The management and control systems in place in the Netherlands have functioned adequately in recent years and expenditure has been legal and regular. The only exceptions have been expenditure from the EAGF and ERDF, as explained below.
The picture for a number of funds in 2024 is not yet clear. Information has not yet been submitted to the European Commission regarding the European Regional Development Fund (ERDF) (Minister of Economic Affairs) the Just Transition Fund (JTF) (Minister of Economic Affairs and Minister of Social Affairs and Employment), the European Maritime, Fisheries and Aquaculture Fund (EMFAF) (Minister of Agriculture, Fisheries, Food Safety and Nature) and the European Social Fund (ESF) (Minister of Social Affairs and Employment). The ministers concerned have exercised the option of postponing for a year the 2024 accounts for the final year of the 2014-2020 reporting period. To date, no costs have been declared to the European Commission in respect of the 2021-2027 period.
The management and control systems in place for the Asylum, Migration and Integration Fund (AMIF) and the Internal Security Fund (ISF) functioned adequately in 2024 and expenditure was legal and regular, according to the EU section in the Minister of Justice and Security’s annual report.
The position of the agricultural funds deteriorated in 2024. The certifying authority, the Central Government Audit Service, expressed an adverse opinion on both the EAGF and the EARDF. In its opinion, the accounts submitted to the Commission for both funds did not give a true and fair view of the 2023-2024 financial year and provided an incomplete and inaccurate view of net expenditure.
More information
Accounts of the use of EU funds are to be found in the EU section of the ministers’ annual reports (in Dutch).