The Court of Audit audits whether central government
revenue and expenditure are received and spent correctly and
whether central government policy is implemented as
- 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
- 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