The Court of Audit investigates whether central government
revenue and expenditure are received and spent correctly and
whether central government policy is implemented as intended.
- Regularity audits
We have a statutory task to audit the ministries' annual reports
each year. Our regularity audits check that the ministers use tax
money in accordance with the rules.
- Performance audits
We investigate wether the ministers' policies are effective: do the
produce the intended results?
Arm's length institutions
Many important statutory tasks are carried out by institutions that
are at arm's length from the government. These institutions have a
public task but are not part of central government.
Our audits of legal persons with statutory tasks also consider the
regulation of the ministers' responsibility for their policy
fields. We also look at the ministers' supervision of institutions:
can a minister fulfil his or her responsibilities? And how do the
institution and the minister account for the implementation of
policy? We share the lessons we learn from these audits in order to
help improve public administration.
EU funds flows
Each year the Court of Audit investigates EU funds
flows in the Netherlands. We also check the management of these
funds, particularly agricultural subsidies and money that the EU
spends on eliminating structural economic and social differences
between and within the member states (the structural funds).
- EU Trend Report
Each year we issue the EU Trend Report, an overview of the
management and control of EU funds in the Netherlands. The report
also considers developments in the EU and the situation in other
member states. By means of the Trend Report, we wish to improve the
financial management of EU funds in the Netherlands and in the
European Union.
- EU member state declaration
In 2006 the government decided to issue an annual national
statement (the EU member state declaration) on the management and
use of EU funds in the Netherlands. Its aim is to improve
accountability and control of funds that the Netherlands
contributes to and receives from the EU. The Court of Audit
expresses an opinion on the EU member state declaration and reports
on it to the House of Representatives each year.