Abstract
Finnish public administration is organized on two levels: national central government and local governments (as of 1 January 2014, 336 municipalities, 320 on the mainland and 16 in the Åland autonomous region). Local government also includes around 200 joint municipal authorities that have been established for those public services that need a wide population base, such as special health care and vocational education.
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References
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Useful site
National Audit Office (NAO), https://www.vtv.fi/en, date accessed 10 June 2014.
Legislature
Accounting Act (655/1973)
Accounting Act (1336/1997)
Budget Law (423/1988) and Decree (1243/1992)
Government proposal of a local government law (HE 192/1994), Finnish Parliament.
Law of State Pension Fund (1297/2006)
Local Government Act (365/1995)
Local Government Pensions Act (549/2003)
National Basic Pensions Law (568/2007)
National Audit Office Act (676/2000)
Social Insurance Institution Act (731/2001)
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Copyright information
© 2015 Lasse Oulasvirta
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Oulasvirta, L. (2015). Public Sector Accounting and Auditing in Finland. In: Brusca, I., Caperchione, E., Cohen, S., Rossi, F.M. (eds) Public Sector Accounting and Auditing in Europe. IIAS Series: Governance and Public Management. Palgrave Macmillan, London. https://doi.org/10.1057/9781137461346_5
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DOI: https://doi.org/10.1057/9781137461346_5
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