The Court of Audit audits 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?Up
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?Up
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 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.