Minister of Finance Heinen is to set the transition plan for the audit system in motion. He announced this in a letter to the House of Representatives (in Dutch, PDF, 245 KB). Under the transition plan, the Central Government Audit Service’s (ADR) certifying task for ministries’ annual reports and the central government accounts will be integrated into the Netherlands Court of Audit as part of the so-called ‘Slootweg variant’. The plan sets out proposals for a more efficient audit system, including accountability to parliament at an earlier stage. The audit system will operate under the revised division of responsibilities from the 2028 audit year onwards.
Minister responds to the wishes of both Houses of Parliament
Minister Heinen’s letter is in response to the motion tabled by House of Representatives members Stultiens (PRO) and Oosterhuis (D66) during the Accountability Debate on 3 June. The motion called on the government to “actually set the transition plan in motion so that the new working method can be applied from the 2028 audit year”. Heinen states that he intends to inform the House of Representatives about progress on the transition in early 2027.
In November 2025, the Senate Finance Committee asked the minister to develop such a transition plan in consultation with the Netherlands Court of Audit. Subsequently, on 14 January 2026, the House of Representatives unanimously adopted the motion tabled by Van der Lee (PRO, then still GL/PvdA) and Van Berkel (D66), calling on the government to “develop a transition plan for the integration variant in consultation with the Court of Audit, taking account of the points raised by the Senate”.
Careful implementation is paramount
The transition plan centres on a detailed outline based on the integration variant set out in the Slootweg report, including a careful restructuring of the Netherlands Court of Audit following the integration of the financial audit functions of the Netherlands Court of Audit and the ADR. It also entails clearer positioning of the ADR as the internal auditor of central government. Both will operate to a high standard in accordance with the applicable standards. The restructuring of the audit system will begin in the 2028 accountability and audit year. At both official and Board level, the Netherlands Court of Audit is working with the Ministry of Finance and the other ministries, and particularly closely with the ADR, to implement the Minister of Finance’s decision carefully.