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Allowance Terms

The City of Helsinki shall apply the following allowance terms to allowances that is has granted.

Use of allowances

1. The allowance may be used only for the purpose mentioned in the allowance decision. If the allowance decision does not specify the purpose of use, the allowance must be used for the purpose mentioned in the application.

2. The recipients of allowances must not use allowances to benefit their fundraising or to cover expenditures caused by business or investment operations.

Neither must they use the allowances to increase their financial assets or other kinds of long-term investments.

The operations of recipients of allowances

3. The recipients of allowances are required to maintain accounting and auditing procedures as prescribed by law and in a way that enables the City to monitor the use of the allowance. The recipients of allowances are required to maintain auditing procedures as prescribed by the Finnish Auditing Act.

The recipients of allowances are required to carry out an audit even in cases where it is not prescribed in the Auditing Act. In such a case the audit may be conducted also by a so-called lay auditor. The report that is issued after the lay auditor has carried out an audit is called a performance audit report.

4. The recipients of allowances are required promptly to let the City of Helsinki know about substantial changes that will affect the use of the allowance.

The right to obtain information; oversight

5. The recipients of allowances are required to provide the City of Helsinki free of charge with facts that the City deems necessary for reviewing an allowance application, for determining the allowance and for overseeing its use. The body that has granted the allowance is entitled to audit the accounts and the administration of the applicants/recipients of allowances and, when necessary, carry out audits concerning other parts of the operations as well.

6. As recipients of allowances apply for new allowances from the City of Helsinki, the applicants are required to give an account of the use of allowances that the City may have granted them previously. The extent of the account must be as required by the City.

Granting and disbursement of allowances

7. The prerequisite for granting and disbursement of allowances is that there have not occurred any unclarities regarding allowances that the City in previous years has granted the applicant.

8. The City is entitled to suspend the disbursement of an allowance already granted for the duration of clarifying the matter. The City may do so if it is justified to suspect that the preconditions for a claim for recovery have been met in accordance with paragraph 10 of the allowance terms.

9. The City is entitled to settle a collectible receivable by completely or partially offsetting it against an allowance that has been granted.

Claim for recovery

10. An allowance that has been granted must be returned to the City of Helsinki, if:

a) the allowance is being used for other purposes than it was intended for or than it was permitted to be used for;

b) the recipient of the allowance has not followed the conditions set down in the allowance decision, and the importance of this state of affairs shall be deemed to surpass what is minor;

c) the recipient of the allowance has provided false or inadequate information to the City of Helsinki with regard to the allowance;

d) the recipient of the allowance has not in due time or in a reasonable time since the request provided information mentioned in paragraph 5 or does not cooperate with City as to carrying out an audit;

e)  the allowance has not been used within the period as set down in the allowance decision.

11. The recipient of the allowance must promptly and on its own accord make contact with the City of Helsinki to return the allowance after having noticed the existence of grounds for a claim for recovery in accordance with the aforementioned paragraph 10. However, in cases where the grounds as mentioned in paragraph 10 have been met, the City of Helsinki is always entitled to demand that the allowance be returned.

Contractor's Responsibilities

12. The recipients of allowances are required to commit to clarifying their suppliers’ background and to make procurements from responsible suppliers that make good on their obligations towards society.