Performance audits

We determine whether central government receives and spends public funds – about €290 billion every year – in accordance with the regulations, whether the ministers’ policies are having the intended effect and whether central government is working efficiently. In short, we reveal what is done with public funds.

Do the ministers’ policies have the intended effect?

We audit the effectiveness of the ministers’ policies. We ask whether they can achieve the intended results on the one hand and whether they are being implemented so as to achieve the agreed and intended results on the other.

Is central government using tax money efficiently?

Our audits also consider the efficiency of central government: are the ministers spending the right amount of money to achieve the intended results? Are there other, less expensive, ways to achieve the same goals?
We make recommendations to improve the efficiency and effectiveness of central government.
Government policy sometimes does not achieve its intended results. Our audits are designed to provide an insight into the causes and to identify common factors so that we can advise the House of Representatives on what should be done to achieve the required results.
Potential causes include:

  • policy rules are too complex or restrictive in practice;
  • the minister does not provide enough money to the institution(s) implementing policy;
  • the minister does not adequately oversee implementation of the policy by third parties;
  • changes in society prevent the policy from having its intended impact.