the Chief and monitoring data. The budgetary outturn account shall contain information concerning the income and expenditures of the Directorate and the Department or section, as well as under the section, chapter and accuracy, as well as relevant resolutions to be presented to the revenue estimate of the number of accounts and the accounts belonging to the comparison between the budget and the State. Outturn account details of the transfer of the appropriations carried over from previous financial years siirtyneistä, and the following year transferred to transfer the amount of the money. In the context of the outturn account is presented with an accuracy of information section as well as section, and powers and how to use them for the financial year, the expenditure incurred for the use of the budgetary needs for the financial year and subsequent financial years resulting from the use of. (December 29, 2009/1786)
If the State budget Act, section 3 (b) of the amount corresponding to the surplus quantity referred to in paragraph 1 has been taken as cover for the budget, the State budget in the context of the budgetary outturn account as a separate item of revenue. If the amount of money that has been taken in the budget section in order to cover the deficit, the amount referred to in paragraph 2, the money will be presented as a separate item in the context of the budgetary outturn account for the expenditure. In addition to the title and section of the outturn account for the title is presented or the accuracy of the statement of revenue, and an estimate of the number of accounts as well as accounts and a comparison of the budget after the end of the financial year referred to in subparagraph (1) of the said article of the cumulative surplus or deficit of the previous financial year and at the end of the current financial year.
Income and expense statement of the State as well as the State of the balance sheet and the cash flow statement is drawn up in the accounting departments of sales records based on the information on the account on the basis of the Ministry of finance laid down by the Chief Accountant of income and expense statements, balance sheets and financial statements according to the formulas. Agencies and institutions, as well as income and expenses for the mutual effects of the assets and liabilities are eliminated, taking into account the materiality. The Ministry of Finance shall, if necessary, more specific provisions. (December 29, 2009/1786) section 67 (a) (07/04/04/254) attached to the financial statements shall be presented in the State: 1) the data in drawing up the financial statements, on the principles, the principles applied in the valuation and the criterion relating to the rate in line with foreign currency assets and liabilities used to express and other commitments, as well as the report of Finland on the comparability of financial statements into money the previous year's financial statements;
2. the budget of the amending budgets), the information changes;

3) information is provided to the budget estimate of the appropriations;
4 the data for the financial year appropriations carried over cancelled);
a breakdown of the State financial revenue, and 5)-expenses;
the adoption of the budget of the State of the economy 6) loans;
7) with a report on the State of the shares in the operating and financial assets and shares, as well as the conclusion of the equity investments of the State;
8 amendments to the State budget debt);
9) with a report on the State of the budget debt maturity distribution of duraatiosta;
breakdown of State off-balance-sheet financial items, 10);
the State budget finances the Treasury 11) with a report on the accounts of the need for and the liquid assets;
at the end of the financial year, of 12) report on State guarantees, guarantees and other commitments of the State responsibility of the State;
13 the adoption of correct and adequate information) other necessary additional information.


Article 67 (b) (07/04/04/254) State Office will draw up a proposal for a decision, including its annexes, and shall submit it to the Government account, signed by the end of March of the year following the preparation of the annual report of the Board for the Ministry of finance. In addition, the Ministry of Finance of the State of the branch shall draw up an annual report on the preparation of the necessary studies requested by the Government. (30.12.2014/1435)
Proposal for a decision of the Government of the State of the branch where the account should contain the State Treasury management of the assessment and validation by the statement referred to in article 69 on the appropriateness of the adequacy of the internal control and State records and the financial statements of the State and their annexes on compiling and related procedures.
The Government of the State of the branch shall draw up the annual report of the Institute of the Ministry of industry against civil liability in respect of the preparation of the proposal for the description of the effectiveness of the required financial statements and accounts of the State, based on the calculations and reports in a manner determined by the Ministry of finance, more specifically. (30.12.2014/1435)
State of the branch shall be kept for the proposal for a decision of the Government account, including attachments, evaluation and confirmation of the statement, the reports referred to in article 68, as well as the accuracy of the financial statements of assurance on the calculations and other data, as it specifically provided for. (21.12.2004/1253), section 68 (December 29, 2009/1786) the annexes to the State for the purpose of drawing up the financial statements and the accounting unit and outside the budget of the Fund of the State, shall be submitted to the Treasury of the order by the time of the accounting entity or Fund in the accounts and the financial statements are based on, the reports issued by the State Treasury.


68 (a) of section (30.12.2014/1435) for the preparation of the annual report of the Board of the Ministry shall submit proposals for the State budget act in the manner laid down in article 18, the correct and sufficient information, as well as in the performance description consisting of the other Board annual report to be incorporated in the framework of the preparation of its proposals in the annual report required by the Prime Minister's Office and the Ministry of finance, in accordance with the provisions laid down by the time limits and other.
The Ministry has given the Government a leader in its business institutions and non-State funds in the budget, the financial statements set out in the Prime Minister's Office and the Ministry of finance, in accordance with the provisions laid down by the time limits and other.
The Ministry shall be responsible to the Ministry of Finance of the Government the drafting of the annual report and the necessary information and explanations.


68 (b) of section (07/04/04/254) of the Ministry of the industry, a description of the effectiveness of the activities should include: 1) of the Ministry of industry and an overview of the main changes that have occurred, as well as an assessment of the effectiveness of social development and the operational effectiveness in the field of the administration of the Ministry of the course of the financial year;
2) review of the work of the most significant changes and risks in the operating environment of the industry, together with an assessment of their contribution to the financing of social activities and the effectiveness of the State, as well as the development of the operational effectiveness in the field of the administration of the Ministry as well as the organisation of risk management in the field of governance;
the most important information about the State of the activity 3) and financing the development of the social impact of the measures on the effectiveness of the Ministry of the industry and the cost;
the most important information about the Department of 4) in the field of the transfer of the Administration and review of the effectiveness of the expenditure allocated to the activities financed by the operational effectiveness;
the most important information about the Department of 5) in the field of the administration of the sales and reviews the effectiveness of the expenditure, the profitability of the investment, we are concerned with and;
a summary of the information management sector 6) the most important as well as the agencies and institutions referred to in article 65 in operational efficiency, and quality management, as well as the development of human resources management;
7 the most important summary information and reviews of the Ministry) in the administration of State institutions and the development of the economy and the performance of the funds;
8 the Ministry of State-owned companies in the industry) a review of progress and owner of the policy, as well as the most important information about the State of the rest of the business trends;
the State of analysis of financial statements and 9) Ministry agencies and institutions, as well as the financial statements of the institutions and of the State of the business of the funds arising from the administration of the economy and finances, structure and development of the most fundamental aspects of the economy and the effectiveness of the development;
the most important information about the results of the State's 10) the functioning and financing of määrävuosittaisista and impact assessments in the industry, if the course of the financial year was the wider impact assessment.
Under paragraph 1, the effectiveness of the information referred to in paragraphs 3 to 7, as well as, where applicable, the information referred to in subparagraph (1) are presented by others, as far as possible, by using the appropriate ID numbers, which will be supplemented with qualitative studies. The information must also include comparisons with the draft budget, the preliminary result of the objectives set out in the explanatory statement, as well as the result of the objectives laid down.
The State Council and the Ministry of finance may lay down more detailed provisions on the industry's performance in the annual report of the Board to be taken, as well as the description of the other studies. (30.12.2014/1435) Chapter 9 internal control under section 69 (in his introductory statement/263) the Agency and the management of the establishment must ensure that the Office and the plant will be taken to the economy and the scale and content, as well as the risks involved in relation to the relevant procedures (internal control), which ensure that: 1) the Agency and the Department of the economy and the legality and effectiveness of the activity;
2 in the management of the funds of the Agency and the institution) and the protection of the property; and 3 the external to the Agency and the institution's management and) steering a true and fair view required by the Agency and the Department of Economics and business.
Procedures to be borne by the agency or institution must also cover the management, as well as the välitettävänä or the Agency and the body functions and tasks, which it has given to other agencies and institutions, entities or private or for which it is responsible.
Service, the Management Board of the Agency is responsible for 24 of the law on the State budget (b) internal control referred to in article in so far as the accounting functions of the unit is transferred to the service centre to service agreement. (30.12.2014/1435)
The accounting unit, the Agency and the institution that the procedures referred to in subparagraph (1) shall also include the accounting unit. (December 29, 2009/1786) section 69 (a) (07/04/04/254) internal control procedures shall take into account the right of the European Community, the activities of the Agency and the body. In addition, account must be taken of the general standards and recommendations for internal controls.


Article 69 (b) (December 29, 2009/1786) the accounting unit will be the economic rule. If the accounting unit includes a number of agencies and institutions, the decision to adopt the accounting unit of the naming of the economic rule said the agency or body, after consultation with other agencies and institutions belonging to the same accounting unit.
The financial regulations shall lay down more detailed rules: 1) the organisation of the operational and financial planning, budget proposals and the drafting and adoption of the goal of the proposals, as well as the result of the implementation of the objectives set out in the budget and, together with the Agency's or institution's internal economy, budgets and activities of the plans for the drafting and adoption of the objectives and results;
2 the organisation and financial management functions), procedures, and responsibilities for financial management as well as other essentially internal control and information relevant to the risk management to be concluded;
3) if accounting unit includes a number of agencies and institutions, with a separate management and tasks based on a legal or regulatory agency or body, the accounting unit and its management powers in financial management positions;
4 the unit of payment) for the ledger accounts of users and the use of the procedures, the adoption of criteria for the collection of revenue, cost of revenue collection, ensuring the maintenance of, and the commitment of the procedures, the adoption of procedures, as well as, expenditure and expenditure recognised as chargeable to the maksuunpanosta; (30.12.2014/1435) 5);
6) performance and management accounting as well as the rest of the organisation of the monitoring system;

the accounting unit for financial management and 7) related to the security of information systems;
8 the procedure for the transfer of an asset in the accounting unit);
9 the procedure for the determination of errors or irregularities in the economy);
10) accounts and the preparation of the annual report.
In addition to the economic rule to give the activities of the agencies and institutions related to the unit of the other provisions. The financial regulation may lay down that some of the economic rule administration under this regulation to the internal workings of the issues will be given to the economic provisions of the Agency and the body instead of the rule in coming to the other by-laws.
Economic rule must be drawn up in such a way that it, along with the agencies and institutions for the management of the rules adopted on the basis of acts and with the appropriate and sufficient grounds for 69 and 69 (a) of the internal control procedures provided for in article.
State Office can provide the content of the provisions of the financial regulation the accounting unit. And (2) of the financial regulation referred to in the other by-laws, as well as any amendments thereto, shall be communicated to the Ministry of Justice, the Federal Audit Office and the Treasury.


Article 69 (c) (07/04/04/254) the Agency and shall at the request of another agency and its powers of management control work or administrative inspection and draw up the necessary documents, if: 1) to the applicant, the agency or institution or body is required, the Agency continues to use, or for use in, the financing of the State addressed, or under the responsibility of the applicant, on the basis of the law of agency or otherwise, of the funding;
2 the address of the agency or institution and a consumer for the granting of access) of the State funds or other funds for co-financing of a project under the responsibility of, or otherwise has control of, or under the responsibility of the requesting agency or control measure or funded in whole or in part;
3) in the case of other supervisory or inspection by the agency or the requesting measures and requested the establishment of a common project or activity.


70 section (in his introductory statement/263) the Agency and the management of the establishment must arrange for an internal audit, if it is justified by the need to 69 and 69 (a) of the internal control procedures provided for in article. The role of internal audit is to determine the appropriateness and adequacy of the management of the internal control and to carry out the tasks of verification established by the management.
With regard to the organisation of internal audit, to take into account the relevant public standards and recommendations.
The role of the internal audit procedures and the provisions of the agency or Department in your organization will be provided by the Office of internal audit in the by-laws, or the body itself to confirm. The Statute shall be notified to the internal audit of the Ministry concerned and the State Audit Office.


section 71 (07/04/04/254) in the context of the Ministry of Finance's internal control and risk management Advisory Board.
The Advisory Board shall be to: 1) to monitor and evaluate the risk management, internal control and the organisation of space and procedures as part of the State administration, methods and the overall development of the functioning of the internal controls and procedures, as well as the recovery of the economy and the functioning of the control and management;
2) take the initiative as part of the risk management, internal control and its development;
3) coordinate the procedures for the authorities, agencies and institutions in the administrative control of internal control and financial management, as well as to prepare in the necessary measures;
4 the Organization of internal audit) to monitor and evaluate the quality and effectiveness of the operation of the space, the management, exploitation and control, as well as the methods and the overall development of the internal audit as well as to take initiatives for the development of the internal audit and recovery;
5) organized by the various agencies and institutions in cooperation with internal audit and reconcile the necessary in the various agencies and institutions of the internal audit activities and the exploitation of results;
6) to monitor and evaluate the European Union's control over the funds, and the reporting of verification, as well as those in Finland, as well as to coordinate and develop the various authorities, agencies and institutions, as well as the measures and procedures in the development of the necessary measures to coordinate and prepare;
7) to deal with a preliminary financial regulation applicable to the general budget of the European communities on the application of Council Regulation (EC, Euratom) No 2342/2002 1605/2002, as referred to in article 143 of the Finnish response to the Commission of the European communities, the Court of Auditors ' annual report;
8) to monitor and evaluate the activities of the agencies and institutions of the State or of the State or any of its components of the funds or property, the situation of abuse and crime, as well as to coordinate and develop the various authorities, agencies and institutions, as well as the activities and procedures in reporting on irregularities and errors;
9) to deal with a preliminary article 280 of the Treaty establishing the European Community referred to in paragraph 5 of the report from Finland if the data to consolidate is in;
10) organize the training of, and collaboration between, and to consolidate and disseminate good practices, as well as to prepare proposals for recommendations and deliver opinions on industry issues.
The State Council set the amount of the Advisory Board, as well as a Chairman and a Vice-Chairman, as well as alternates to the members of the individual members and for a term of three years. A Chairman and a Vice-Chairman of the Advisory Board shall be the Ministry of finance, Ministry of Finance officials from the controller action. Advisory Board will be representative of the Ministry and, where necessary, the representatives for each of the Advisory Board of the Central yhteistyötahoista in the industry, as well as the financial administration and management of public finances and the economy, control and inspection experts. (15/1277)
In the negotiations may be for the preparation of the issues to be negotiated in the Chambers. The Ministry of finance invites the members of the Chambers. The Advisory Board can give the task in the hands of the Chamber.
Chapter 10 miscellaneous provisions article 71 (a) (28.10.1994/927) in the context of the State of the branch may be in a State of good accounting practice to promote the Accounting Board, hereinafter referred to as the Accounting Board, which can give the State authority, the accounting unit, outside the budget of the Fund and the State of the application by the opinions and recommendations of the business establishment for accounting and financial reporting in the decision on the application of the provisions of the regulations, and guidelines, as well as to take initiatives and make recommendations to the Government on the preparation of the financial statements and accounting as well as their development. The Accounting Board may also issue opinions on major projects for the development of accounting in General. (December 29, 2009/1786)
The Accounting Board is the Chairman and not less than six and not more than eight other members, each of which is, apart from the President, a personal Deputy member. The Ministry of Finance shall appoint the Chairman, the members and alternate members for a term of three years. The Board shall elect from among its members a Vice-Chairman. The Board may elect from among its members to prepare for the Chambers to set things. The Board and the Division shall have the right to hear the experts. The Board of the Office of the Secretary of the accounting functions and the required services will be the staff of the Office of the State of the branch's work. (17.2.2005/99)
The members of the Accounting Board, the members and the experts ' fees and travel costs to strengthen the Ministry of finance. The Board shall, by the end of March each year at the latest, draw up a report on their activities in the preceding calendar year to the Treasury. The report shall be transmitted to the Ministry of information. (December 29, 2009/1786) section 72 (in his introductory statement/263), the establishment of the Agency and the management of the State-owned machinery, equipment, rolling stock, equipment, and other items, as well as the intellectual rights can be traded separately (the State movable property), if the value is the fair value of the property, the originators of significant or, if it has not been reliably ascertained, in accordance with a value of more than EUR 1 000 000 in the ledger. (on 12 December 2001/1252)
The donation from the sale of movable property shall be considered to be an important State, which ensues from the movable property, or if an important point of principle involved in the disposal of the economic, cultural, or other similar reasons.
The above, does not apply to the management of movable assets between the agencies and institutions.


72 (a) section (in his introductory statement/263) donation from the sale of movable property shall be used for the State of the State the most economical way.
Movable property shall be made available, at a price that is lower than the open market value in the following situations, if the donation is to be regarded as State of the interests of the economically justified and appropriate: 1) where the supply takes place in the context of the acquisition of the new property;
2) after which ensues from the movable property or on an important matter of principle involved in the disposal of the economic, cultural, or other similar reasons;
3) when the supply of movable property can be used to avoid incurring a significant financial loss to the State;

4) when the supply takes place the State agency or institution staff aimed to be a sale, if the sales are carried out for direct sales, on the basis of the tenders or auctions.
The (2) 1-in the cases referred to in paragraph 3, the State movable property shall be made available, also free of charge, if the donation is to be regarded as State of the apparent interests of legitimate and appropriate.


72 (b) of section (in his introductory statement/263) of movable property that is disabled, shall be made available, free of charge, if the donation is to be considered the point of view of the interests of the State to be well founded and appropriate: 1) a non-profit-making purpose or for the protection of the environment, education, public cultural activities related to the purpose or comparable;
2) to engage in cooperation with our EU neighbours and the related purpose;
3) development cooperation and related purposes; or 4) crisis management operation and other similar international cooperation. (December 29, 2009/1786) 72 (c) of section (in his introductory statement/263) the amount of the donation of securities must be regarded as a minor, if: 1) for the disposal of securities, the fair value of the share of the community does not exceed EUR 1 000 000; (on 12 December 2001/1252) 2) securities are delivered at least their fair market value;
3) out does not mean a simple majority or qualified majority voting in the State or to a minority stake.


72 (d) of section (December 29, 2009/1786), a government agency, the body and the outside of the State budget, the Fund is allowed to receive donations and Wills (green paper) (Endowment), if the funds are available from the host agency, institution, or for the purposes of the tasks of the Fund and, if the terms of the donation funds are acceptable and the receipt of funds can be considered otherwise.
The Endowment is to be returned, if they cannot be used for the purpose for which it was provided. If it is not possible to donate funds, the Endowment is to be used for the purpose for which most closely matches the donation of the original intent.


section 73 unless expressly provided otherwise, the provisions of Chapter 3 to 9 of this Regulation shall not apply in respect of the business establishments, but is in effect, what the State law is enacted.


more detailed provisions on the application of this regulation in article 74 shall, if necessary, the Ministry of finance.
Chapter 11, section 75 of the entry into force of This Regulation shall enter into force on 1 January 1993.
This regulation repeals the State budget Decree of 13 May 1988 (424/88), as amended.
Before the entry into force of this Regulation may be to take the measures needed to implement the regulation.


76 in the implementation of the budget for the financial year 1992, the section of the State, as well as to the accounts and the financial statements for the financial year 1993, the structure of the budget in force at the time of entry into force of this Regulation shall apply to article 75 of the annulled the provisions of the regulation referred to in paragraph 2.


77 section until otherwise provided pursuant to this regulation, shall continue to apply under section 75 of the Act, the provisions of the said regulation adopted pursuant to the annulled for more accurate, to the extent that they do not conflict with the provisions of this regulation.
The article referred to in paragraph 75 of the annulled regulation, issued pursuant to the provisions of the entry into force of this regulation, were valid permits to remain in force in so far as they do not conflict with the provisions of this regulation.


Article 78 the financial agency shall lay down the financial rules referred to in article 26(2) no later than 1 June 1993. Until then, continue to apply to section 75 (2) of the Statute of the annulled regulation, as established pursuant to the account and any other by-laws, to the extent that they do not conflict with the provisions of this regulation.

The change of the date of entry into force and the application of the acts: 28.10.1994/927: This Regulation shall enter into force on 1 November 1994.
Article 24 of this Regulation shall, however, enter into force on 1 January 1995. The third paragraph of article 5 of the regulation, paragraph 2 shall apply for the first time in the 1995 budget.
Before the entry into force of this Regulation may be to take the necessary steps of the implementation of the regulation.
At the time of entry into force of this regulation, pursuant to article 24 of the legislation in force, the rights given are, to the extent they do not conflict with the provisions of this regulation, a decision of the Ministry of finance, for the time being in force until otherwise provided.




c 248/1587: This Regulation shall enter into force on 1 January 1996. Before the entry into force of the regulation may be to take the necessary steps for its implementation.




on 12 December 1996/1042: This Regulation shall enter into force on 1 January 1997.
65 of this regulation and article 65 (a) shall apply for the first time for the year 1997 on the annual report to be drawn up, where at the date of entry into force of this Regulation shall apply to the provisions in force.
Before the entry into force of this Regulation may be to take the necessary steps of the implementation of the regulation.




19.6.1997/600: This Regulation shall enter into force on 1 January 1998. Article 46 of the regulation of 3 – 5 article, however, enter into force on 1 July 1997.
Before the entry into force of the regulation may be to take the measures needed to implement the regulation.
The State Audit Office prior to the entry into force of the regulation by the authorisations shall be valid for the period mentioned in the authorisation decision, the terms and conditions set forth in the decision, provided that they do not conflict with the provisions of this regulation.
Account of the agencies begin their balance sheets in accordance with the uniform principles shall be prepared. They shall be drawn up in accordance with this regulation, 64, 66 and 66 (e) the provisions of section. More detailed provisions on the opening balance and the related asset counting to give the Ministry of finance. State Office to provide the necessary additional provisions.
The opening balance sheet of the State is preparing a State Office and accepted by the Council of State, the Government plenary session. Account opening balance sheet for the Agency will accept and sign up for an account the Agency's Manager. If the account the Agency shall have a Governing Board or any other governing body, approves the opening balance.
Outside of the State of the budget funds opening balance shall be drawn up in accordance with the provisions of this Regulation shall apply mutatis mutandis to the opening balance sheet for the fiscal agencies, unless provided for otherwise.
The financial statements in accordance with this Regulation shall be made for the first time for the financial year 1998. The account of the Fund outside the budget of the Agency and must be included in the previous year's income and expense statement, balance sheet and the balance of the outturn account for the first time in the financial statements, which shall be drawn up for the 1999 financial year.
The accounts for the financial year 1997, the State of the rest of the accounting and the financial statements at the time of entry into force of this Regulation shall apply to the provisions in force.




furnished until 29 August 1997/823: This Regulation shall enter into force on 1 September 1997.
Before the entry into force of the regulation may be to take the necessary steps for its implementation.




1998/11:11 This Regulation shall enter into force on 1 January 1999.
42 (c) of the regulation, 42 (d) and (f) of article 42 shall apply for the first time the agencies and institutions as well as outside of the State of the funds of the State budget for the 1998 accounts, as well as article 63 of the regulation, the operating for the first time in the financial statements of the financial agencies in 1998.
Before the entry into force of the regulation may be to take the measures needed to implement the regulation.




in his introductory statement/263: This Regulation shall enter into force on 6 March 2000.
Before the entry into force of the regulation may be to take the measures needed to implement the regulation.




on 14 December 2000/1054: This Regulation shall enter into force on 1 January 2001.
Article 41 (c) of the regulation shall apply with effect from 18 December 2000, however.
Before the entry into force of the regulation may be to take the measures needed to implement the regulation.




on 12 December 2001/1252: This Regulation shall enter into force on 1 January 2002.
Before the entry into force of the regulation may be to take the measures needed to implement it.




August 22, 2002/718: This Regulation shall enter into force on 1 September 2002.




19 December 2002/1175: This Regulation shall enter into force on 1 January 2003.
Regulation shall apply for the first time in the budget for the 2003 financial year, the accounts and the financial statement.




on April 24, 2003/321: This Regulation shall enter into force on 24 April 2003.
Article 4 of the regulation shall apply for the first time in the budget for the financial year 2004.




20 November 2003/936: This Regulation shall enter into force on 20 November 2003.
Regulation shall apply for the first time in the budget for the 2003 financial year.




07/04/04/254: This Regulation shall enter into force on 15 April 2004.

66 (f) of the regulation article 67 (a), as well as, 67, 68, 67, 68 (a), (b), 68 (b) and (c) of article 69 shall apply for the first time in the budget for the financial year 2004 and for the financial year 2004, the post to General Ledger, accounting and financial reporting. Agencies and institutions must be given to the Treasury for the financial year 2004, as determined by the State in order to draw up the necessary information to the budgetary outturn account and the reports and how to use them.
Regulation 1 (b), 11, 15, 23, 29, 30 and 37-39, article 41, article 42, paragraph (a), as well as 54 (a), 55, 62 and 65, 65, 65 (a) (b), 66 (h) and (i) of article 66 shall apply for the first time for the financial year 2005 in the budget and in the accounts for the financial year 2005, the calculation of activity and financial reporting.
8 to 10 of the regulation shall apply from the beginning of 2006 for the start of the planning period and economic planning.
The account of the Agency's financial rules will be reformed to meet the requirements set out in paragraph 69 (b) not later than 31 December 2005. However, the economic rules no later than 1 January 2005, to be 29, 30 and 37 to 39 and 69 (b) of subsection 2, the provisions referred to in paragraph 4.
Before the entry into force of the regulation will be to take the measures needed to implement the regulation.




21.12.2004/1253: This Regulation shall enter into force on 1 January 2005.
Before the entry into force of the regulation may be to take the measures needed to implement the regulation.




17 February 2005/99: This Regulation shall enter into force on 1 March 2005.




on 14 June 2007/677: This Regulation shall enter into force on 15 June 2007.




18 December 2008/973: This Regulation shall enter into force on 1 January 2009.




December 29, 2009/1786: This Regulation shall enter into force on 1 January 2010.
Article 33 of the regulation shall apply to all applications that have been initiated after the entry into force of the regulation.
The regulation in force at the entry into force of this regulation, the use of mechanical media, section 44 (3) of section 2, article 46, article 47 and 66 (e) requirement-based authorisation procedure shall be followed until the State Treasury is given in section 41 (c) (4) and 66 (e), the provisions referred to in paragraph (2).
Section 63 of the regulation shall apply for the first time in the financial statements to be drawn up for the year 2010, the accounting unit.
At the time of entry into force of this regulation, the regulation in force, article 65 (a) and section 66 (i) shall apply to the annual report to be drawn up for the year 2009.
This regulation repeals Council of State decision on the yleismääräyksiksi of the receipt of the donation and use of the resources and the will of the State offices and institutions (35/1974).




15/1277: This Regulation shall enter into force on 16 December 2011.




30.12.2014/1435: This Regulation shall enter into force on 1 January 2015.
Article 63 of the regulation shall apply for the first time in the financial statements of the accounting unit which shall be drawn up for the year 2015.
Regulation 67 (b) the obligation provided for in paragraph 1 of the draft decision, including its annexes, and give it to the Government account, signed by the end of March of the year following the Ministry of Finance shall apply for the first time for the year 2015, the annual accounts to be drawn up in the State.