According to Section 113 of the Local Government Act, the financial year of a municipality is the calendar year. The municipal government must prepare the financial statements for the financial year by the end of March of the year following the financial year and submit them to the auditors for review. The auditors must review the financial statements by the end of May. After the audit, the municipal government must submit the financial statements to the council for consideration. The council must review the financial statements by the end of June. The financial statements include the balance sheet, income statement, cash flow statement and the information attached to them, as well as a comparison of the budget implementation and an annual report.

The financial statements must provide true and sufficient information about the municipality's results, financial position, financing and operations. For this purpose, additional information necessary for this purpose must be disclosed in the notes. The financial statements are signed by the members of the municipal board and the mayor or mayor.

According to Section 114 of the Local Government Act, a municipality that, together with its subsidiaries, forms a municipal group must prepare and include consolidated financial statements in its financial statements. The consolidated financial statements must be prepared as of the same date as the municipality's financial statements. The consolidated financial statements are prepared as a combination of the balance sheets and income statements of the group entities and their notes. The consolidated financial statements also include a consolidated cash flow statement, which provides an account of the acquisition and use of the municipal group's assets during the financial period. The financial statements of a municipal association are consolidated with the consolidated financial statements of the member municipality. A municipality that does not have subsidiaries but is a member of a municipal association or a municipal business association must include information corresponding to the consolidated financial statements in its financial statements.

According to Section 115 of the Local Government Act, the annual report must present a report on the implementation of the operational and financial objectives set by the council in the municipality and the municipal group. The annual report must also provide information on such material matters related to the finances of the municipality and the municipal group that are not reflected in the balance sheet, income statement or cash flow statement of the municipality or the municipal group. Such matters include at least an estimate of probable future developments and information on the organisation of internal control and risk management and key conclusions.

If the municipality has an uncovered deficit in its balance sheet, the annual report must present a report on the achievement of financial balancing during the financial period and on the adequacy of the current financial plan to balance the economy.

The financial statements for 2023 showed a deficit of EUR 137.261 in terms of annual gross profit and a deficit of EUR 545.760 in terms of profit. The most significant explanatory factor is the one-time conclusion of a EUR 770.000 social welfare settlement agreement with the City of Parkano.

The Cooperation Committee will discuss the financial statements at its meeting on March 31, 2025.

Department heads present their department's financial statements.

Attached are the financial statements.

The Kihniö Municipal Council decided on 12 June 2023 / 7 § that the Municipality of Kihniö will select BDO Audiator Oy as its auditing company for the years 2023-2026. As part of the audit process, the company will request the municipality to provide management confirmation to the auditor. The confirmation procedure is based on international auditing standards and does not change the obligations and responsibilities of the municipal government, other accountable persons, office holders or the auditor under the legislation.

Appendices 2-3 map excerpt and site plan

XX have leased the municipal arable land areas of Tanhua RN:o 12:54 with a size of 0,15 ha and Sarkamaa RN:o 55:4 with a size of 0,29 ha. The lease period has been five years and the agreement expired on 31 December 2023. The rent has been charged at 38,20 euros / year (86,20 euros / hectare / year). The rent will be indexed, making the price per hectare 102,76 and the rental price per area 45,20 / year.

Annex 4: Draft lease agreement

In the Municipal Initiative Service The following initiative has been submitted:

The following changes must be made to the administrative regulations of the municipality of Kihniö:
8§
Municipal government and divisions
- The name of the Vitality Committee will be changed to the Vitality Division
Justification: The Municipal Act does not recognize committees; a division is the correct term for an institution other than a board under the municipal government.

§ 24
Duties of the Vitality Committee
-The title will be changed to Vitality Division
-the section "2. is responsible for preparing matters related to land use" is removed from the tasks
Reason: The Vitality Division is not the right place for land use planning such as zoning.
§ 38
Duties and powers of the Technical Committee

-tasks should be grouped into them
1) where the technical committee exercises independent decision-making authority
by law
2) where decision-making power is based on the delegation of decision-making power by administrative rule
3) which concern the acquisition, maintenance and management of municipal property

- "responsible for preparing matters related to land use, especially the preparation of zoning in the municipality" is added to the duties.

Argument:
The current design emphasizes the management of the municipality's own property and is confusing. Land use planning is one of the most central parts of the municipality's operations. The Technical Board is the statutory supervisory and licensing authority in all matters related to land use.

Even now, the technical committee is dealing with coastal zoning plans, planning needs solutions and building permit issues. Separating land use planning such as general and local zoning from the tasks of the technical committee is unusual, especially in a municipality with 50 lakes, 900 summer cottages and several pending wind and solar power projects as well as massive electricity transmission projects related to them. These require constant coordination.

Kihniö municipal government's response:

"The name of the Vitality Committee will be changed to the Vitality Division"
Justification: The Municipal Act does not recognize committees; "division" is the correct term for an institution other than a board under the municipal government."

Committee or division

The municipal government may, directly by law (Section 30 of the Municipal Act), set committees for the performance of a specific task. Like the board of directors, the members of the committee do not have any special restrictions on eligibility for election (Section 74.3 of the Municipal Act). Committees are mainly needed for project-related tasks, for example, in the implementation of a construction project. Other institutions may also appoint committees by virtue of a decision of the council. The council may grant the institution general rights to appoint committees, but it may also limit its powers, for example, to appointing only a construction committee. The term of office of the committee may not exceed the term of office of the institution that appointed it (Section 32.1).

Generally, municipal elected officials are elected by the council. However, the election of members of the executive board may be transferred to another institution (section 31.1, paragraph 3), and members of the committee are elected by the institution that appoints the committee.

The eligibility restrictions for members of the municipal government or board do not apply to members of the executive board and committee.

Section

According to Section 30.3 of the Local Government Act, the council may set:

-divisions for the municipal government, board, committee and executive board.

The administrative regulations may stipulate that members of the chamber – but not the chair – may be elected from among those other than members and deputy members of the municipal board. This will also provide expertise to the chambers from outside the municipal board.

Because the activities of the Vitality Committee are intended to be permanent and due to the temporary nature of the committee, it is justified to change the name of the Vitality Committee to the Vitality Division in connection with the next administrative rule update.

"The section "2. is responsible for preparing matters related to land use" mentioned in the duties of the Vitality Committee, Section 24 of the Administrative Rules, is removed. The section "2. is responsible for preparing matters related to land use" means visioning, preliminary preparation, and mapping of economic policy needs. The current expression is poorly worded and should be changed. Land use planning, such as zoning, is part of the duties of the technical committee, Section 38, second paragraph, of the Administrative Rules.

However, the municipal government will decide on the need to prepare or amend the master plan. The need for amendments to the administrative regulations will be reviewed during the current year due to upcoming legislative changes. The above-mentioned changes can be implemented in the same context.

In the Municipal Initiative Service The following initiative has been submitted:

Content of the initiative:

The administrative regulations of the municipality of Kihniö stipulate that the vitality committee under the municipal government

1. is responsible for preparing business matters;

2. is responsible for preparing matters related to land use;

3. is responsible for preparing the municipal economic activity action plan;

4. is responsible for preparing marketing matters;

5. is responsible for preparing measures to increase the attractiveness of the municipality.

These matters are handled directly by the municipal government without committee consideration.

The agendas or minutes of the Economic Development Committee are not published online, even though that committee is crucial in preparing the municipal budget, for example. Projects then quietly appear in the budget, the background of which is not known when evaluating the municipal government's decisions.

Considering the tasks of the vitality committee, it is in fact a working committee of the municipal government. It is completely unacceptable that the most important decisions for the management of the municipality, especially land use, are prepared in secret.

Land use planning, including zoning, must be transferred to the technical committee, as it also has supervisory authority. The agendas and minutes of the vitality committee under the Kihniö municipal government must be published on the municipal information network in the same way as those of the committees.

Further information about the initiative:

Kihniö Municipality Administrative Regulations Section 24: Duties of the Vitality Committee

The Vitality Committee under the Municipal Government is composed of 6 members, 1 of whom serves as the vice-chairman. The meetings of the Vitality Committee may be attended by the Chairman of the Municipal Government, the Chairman of the Municipal Council and the Mayor, of whom the Mayor serves as the Chairman of the Vitality Committee.

Kihniö municipal government's response:

The purpose of the vitality committee is to support the development of vitality in the municipality. It acts as a visionary and preliminary planner for the subject areas mentioned in the administrative regulations. It can also make initiatives to the municipal government or committees, but it does not have actual decision-making power.

As already stated in the previous article of the government (§ 58), land use planning belongs to the technical committee and the formulation in the administrative regulations must be specified with regard to the vitality committee. The nature of the tasks of the vitality committee as a whole can be specified in the formulation in the next administrative regulations update.

The minutes of the sections will be published on the municipality's website.

The Kihniö Municipal Board has received a request for rectification (March 5, 2024) regarding the decision of March 4, 2024, Section 44, fees charged for official documents and information requests.

Requirements for a claim for rectification:

-First of all, the entire payment tariff must be rejected as unnecessary

-Secondly, it must be returned for preparation as unreasonable and poorly drafted

Reasoning:

In the last 14 months, the municipality of Kihniö has received a total of 25 requests for information/documents, i.e. in less than 2 months. 18 of those have come from me. I have to resort to requests for information because the chairman of the municipal board, Hannu Koivistoinen, is not responding to my inquiries (see below).

I am establishing an association called Kihniö Savupirtti ry, which intends to nominate candidates for the 2025 municipal elections. For the municipal election program, I need a lot of information about the recent activities of the municipality of Kihniö.

The tariff approved by the municipal government on March 4, 2024, is an attempt to hinder the participation of municipal residents in municipal decision-making by preventing or making it difficult for a new municipal actor to obtain information. The procedure is widely used in Russia.

The procedure is unnecessary, because a viable municipality must be able to process 2 information requests per month within 14 days. The tariff is poorly drafted, it lacks a process description. It is internally contradictory. The pricing is unreasonable. Furthermore, it is discriminatory, because according to the information I have received, the need for such a tariff has arisen precisely from my need for information.

Municipal Act § 1

Purpose of the law

The purpose of this Act is to create the conditions for the realization of self-government and opportunities for participation and influence in municipal activities by the residents of the municipality. The purpose of the Act is also to promote the planned nature and financial sustainability of municipal activities.

The municipality promotes the well-being of its residents and the vitality of its region, and organizes services for its residents in an economically, socially and environmentally sustainable manner.

A municipality is a legal construct based on the Municipal Act. The task of municipal administration, for which the municipal government is responsible, is to create the conditions for an active citizen like me and in no case prevent participation.

The claim for rectification has been supplemented on 17 March 2024 (attachment)

1) I repeat my previous demand: The tariff should be rejected as unnecessary and discriminatory, alternatively returned to preparation as unlawful

2) I demand a ban on enforcement

3) I present the following additional arguments:

Reasoning:

My right to obtain information from the administration of Kihniö Municipality by making factual requests for information is being restricted by defining a fee tariff that has not existed before. This is discrimination, which is prohibited by the Public Access Act and the Criminal Code.

As proof, I present an email from the chairman of the municipal board, in which the workload caused by my information requests is considered a problem and my activities are considered to be a nuisance. When I announced that I wanted to research the history of Kihniö in the manner presented in the new fee tariff draft, this led to a clarification in the meeting discussion, in which the free access only applied to historical research commissioned by the municipality. The total tariff is aimed against my information needs in an attempt to also prevent my preparations for the 2025 municipal elections. I also consider this to be an abuse of public power.

Section 17 of the Act on the Publicity of Official Activities (Publicity Act)

Taking information rights into account in decision-making

When making decisions in accordance with this Act and otherwise performing its duties, the authority is obliged to ensure that, taking into account sections 1 and 3 of the Act, access to information about the authority's activities is not restricted without a valid and legally prescribed basis and no more than is necessary for the interest to be protected, and that those requesting information are treated equally.

Below are more detailed change requirements if the entire tariff is not rejected:

Section 2: Documents for which no fee is charged

“Free access can be applied to information requests that are sufficiently specific and where the information is found in the municipal information systems using the information and document classification of the registers, the case number or search functions”

To be corrected:

The free access must be applied in accordance with Section 34(2) of the Act on the Openness of Government Activities; it is not a matter of discretion. The authority must assist in identifying the document.

Section 3: Documents for which a fee is charged

“A request is also considered special if checking or removing confidential information from a document requires more work than usual”

To be corrected:

It is not defined what constitutes more work than usual. Covering up secret parts is not an excuse.

Point 3:

“A fixed basic fee is charged for providing information on a document requiring special measures, which is tiered according to the complexity of the search: _ normal information search -0,5 hours 25 euros”

To be corrected:

A search for information lasting less than 0,5 hours cannot be subject to a fee, because then it does not cause more work than usual. A reasonable limit could be a search for information exceeding 1 hour, taking into account, however, Section 34, subsection 2: The person requesting information cannot be responsible for the professional skills of the authority in the search for information.

Section 7 Appeal

“If an authority rejects a request for information, the person requesting the information must be informed verbally of the reason for the refusal. The authority must also inform the person of the right to refer the matter to a higher authority.”

To be corrected:

According to Section 43 of the Administrative Procedure Act, a written decision must be issued regarding the refusal, the content of which complies with Section 14, subsection 3 of the Public Access Act.

Kihniö municipal government's response:

The number of information requests addressed to the municipality of Kihniö was 9 in 2021, 18 in 2022, 11 in 2023 and 26 from 1 January to 1.1 March 2024. Compared to the number in 2023, the number of information requests in early 2024 has increased by 136%. Without taking a position on the initiators, it can be stated that the number of information requests has increased significantly.

The subjects of the information requests have mainly been those for which there has been no ready-made document, information has been sought from several sources, information has been screened, organized and combined. It has taken several hours and the work of several employees to resolve the requests.

The Freedom of Information Act does not oblige an authority to prepare reports or combine information upon request. However, it is possible to prepare for such service requests and define your own fees for them. This fee schedule has been designed to do just that.

The starting point for accessing information from public documents is that it is free of charge. Access to information from documents is free of charge in municipalities when:

-information about the document is provided orally

-the document is given to the authority to be read or copied

-electronically stored document is sent by email

The issuance of a document falls within the scope of the authority's duty to advise, consult or inform (see Sections 8 and 34 of the Administrative Procedure Act).

In order for a document or information about its contents to be provided at all, it is necessary document to be identified sufficiently so that the authority can determine which document or information the request concerns (Public Access Act, Section 13.1). The request must therefore be made as clearly as possible and sufficiently unambiguously. The request is sufficiently specific when the authority can determine which document or information the request concerns.

The introduction of the fee is justified by the increased number of information requests, without taking a position on the requesters. The fee is applied equally to everyone at the level determined by its content.

According to Section 82 of the Administrative Regulations, the municipal government decides on the basis for the fees. The municipality follows the principle of cost-effectiveness in the fees. The fee has been prepared on the basis of salary costs, internal rental costs, IT costs, software fees, etc. The cost price of the financial and administrative department is approximately €33,53 per hour. The municipal government considers the fee to be reasonable.

Secondly, corrections have been proposed to various sections of the fee schedule. The municipal government believes that the fee schedule contains the information necessary for its use and does not see a need for correction.

Appendix 5 request for correction and supplement

An initiative has been submitted to the Municipal Initiative Service:

Content of the initiative:

The modern factors of production are Time, Money and People. There is a shortage of all of them in Kihniö and the municipality is fighting for its existence.

Municipal officials must be given all possible time to repair the municipality's finances. Now is not the time to plan or organize investments that will be useless if the municipality collapses.

All of the municipality's planned investments for 2024 and 2025 must be stopped and the saved mental capacity must be directed towards economic rescue measures.

All the vitality projects must also be suspended for the same reason, the results have been non-existent. Now the horizon must be short, otherwise it will not be long.

Response to the initiative:

The municipality of Kihniö is aware of the financial seriousness of the situation and takes a critical approach to all investments. The small investments made are based on a needs assessment and aim to achieve cost savings for the coming years.

The starting point for vitality investments in Pyhäniemi has been obtaining private money for development. As a result of the economic recession, private money has not moved in the desired way. Other reasonable vitality investments (e.g. nature trails, Aitoneva, Pyhäniemi plans) have been based on project development, where various EU and state grants have been used as assistance. Unfinished / pending projects and projects for which grants have been granted and applied for are being completed.

The initiator is right that those in positions of power and office should have peace of mind and time for their work in all its forms.

According to Section 133 of the Kihniö Municipality Administrative Regulations, after the matters mentioned in the notice of the meeting have been discussed, council groups and councillors have the right to submit written initiatives on matters concerning the municipality's operations and administration.

The municipal government must submit to the council by the end of March each year a list of initiatives made by councillors and sent to the municipal government that the council has not finally processed by the end of the previous year. At the same time, it must state what measures have been taken as a result of them. The council may determine which of the initiatives have been fully processed.

During 2023, no council initiatives and one municipal initiative were submitted.

Municipal initiatives from 2023

• November 10, 2023 light in the school yard, the initiative is in the preparation of technical measures and therefore incomplete.

Unfinished council initiatives from 2021

- The Kihniö Finns Party council group submitted a council initiative regarding the Carpet Cleaning Station on 24 May 2021. The initiative was discussed in the municipal board on 12 February 2024 and is awaiting council consideration, and the matter is incomplete in this regard.

Unfinished council initiatives from 2022

- Kihniö SDP council group's initiative on 14 November 2022 to add emotional and interaction skills teaching to the curriculum. The initiative is being prepared. The matter is still under consideration.

- Kihniö Finns' council initiatives 12.12.2022: Council question time as part of council meetings and Exam, an electronic exam in the Kihniö library.

The Finns Party's council initiative for a council question hour has been implemented through the approval of an administrative rule in the council on September 25, 2023, which enables a question hour. Exam - electronic exams in the library premises are in preparation and therefore incomplete.

Unfinished municipal initiatives from 2022

- Municipal initiative 19.9.2022. Charging point and cold storage at the grillinmäki rest area in Kihniö. The initiative was discussed in the municipal board on 12.2.2024 and is awaiting consideration by the municipal council, the initiative is incomplete in this regard.

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:

4 property transfer notices

Official decisions:

Municipal Mayor §

Director of Finance and Administration § 5, 8

Financial Manager § -

Proceedings:

Technical Committee 6.3.2024

§ 18 Legality and quorum of the meeting

§ 19 Selection of the minutes inspectors

§ 20 Request for rectification regarding the decision of the Technical Committee of 31 January 2024 § 10

§ 21 Administrative enforcement matter pursuant to Section 175 of the Environmental Protection Act on the farm Männikkö No. 250-407-1-79

§ 22 Application for exemption / holiday home

§ 23 Technical Committee Activity Report 2023

§ 24 Current affairs

Education Committee 18.3.2024

§ 25 Legality and quorum of the meeting

§ 26 Selection of the minutes inspectors

§ 27 General camp school instructions and policies

§ 28 Observing Boys' Day in Kihniö on May 16, 2024

§ 29 Annual report of the Education and Welfare Board 2023

§ 30 Distribution of grants for sports and youth activities 2024

§ 31 Distribution of cultural grants in 2024

§ 32 Meal fees for activities organised as special care

§ 33 Notification and other matters