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What do we do?

The Court of Audit audits 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 audit 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 audits 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.

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