Eurosai   

                                                          Para acceder directamente al contenido principal pulsa enter
  1. Databases
  2. Audits
  3. Uniformity of the budget

Uniformity of the budget

Audit Id 1601897168928
Title Uniformity of the budget
Title in original language

Talousarvion yhtenäisyys

Finnish

Year 2020
Subject

Government Operations (Budget and Spending)

Type

Compliance/Legality

Type of performance

Performed by single SAI

Comments The audit was targeted especially at the uniformity of budget procedures, and it was conducted based on the budget and supplementary budgets for 2019. The purpose of the audit was to give recommendations on how to develop the budget by increasing its uniformity. The aim of the audit was to present conclusions and recommendations based on reasonable assurance as regards the following questions: Do different administrative branches have uniform procedures for drafting the budget? Have the procedures for drafting the budget been unified in 2015–2019? Different administrative branches did not have uniform procedures for drafting the budget for 2019. The drafting procedures were not unified in 2015–2019, and non-uniformity has only increased in the budget for 2020. There is non-uniformity in the class structure of the budget, in the uses of the items, and in the principles for allocating revenue and expenditure. The non-uniformity is caused especially by the extensive use of mixed items, salary payment from items other than the operational expenditure items, the large number of extensive and varied item decisions, and deviation from the allocation principles laid down in the State Budget Decree.
Country

Finland

Materials

Summary

English

See summary

Summary

Swedish

See summary

Audit report

Finnish

Download report
Contact
Sami Kummila
sami.kummila@vtv.fi
https://www.vtv.fi/en
  • <fmt:message key='org.eurosai.action.EmailPage' />
  • <fmt:message key='org.eurosai.action.PdfPage' />
  • <fmt:message key='org.eurosai.action.PrintPage' />

This site is managed by EUROSAI - Legal disclaimer