According to the municipal administrative regulations and the budget and financial plan approved by the municipal council, in the operating budget section, the council sets operational and financial goals and allocates the appropriations and revenue estimates required for the goals to the institution to carry out its tasks.

In the utilization plan, the relevant administrative authority further distributes the appropriation allocated to the task group to cost centers with precision for each type of expenditure and income.

Appendix No. 1 is the operational plan for activities under the municipal government.

The Act on the Protection of Persons Reporting on Breaches of European Union and National Law entered into force on 1.1.2023 January 2019. It is the implementation of the EU Whistleblower Directive (1937/XNUMX). The purpose of the legislation is to ensure that a person who, in the course of their work, observes or suspects an act contrary to the public interest in specified areas of EU or national law can report the matter safely.

The reporting channel is not a general "feedback channel" but a service created specifically for reporting serious abuses.

The obligation to establish an internal reporting channel applies to municipalities, joint municipal authorities, joint municipal business enterprises and municipal business enterprises with at least 50 regular employees or civil servants. The same applies to legal entities under the control of municipalities and joint municipal authorities, such as subsidiaries. Municipalities and joint municipal authorities may also have joint reporting channels.

The organization also notifies the person who reported the incident of the measures taken through the channel. The internal reporting channel must be implemented within three months of the law coming into force, i.e. no later than 1 April 2023.

An organization may also choose to allow anonymous reports, but there is no obligation to do so.

The organization must designate a person or persons responsible for handling notifications. The person or persons to be designated are at the discretion of the municipality.

It is advisable to appoint two people to ensure the independence of reporting.

Appendix 2 Whistleblow document

The budget is the single most important tool for managing the municipality's finances and operations. According to Section 110 of the Local Government Act, the municipal council must approve the budget for the following calendar year before the end of the year. At its meeting on 8 December 2025, the Kihniö municipal council approved the budget for 2024 and the financial plan for 2025–2026.

According to Section 68 of the Administrative Regulations, the municipal government may, after considering the budget, issue instructions on the implementation of the budget. The budget implementation instructions are intended to provide concrete instructions on the implementation and monitoring of the expenditure and revenue estimates approved by the council. The administrative authorities are responsible for putting the instructions into practice.

Appendix 3: Implementation instructions

On 19 December 2023 (VN/35660/2024), the Ministry of Finance granted municipalities a government subsidy for basic municipal services, pursuant to Section 5 of the Act on the Government Subsidy for Basic Municipal Services, and decided on compensation for tax revenue losses resulting from changes in the municipalities' tax bases for 2024.

The Ministry of Finance has issued a decision on the basic component of the home municipality compensation on 21.12.2023 December 2023 (VN/35661/7). The basic component of the home municipality compensation for 2024 is €459,25. According to the calculation in the appendix, the home municipality compensation income is €55.348 and the home municipality compensation expenditure is -€11.935.

The estimate of government transfers entered in the 2024 budget is €1.105.807.

Government grants granted to the municipality of Kihniö:

If the municipality is dissatisfied with the above decision, it has the right, pursuant to Section 51 of the Act on State Subsidies for Basic Municipal Services, to submit a written request for rectification to the Ministry of Finance within three months of receiving notification of the decision.

Appendix 4 decision on the government transfer of basic services 2024

Appendix 5 decision on the basic component of home municipality compensation 2024

Appendix 6 fee breakdown

According to Section 39 of the Local Government Act, the municipal government is responsible for, among other things, the preparation, implementation and supervision of the legality of the council's decisions. If the municipal government considers that the council's decision has been made in an incorrect order or that the council has exceeded its authority or that the decision is otherwise unlawful, the municipal government must not implement the decision. In such a case, the matter must be brought before the municipal council again without delay. (Section 96 of the Local Government Act).

The following matters were discussed at the Municipal Council meeting on December 8, 2025:

- Approval of the 2024 budget and the 2025-2026 financial plan

- Appropriation changes to the 2023 budget

- Opening balance sheet for 2023

- Request for resignation from positions of trust

The tightening of local government finances affects all municipalities, regardless of their size. The reasons are manifold: a general increase in prices, an increase in interest rates, wage increases and cuts in government transfers. Municipal tax revenues are also falling as a result of the weak national economic development and tax revenues transferred to welfare areas.

For the reasons mentioned above, a financial adjustment working group must also be established in the municipality of Kihniö, whose task is to seek cost savings from all administrative municipalities and monitor the sustainability of the current year's budget.

The government appoints its representatives to the economic adjustment working group, and the head of department of each administrative unit is always included in the working group when his or her field of activity is being examined. The working group may also invite experts to its meetings. The use of an external consultant should be considered.

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.

Accompanying material: comparison of actual results

Background and purpose of the share issue

The significantly increased core inflation, the significant increase in financing costs, the effects of the Russian Federation’s war of aggression in Ukraine on the raw material markets for energy production, and the implementation of the Energy Authority’s draft control methods for 2024–2031 have significantly increased the financial and commercial risks related to energy production for all energy companies. Furthermore, Leppäkoski Group Oy (hereinafter “Leppäkoski Group”)Company" or "Leppäkoski”) financing agreements contain covenants related to equity, which the Company is obliged to fulfill. In addition to the above, uncertainty in financial markets and rising interest rates weaken the Company's cash flow and increase financing-related risks.

In addition, as part of a comprehensive risk management strategy, the Company has launched a new business related to the procurement of raw materials for energy wood, which aims to secure the procurement of raw materials and the competitiveness of district heating in the long term. The new operation requires sufficient financial buffers related to the procurement of fuels and the resourcing of procurement. In addition, the Company plans significant investments related to the balancing electricity and reserve power markets. In addition to the above, the investments required by the Energy Market Act of the Company's subsidiary Leppäkosken Sähkö Oy in security of supply and electricity metering will burden the Company's cash flow in the coming years.

In order to ensure the continuity of the Company's business and to manage the increased risks, the Company has justified strengthening its equity through a share issue by transferring the Company's shares in its possession to the current shareholders. Therefore, the Company's Board of Directors has decided on 12 December 2023 on a share issue, in which shares previously held by the Company and shares acquired from the personnel fund under a purchase option will be issued to the Company's current shareholders (hereinafter referred to as the "Issue of shares

The shares to be transferred in the Share Offering will be offered for subscription by shareholders to shareholders who are registered in the company's shareholder register maintained by Euroclear Finland Ltd (including the waiting list) on the Share Offering record date of 15 December 2023 (hereinafter referred to as the "Share Offering Record Date").Settlement date”), in proportion to their share class-specific holdings as of the Record Date (pro rata) (hereinafter referred to as “Subscription right

The number of shares of each share class subscribed for under the subscription right is N (rounded down to the nearest even number), which is calculated as follows: N = (OO/(KO-YO))*AO, where (i) OO means the number of Series A/K shares held by the relevant shareholder as of the Record Date, (ii) KO means the number of all A/K series shares of the company as of the Record Date, (iii) YO means the total number of A/K series shares held by the company (including the waiting list) on the Record Date and (iv) AO means the maximum number of A/K shares to be offered in connection with the Share Offering. The number of shares to be offered is 4.987 A shares and 6.480 K shares. The number of shares held by the company (including the waiting list) on the record date is 5.097 A shares and 6.586 K shares.

(i) by subscribing for the offered shares under the Subscription Right

a. subscription is made by completing and signing the subscription list available on the Company's website and submitting it to the Company, as well as by paying the subscription price in accordance with the Subscription Right to the Company's bank account during the subscription period, and

(ii) by subscribing for the offered shares without the Subscription Rights, if the offered shares remain unsubscribed under the Subscription Rights

a. Subscription is made by submitting a subscription commitment in accordance with the subscription commitment on the Company's website and delivering it to the Company, as well as paying the subscription price for subscriptions made without Subscription Rights to the Company's bank account during the subscription period. The subscription period for shares begins on 20 December 2023 and ends on 31 January 2024.

The municipality of Kihniö has 25 A and 25 K shares. You can put 2 A and 3 K shares on the subscription list. The price of one share is 410 euros for both A and K shares.

The term of office of the Youth Council is one (1) year. The term of office begins when the municipal government appoints the Youth Council and ends when a new Youth Council is appointed. The term of office is always from February 1st to January 31st of the following year.

The Youth Council can be elected directly if the number of candidates does not exceed the number of council seats specified in the rules of procedure. If there are more candidates than seats, an election will be held.

The Youth Council has been campaigning for new candidates. A total of 11 candidates applied. The term of office will begin in February 2024.

The rules of procedure approved by the Youth Council state the following regarding the election of a new council:

The municipal government appoints 6-12 full members to the youth council for a period corresponding to the council's term of office, based on a presentation made by the municipal education workers and the youth council, and, if possible, 2-4 deputy members. Those elected will be notified personally.

If necessary, temporary staff or action groups may also be selected during the operational period.

The Youth Council has the right to independently change its members during its term of office.

The property in question is located on the shore of Lake Naarmijärvi in ​​an unzoned coastal area, so before processing a building permit, the building right and the suitability of the construction must be examined through a deviation permit. MRL § 72; No building may be built in a coastal zone belonging to the coastal area of ​​a sea or body of water without a local plan or a legally effective master plan that specifically stipulates the use of the master plan or part thereof as the basis for granting a building permit.

The building right of an undeveloped property in an unzoned area must be examined by means of a basic land survey before the processing of the deviation permit. According to established practice, the basic land survey determines the property division at the cross-sectional date, which has generally been the date of entry into force of the Building Act and Decree on 1 July 1959 and is used in the basic land survey to determine the building right in unzoned and undeveloped coastal areas. In this case, determining the situation in 1959 is practically impossible due to the large number of properties, so the established method cannot be fully applied to determining the building right in Otonrinne. Therefore, the examination is carried out using the date 13 September 2013, when the property Valtion metsämaa was divided into Nerkoo state land 250-893-1-2 and Kankari state land 250-893-1-3. Kankarin State Land 250-893-1-3 (amended 13.9.2023) has been divided into the properties Salmela 250-401-3-182 (5.10.2013), Otonrinne 250-401-54-2 (19.6.2015), Puuhapaikka 250-401-55-1 (amended 9.8.2027) and Oskarin keidas 250-401-53-6 (amended 15.12.2026), from which 250-401-53-8 has been further divided. Of these, the properties Salmela and Otonrinne have a shoreline impact, for which Salmela has used the building right previously. The properties Puuhapaikka and Oskarinkeidas do not have a shoreline impact.

The Kankari state land includes land register property 250-893-1-3, on the shore of Lake Naarmijärvi, which is undeveloped and also abuts the shore. This property is owned by Metsähallitus, which has expressed its interest in creating a shore construction site if the Otonrinne property is granted building rights.

The total length of the coastline of Kankari State Land is 366 meters. With a deviation permit, a maximum construction density of 6 coastal construction sites per kilometer of coastline can be achieved.

A land use review has also been carried out for the nearby property Metsä-Piikkilä 250-401-10-23 in the Naarmijärvi area at the request of the landowner, with the aim of creating a waterfront building site on the same part of the shore. However, this property is divided from a different land use plan.

Building rights cannot be granted based on the dimensions of the deviation permit, but building rights must be examined through coastal zoning in this case.

Appendix 7 map excerpt

Appendix 8 site plan

As in previous years, this year's budget includes an appropriation for the so-called baby money. Babies born to Kihniö families and their families will be presented with a gift as a memorial, as in previous years. The amount of the gift will change from five hundred (500) euros to one thousand (1000) euros, in accordance with the budget.

Appendix 9 award criteria and application procedure

The contract for taxi services has been concluded based on a competitive tender held in 2021 for the contract period 1.10.2021-31.7.2024, with options 1.8.2024-31.7.2025 and 1.8.2025-31.7.2026. The contract was drawn up with Kivineva companies. Kivineva companies Oy's transports, including the contracts, have been transferred to Tilausliikenne Koivukoski Oy in 2023.

Call traffic has been operated on Tuesdays and Fridays only by prior arrangement. The use of the option must be notified 6 months before the end of the contract period. The use of the option requires the approval of both parties.

Attached is the current contract.

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, Paragraph 2 of the Interest Act (633/1982). According to Section 21 of the Pre-emption Act, the municipal 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:

7 property transfer notices

Official decisions:

Municipal Mayor §

Director of Finance and Administration § 57, 58

Financial Manager § -

Proceedings:

Education and Welfare Board 10.1.2024

§ 1 Legality and quorum of the meeting

§ 2 Selection of the minutes inspectors

§ 3 Supporting the Kihniö, on the side of youth project application

Education and Welfare Board 18.1.2024

§ 4 Legality and quorum of the meeting

§ 5 Selection of the minutes inspectors

§ 6 Meeting times and convening of the Education and Welfare Board in 2024

§ 7 Inspection and display of the minutes of the Education and Welfare Board in 2024

§ 8 Approval of the budget implementation plan

§ 9 Introduction of option years for school transport

§ 10 Joining Hansel's competition for pre-primary and primary education learning materials 2024–2026 (2028)

§ 11 Budget implementation report 01.01-30.11.2023

§ 12 Decisions of office holders

§ 13 Notification and other matters

Technical Committee 7.12.2023

§ 77 Legality and quorum of the meeting

§ 78 Selection of the minutes inspectors

§ 79 Permit for the Kihniö Korhosjärvi ice track pursuant to Section 30 of the Off-Road Traffic Act

§ 80 Statement on the draft plan for the Korpilahti waterfront area plan

§ 81 Application for exemption / holiday home

§ 82 Financial performance 1.1 - 31 March 2024

§ 83 Current affairs

§ 84 Suspension of the procurement of the geothermal heating contract for the Koivikko terraced house

Youth Council 9.1.2024

Central Election Commission 7.12.2023

Arrivals:

Pirkanmaa Ely: Employment review November 2023, Kihniö unemployment rate 7,5

A restaurant entrepreneur in Puumila has requested a discount on the rent for the cafeteria space, citing business challenges.

The rent for the premises is currently €900 + VAT and the rent (index) increase according to the lease agreement is in January. The municipality of Kihniö considers the rent to be reasonable considering the increased cost of living.

The municipality is in the interest of keeping Puumila's café services available to customers.