The subject matter of the audit was whether the government grant authorities have complied with the regulations and the principles of good governance when approving an entity, foundation or municipality as eligible for government grants or entitled for central government transfers or cost reimbursements. In addition, the audit examined whether the government grant authority has monitored the organisations eligible for government grants appropriately. The audit was targeted at the Ministry of Education and Culture and the Finnish Institute for Health and Welfare. According to the audit, the Ministry of Education and Culture and the Finnish Institute for Health and Welfare, which act as government grant authorities, have complied with the regulations and the principles of good governance in essential respects when approving an entity, foundation or municipality as eligible for government grants or entitled for central government transfers or cost reimbursements. However, the Ministry of Education and Culture should ensure more actively and regularly that the eligibility criteria for government grants are met and, if necessary, revoke the eligibility.