Call for a single assessment point and temporary transitional authority for decentralisation

High standard of central government regularity in 2013, scope of parliamentary scrutiny smaller

Central government expenditure and revenue were accounted for regularly in 2013. The number of errors and uncertainties remained comfortably within the set margin. The Court of Audit has accordingly approved the central government accounts for 2013. The Court of Audit was unable to establish that the government could give appropriate assurances that the decentralisation of youth care, social assistance and labour participation to the municipalities in 2015 would be feasible and responsible. The Court of Audit therefore calls for a single assessment point next autumn to determine whether the preconditions have been satisfied. To this end, a temporary independent transitional authority should be established.

The Court of Audit notes that the central government budget is covering a smaller proportion of all public expenditure, in part because the greatest growth in expenditure is occurring in the healthcare and social insurance sectors, which are funded by means of contributions. This in itself reduces the scope of the House of Representatives’ scrutiny of the budget. This trend will be accelerated by the transfer of more than €8 billion to the municipalities as part of the decentralisation operation.