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KHO:1999:48 AI generated

Supreme Administrative Court dismisses appeal when audit committee fails to prepare budget resolution per municipal law.

Case Number KHO:1999:48
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 municipality's appeal regarding the invalidity of the budget resolution. The court found that the audit committee, not the municipal board, had prepared the evaluation report and liability waiver required by law. Consequently, the board's decision was procedurally flawed as it did not follow the mandatory preparation steps outlined in the Municipal Code.

Legislator headnote

AI generated

Kuntalaki 53 §; Kuntalaki 68 §; Kuntalaki 71 § 2 mom: A municipal board cannot validly adopt a budget resolution if the required evaluation and liability waiver were prepared by the audit committee rather than the board, violating the statutory preparation procedure.

Keywords

AI generated
municipal budget resolution audit committee preparation municipal board authority procedural defect liability waiver approval

Cited Legislation

AI generated
Kuntalaki 53 §
Kuntalaki 68 §
Kuntalaki 71 § 2 mom
AI generated
kho-precedent_1999_36
Supreme Administrative Court dismisses appeal when council members are not personally affected by audit report.
admin_1994_kuopio-county__912
Administrative court dismissed appeal; unanimous council vote on budget and immunity excludes members from conflict of interest.
admin_2012_hameenlinna__639
Administrative court dismissed appeal; town council granted immunity despite conflict of interest concerns.
ECLI:FI:KHO:2021:80
Supreme Administrative Court allows audit review of audit quality assessment results affecting auditor rights and duties.
admin_1986_central-finland-county__290
Administrative court dismissed appeal as procedural matter not requiring separate municipal appeal.

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Full text

Kunnanhallitus oli esittänyt valtuustolle, että tilintarkastuskertomus ja arviointikertomus merkitään tiedoksi ja päätetään arviointikertomuksessa tarkastuslautakunnan esittämästä vastaisen varalle. Lisäksi kunnanhallitus oli esittänyt, että valtuusto hyväksyy vuoden 1997 tilinpäätöksen ja päättää vastuuvapauden myöntämisestä tilivelvollisille.

Arviointikertomusta ja vastuuvapauden myöntämistä koskevien asioiden valmistelu valtuuston päätettäväksi oli tarkastuslautakunnan tehtäviin kuuluvaa valmistelua, joka ei ollut kunnanhallituksen suorittamana toteutunut kuntalain 71 §:n 2 momentissa tarkoitetulla tavalla.

Kuntalaki 53 §

Kuntalaki 68 §

Kuntalaki 71 § 2 mom