Purchase invoice data
Municipal administration should be as public as possible. Therefore, municipal documents, including purchase invoices, are in principle public, unless the municipality is legally obliged to keep the document confidential. The majority of municipal expenditure is allocated to purchases, i.e. the acquisition of goods or services from companies or other entities.
Currently, the publication of municipal purchase invoice data is voluntary. MerikarviaA council initiative was made on the matter and the material is now available in CSV format on the avoindata.fi service in accordance with the recommendation of the Association of Local and Regional Authorities. New material is published semi-annually, with the material for January-June published in August and the material for July-December in February. The material is processed by the accountant and the financial manager, and the financial manager is responsible for the publication.
Instructions to follow when creating the material:
- Instructions for opening purchase invoice data of municipalities and joint municipal authorities, 2021
- standard EN 16931, semantic model for electronic invoicing
- Aura Handbook, Automated Financial Reporting
- State Treasury guidelines, combining service categories, especially in social and health care data
Regulations to be followed when creating the material:
- EU General Data Protection Regulation
- data protection law
- publicity law
- Information Management Act
- Act on the provision of digital services
- Accounting law, accrual principle
- Decree of the Ministry of Finance on the data content and technical descriptions of municipal financial data
- General instructions and statements of the municipal division of the Accounting Board
- VAT Act
The list is formed from companies, non-military persons. The program takes into account the rough classification of service categories. The accountant/chief accountant processes the resulting material and removes due to the above-mentioned regulations:
- private entrepreneurs, i.e. business name entrepreneurs, when the business name includes a person's name
- income statement entries for invoices that are not purchase invoices, such as grants, loans, pension payments
- balance sheet entries (does not apply to investments, they are published)
- purchase invoices containing trade secrets
- accounts protected by the Personal Data Act.
- service class 3456 curator and psychologist services
- Data protection issues are reviewed in cooperation with the data protection officer.
- in addition MerikarviaThe municipality's account numbers have been changed to comply with the accounting requirements of the Aura manual.
- A list of suppliers, etc. information to be deleted is maintained, which is supplemented with new information as needed. The information is stored on the municipality's server. (Register description)
