External Auditing

The City Council must establish an audit committee to arrange audits of the administration and finances during the years of the council’s term (Section 121 of the Local Government Act).

The duties of the Audit Committee are specified in the Local Government Act. The Audit Committee prepares matters regarding administration and finances for the decision of the City Council, such as auditor selection, processing of the audit report, statement on the acceptability of the financial statement, and the granting or refusal of discharge from liability.

The Audit Committee annually prepares an assessment report, which is processed by the City Council in May.  The report assesses the city’s financial statement and the realisation of the operative and financial goals. The assessment report also specifies the committee’s view on the profitability of the city’s operations and the appropriate organisation of the city’s services.  The committee handles the consolidation of the audits of the municipality and its affiliated corporations. The Audit Committee also estimates the actual balancing of the finances during the financial period and the sufficiency of the financial plan and action programme if the municipality’s balance includes an uncovered deficit.

The committee monitors the implementation of the auditing plan and can also issue instructions to the auditor, as required by the Local Government Act, and request for clarification. If the auditor’s report includes a reminder, the committee will obtain clarifications from the parties in question and a statement from the City Board.

In addition to the assessment report, the Audit Committee provides the City Council with its statement on the monitoring report and monthly report.

Members of the Audit Committee during the council term 2025–2029

Member:

Jouni Särkijärvi (National Coalition Party), chairperson

*Personal deputy member:

*Christos Petriotis (National Coalition Party)

Minna Nurminen (Left Alliance), vice-chairperson

*Marja Leena Heikkinen (Left Alliance)

Paula Viljakainen (National Coalition Party)

*Kati Niemi (National Coalition Party)

Antti Jäänvirta (National Coalition Party)

*Kari Nukala (National Coalition Party)

Anton Kumpulainen (National Coalition Party)

*Marjo Matikka (National Coalition Party)

Sirpa Hertell (Greens)

*Satu Ramsland (Greens)

Marjo Hinkkala (Greens)

*Sakari Kouti (Greens)

Jukka Vilske (Social Democratic Party)

*Ria Özberk (Social Democratic Party)

Marita Backman (Swedish People’s Party)

*Fred Granberg (Swedish People’s Party)

Niko Ohvo (Finns Party)

*Timo Kallioja (Finns Party)

Jussi Leinonen (Christian Democrats) (9 June 2025–31 May 2027)

*Sari Savela (Christian Democrats)

Hanna Markkanen (Centre Party)

*Terhi Sundström (Centre Party)

Markku Stenborg (Liberal Party)

*Jukka Kuisma (Liberal Party)

You can find each member through the alphabetical index or the search function on the Finnish website. Please note that we only disclose the contact information of an elected official with their written consent.

Assessment plan for 2025–2028 and assessment programme for 2025

In accordance with the duties laid down in the Municipalities Act and the city’s administrative regulations, the Audit Committee is responsible for arranging the auditing of the city’s administration and finances, the assessment of the targets, cost effectiveness and appropriateness of the operations and finances of the city and the city corporate group, and for monitoring compliance with the obligation to provide declarations of interests. The External Auditing Unit prepares matters to be discussed by the Audit Committee.

At its first meeting, the Audit Committee appointed for the council term 2025–2029 adopted the action plan and assessment principles for 2025–2029. The documents are public and attached to the minutes of the meeting held on 13 August 2025.

The committee adopted its indicative assessment plan for the assessment years 2025–2028 and the refined assessment programme for 2025. The assessment areas were selected based on their relevance, risk factors and topicality. The assessment topics are derived from the Espoo Story, the budget targets, the city’s statutory tasks and topical themes.

Assessment plan for 2025–2028

The Audit Committee must draw up an assessment plan and submit an annual assessment report to the City Council containing the results of the assessment. In December 2025, the committee will also issue a statement to the City Council regarding the third interim report. In the future, statements will be issued annually on the second and third interim reports. The assessment programme for 2025 is presented in more detail below.

The purpose of the assessment plan for the council term 2025–2029 is to comprehensively assess the cost effectiveness and appropriateness of the services provided by the city and the city corporate group. The assessment will focus on the implementation of the Espoo Story, the setting and achievement of binding performance targets, and the implementation of cross-administrative programmes during the council term. During the assessment years 2025–2028, the committee will assess the economic balance of the City of Espoo and the city corporate group, major investment and development projects, and the prevention of segregation. The implementation of the Carbon-neutral Espoo 2030 goal will be monitored and assessed during the council term. In addition, the city’s management system, data-driven management, and resident- and customer-oriented approach will be assessed. The assessment plan will be updated for the assessment years 2026–2028, if necessary, after the adoption of the Espoo Story for the current council term. The assessment plan drawn up for the council term will be specified through annual assessment programmes.

For 2026, the assessment plan includes the assessments of employment services, the promotion of youth employment, student welfare services, and youth services. Other assessment areas include integration and immigrant services. Other topics to be addressed include public works and city planning. The group entities to be assessed are Länsimetro Oy and the joint municipal authority Helsinki Region Transport (HSL).

In 2027, assessments will focus, among other things, on upper secondary education (both general upper secondary and vocational education). The group entities to be assessed are Espoo Catering Oy and the Joint Authority of Education in the Espoo Region (Omnia).

In 2028, the areas of assessment include city-level research and development and the digitalisation of services. Library services, other cultural services and sports services will also be assessed. The group entities to be assessed are Espoon Asunnot Oy and the group’s property companies.

Assessment programme for 2025

According to the programme for the assessment year 2025, the Audit Committee will have 12 meetings between autumn 2025 and spring 2026. At its meetings, the Audit Committee will discuss the assessment topics concerning the entire city and the city corporate group, matters related to auditing and the committee’s finances, and other matters decided by the committee. The chairs of the City Board will be invited to the February 2026 meeting, and the Mayor will be invited to the March 2026 meeting.

Depending on the topic, the persons invited to the assessment meetings of the Audit Committee and the subcommittees include experts and office-holders in charge of the matter as well as the chairs of the committees and subcommittees concerned. The External Auditing Unit prepares the assessment meetings of the Audit Committee and its subcommittees based on the programme, taking into account the preliminary questions posed by the members of the Audit Committee and other preparatory instructions issued by the Audit Committee.

The topics of the Audit Committee’s meetings during the assessment year 2025 are:

• Development of Espoo’s economy and operating environment, key challenges, economic indicators and city personnel.
• Municipal elections in 2025.
• Procurement Centre, city procurement and contract management.
• Corporate governance and goals set for group entities.
• Joint municipal authority Helsinki Region Environmental Services Authority (HSY).
• The land use, housing and transport agreement (MAL agreement) and principles of land use and housing.
• Topical issues related to information management (cyber security, artificial intelligence, data protection, information security).

At its spring 2026 meetings, the Audit Committee will discuss matters to be included in the assessment report based on the presentations given at the meetings, the city’s written reporting and the External Auditing Unit’s preparatory work.

In order to develop its assessment work, the Audit Committee will participate in relevant internal and external training during the year and organise its own seminar on topics related to the assessment programme.

The Audit Committee decided to divide into two subcommittees, and each subcommittee will have five meetings. The first subcommittee will focus on the Sector for Economic Development, Sports and Culture and the Growth and Learning Sector. The second subcommittee will focus on the Urban Environment Sector and the Growth and Learning Sector’s premises-related matters.

The first subcommittee’s assessment areas during the assessment year 2025 are:

• Quality of early childhood education services, the service network, and staff availability.
• Promotion of residents’ wellbeing and health, preventive substance abuse work and cooperation with the Western Uusimaa Wellbeing Services County.
• Promotion of the city’s vitality, attracting businesses and investments, start-ups and international activities.
• After-school activities in primary and lower secondary education.
• Lifeguards on beaches.
• Provision of support for learning and school attendance, and the local school principle.

The second subcommittee’s assessment areas during the assessment year 2025 are:

• The city’s land ownership and land policy.
• Water protection.
• Construction, acquisition and maintenance of premises, the energy efficiency of properties, and the use of renewable energy.
• School network and school properties.
• Building control processes and customer feedback.
• Water services and stormwater sewerage.
• Major investment projects decided by the City Council.

The assessment programme may be updated when needed during the assessment period if the Audit Committee so decides. For example, a topical issue may be added to the programme if the Audit Committee immediately wants to make the City Council aware of the issue and have it included in the decision-making processes. Similarly, a selected assessment topic may be further specified and targeted during the assessment year, if necessary.

The Audit Committee’s assessment is based on a statutory assessment plan that covers the City Council term as well as on an annual assessment programme. Assessment results are presented in an assessment report submitted to the City Council. Assessment reports are published in Finnish and Swedish.

The Council has selected BDO Audiator Oy as the Finance Auditor of the city according to the Section 122 of the Local Government Act.

The accountable Finance Auditor is JHT, KHT Tiina Lind.

GSM +358 40 5282159
E-mail: firstname.surname@bdo.fi

Finance Auditors’ Office (in the agenda)
P.O. Box 113, 02070 Espoo
Street address: Virastopiha 2 C, 5th floor, centre of Espoo

Street address: Virastopiha 2 C, 5th floor, centre of Espoo

Mailing address: P.O. Box 113, 02070 City of Espoo

E-mail: firstname.surname@espoo.fi

Audit Director, Reporting Official of the Audit Committee Virpi Ala-aho

GSM +358 46 8772801

City Auditor, Secretary of the Audit Committee Jussi Lepistö

GSM +358 40 6366285

The Audit Committee has a statutory duty to supervise compliance with the obligation to declare interests and inform the City Council of the declarations in line with section 84 of the Municipalities Act.

Elected officials and office-holders must submit a declaration of interests concerning their managerial duties and positions of trust in enterprises and other entities engaged in business activities, their significant assets and other private interests that could be of significance in attending to a position of trust or in public posts.

Anyone with a legal obligation to declare their interests is personally responsible for submitting a declaration, but the Audit Committee may, as the supervisory authority, urge the obligated persons to submit a new declaration or to add information to a declaration already submitted.

According to section 84, subsection 2 of the Municipalities Act, a declaration must be submitted within two months of the person being elected to the position. Any changes in one’s interests must also be declared without delay.

Public declarations of interests submitted by the City of Espoo’s elected officials and office-holders (Municipalities Act, section 84)

Declarations of interests (external link)(external link, opens in a new window)

Date of publication of the Privacy Statement: 23 September 2020

1. Data controller

City of Espoo/Audit Committee

2. Person responsible for the register

Audit Director

3. Contact person of the register

Audit Director Virpi Ala-aho

External Auditing Unit, P.O. Box 113, 02070 City of Espoo

Tel. +358 9 81621 (exchange)

firstname.lastname@espoo.fi

4. Data protection officer

City of Espoo Data Protection Officer

Address: P.O. Box 12, 02070 City of Espoo

Tel. +358 9 81621 (exchange)

E-mail: tietosuoja@espoo.fi

5. For what purpose is personal data processed?

The register has been established for the declaration of private interests.

6. On what grounds is personal data processed?

Personal data is processed in the register based on the provisions of the Local Government Act (410/2015).

The EU General Data Protection Regulation, Article 6(1c): processing is necessary for compliance with a legal obligation to which the controller is subject.

7. What data is processed?

Elected officials and senior local officers acting as presenting officers for decision-making bodies as defined in the Local Government Act must declare their managerial duties and positions of trust as well as their significant assets and other private interests that could be of significance in attending to their position. Any changes must also be declared without delay.

The following personal data is collected in the register from persons obliged to declare their private interests:

• Personal identity code (does not appear in the public register)

• First name(s), last name, e-mail address, telephone number

• Party they represent

• Decision-making body in which they are a member/presenting officer

• Posts, occupations, professions and positions that may have an impact on the public decision-making process

• Administrative functions in state-owned enterprises, economically significant enterprises, banks and other financial institutions and significant organisations

• Positions of trust in interest groups

• Municipal and ecclesiastical positions of trust

• Major holdings acquired for business and investment purposes and other major holdings

• Debts incurred for business and investment purposes and guarantees or other liabilities for the same purpose

PUBLIC ACCESS TO INFORMATION AND CONFIDENTIALITY:

The information will be published in the online service after review and approval and will be presented on the City of Espoo website, unless otherwise provided for in the confidentiality regulations.

GROUNDS FOR CONFIDENTIALITY:

Some of the data processed is confidential. The operations are guided by the Data Protection Act (1050/2018), the EU General Data Protection Regulation (2016/679) and the Act on the Openness of Government Activities (621/1999).

8. What are the sources of data?

The required information is personally provided by the persons obliged to declare their private interests. The persons obliged to declare their private interests assure that the information provided is correct and up-to-date, and authorise the publication of their data in the register of private interests.

Personal data is processed in the register based on the provisions of the Local Government Act (410/2015).

The register works as an electronic network service in which the elected officials and local officers obliged to declare their private interests log in themselves to fill in the information required by law. Providing the information is a legal obligation. The persons obliged to declare their private interests assure that the information provided is correct and up-to-date, and authorise the publication of their data in the register of private interests.

Administrators or the Audit Committee may not modify the information provided by the obliged persons in the register.

The Audit Committee monitors compliance with the declaration obligation and may ask a person obliged to declare their private interests to make a declaration or supplement a declaration already made. Once reviewed and approved, the information will be published in the same online service for public viewing.

9. Is data disclosed or transferred outside the city?

The information will be published in the online service after review and approval and will be presented on the City of Espoo website, unless otherwise provided for in the confidentiality regulations.

The Audit Committee has decided that information from the register of private interests will not be disclosed for direct marketing, market or opinion polls, public registers or genealogical studies.

10. Is data transferred outside the EU/EEA?

The data will be stored in a data centre located in the EU and will not be transferred outside the EU.

11. How long is data stored?

The personal and interest data provided by the users will be saved in electronic form in the service provider’s database. In accordance with the Local Government Act, the data will be deleted from the public electronic register of private interests when the data no longer needs to be used.

On 30 June 2017 (AL/10361/07.01.01.03.01/2017), the National Archives of Finland ordered, pursuant to Section 8 and Section 11 of the Archives Act (831/1994), the declarations of private interests and the information in registers of private interests to be kept in permanent storage exclusively in electronic form.

12. How is data protected?

The personal data is kept confidential, mainly in electronic form. The material is stored in printed form in the records and archives of the City of Espoo Audit Committee, except to the extent that the National Archives has ordered the material to be stored exclusively in electronic form. An electronic personal data file of those who have provided information about their private interests is located on a properly protected server in a controlled data server centre.

13. The data subject’s rights

More detailed instructions on how to submit data requests in accordance with the GDPR: https://www.espoo.fi/en-US/Eservices/Data_protection/Client_rights

13.1 How can I access my data?

You have the right to obtain from the data controller a copy of the personal data undergoing processing. The controller must provide the data without undue delay and in any event within one month of receipt of the request. That period may be extended by two further months where necessary, taking into account the complexity and number of the requests.

If the controller does not take action on the request of the data subject, the controller shall inform the data subject without delay and no later than within one month of receipt of the request of the reasons for not taking action and on the possibility of lodging a complaint with a supervisory authority and seeking a judicial remedy.

Requests by the data subject and the related measures are free of charge. However, where requests from a data subject are manifestly unfounded or excessive, in particular because of their repetitive character, the controller may either charge a reasonable fee taking into account the administrative costs of providing the information or communication or taking the action requested; or refuse to take the action requested.

13.2 When can I request rectification of my data?

You have the right to have incorrect, inaccurate, incomplete, outdated or unnecessary personal data that we retain, corrected or supplemented by us.

13.3 When can I request erasure of my data?

You have the right to have personal data concerning you erased by the data controller without undue delay under certain preconditions. You have no right to remove the data if, following the statutory commitment requires processing of the data or the processing is done for the purpose of performing a task concerning public interest or exercising official authority vested in the controller. In these cases, the personal data will only be destroyed after the statutory deadline.

13.4 When can I request restriction of processing of my data?

If the data collected about you is inaccurate, you may require that the processing of your customer data be restricted until the accuracy of the data has been verified.

13.5 Right to lodge a complaint

You have the right to lodge a complaint with a supervisory authority if you consider the processing of personal data to be in breach of data protection legislation. You can lodge a complaint with the office of the Data Protection Ombudsman: https://tietosuoja.fi/en/home

The Audit Committee is a statutory body, and the minutes of its meetings must be stored permanently. The minutes are stored in the City Archives. Other documents to be archived are stored for the required period in the committee’s own archive. This includes the agendas and minutes of the Audit Committee’s subcommittees, the Audit Committee’s agendas, the External Auditing unit’s personnel matters, tendering documents related to auditing as well as project audits carried out by the External Auditing unit concerning EU projects and other projects that have received external funding. The latest statutory task of the Audit Committee is to maintain a register of interests and monitor the declarations of interests. The data in the register of interests must be stored permanently in accordance with the instructions of the National Archives of Finland.