Audit Committee May 22, 2026
22. toukokuuta 2026 12:53
Municipal finances collapsed - deficit -1.4 million euros
Lempäälä's financial situation deteriorated dramatically in 2025. The fiscal year loss was -3.3 million euros before handling of reserves, and although a total of 4 million euros in voluntary reserves was dissolved from the balance sheet, the final deficit still remained at -1.4 million euros. This is already the second consecutive loss-making year.
Debt increased drastically - already over 5,000 euros per resident
The municipality's total debt rose from 117 million to 135 million euros, which means 5,399 euros of debt per resident. Relative indebtedness continues to worsen: from 133.7% to 148.2%. The equity ratio weakened from 41.7% to 37.6%.
Tax revenues collapsed due to economic recession
The municipality's tax revenues fell 1.1 million euros short even of the reduced amended budget. Corporate tax yield collapsed by over 15% to just under 3.4 million euros. Nationally, municipal tax revenues decreased by -0.2%.
Unemployment rose and operating costs increased
The unemployment rate rose from 7.4% to 8.2%. Operating costs increased by 5.1 million euros (5.8%), of which almost 80%, or 4 million euros, was due to municipalities' increased financial responsibility for labor market support costs.
Audit committee recommends discharge from liability
Despite the serious financial situation, the audit committee recommends that the council grant discharge from liability to the municipal management for the 2025 fiscal year. Auditor Nina Nieminen presented the final audit report at the meeting.
Agenda
The audit committee approved the agenda and order of business for its meeting as planned. This was a routine procedure to ensure the smooth progress of the meeting.
Municipal auditor Nina Nieminen presented the final audit report for 2025 to the audit committee. The committee noted the report. The report covers the municipality's finances and administration for the past year, and it provides an overview of how the municipality has managed its financial affairs.
The audit committee reviewed Lempäälä's 2025 financial statements in May 2026. The municipality's population grew by 182 residents and was 25,036 residents at the end of the year, but unemployment rose from 7.4 percent to 8.2 percent. The municipality's operating margin was -74.9 million euros, which deteriorated by 2.1 million euros from the previous year mainly due to labor market support costs and service costs of the Tampere region employment area. The financial statements will next proceed to council review by the end of June.
Kokouksen laillisuus ja päätösvaltaisuus
The audit committee decided to postpone its next meeting from August 28 to September 4. The reason for the change is not mentioned in the minutes. The change in meeting time may affect the schedule of matters to be addressed.
The audit committee approved the 2025 evaluation report, which assessed whether the municipality achieved the operational and financial objectives set by the council. The report will now be sent to the council for information. The evaluation report is a statutory report on how the municipality's operations and finances have been implemented in relation to the set objectives.