Skip to content

Auditors’ report and assessment report 

The auditors must provide the local council with a report for the respective accounting period in which the results of the audit shall be presented. The report must also state whether the financial statements can be approved and whether the members of the decision-making bodies and the senior local government officers for the relevant areas of responsibility of the decision-making bodies (parties liable to render accounts) can be discharged from liability.

If the auditors find that the municipality’s administration and finances have been managed contrary to the law or to decisions of the local council, and the error or the damage caused is not of a minor nature, the party liable to render accounts must be admonished in the auditors’ report. The local council may not be admonished.

The local authority audit committee must procure from the party concerned an explanation regarding the admonishment made in the auditors’ report and a statement from the local executive. The local council shall decide on any necessary action on the basis of the preparatory work by the local authority audit committee, the auditors’ report and admonishments made in the report. When approving the financial statements, the local council shall decide whether to discharge from liability the parties liable to render account.

Further information