Documents on planning and monitoring

Guidelines

The preparation of the operational and financial planning documents and documents pertaining to monitoring is based on the State Budget Act and the State Budget Decree, in addition to which the preparation process is also guided by the regulations issued by the Ministry of Finance and the State Treasury. The ministry also provides guidelines for its administrative branch in the preparation of different types of documents.

Performance targets

The ministry concludes four-year performance agreements with the agencies in its administrative branch. The agreements are reviewed each year. The agreed targets are laid out in the performance target document.

The budgets decided on by Parliament

The Government submits the state budget proposal to Parliament in September. Parliament considers the proposal and decides on the state budget during the autumn session.

The supplementary budgets decided on by Parliament

The Government may submit supplementary budget proposals to Parliament for approval during the year. The purpose of the supplementary budgets is to cover sudden and unforeseen expenditure.

Monitoring information

The ministry prepares its final accounts by the middle of March. The document contains a report on the ministry’s operations for the previous year and the final accounts calculations. In June, the ministry issues a statement on the final accounts of the agencies and funds in its administrative branch.

Plans

The operations of the ministry and its administrative branch are steered by strategic guidelines. The four-year general government fiscal plan steers long-term economic planning. The annual operations are based on the budget and supplementary budgets.

Assessments and reports

The financial audit reports prepared by the National Audit Office each year contain the observations highlighted in the audit of the final accounts, accounts and performance accounting used as a basis for the final accounts, internal control and compliance with the key budget provisions.