Municipal board

Municipal board

Municipal government 2025-2029

Minutes, 30.3.2026
Meeting number

4/2026

Aika

30.03.2026 16.30 - 20.30

Place

Puumila

Minutes inspection

Yes, checked and found to be in accordance with the meeting's procedure.
01.04.2026

Minutes available for viewing

Puumila
01.04.2026

Signatory's name

Anna Kiviholma
Office secretary

§ 45 Legality and quorum of the meeting
Proposal for a decision

The legality and quorum of the meeting are established. The participants in the meeting are noted.

Decision

The motion for a resolution was adopted unanimously.

§ 46 Selection of the minutes inspectors
Proposal for a decision

Two minutes reviewers are elected. In accordance with the agreed practice, the reviewers are Erja Silvennoinen and Petteri Wiinamäki. The minutes will be reviewed on March 31st and will be available for viewing on the municipal information network until April 1st, 2026.

Decision

The motion for a resolution was adopted unanimously.

§ 47 Financial statements 2025

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 2025 showed a surplus of EUR 427.412 in terms of annual gross profit and a deficit of EUR -55.641,48 in terms of profit.

The Co-operative Committee will discuss the financial statements at its meeting on March 26, 2026.

Department heads present their department's financial statements.

Attached are the financial statements.


TP 2024

2025 +MU

Realization

Deviation

Actual %

Revenue

3.179.080

3.248.602

3.302.984

-54.382

101,7

Menot

-7.437.913

-7.910.370

-7.670.459

-239.911

97

Operating profit

-4.258.833

-4.661.768

-4.367.475

-294.293

93,7

Annual margin

573.163

209.365

427.412

-218.047

-204,1

Depreciation

-464.536

-424.891

-413.411

-11.478

97,3

Result for the financial year

108.628

-215.526

-55.641

-159.885

25,8

Surplus/deficit

108.628

-215.526

-55.641

-159.885

25,8

Proposal for a decision

The municipal board decides to present the following to the municipal council regarding the handling of the result of -55.641,48 euros for the financial year:

The deficit of -55.641,48 euros from the first 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 2.032.543,36 euros.

2. the municipal government signs the financial statements for 2025 and submits the financial statement materials to the auditor for review,

3. submit the financial statements to the municipal council for consideration after preparation by the audit committee and

4. authorizes the mayor to correct any errors that may appear in the text and numerical data in the balance sheet and to make any necessary additions.

Decision

The motion for a resolution was adopted unanimously.

The department heads presented their department's financial statements. The welfare director left during this section at 5:30 p.m. The technical director left the meeting for the discussion and decision-making.

§ 48 Posting of the partial master plan proposal for the Lylyharju wind farm

Municipal Board 9.3.2026 Section 33

Marko Penttilä and Lauri Vierto as experts from Ilmatar Oy and, through the teams, planning consultant Arto Sipinen from FCG and the municipality's technical director.

Appendices 1-14

Proposal for a decision

The municipal government will approve the partial master plan proposal for the Lylyharju wind farm, request the necessary authority statements and make the plan proposal available for public viewing.

Disqualification

Juha-Matti Markkola (Administrative Act, Section 28, Section 1) Jenni Vehmasto (Administrative Act, Section 28, Section 1)

Decision

The matter was left on the table.

Juha-Matti Markkola and Jenni Vehmasto left the meeting for the duration of this matter and decision-making from 5:00 p.m. to 6:35 p.m. Jenni Vehmasto was replaced by Sirpa Kaikkonen as deputy member from 5:00 p.m. to 6:35 p.m.

Janne Ojala served as the chairman of the meeting during this matter.

The project actors and the technical director presented the matter at the meeting. After the general presentation, they left the meeting and did not participate in the discussion and decision-making of the matter.

During the discussion, Petteri Wiinamäki proposed that the matter be tabled. Matti Sillanpää supported the proposal. The chairman presented the voting order. The basic proposal was YES and the proposal to table was NO, a show of hands vote was taken: YES 2 votes (Jytilä, Tarsia) NO 4 (Sillanpää, Kaikkonen, Wiinamäki, Ojala). The matter was tabled.

Municipal government 30.3.2026

The technical director will present the matter at the meeting.

Appendices 1-14

Proposal for a decision

The municipal government will approve the partial master plan proposal for the Lylyharju wind farm, request the necessary authority statements and make the plan proposal available for public viewing.

Disqualification

Juha-Matti Markkola (Administrative Act, Section 28, Section 1) Jenni Vehmasto (Administrative Act, Section 28, Section 1)

Decision

The motion for a resolution was approved.

Juha-Matti Markkola and Jenni Vehmasto left the meeting for the duration of this matter's consideration and decision-making. Janne Ojala will be the chairman for this matter. Markkola's deputy Jarkko Keljo will be present from 18:30 to 18:38.

Matti Sillanpää proposed that the government not approve the partial master plan proposal for the Lylyharju wind farm, request statements from the authorities, and make the plan proposal public. The proposal fell through as untenable.

§ 49 Application for derogation / conversion of a second-time residential building into a permanent residence

Attached is a site plan and a zoning map.

The technical director will present the matter.

Proposal for a decision

The municipal government decides that the deviation is approved on the grounds presented above. A construction permit corresponding to the deviation permit must be applied for from the building control authority within one year of the municipal government's decision becoming legally binding. The municipal government's deviation decision and other necessary attachments (plans, energy report, report on wastewater treatment) must be attached to the construction permit application.

Decision

The motion for a resolution was adopted unanimously.

The technical director presented the matter. He left the meeting while the matter was being discussed and decided.

For your information

Parties, Licensing and Supervision Agency

§ 50 Confirmation letter to auditor

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

Proposal for a decision

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.

Decision

The motion for a resolution was adopted unanimously.

For your information

BDO Auditor Oy Vesa Keso

§ 51 Response to the municipal initiative to initiate a municipal merger study with the City of Parkano

An initiative has been received by the municipality on 5 August 2025 through the municipal initiative service, presentingthat the municipality of Kihniö will immediately initiate preparations for the start of a municipal merger study with the city of Parkano at the start of the new council term.

The initiator is has produced material for the Kihniö council, based on which it is possible to assess Kihniö's future direction options and the real, long-term consequences of continuing as an independent municipality.

The entire initiative is available to read. in the municipal initiative service

Proposal for a decision

The Kihniö municipal government is not promoting the municipal merger study. The municipal initiative will not result in any further measures.

Decision

The motion for a resolution was adopted unanimously.

For your information

mover

§ 52 Report on council and municipal initiatives for 2025 and unfinished initiatives

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.

One council initiative was submitted during 2025. 4 municipal initiatives were submitted.

Unfinished council initiatives from 2025

The Christian Democrats' council group submitted a council initiative to investigate and implement the possibility of local procurement of school meals. The matter is under preparation.

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.

Proposal for a decision

The municipal government will present a report on unfinished council and municipal initiatives to the council for information.

Decision

The motion for a resolution was adopted unanimously.

§ 53 Salomaa Heritage Use Plan

The municipality received a state inheritance (Salomaa), which the municipal government made a decision to receive in 2009. The inheritance was handed over to the municipality to be used for elderly care, child protection, and rehabilitation and support services for war veterans and disabled people.

According to the decision of the municipal government, the plan for the use of funds is presented to the municipal government.

The municipal government decided in 2022 that, starting in 2023, the heritage funds will be used to promote well-being and health for the heritage's original target groups.

The promotion of well-being and health was left to the municipality as of January 1, 2023.

Proposal for a decision

The municipal government approves the Salomaa heritage use plan in Appendix 2.

Decision

The motion for a resolution was adopted unanimously.

§ 54 Financial performance 1.1.- 28.2.2026

The mayor presents the financial situation at the meeting.

Proposal for a decision

The municipal government notes the financial report for the period 1.1.- 28.2.2026

Decision

The motion for a resolution was adopted unanimously.

§ 55 Information matters of the municipal leader
Proposal for a decision

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

Decision

The motion for a resolution was adopted unanimously.

§ 56 Real estate transfer notifications

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:

6 property transfer notices

Proposal for a decision

The municipal government will take note of the property transfers and decide not to exercise its right of pre-emption.

Decision

The motion for a resolution was adopted unanimously.

§ 57 Received decisions and minutes

Official decisions:

Municipal Mayor Section 13

Financial Manager §

Minutes of committees and divisions:

Technical Committee 17.3.2026

§22 Legality and quorum of the meeting

§23 Election of the minutes inspectors

§24 Application for a soil and environmental permit for rock excavation and crushing

on the property Männikkö / Civil engineering Kalevi Viitaharju Oy

§25 Situation of municipally owned buildings

§26 Technical Committee Activity Report 2025

§27 Election of the Construction Division

§28 Service agreement for the management and cleaning of green areas in the municipality of Kihniö

§29 Application for exemption / conversion of a second-time residential building into a permanent residence

§30 Current affairs

Education and Welfare Board 18.3.2026

§27 Legality and quorum of the meeting

§28 Election of the minutes inspectors

§29 Distribution of grants for sports and youth activities 2026

§30 Distribution of cultural grants in 2026

§31 Annual report of the Education and Welfare Board 2025

§32 Special diets at Kettukallio kindergarten and Kihniö comprehensive school

§33 Proposal to amend the administrative regulations regarding the powers of the director of welfare and the principal

§34 Agreement between Parkano and Kihniö on the Youth Startti guidance service

§35 Notification and other matters

Audit Committee April 13.3.2026, XNUMX

Youth Council 11.3.2026

Proposal for a decision

The municipal government takes note of the received decisions, minutes and the youth council's action plan and decides not to exercise its right of withdrawal.

Decision

The motion for a resolution was adopted unanimously.

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