Performance audits

• We look at the effectiveness of ministerial policies
• We audit ministerial efficiency
• We make recommendations for more effective and efficient policy
• Audit of legal persons with statutory tasks

We look at the effectiveness of ministerial policies

The Court of Audit investigates whether the ministers' policies are effective: do they produce the intended results? We look at whether the intended results can be achieved by means of the ministers' policies. We also consider the implementation of policy: does the minister do what has been agreed and are the results good for society?

We audit ministerial efficiency

Our audits also consider whether central government works efficiently: does the government use the right amount of money to achieve the intended results? Are there no other (cheaper) ways to achieve the same results?

We make recommendations for more effective and efficient policy

Government policy might not achieve the intended results for various reasons. We design our audits to explain the reasons and identify trends. We can then advise the minister on what he or she should do in order to achieve the intended results. The reasons might include:

• The policy goal was not formulated clearly enough.
• The policy contains rules that are too complicated or restrictive in practice.
• The minister does not provide the institutions that must implement the policy with sufficient funding.
• The minister exercises too little control of the implementation of policy.
• Developments in society mean that a policy's impact is not the intended impact.

Audit of legal persons with statutory tasks

The Court of Audit also carries out performance audits of institutions that use public funds to carry out statutory tasks (arm's length institutions). Such institutions include public broadcasters, schools, benefit agencies and police forces.