Budgets and financial statements

The budget and financial plan approve the municipality’s operational and economic objectives. The budget includes an operating and income statement section as well as an investment and financing section. The budget and financial plan must be prepared in a way that ensures the conditions for carrying out the municipality’s tasks are secured.

The council must approve the municipality’s budget for the next calendar year by the end of the year. In connection with its approval, the council must also approve a financial plan for three or more years (planning period). The budget year is the first year of the financial plan.

Annual budgets can be viewed in Finnish through the following links:

• Talousarvio (budget) 2025
• Talousarvio (budget) 2024  Corrected in the municipal council26.9.2024
• Talousarvio (budget) 2023
• Talousarvio (budget) 2022
• Talousarvio (budget) 2021

The municipal board must prepare the financial statements for the fiscal year by the end of March of the year following the fiscal year, submit them for audit by the auditors, and after the audit, present them to the council for consideration by the end of June.

The financial statements include the balance sheet, income statement, cash flow statement and their notes, as well as a comparison of budgeted and actual figures and the annual report.

The financial statements must provide true and sufficient information about the municipality’s operational results, financial position, and funding.

The latest financial statement can be viewed in Finnish via the following link:

• Tilinpäätös 2024 (financial statement)

• Tilinpäätös 2023 (financial statement)
• Tilinpäätös 2022 (financial statement)

The audit committee assesses whether the operational and financial goals set by the council have been achieved in the municipality and whether the activities are organized in an effective and appropriate manner. The evaluation work is compiled annually in an assessment report.

The audit report provides an opinion on whether the municipality’s financial statements give a true and fair view of the results of operations and financial position, whether the statutory requirements of the financial statements are met, whether the annual report has been prepared in accordance with applicable regulations, and whether the information in the financial statements and annual report is consistent.

The most recent evaluation and audit reports can be viewed in Finnish through the following links:

• Tilintarkastuskertomus 2024 (audit report)
• Arviointikertomus 2023 (evaluation report)
• Tilintarkastuskertomus 2023 (audit report)
• Arviointikertomus 2022 (evaluation report)
• Tilintarkastuskertomus 2022 (audit report)
• Arviointikertomus 2021 (evaluation report)
• Tilintarkastuskertomus 2021 (audit report)
• Arviointikertomus 2020 (evaluation report)
• Tilintarkastuskertomus 2020 (audit report)