Key Benefits:
See the copyright notice Conditions of use .
In accordance with the decision of the Parliament:
There is an independent State Audit Office in the context of the proceedings (Audit Office) .
The task of the Audit Office is to verify the legality and regularity of the financial management of the State and to verify compliance with the State budget. It is not for the Office to carry out audits of the financial management of the Parliament, the funds available to the Parliament, the Bank of Finland and the National Pensions Office.
The Office's right to inspect transfers of funds between Finland and the European Communities shall be regulated separately.
The Office shall carry out the implementation of the provisions of the Treaty on Stability, Coordination and Governance in the Economic and Monetary Union, and on the application of the Agreement and the multiannual budgetary framework. Laying down requirements for framework conditions (19/09/2012) The tasks specified. (2122012/870)
The audit office shall have the right to verify:
(1) public authorities, institutions, business institutions, business groups and central government funds;
(2) state-owned companies and other companies referred to in Article 19, in particular in order to determine how state-owned corporate governance and shareholder power have been used;
(3) State resources or other financial assistance or other financial support, municipal groupings, foundations, and other entities, legal persons and individuals, in order to determine whether or not funds or other financial or economic benefits are to be obtained; The information provided is correct, whether the conditions laid down in the award decision have been complied with and whether the funds or any other financial aid or advantage has been used for the purpose for which they were given;
(4) entities and other legal entities which have been authorised by the State to obtain funds for a particular purpose for use by the State authorities or for distribution;
(5) credit institutions and other entities entrusted with the payment of the State's payment business, as well as other entities and legal persons entrusted with the use of State resources, asset management or accounting; To determine its treatment; and
(6) other assets held by the State authorities, of which the State is responsible.
Paragraph 1 (3) shall apply mutatis mutandis to the beneficiary of the State aid and the rest of the financing, including the transfer of funds by the beneficiary.
However, there is no right of inspection in so far as a private person has received funds or other financial assistance or benefits for personal or family purposes or to direct support of his or her household.
The verification of inspections shall be based on the audit plan established by the Audit Office.
The Inspection Agency shall have the right to carry out checks on the premises of the inspected premises referred to in Article 2 and shall, where necessary, be required to assist the inspection service. In an apartment, an inspection may only be carried out if it is necessary to establish the facts referred to in Article 2 (1) (3) and if there are reasonable grounds for suspecting that the provisions on the use of the funds have been broken or broken.
The Inspection Office may use experts to carry out the audit.
Paragraph 4 has been repealed by L 25.5.2007/597 .
The Inspection Agency shall have the right to receive, without delay, the documents, reports and other information necessary for the purpose of carrying out the task provided for by the audit office, as referred to in Article 2.
The inspector shall not be entitled to charge a fee for copies of documents or the provision of information by means of a print or a technical service, or by electronic means or in a comparable way.
The Inspection Agency shall have the right to obtain from the audited auditor all the copies and records necessary for the audit, together with the other documents and information held by the auditor, as well as: Than copies of the documents drawn up by the auditor on the memoranda, records and other audits carried out in the audit.
In addition, the Inspection Office shall have the right to obtain the necessary explanations and other information from the Bank of Finland and the National Pensions Office.
The Inspection Office shall notify the audit report of the inspection and the necessary measures to the audited and Ministry of Audit, and for information to the Audit Committee of the Parliament, and The Ministry of Finance. The audited and Ministry of Audit shall inform the inspection body of the measures taken in response to the comments in the audit report. (25/05/97)
The provisions on secrecy shall not constitute an obstacle to the requested authority and to the other authorities referred to in paragraph 1. Information to be kept confidential other than the Authority may be given in so far as this would have the effect of (18/09/1999) Or under any other law, access to the information contained in the report. The Inspection Office may also issue confidential documents and other information to those authorities and to the relevant committee of the Parliament if it is necessary for the audit findings to be carried out Or otherwise justified for the purpose of carrying out their duties.
By the end of September, the Audit Office shall report to the Parliament on its activities and, if necessary, separate reports.
The relevant committee of the Parliament shall have the right to receive from the audit office the information it needs on its inspection activities in the processing of its reports.
The Office shall be managed by a Director-General, who shall be responsible for resolving the matters of the Office, which are not provided for in Article 15, for the resolution of the Board of Directors or for which no other provision of the Agency's Rules of Procedure is required. No transfer of a case to any other official concerned by the law on officials of the Parliament (2003) A report to be adopted by the Executive Director, a report submitted to the Parliament or the draft budget of the Agency or any other matter relevant to the activities of the Office. (19.12.2003/1198)
The Executive Director may reserve the power of decision on a matter which, according to the Rules of Procedure, should be resolved by an official.
The Executive Director shall decide on the presentation of matters within its competence.
The Audit Office has a negotiating body with the task of maintaining and developing the Office's contacts with partners, taking initiatives for the development of audit activities and monitoring the orientation, effectiveness and Service capacity for different partners. The Advisory Board shall elect its chairman from among its number.
The Office shall, for a period of up to three years at a time, invite the representatives of the central government to participate in the Advisory Board, as well as financial and budgetary experts. The staff of the audit office shall select one member of the Advisory Board for a period not exceeding three years.
The Office's officials, posts and office relations, as well as the conditions of employment of officials and the safeguarding of a working peace, are in force, as laid down in the law on officials of the Parliament. (19.12.2003/1198)
Paragraph 2 has been repealed by L 19.12.2003/1198 .
Articles 10 to 12 have been repealed by L 19.12.2003/1198 .
Management issues at the Audit Office shall be governed by the administrative procedure (998/1982) Provides. Articles 10 and 11 also apply in the case of inspection to the aesthetic of the official.
Administrative procedure L 598/1982 Has been repealed by L 434/2003 , see Aesthetical Administrative L 434/2003 § 27-30.
The Inspection Agency shall have the right to obtain assistance from other authorities in the performance of its duties.
The Inspection Office may impose a periodic penalty payment on the obligations laid down in Article 4 of the periodic penalty payment. The periodic penalty payment shall be condemned by the Order of Victims.
The President of the Office shall be chaired by the Director-General of the Office and shall be composed of three officials appointed by the Director-General, appointed by the Director-General, for three years.
L to 95/04/2015 Article 15 shall enter into force on 1 January 2016. The previous wording reads:
The Inspection Office may impose a periodic penalty payment on the obligations laid down in Article 4 of the periodic penalty payment. The periodic penalty payment shall be condemned by the Order of Victims.
The President of the Office shall be chaired by the Director-General of the Office and shall be composed of three officials appointed by the Director-General, appointed by the Director-General, for three years.
The imposition of a penalty payment and the imposition of a penalty shall be subject to appeal to the Supreme Administrative Court; (18/06/1996) In the proper order.
Without prejudice to the secrecy provisions of the State authority, the institution, the institution, the State and the State Fund, the Fund shall, without delay, notify its activities of any irregularity committed or in respect of the assets or assets held by it or The audit office.
The State authority, institution, business institution and the State Fund shall report a criminal offence to the assets or assets held or to be committed in the course of their activities. The offence notification may not be filed if, in the light of the circumstances, the offence is considered to be negligible.
The Inspection Office shall carry out audit activities in respect of any criminal offence committed or against the assets or assets of the State authority, institution, institution and State Fund in respect of the operation of the FPAP A declaration of offence unless a police report has been lodged by the police. The Inspection Office may not submit a notification if, in the light of the circumstances, the act is considered to be negligible.
Without prejudice to the provisions relating to confidentiality, the State authority, institution, institution, business or State Fund or State Fund for the purpose of dealing with the assets or assets held or to be liabilities shall be subject to confidentiality rules The information received by the State authority, the institution, the institution, the fund and the FPAP, as well as the Office of the Inspection Office, shall be handed over to the investigating, police and other investigating authorities and to the prosecuting authorities.
The decision of the Inspection Agency shall be subject to appeal by the administrative court in accordance with the administrative law (18/06/1996) Provides.
The decision of the administrative court on the judgment of the periodic penalty payment may be appealed against by the appeal to the Supreme Administrative Court as laid down by the Administrative Law. An appeal against any other decision of the administrative court may be lodged only if the Supreme Administrative Court grants an appeal.
The appeal is governed by the law on the officials of the Parliament.
L to 95/04/2015 Article 18 will enter into force on 1 January 2016. The previous wording reads:
The Administrative Court shall be entitled to appeal against a decision taken by the Inspection Office in accordance with the administrative law.
The appeal is governed by the law on the officials of the Parliament. (19.12.2003/1198)
A company controlled by a State means a limited liability company in which the State has:
(1) more than half of the voting rights generated by all shares, and the majority of the votes are based on ownership, the articles of association or any other contract; or
(2) the right to appoint a majority of the members of the board of directors or of the board of directors, and the right of appointment shall be based on the same elements as the majority of votes referred to in paragraph 1.
The calculation of the State's voting rate referred to in paragraph 1 shall not take into account the shares owned by the Bank of Finland or the National Pensions Institution. Moreover, the calculation of the State's voting rate does not take into account the voting restriction contained in the law or in the statutes. For the purposes of the calculation of the total number of the stock company, no account shall be taken of any of the votes relating to a share company or its subsidiary, or to a resident or a subsidiary, controlled by a limited liability company or its subsidiary, in accordance with this Article. Shares in a foreign foundation.
The provisions of this Act concerning a state-controlled company shall also apply to:
(1) the limited company law of the State-controlled share company; (734/1978) Chapter 1, Article 3 To the subsidiary; and
(2) a limited liability company in which the above control is controlled by public limited companies or by such companies in conjunction with the State.
Sharehold company 734/1978 Has been repealed by the shareholder L 624/2006 . See Subsidiary Subsidiary 624/2006 Chapter 8 And Accounting L 1336/1997 Chapter 1, Article 5 .
More detailed provisions shall be laid down in the Rules of Procedure, as laid down by the Office, for decision-making, administrative management, other matters within the internal administration and, where appropriate, for the tasks of officials. The Rules of Procedure may also specify the qualifications required for the post of Director-General and other similar eligibility criteria if it is justified in order to carry out the duties incumbent on it.
The Inspection Office shall be responsible for its payment transactions and accounts and shall establish an economic rule for itself.
The Inspection Office shall provide more detailed provisions for its audit activities and its design, as well as for the good inspection procedure to be followed.
This Act shall enter into force on 1 January 2001.
This law repeals the Law of 23 December 1947 on the audit of the State finances (18/07/1947) , Law of 23 December 1947 on the audit of the activities of majority public limited liability companies (968/1947) And the Decree of 19 March 1993 on the control of the State finances (267/1993) , and all subsequent amendments thereto.
Before the entry into force of this Act, measures may be taken to implement it.
At the time of entry into force of this Act, the offices of the State Audit Office in accordance with the provisions in force, with the exception of the post of Director-General, shall be transferred to the audit office in the context of the Parliament. The official's consent shall not be required for the transfer of the current. The conditions of employment of the official shall not be undermined by the transfer.
By way of derogation from Article 4 (2) of the Civil Service Law, the current Director-General shall cease to exist when this law enters into force.
In addition, a number of other posts necessary for the implementation of the arrangements under paragraph 1 shall be established for the purposes of implementing the arrangements under paragraph 1, which may, for the first time, be appointed by: A vacant post in the service of the National Audit Office.
The audit office in the framework of the delegation shall carry out the tasks assigned to it in the course of the year 2000, the accounting tasks of the National Audit Office in the form of a statement of accounts, and, at the time of entry into force of the Act, Of treatment. The appropriations to be transferred to the Office for the year 2001 in respect of the operation of the State Audit Office, as well as the rights and obligations arising from the agreement of the Office, shall pass on the date of entry into force of this Act. To the audit office in contact.
The Office shall submit its first annual report to the Parliament by the end of September 2002.
After the entry into force of this Act, the provisions of this Act shall apply to the Office of Control at the time of the entry into force of this Act.
THEY 39/2000 , VaVM 10/2000, EV 93/2000This Act shall enter into force on 1 January 2004.
LA 92/2003, HaVM 11/2003, EK 42/2003
This Act shall enter into force on 1 June 2007.
THEY 71/2006 , PNE 2/2006, PLN 10/2006, EV 202/2006, LJL 2/2007, EK 9/2007
The entry into force of this Act is laid down by a Council regulation.
This Act applies from 1 January 2013 to A 1031/2012 In accordance with
THEY 155/2012 , EV 174/2012, VaVM 38/2012, PVL 37/2012, TrVL 8/2012
This Regulation shall enter into force on 1 January 2013.
This Act shall enter into force on 1 January 2016.
In the case of appeals before the entry into force of this Act, the provisions in force at the time of entry into force of this Act shall apply.
THEY 230/2014 , LaVM 26/2014, EV 319/2014
