The financial statements are published in Finnish and Swedish. A concise abstract of the financial statements is included in the annual report of the city, which is also published in English (later on June 2019).
The City Board must consider the financial statements of the financial year before the end of March the next year. The financial statements must be presented to the City Council before the end of June. The City Council decides on the approval of the financial statements and the discharge from liability when it has received auditors' report and the Audit Committee’s assessment report.
The financial statements include the
- annual report
- implementation comparison of the budget
- profit and loss account
- funds statement
- balance sheet
- consolidated income statement
- consolidated funds statement
- consolidated balance sheet.
The financial statements also include parameters describing the city’s economic situation and its development.