Määrärahat

Määrärahat is a Finnish term referring to budgetary appropriations—authorised sums of money allocated for specific purposes in public sector budgets. In the context of the Finnish state budget, municipal budgets and other public entities, määrärahat determine how much may be spent on particular tasks, projects or administrative items during a specified period.

Appropriations are normally approved annually by the parliament or the relevant decision-making body and are tied to a defined purpose and fiscal year. Unspent appropriations typically lapse at the end of the budget period unless legislation or a decision allows them to be carried forward or used across multiple years. Changes to appropriations—such as transfers between budget items, use of reserved funds, or exceeding an appropriation—generally require formal authorisation, supplemental budgets or special legal provisions.

Principles governing määrärahat include legality, specificity and accountability: expenditures must be made in accordance with the approved purpose, and public officials are responsible for ensuring efficient and lawful use. In Finland, central oversight is provided by ministries, the Ministry of Finance, and independent audit bodies which review compliance and performance. The concept also applies at municipal and local levels, where councils approve appropriations in annual budgets. Määrärahat function as a core instrument of public financial management, linking planning, control and democratic decision-making over public resources.