Complaints can be made about authorities and officials. Other persons who perform public functions can likewise be the subjects of complaints.

Authorities include

·    Courts of law 
·    State offices and institutions 
·    municipal bodies, such as municipal councils and boards 

Officials include

·    judges 
·    police offices
·    distraint officers (bailiffs) 
·    mayors 
·    members of municipal councils
·    building inspectors
·    social workers 
·    comprehensive school teachers
·    health centre doctors.

Other persons who perform public tasks include

·    state, municipal and church employees 
·    unemployment funds and insurance institutions when they take care of statutory compensation payments, subsidies and pensions. 

By contrast, the Ombudsman's oversight does not include

·    The Parliament of Finland or its members 
·    The Chancellor of Justice
·    foreign authorities  
·    international organisations 
·    non-profit associations
·    banks, other commercial undertakings and, for example, housing companies 
·    private practitioners of professions, such as lawyers or doctors in private practice
·    private persons