Uniformity of the budget
| Audit Id | 1601897168928 |
|---|---|
| Título | Uniformity of the budget |
| Tí tulo en el idioma original |
Talousarvion yhtenäisyys Finnish |
| Año | 2020 |
| Asunto |
Government Operations (Budget and Spending) |
| Tipo |
Compliance/Legality |
| Tipo de acción |
Performed by single SAI |
| Descripción | 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. |
| País |
Finland |
| Materiales |
Summary English Summary Swedish Audit report Finnish |
| Contacto |
|
Presidencia:
EFS:
Dirección postal:
Teléfono:
Correo electrónico:
Dirección Web: