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Our audit reports are available here.
24 documents found
30 November 2016
At the request of the House of Representatives, we have audited the enforcement policy implemented by the Tax and Customs Administration. Our audit included an examination of the results of risk-based checks. We also considered whether the tax gap, the difference between the taxes payable by law and the actual tax receipts, could explain how effective enforcement policy is. We further considered a number of case studies. Our audit was concerned with whether the Tax and Customs Administration had a grip on non-payers (people with little if any declared income but a high expenditure pattern or affluent lifestyle), tax nomads (people who have their particulars removed from the population register in order to remain out of sight of the tax authorities) and migrants who do not pay motor vehicle tax.
6 October 2016
Public real estate is paid for from the public purse, represents public capital and should serve the public interest. The Court of Audit’s real estate audit theme aims to improve accountability for real estate by central government and arm’s length institutions such as care and education institutions. In this part of the audit theme we report on the first phase of our audit of university real estate. We focus on the roles played by the Minister of Education, Culture and Science and by the Education Inspectorate.
3 October 2016
A wide range of measures have been announced in recent years to improve the budget balance and thus strengthen public finances. Nearly six years since the first package of measures was agreed and nearly four years since the Rutte/Asscher government took office, we have audited whether the measures have been implemented and what effect they have had.
8 September 2016
The government wants all its transactions with the public and businesses to be settled electronically by 2017. The public and businesses must therefore be able to identify themselves digitally. With current methods such as DigiD being too vulnerable, the government is currently making preparations to introduce a new electronic identification and authentication system (eID system). We investigated whether the government’s development of the new system satisfied the governance, business case and supervision requirements.
13 July 2016
What do future parliaments need to gain an insight into how future governments manage public finances responsibly, prudently and economically? We are inviting political parties, the government, members of parliament, academics, journalists and other interested parties and experts to reflect on this question.
30 June 2016
Tackling problem debt is high on the agenda of both government and the House of Representatives. It is estimated that 16% of all households in the Netherlands have a problem debt or are at risk of having one. The problem has been the subject of several studies in recent years. Our recent report on it presents an overarching picture of how the government is tackling it. We asked what was known about the organisation and impact of debt assistance, debt management and debt restructuring.