According to Section 110 of the Local Government Act, the council must approve the municipality's budget for the following calendar year by the end of the year, taking into account the financial responsibilities and obligations of the municipal group. In connection with the approval of the budget, the council must also approve a financial plan for three or more years (planning period). The budget year is the first year of the financial plan.

The budget and plan must be prepared in such a way that they implement the municipal strategy and ensure the conditions for carrying out the municipal tasks. The budget and plan approve the operational and financial objectives of the municipality and the municipal group.

According to the Local Government Act, the financial plan must be balanced or in surplus. The deficit accumulated in the municipality's balance sheet must be covered within a maximum of four years from the beginning of the year following the approval of the financial statements.

Part I of the budget document contains general justifications and general objectives for the planning period, as well as historical and framework information on the economy and income statements, a financial statement and verbal justifications of the budget by department/task area. Part II contains the numerical part of the 2024 budget and the related income statement, investments and financing plan. Part III contains the financial plan for 2025–2026 and the related income statements, investments and financing plan. The Kihniö Municipal Strategy 2022–2030 is attached at the end of the budget document.

The budget proposal for 2024 has a deficit of 315.211 euros. The annual margin is positive by 128.883 euros. Operating expenses are 7.444.573 euros and operating income is 2.926.622 euros. The net amount of loans will decrease by approximately 619.000 euros in the budget year 2024. The total amount of loans at the end of the budget year is approximately 5.466.000 euros. Net investments are approximately 269.000 euros in 2024.

The Cooperative Institution will discuss the budget and financial plan at its meeting on December 4, 2023.

Department heads will be experts in the meeting during this time.

According to Section 110(5) of the Local Government Act, the municipality's operations and financial management must comply with the budget. Any changes to it are decided by the council.

An agreement has been reached between Parkano and Kihniö on the amount of the cost overruns resulting from the organization of social and health services under the service agreement. The municipality of Kihniö will pay the city of Parkano a lump sum of 770.000 euros. A provision of 197.465 euros has been made in the 2022 financial statements for additional costs. An additional appropriation of 573.000 euros ~ 600.000 euros is needed for the cost center Social and Health Services Outsourcing.

Technical amendment to the budget

The internal invoicing of the technical department for the management of sports facilities, which has been allocated to the cultural department, will be removed from the cultural department. Therefore, the internal income of the technical committee will not be realized in that respect. The change is due to the fact that the State Treasury has issued more detailed instructions for the distribution of internal expenses to services. The change reduces the internal expenses of the cultural department by 101.229 euros and increases the net expenses of the technical department by the corresponding amount. There is no impact on the municipality's total external expenses.

The changes apply to the following cost centers:

0011230 Promoting well-being and health 15.180

003110 Daycare 10.120

003210 Preschool 5.060

003220 Basic education 25.329

003230 Special education 5.060

003250 Morning and afternoon activities 5.060

003610 Sports and outdoor recreation areas 25.300

003620 Youth services 5.060

003630 Leisure activities projects 5.060

Internal revenue is deducted from the technical committee's cost center 006440 Outdoor sports facilities -101.229 euros.

The municipality of Kihniö and the city of Parkano have approved an agreement on the cooperation area for social and health services and a service agreement on the level of services to be produced and pricing for the period 1.5.2015 – 31.12.2022. The city of Parkano has acted as the responsible municipality for the cooperation area and the territorial security committee has acted as the joint decision-making body.

The City of Parkano has presented financial claims to the Municipality of Kihniö for exceeding the financial level of the service agreement. The City of Parkano and the Municipality of Kihniö have negotiated during 2023 on the correct and fair level of compensation. An agreement has been reached in the negotiations and it has been agreed that the Municipality of Kihniö will pay the City of Parkano a total of 770.000 euros in one-off compensation for the exceeded costs for the period from 1 January 2020 to 31 December 2022. After the approval of the attached settlement agreement, the Municipality of Kihniö is no longer obliged to accept any additional payment claim of any kind from the City of Parkano or the service provider for the period of cooperation in social and health services.

In addition, it has been agreed that the City of Parkano will return to the Municipality of Kihniö the temporary loan of EUR 168.820,74 paid for the financial liability coverage at the start of the cooperation area.

The attached settlement agreement does not apply to the ongoing social security dispute in the administrative courts.

Attached material: location map and site plan

Supporting material: site plan and zoning map

On May 16, 2022, the Accounting Board's Welfare Region and Municipality Division issued a statement on the handling of asset and capital items transferred to 128 welfare regions in the accounting of municipalities and joint municipal authorities.

According to the statement, asset and capital items transferred from municipalities to the welfare area will be recorded as changes in opening balances in the account opening on 1 January 2023. The purpose of recording in the account opening is that transfers of asset and capital items recorded against the basic capital will not be presented as business transactions for 2023 in the budget execution comparison or in the financial statement.

Other entries are presented as transactions in 2023 and may affect the 2023 result.

According to the Accounting Act (Section 3:3.1, Section 5), the opening of accounts must be based on the closing balance sheet of the previous financial year. The person responsible for keeping accounts must ensure sufficient documentation of changes to the opening balances in order to ensure a seamless accounting chain from the closing balance sheet of the previous year to the final opening balances.

Permanent assets: The membership shares and movable assets of municipal joint ventures transferred to the welfare area are deducted from the assets of the municipality's balance sheet. The transfer is recorded in the municipality's accounting against the share capital, unless the municipality decides otherwise. The recording is carried out as a transfer between balance sheet items.

Balance sheet for the comparison year: The entries regarding transfers of assets and capital made on the basis of the Enactment Act are not changes in accounting principles or corrections of errors from previous years, so no adjustments are made to the balance sheet for the previous financial year 2022, which is the comparison year in the municipal financial statements for 2023, but the necessary information is provided in the notes.

In connection with the opening of the accounts for 2023, the Pirkanmaa Hospital District's joint municipal authority membership shares of €802,593.20 have been entered against the basic capital in the municipality's balance sheet as changes in the opening balances, in accordance with the statement. The entries have been made as transfers between balance sheet items. After the entries, the joint municipal authority membership account in the opening balance sheet for 2023 is €480,583.20 and the municipality's basic capital account is €6,234,598.54.

No movable property was transferred from the municipality.

Appendix 2 Opening balance sheet 2023

The Kihniö 4H Association is requesting an extension of the payment period for the temporary funding for the Youth Online project from the Kihniö municipality. There is still 1.000 euros outstanding. The project ended on December 31, 2021, and an extension is being requested until December 31, 2024.

Appendix 3 application

Municipalities have no legal obligation to organize election advertising, but municipalities have traditionally offered parties and voter associations the opportunity to display candidate posters on racks reserved for them.

According to the Election Act, no speeches may be made, printed or written appeals may be published or distributed during voting time at a general advance voting location or a polling station on election day, or in their immediate vicinity. In practice, this means, among other things, that election advertisements must not be placed in the vicinity of advance voting locations or polling stations in a way that could be considered to influence the voter's choice. In practice, this means that election advertisements must not be visible in the polling station or at its entrance.

The Association of Finnish Local and Regional Authorities recommends starting outdoor election advertising in areas under the control and management of the municipality one week before the start of early voting, i.e. from 26 March 2025.

The municipality's technical action is to place election advertising stands along Prunnintie, as in previous elections. The advertising stand is double-sided, meaning that an advertising space is reserved for each party or voter association that has nominated candidates (one-sided). The advertisements are placed by party in the same order as in the combination of candidate lists, read from left to right. The advertisements must be removed by the person placing them within a week of the election being confirmed. Those placing the advertisements are asked to take into account a possible second round of the election.

It is not recommended to place election advertisements in the city center's local plan area (except for the advertising stands on Prunnintie) (attachment).

Roadside advertising and notices are regulated in sections 52 and 52 a of the Roads Act (503/2005). The Finnish Transport Agency provides guidelines for election advertising on roads and outside local plan areas.

For questions regarding outdoor advertising, please contact Kristiina Mäkelä, Secretary of the Central Election Commission, 044-7541203, email firstname.lastname@kihnio.fi or vaalit@kihnio.fi.

A municipal initiative has been submitted to the municipality of Kihniö through the initiative service:

Light in the school yard

There is no lighting in the school yard where buses, taxis and cars bring children in the morning. You have to be really careful in the morning when you drop off your children and then go by car. Lighting would provide safety and make it easier to see children walking. Although lighting does not eliminate the fact that you always have to be careful.
I suggest lights that shine from a high enough height to prevent unnecessary shadows from forming.
Autumn is in its darkest hours. I hope to bring more light to this corner of the school yard soon.

Return of unused appropriation from state budget item 28.90.31 (Financial support for the merger of municipalities)

According to the second supplementary budget of the state for 2023, EUR 18,947,000 will be added to the central government transfer for basic municipal services in connection with the return of the consolidation grants for municipalities in difficult financial situations under Section 56 a of the Municipal Structure Act (1698/2009) that were not used in 2022, as well as the discretionary consolidation grants for municipalities under Section 41 of the Municipal Structure Act and compensation for the loss of central government transfer under Section 44.

According to Section 56a of the Municipal Structure Act, the amount of euro corresponding to the total amount of discretionary merger grants is deducted from the central government grant pursuant to the Act on the Central Government Grant for Basic Municipal Services (618/2021). The reduction in the central government grant is the same per capita in all municipalities. If the entire amount of euro reserved for discretionary merger grants is not used during the financial year, the remaining part is returned to the municipalities in an equal share per capita during the year following the financial year.

According to Section 41 of the Municipal Structure Act, a discretionary merger grant may be paid to a new municipality created by the merger of municipalities, within the limits of the state budget.

The Government decides on the granting of a discretionary merger grant in connection with the decision on the change in the division of municipalities. According to Section 59 of the Municipal Structure Act, an amount of euros corresponding to the total amount of merger grants referred to in Section 41 of the Act is deducted from the central government grant pursuant to the Act on the Central Government Grant for Basic Municipal Services (618/2021). The reduction in the central government grant is the same per capita in all municipalities. If the entire amount of euros reserved for the merger grant is not used during the financial year, the remaining part is returned to the municipalities in an equal share per capita during the year following the financial year.

In the 2022 state budget, EUR 10,000,000 was reserved for article 28.90.31 (Financial support for the merger of municipalities) for merger grants for municipalities in difficult financial situations pursuant to Section 56 a of the Municipal Structure Act, and EUR 10,000,000 for discretionary merger grants for municipalities pursuant to Section 41 of the Municipal Structure Act, and for compensation for the loss of government subsidies pursuant to Section 44.

On 11 June 2020, the Government decided on the merger of the City of Kankaanpää and Honkajoki in early 2021 (VM/2020/101). In the same context, the Government decided to grant the new City of Kankaanpää a discretionary merger grant of 3,500,000 euros. According to the Municipal Structure Act, the payment of the discretionary merger grant can be spread over a maximum of three years. According to the decision made by the Ministry of Finance on 23 March 2021, the City of Kankaanpää was paid a merger grant of 1,050,000 euros in 2022. In addition, the City of Kankaanpää will be paid compensation for the reduction in central government transfers of 2,007 euros per year in the year the merger comes into effect and in the following three years.

Since only the above-mentioned grants and compensations were paid to the city of Kankaanpää from item 28.90.31 during 2022, 8,950,000 euros in grants under Section 56 a of the Municipal Structure Act and 9,997,000 euros in

EUR 18,947,000 in grants under Section 41 of the Municipal Structure Act and compensation under Section 44. A total of EUR 18,947,000 in appropriations transferred from the central government contribution for basic municipal services remained unused.

Jurisdiction:

State supplementary budget for 2023 II.

Decision:

The Ministry of Finance has today decided to increase the central government transfer for basic municipal services granted to municipalities by 3,43 euros per inhabitant for 2023, based on the supplementary budget for the year 2023 II. The increase will be taken into account in the increases and decreases in the central government transfer. The impact of the decision on the central government transfer for basic municipal services granted to the municipality is shown in the appendix to this decision.

The change will be taken into account in the December 2023 payment installment of the government transfers for basic municipal services. A summary of the change in the government transfers for basic municipal services is attached. The government transfer calculation for 2023, updated with the change, will be published on the Ministry of Finance's website at:

https://vm.fi/valtionosuuslaskelmia

Kihniö municipality's share €6.201

The period for appealing the decision is three months from the date of notification.

Appendix 4 Municipality-specific changes in municipal government transfers in 2023

The municipalities of the Western Pirkanmaa employment area (Sastamala, Hämenkyrö, Ikaalinen, Parkano, Kihniö and Punkalaidun) have approved a cooperation agreement and a service organization plan for the employment area in their councils at the end of October. The establishment documents for the employment area are currently being processed by the Ministry of Employment and the Economy.

The municipal leaders and employment managers discussed the further preparation of the employment area on 15 November 2023. It has been agreed that the municipal leaders and employment managers will form a steering group for the preparation, under which project groups (substance groups) will be established for job seeker and employer services as follows:

- Multidisciplinary services (three subgroups)

- Skills development services

- Working life services

A separate project group will be established for administrative and support services, and the ICT project group, which acts as its sub-working group, has already begun operations.

The responsible municipality (Sastamala) requests the municipalities in the employment area to appoint their representatives to the above-mentioned project groups by December 15, 2023.

The project group for administrative and support services will include one representative per municipality from other municipalities. It is appropriate to appoint those appointed to the substance groups through joint preparation by the employment managers.

The accompanying material is the organization chart of the preparation.

Further information if necessary: ​​Employment Service Manager Tiina Leppäniemi, tel. +358 40-668 3961, tiina-leppaniemi@sastamala.fi

The mayor presents and provides information on current issues and events that are pending and in preparation.

The mayor presents the financial situation at the meeting.

Attached is the result.

According to Section 1 of the Pre-emption Act (5.8.1977/608), a municipality has a right of pre-emption in the sale of real estate located in the municipality in order to acquire land for community development and for recreational and conservation purposes. The right of pre-emption means the municipality's right to redeem the sold real estate for the purchase price agreed upon by the seller and the buyer. When using the pre-emption, the municipality takes the place of the buyer and acquires ownership of the area that is the subject of the sale under the terms of the deed of sale.

The municipality must also compensate the buyer for direct costs related to the transaction and pay interest on the costs in accordance with Section 3, Subsection 2 of the Interest Act (633/1982). According to Section 21 of the Pre-emption Act, the city government decides on the exercise of the pre-emption right. The decision must be made and the registration authority, i.e. the Land Survey, notified of it within three months of the certification of the transfer deed.

The decision must be given without delay as a demonstrable notification to the buyer and seller.

Attached material: property transfer list

Real estate transfer notices:

2 property transfer notices

Official decisions:

Municipal Mayor §

Director of Finance and Administration § 50, 53, 56

Financial Manager § -

Proceedings:

Technical Committee 16.11.2023

§ 63 Legality and quorum of the meeting

§ 64 Selection of the minutes inspectors

§ 65 Application for exemption / economic building

§ 66 Application for exemption / holiday home and warehouse

§ 67 Statement on the draft Leppäsentie waterfront development plan

§ 68 Application for exemption from environmental protection regulations in the village of Kihniö

Section 69 Application for exemption from environmental protection regulations in the village of Kankari

§ 70 Application for exemption from wastewater treatment / property Lehtokangas / RN:o 250-405-7-5

§ 71 Review of the need to update the Kihniö groundwater protection plan

§ 72 Joint permit application for rock excavation and crushing on property RN:o 250-403-14-36 Rajalammi

§ 73 Technical Committee budget for 2024 and financial plan for 2025-2026

§ 74 Conversion of a fire station into a hybrid station, conditional selection of contractor

§ 75 Safety document for public areas of Kihniö Municipality

§ 76 Current affairs

Education Committee 16.11.2023

§ 84 Legality and quorum of the meeting

§ 85 Selection of the minutes inspectors

§ 86 Removed from the agenda

§ 87 Election of the Director of the Library

§ 88 Budget of the Ministry of Education for 2024 and financial plan for 2024-2025

§ 89 Decisions of office holders

§ 90 Notification and other matters

Education Committee 28.11.2023

§ 91 Legality and quorum of the meeting

§ 92 Selection of the minutes inspectors

§ 93 School youth work and outreach youth work in Kihniö

§ 94 Selection of sports award recipients for 2023

§ 95 Change to working days at Kihniö comprehensive school

§ 96 Update of the school transport guide regarding the risk of large predators

§ 97 Budget implementation report 01.01. - 31.10.2023

§ 98 Decisions of office holders

§ 99 Notification and other matters

Audit Committee April 21.11.2023, XNUMX

Youth Council 21.11.2023

Council for the Elderly and Disabled 28.11.2023