264:, and to the Director in charge of legal affairs, Mikko Koiranen. The reprimand concerned the fact that Yli-Viikari and Koiranen had concluded an agreement in the spring of 2016, whereby a senior inspector at the agency was paid full salary without any work obligation for the second half of 2016 and half salary from the beginning of 2017 to the end of July 2018.
283:
The
Oversight Unit is responsible for monitoring party and election funding, maintaining the transparency register, handling complaints and reports of misconduct, and conducting financial policy audits. Additionally, it oversees financial policy independently from the rest of the agency. The unit is
228:
was established on
December 16, 1824, which included the revisiokonttori. The agency was led by a commissioner. Its task was to audit the state accounts, and the role of the court was to handle any detected abuses and to bring possible charges. The revisionioikeus was eventually transferred from the
239:
The Act on the Audit of State
Finances was passed on December 23, 1947, and the National Audit Office began its operations the following year. According to the law, the National Audit Office was tasked with auditing the legality and appropriateness of state financial management and overseeing the
141:
The
Parliament appoints the Director General of the National Audit Office for a term of six years. Since January 2022, the Director General of the Audit Office has been Sami Yläoutinen. At the end of 2022, the office had 145 employees. The main office of the agency is located in
169:
and companies, grants and subsidies to municipalities, businesses, and other organizations, as well as transfers between
Finland and the European Union. The Audit Office does not audit the finances of the Parliament, funds under the responsibility of the Parliament, the
253:. Since 2001, the National Audit Office has operated as an independent agency under the Parliament, separate from the Ministry of Finance, as the Constitution, which entered into force in 2000, required the agency to be functionally independent. The supervision of
248:
by a regulation issued on April 14, 1965. The tasks of the NAO were expanded in 1993 to include the supervision of the State
Guarantee Fund and, along with it, bank support, and in 1995 the supervision of financial transfers between Finland and the
134:. Independent audit work ensures that state funds are used in accordance with the decisions of the Parliament, lawfully and effectively, and that financial policy is managed in a sustainable manner. The tasks of the NAO are defined in the
272:
The
National Audit Office is led by the Director General, elected by the Parliament for a six-year term. The Director General approves the audit plan and decides on the reports and audit instructions to be submitted to the Parliament.
659:
287:
The Shared
Services Unit provides personnel, financial, and information technology services, communication, office facilities, case management, and other common services of the agency. The unit is led by Tuula
1375:
652:
645:
449:
1434:
1020:
398:"VTV | Uusi pääjohtaja Sami Yläoutinen haluaa palauttaa luottamuksen VTV:hen: Tarkastusviraston tulee "keskittyä perustehtäviensä tehokkaaseen hoitamiseen", hän sanoo"
1090:
735:
965:
538:
244:, which remain its main tasks to this day. The general accounting of the state and the preparation of the state financial statements were transferred to the
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957:
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162:
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The Audit Unit is responsible for conducting financial, performance, and compliance audits. The unit is led by Jaakko Eskola.
980:
1148:
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The
National Audit Office consists of three units: the Audit Unit, the Oversight Unit, and the Shared Services Unit.
1085:
1058:
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187:
1380:
546:
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838:
823:
753:
135:
1316:
1229:
422:
1048:
790:
692:
245:
205:
166:
1341:
236:. The revision court continued under its authority until it was replaced in 1931 by a board of revision.
1415:
1398:
684:
672:
261:
1410:
1403:
1138:
85:
931:
568:"Valtiontalouden tarkastusvirasto maksoi yli kaksi vuotta palkkaa, jotta virkamies ei tekisi mitään"
260:
The
Parliamentary Ombudsman issued a reprimand in December 2020 to the Director General of the NAO,
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1329:
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213:
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123:
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232:
The name of the agency was shortened by a new regulation issued on December 29, 1923, to
250:
397:
130:
and party funding. It operates as the supreme external auditor in connection with the
1467:
1153:
877:
257:
was transferred from the Ministry of Justice to the NAO from the beginning of 2016.
373:
758:
539:"Valtiovarainministeriö: Valtiontalouden tarkastusvirasto eduskunnan yhteyteen"
151:
195:
224:
for this purpose. By the Senate's regulation, an independent agency named
143:
56:
966:
Development and Administration Centre for the ELY Centres and TE Offices
676:
499:
241:
122:) oversees the management of public finances in Finland and monitors
165:, state agencies and institutions, funds outside the state budget,
1370:
147:
38:
641:
601:
209:
423:"Valtiontalouden tarkastusviraston tilinpäätös vuodelta 2022"
157:
The National Audit Office's area of operation includes the
630:
150:. The office premises in Helsinki have been located in
474:
1376:
National Supervisory Authority for Welfare and Health
198:'s financial administration. Its name was changed to
99:
1069:
Government Shared Services Centre for Finance and HR
779:
Construction Establishment of Defence Administration
1433:
1389:
1356:
1315:
1247:
European Institute for Crime Prevention and Control
1215:
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1034:
1011:
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871:
799:
769:
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683:
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52:
44:
34:
29:
328:"Valtion talousarviomenot kirjanpitoyksiköittäin"
349:"Valtionhallinnon nimet ja niiden lyhenteet U–Y"
1337:National Administrative Office for Enforcement
653:
229:Chamber Office to the State Treasury Office.
8:
1448:Transport and Communications Agency Traficom
19:
958:Ministry of Economic Affairs and Employment
1386:
1312:
1300:Office of the Non-Discrimination Ombudsman
1185:
868:
660:
646:
638:
220:'s Chamber Office, which established the
1435:Ministry of Transport and Communications
1391:Finnish Institute for Health and Welfare
1259:Office of the Data Protection Ombudsman
298:
194:was established in 1695 to oversee the
176:Social Insurance Institution of Finland
1366:Radiation and Nuclear Safety Authority
1116:Ministry for Foreign Affairs' missions
1021:Housing Finance and Development Centre
829:Institute for the Languages of Finland
120:Valtiontalouden tarkastusvirasto (VTV)
25:Valtiontalouden tarkastusvirasto (VTV)
18:
1358:Ministry of Social Affairs and Health
698:Office of the Parliamentary Ombudsman
596:
594:
592:
590:
588:
521:
519:
7:
1288:Office of the Ombudsman for Equality
1276:Office of the Ombudsman for Children
1064:VATT Institute for Economic Research
736:Ministry of Agriculture and Forestry
726:Office of the Chancellor of Justice
16:Financial oversight body in Finland
1421:Health Care Services for Prisoners
1003:Competition and Consumer Authority
893:Lycée franco-finlandais d'Helsinki
703:Institute of International Affairs
475:"Valtiontalouden tarkastusvirasto"
450:"Valtiontalouden tarkastusvirasto"
14:
1144:Security and Intelligence Service
801:Ministry of Education and Culture
204:in 1799. At the beginning of the
1484:Financial regulatory authorities
1198:National Bureau of Investigation
1161:Emergency Response Centre Agency
606:National Audit Office of Finland
504:National Audit Office of Finland
479:Valtiontalouden tarkastusvirasto
1443:Transport Infrastructure Agency
910:Maritime Safety Training Centre
154:since 2017 at Porkkalankatu 1.
1474:Government agencies of Finland
1325:Office of Bankruptcy Ombudsman
1271:Safety Investigation Authority
981:Patent and Registration Office
851:Library for the Print Disabled
846:National Audiovisual Institute
190:, a governmental agency named
1:
1086:Government ICT Centre Valtori
1081:Financial Stability Authority
1026:Finnish Environment Institute
873:National Agency for Education
809:Governing Body of Suomenlinna
330:(in Finnish). Tutki hallintoa
309:(in Finnish). Tutki hallintoa
1381:Social Security Appeal Board
1108:Ministry for Foreign Affairs
545:. 2014-02-22. Archived from
452:. 2010-01-16. Archived from
1013:Ministry of the Environment
998:Safety and Chemicals Agency
915:European School of Helsinki
863:National Repository Library
749:Natural Resources Institute
20:National Audit Office (NAO)
1500:
1149:Emergency Services Academy
1059:Finnish Tax Administration
1044:Population Register Centre
898:Suomalais-venäläinen koulu
1242:Criminal Sanctions Agency
1203:Police University College
353:Kielitoimiston ohjepankki
146:, with another office in
24:
1453:Meteorological Institute
1173:Crisis Management Centre
1126:Ministry of the Interior
971:Finnish Energy Authority
937:Sámi Education Institute
404:(in Finnish). 2021-12-20
355:(in Finnish). 2023-03-28
718:Prime Minister's Office
234:Yleinen revisionilaitos
226:Yleinen revisionioikeus
208:, supervision of state
188:Swedish rule in Finland
167:state-owned enterprises
1371:Medicines Agency Fimea
240:implementation of the
119:
1230:Legal Register Centre
1190:National Police Board
834:Arts Promotion Centre
708:National Audit Office
108:National Audit Office
1411:Niuvanniemi Hospital
744:National Land Survey
693:Parliamentary Office
136:Finnish Constitution
74:€17.1 million (2023)
1225:Prosecution Service
1217:Ministry of Justice
1134:Immigration Service
1036:Ministry of Finance
771:Ministry of Defence
669:Government agencies
206:autonomy of Finland
21:
1416:Valtion koulukodit
1399:Old Vaasa Hospital
1098:Statistics Finland
307:"Henkilöstötiedot"
284:led by Matti Okko.
88:, Director General
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1460:
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814:National Archives
402:Helsingin Sanomat
262:Tytti Yli-Viikari
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819:Research Council
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631:Official website
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124:fiscal policies
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86:Sami Yläoutinen
30:Agency overview
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549:on 2014-02-22
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528:, p. 248–250.
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456:on 2010-01-16
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1139:Border Guard
707:
609:. Retrieved
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574:(in Finnish)
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551:. Retrieved
547:the original
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507:. Retrieved
503:
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481:(in Finnish)
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454:the original
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268:Organization
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53:Headquarters
45:Jurisdiction
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186:During the
126:as well as
1468:Categories
685:Parliament
611:2024-03-21
578:2024-03-21
553:2024-03-21
509:2024-03-21
485:2024-03-21
460:2024-03-21
435:2024-03-21
408:2024-03-21
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500:"History"
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1479:Auditing
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210:taxation
144:Helsinki
128:election
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96:Website
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602:"NAOF"
430:vtv.fi
242:budget
218:Senate
100:vtv.fi
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