ABSTRACT
This chapter deals with the functions, institutions, processes and results of budgeting, auditing and evaluation in Finland, and emphasizes their intersections and integration. It investigates sensitivity toward the specific Finnish circumstances. The cornerstone of Finnish constitutional legislation, the Form of Government of 1919, established a system of governance that involved parliamentarism qualified with a strong presidency. The Parliamentary Auditors comprise five members and five reserve members reflecting the parliamentary strength of the political parties. The Parliamentary Auditors request and receive comprehensive written reports from their auditees, carry out site audits, and pursue independent investigations. Goal-free evaluation is common in the reports of the Parliamentary Auditors, who often introduce explicit or implicit values or criteria and apply them to the object of the audit.
