Municipal board
Municipal government 2021-2025
Minutes, 31.3.20256/2025
31.03.2025 16.30 - 18.45
Puumila
Yes, checked and found to be in accordance with the meeting's procedure.
31.03.2025
Puumila
01.04.2025
Anna Kiviholma
Office secretary
The legality and quorum of the meeting are established. The participants in the meeting are noted.
Sections 62 - 70 are approved for the agenda and any changes are noted on the agenda for the municipal government's information.
The meeting was found to be legal and quorate.
Two minutes reviewers will be elected. In accordance with the agreed practice, the reviewers will be Mika Shemeikka and Katri Toivonen. The minutes will be reviewed after the meeting and will be available on the municipality's website.
The motion for a resolution was adopted unanimously.
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 2024 showed a surplus of EUR 573.163 in terms of annual gross profit and a surplus of EUR 108.628 in terms of profit.
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.
| TP 2023 | 2024 +MU | Realization | Deviation | Actual % | |
| Revenue | 3.115.418 | 2.926.622 | 3.180.093 | -253.471 | 108,7 |
| Menot | -8.205.534 | -7.519.273 | -7.438.926 | -80.346 | 98,9 |
| Operating profit | -5.090.116 | -4.592.651 | -4.258.833 | -333.817 | 92,7 |
| Annual margin | -137.260 | -127.236 | 573.163 | -700.399 | -450,5 |
| Depreciation | -408.499 | -444.094 | -464.535 | 20.441 | 104,6 |
| Result for the financial year | -545.760 | -571.330 | 108.628 | -679.958 | -19 |
| Surplus/deficit | -545.760 | -571.330 | 108.628 | -657.957 | -19 |
The municipal board decides to present the following to the municipal council regarding the processing of the financial year's result of 108.627,57 euros:
The surplus of 108.627,57 euros from the 1st financial period is transferred to the surplus/deficit from previous periods account in the balance sheet. The surplus from previous years in the balance sheet is now 2.088.184,84 euros.
2. signs the financial statements for 2024 and submits the financial statement materials to the auditor for review.
3. After the preparation of the financial statements by the audit committee, they are submitted to the municipal council for consideration.
4. authorizes the Director of Finance and Administration/Acting Mayor to correct any errors that may appear in the text and numerical data in the balance sheet and to make any necessary additions.
The motion for a resolution was adopted unanimously.
The department heads and the finance manager presented the matter at the meeting. The welfare director left at 4:55 p.m., the technical director left at 5:15 p.m., and the finance manager left the meeting at 6:10 p.m.
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.
Appendix 1 confirmation notification letter
The Municipal Board decides to provide the audit firm BDO Auditor Oy, selected by the Municipal Council, with a management confirmation letter (Appendix 1) for the auditor. The Municipal Board authorizes the Chairman of the Municipal Board and the Mayor to sign the confirmation letter.
The motion for a resolution was adopted unanimously.
BDO Auditor Oy, Vesa Keso
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.
No council initiatives were submitted during 2024. 12 municipal initiatives were submitted.
Unfinished council initiatives from 2022
Finns' Party council initiative on Exam exam facilities. The initiative was discussed in the Education and Wellbeing Committee on January 28, 2025, Section 7, and in the Municipal Board on March 3, 2025, Section 41. The initiative is awaiting council consideration on April 14, 2025, where it will be deemed to have been fully considered.
Unfinished municipal initiatives from 2024
The municipal initiative has been submitted to the municipal initiative service on 25 June 2024. In order to implement the Kihniö municipality's economic adjustment plan, a legally binding master plan must be prepared for Kankari, Sulkuejärvi and the northern parts of Kihniö. The matter is currently being processed.
The municipal government will present a report on unfinished council and municipal initiatives to the council for information.
The motion for a resolution was adopted unanimously.
The acting mayor will present and provide information on current issues and events that are pending and in preparation.
The municipal government will hold the necessary discussion on the matter and take note of it.
The motion for a resolution was adopted unanimously.
Decisions of municipal office holders:
Municipal Mayor Section 13
Director of Finance and Administration §
Financial Manager §
Minutes of committees and chambers:
Education and Welfare Board 20.3.2025
§ 13 Legality and quorum of the meeting
§ 14 Selection of the minutes inspectors
§ 15 Competitive tendering for school transport 2025
§ 16 Distribution of cultural grants in 2025
§ 17 The matter was postponed to the next meeting
§ 18 Annual report of the Education and Welfare Board 2024
§ 19 Granting permission to organize a camp school
§ 20 Decisions of office holders
§ 21 Notification and other matters
Technical Committee 19.3.2025
§ 30 Legality and quorum of the meeting
§ 31 Selection of the minutes inspectors
§ 32 Partial master plan for Mäntiperä energy park, approval of the plan
§ 33 Technical Committee Activity Report 2024
§ 34 Expiration of the penalty notice procedure / real estate RN:o 250-403-71-10
§ 35 Financial performance 1.1.-31.1.2025
§ 36 Establishment of a travel park
§ 37 Other matters
The municipal government takes note of the received minutes and decisions and decides not to exercise its right of withdrawal.
The motion for a resolution was adopted unanimously.
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:
6 property transfer notices
The municipal government will take note of the property transfers and decide not to exercise its right of pre-emption.
Erja Silvennoinen left due to incapacity for the duration of the discussion and decision-making.
Erja Silvennoinen (Administrative Procedure Act, Section 28.1, Section 3)
The motion for a resolution was adopted unanimously.
Arrivals:
Pirkanmaa Ely: Employment review February 2025, Kihniö unemployment rate 7,4
The municipal government will take note of the notification matters.
The motion for a resolution was adopted unanimously.