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Lifecycle management of central government assets – machinery and equipment

Audit Id 1589434133345
Título Lifecycle management of central government assets – machinery and equipment
Tí tulo en el idioma original

Valtion omaisuuden elinkaaren hallinta – koneet ja laitteet


Año 2020

Government Operations (Budget and Spending)

State Procurement



Tipo de acción

Performed by single SAI

Descripción The audit examined the practices applied to the lifecycle management of central government machinery and equipment assets. In the final accounts of 2019, the book value of the state-owned machinery and equipment entered in the balance sheet was about EUR 600 million. Annual investments in them have amounted to about EUR 100 million. The audit covered those machinery and equipment assets of central government whose financial value is significant, i.e. vessels, vehicles, and other machinery and equipment. Central government machinery and equipment assets are managed well as a rule. Good asset lifecycle management contributes to the cost-efficiency of the core operations, such as police service or marine research. All of the audited authorities planned and monitored the maintenance costs and utilization rates during the entire lifecycle of their assets. However, there were differences between the authorities in the scope and accuracy of this information during the procurement planning phase. Moreover, some authorities did not have plans for the divestment of their assets. The lifecycle of investments should be better taken into account in budget planning. When preparing the budget, the ministries should present not only the acquisition cost of investments but also the maintenance costs during their entire lifecycle. Investments and their maintenance should be planned from a longer-term perspective than a single operational and financial planning period. To highlight and assess the risks of the investments, it would also be important to use sensitivity analyses more often.



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Suvi Kärki
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