The meeting procedure of the Audit Committee shall comply with the provisions of the Administrative Rules. The invitation shall be issued by the chairman and shall state the time and place of the meeting and the matters to be discussed. A meeting of the Audit Committee shall constitute a quorum when more than half of the members are present. The matter shall be decided on the basis of the chairman's report.

According to the administrative rules, the auditor has the right to be present and speak at board meetings.

The municipal government cannot appoint its representative to board meetings.

According to the administrative rules, the minutes are written by the minutestaker under the direction of the chairman. The minutes are signed by the chairman and certified by the minutestaker.

The minutes will be reviewed in a manner decided by the board.

Section 140 of the Local Government Act:

“The minutes of the council, municipal board and committee, and the body referred to in section 58, subsection 1 of the municipal joint authority, together with the instructions for rectification or appeals attached thereto, shall be kept available for viewing on the public information network after inspection, unless otherwise provided for by the provisions on confidentiality.”

In order to carry out its assessment work, the audit committee invites the management of the office-holders, the management of the elected officials, staff representatives, representatives of subsidiary organisations and possible other representatives of stakeholders to meetings to examine from their own perspective the activities of the assessment target, the objectives and their implementation, as well as the effectiveness and appropriateness of the activities in accordance with its work programme. If necessary, an assessment form on the activities and finances of the sector/area of ​​responsibility is distributed to the interviewees in advance to be completed. The form is not public and is not attached to the minutes.

In order to carry out its evaluation work, the Audit Board monitors the activities of institutions and office holders. The Audit Board has agreed on the following division of labor in monitoring the activities of different administrative sectors.

According to Section 121 of the Municipal Act, the task of the Audit Board is, among other things, to prepare a proposal for the evaluation and audit budget for the municipal government.

According to Section 84 of the Local Government Act, a municipal elected official and office holder must make a declaration of interests regarding their management positions and positions of trust in companies and other entities engaged in business activities, significant assets, and other interests that may be relevant to the performance of their positions of trust and office.

The obligation to declare interests applies to members of the municipal government and the institution performing the duties referred to in the Land Use and Building Act (132/1999), the chairperson and vice-chairpersons of the council and the board, the mayor, the deputy mayor and the rapporteur of the municipal government and the board. The declaration must be made within two months of the person being elected to their position.

The declaration of affiliation is made to the Audit Board, which, in accordance with Section 121 of the Municipalities Act, monitors compliance with the notification obligation and reports the declarations to the council.

The municipality must keep a register of interests on a public information network, unless otherwise provided for by the provisions on confidentiality.

The Audit Committee will consider any other matters raised by the members of the Committee and the auditor.

The instructions for making a claim for rectification attached to the minutes provide the necessary instructions for making a claim for rectification. The appeal address attached to the minutes must state the appeal authority, the appeal period and what must be attached to the appeal.

A decision that cannot be appealed or appealed against must be accompanied by a notice to this effect and must state the section of the law or regulation on which the prohibition is based.