The audit revealed that Mäkinen had no role in procurement of electrical work or competitive bidding of the city or its Group and Citizen Services Department.
Early in the year, MTV news reported that Mäkinen would have taken for free work that would have cost thousands of euros from a friend.
Mäkinen’s friend owns a Vantaa City credit power company whose services are used by the city.
The MTV report also claimed that Mäkinen had engineered his friend’s rise to the leadership of Vantaan Energia.
The audit did not reveal any irregularities but encouraged making the city’s internal guidelines more specific. The city board will handle the matter next month.