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KHO:1999:36 AI generated

Supreme Administrative Court dismisses appeal when council members are not personally affected by audit report.

Case Number KHO:1999:36
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court dismissed the appeal filed by a municipal council member regarding their eligibility to vote on the annual accounts. The council member argued that the audit report constituted a personal matter under the Municipal Code, yet the auditors only approved the accounts and granted liability immunity without issuing reminders to the members of the council. The court determined that since the decision did not directly address the council members personally, it fell outside the scope of the conflict of interest provision in the Municipal Code.

Legislator headnote

AI generated

Kuntalain 52 §; The council member is not considered personally affected by the audit report if the auditors did not issue reminders to the members of the council, as the decision concerns the general administration rather than the individual.

Keywords

AI generated
Municipal Code conflict of interest council member audit report liability immunity annual accounts personal interest

Cited Legislation

AI generated
Municipal Code s. 52
AI generated
admin_2012_hameenlinna__639
Administrative court dismissed appeal; town council granted immunity despite conflict of interest concerns.
admin_1994_kuopio-county__912
Administrative court dismissed appeal; unanimous council vote on budget and immunity excludes members from conflict of interest.
ECLI:FI:KHO:2021:163
Supreme Administrative Court quashes council decision for invalidly declaring a member ineligible and calling a substitute.
kho-precedent_1999_48
Supreme Administrative Court dismisses appeal when audit committee fails to prepare budget resolution per municipal law.
admin_2013_hameenlinna__468
Administrative court allows shareholder's audit appointment request despite company board's refusal based on minutes.

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Full text

Kuntalain 52 §:n mukaan valtuutettu on valtuustossa esteellinen käsittelemään asiaa, joka koskee henkilökohtaisesti häntä. Kunnanhallituksen jäsenenä ja varajäsenenä tilikautena toiminut on kunnanhallituksen tehtäväalan perusteella tilivelvollisen asemassa. Tilintarkastajat olivat kertomuksessaan esittäneet tilinpäätöksen hyväksymistä ja vastuuvapauden myöntämistä kunnan hallintoa ja taloutta hoitaneille luottamushenkilöille ja viranhaltijoille eivätkä olleet tehneet tilivelvollisiin kohdistuvia muistutuksia. Näin ollen päätös ei koskenut kunnanhallituksen jäseninä ja varajäseninä toimineita valtuutettuja siten henkilökohtaisesti kuin kuntalain 52 §:ssä tarkoitetaan. Äänestys 4-1.