Government & open data
Algemene Rekenkamer
The Netherlands Court of Audit is a High Council of State, alongside the Senate, the House of Representatives, the Council of State and the National Ombudsman; its position is anchored in the Constitution and the Government Accounts Act 2016. It describes its statutory task as auditing central-government revenue and expenditure, reporting to parliament on Accountability Day. Alongside that, research reports on individual policy areas appear throughout the year. For our work this is the source that shows whether a scheme actually functions as intended.
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What this source does not give you
The Court of Audit does not look everywhere: it may not inspect data on the revenue and expenditure of municipalities and provinces, so for local finances this is the wrong source. And while it passes judgement on government policy, it explicitly does not pass political judgement — a report contains no norm and no decision, only a finding.
Frequently asked questions
- What powers does the Court of Audit have to obtain information?
- It may conduct audits at all ministries and other central-government bodies, and in doing so may inspect all relevant information it needs for that task — expressly including confidential information. Its reach also extends to organisations outside central government that carry out a public task; it names the national police force and the rail infrastructure manager ProRail as examples.
- What is the accountability audit and how does it differ from the other reports?
- The accountability audit is the annual, statutorily required audit of the central-government accounts, reported to parliament on Accountability Day with a verdict per ministry. The other publications are self-selected studies of individual subjects — from subsidies for electric driving and the cost of offshore wind to preparations for the consequences of Brexit. Both appear on the same site, but only the first follows a fixed annual rhythm.
- Can I use a Court of Audit finding as a legal argument?
- Not as a legal source. A report establishes whether central government spent public money sensibly, economically and carefully; it creates no rights and binds no administrative body. It is useful as factual support — to show, for instance, that an implementation practice structurally diverges from what the legislator intended, or that a regulator had known about a problem for years. The legal norm itself must come from legislation, policy rules or case law.
- How is the site organised?
- The main navigation offers current affairs, publications, topics, about us, international and careers. Publications can be reached per audit and through a collective page with all results of the accountability audit; there is also an overview of ongoing research, useful for seeing which themes will yield a report in the months ahead.