Regularity audit

The Dutch government receives about 280 billion euros every year. It also spends about 280 billion euros every year. On Accountability Day, the Netherlands Court of Audit explains whether the government spent all that money economically, efficiently and effectively.

Regularity audit

The Dutch government receives about 280 billion euros every year. It also spends about 280 billion euros every year. On Accountability Day, the Netherlands Court of Audit explains whether the government spent all that money economically, efficiently and effectively.
It does so as follows: On Budget Day, the ministers present their budgets and plans for the coming year. On Accountability Day, 18 months later,
when the money has been spent, the ministers present their annual reports. The Court of Audit examines the annual reports
as the independent auditor of government. It determines whether taxpayers got value for money. It asks three questions:

  • Was the money spent in accordance with the rules?
  • Was the spending properly organised at the ministries?
  • And did the policy deliver the promised results?

The Court of Audit gives an independent opinion on all three questions.

Our work helps parliament scrutinise the government and tells taxpayers whether their taxes were spent economically, efficiently and effectively.
You can read about the government's performance in recent years on our website at english-rekenkamer.nl.

The Court of Audit helps taxpayers understand what the government does and how it functions. Because we believe trust is based on understanding.