Tilintekijälaki

Tilintekijälaki, also known as the Finnish Act on the Auditing of Public Accounts, is a Finnish law that governs the auditing of public funds and accounts. It outlines the responsibilities and procedures for auditing government entities, municipalities, and other public bodies. The primary purpose of the law is to ensure transparency, accountability, and efficient use of public resources.

The law establishes the framework for the National Audit Office of Finland (NAOF), which is the supreme audit institution responsible for carrying out these audits. The NAOF audits central government, state-owned enterprises, and other entities that receive state funding. Municipalities and joint municipal authorities are audited by their own auditors, but the Tilintekijälaki provides the overarching legal basis for their auditing practices as well.

Key aspects covered by the Tilintekijälaki include the scope of audits, the rights and obligations of auditors, and the reporting of audit findings. Audits typically assess the legality, effectiveness, and economy of public financial management. The law aims to prevent misuse of public funds, identify areas for improvement in financial administration, and provide assurance to the public and elected officials that public money is being managed responsibly. The findings of audits conducted under this law are often made public, contributing to public discourse and policy development.