Kuntien lakisääteiset velvoitteet ja niiden laiminlyönnit tilintarkastuskertomusten perusteella


  • Eelis Paukku Lapin yliopisto
  • Jyrki Paukku


Tilintarkastus, Kunnat, Sisäinen valvonta, Vastuuvapaus, Tilintarkastuskertomus


his article studies misconducts and neglects
detected by auditors in Finnish municipalities
in years 2017-2019. This article uses auditor’s
reports to evaluate how common these
misconducts and neglects are in Finland. The
study is conducted by collecting all auditor’s
reports in municipalities in mainland Finland
from years 2017–2019 and analysing whether
the auditor’s reports are unmodified or
modified and if they were modified, why they
were modified. This study concludes that 20 %
of Finnish municipalities neglect their public
economy or administration duties every
year. These neglects are most common when
requirements are related to the principal-agent
problem in cases where the municipality should
monitor their employees or electeds. These
neglects and misconducts are, however, not
quite severe. Severe cases were extremely rare in
the reports.