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Limited company as an organization form of central government functions

Audit Id 1606202360793
Title Limited company as an organization form of central government functions
Titel in der Originalsprache

Osakeyhtiö valtionhallinnon toimintojen organisointimuotona


Jahr 2020

Business and Industry

Government Operations (Budget and Spending)




Art der Leistung

Performed by single SAI

Beschreibung The audit was targeted at the establishment of seven central government special assignment companies and the early stages of their operations. The companies were established in 2017–2019, and the state made capital injections of a total of about EUR 490 million into them. The aim of the audit was to ascertain that it had been appropriate to establish the companies. When state-owned companies are established, it is important to consider what social problem or need can be met with the company form. It should also be considered whether an existing state-owned company could assume responsibility for the new function or whether the necessary service could be bought from private companies already operating in the market. Capital was injected into most of the state-owned companies at which the audit was targeted through sales of shares. However, the main reason for the use of company form should not be the opportunity to operate outside the spending limits or to inject capital quickly into the company by selling shares held by the state or another state-owned company. When new state-owned companies are established and when the state's ownership steering is performed, the government agency responsible for the ownership steering should form a clear picture for itself of how it expects the company to operate and what it expects the company to achieve. The state owner should communicate these issues to the company's board of directors and management. The National Audit Office also recommends that the central government spending limits rule be amended in such a manner that transfers of shares held by the state are included in spending limits expenditure.



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