Government not ready for next crises

The Court of Audit's accountability audit of central government revenue and expenditure in 2022 shows that 10 out of 12 ministries have shortcomings in their financial management. Although the legality of expenditure has improved, the Court of Audit warns that this is a worrying sign and that central government is insufficiently resilient to new crises.

The shortcomings emerge in equipment procurement, staff hiring and financial administration. Errors in procurement and lack of substantiation of goods and services received are common.

Financial management

The Court of Audit compares the situation to a dike breach: the water has been pumped out and the holes plugged, but the dike itself has not been strengthened. In particular, the Ministry of Health, Welfare and Sport (VWS) has structural weaknesses in financial management, which led to irregularities as early as 2020.

Tolerance limit

Although central government has improved compliance in 2022, the Court of Audit is critical of the exceeding of the tolerance limit in commitments and errors and uncertainties in settled advances. The number of imperfections in financial management increased and central government did not start 2023 with a clean slate.

Settlement of advances

Settlement of advances during the corona crisis proved problematic. Almost 6% of the total amount of €94.1 billion raises questions about legitimacy. The Court of Audit stresses that even in times of crisis, large expenditure can be properly accounted for, as proven by the ministers of Social Affairs and Employment (SZW) and Economic Affairs and Climate (EZK).

Policy outcomes are often disappointing and there is limited visibility. This should be taken into account when developing new policies, with the central government increasingly looking to use funds such as the Heat Fund, the National Growth Fund and a climate and transition fund. 

The Court of Audit calls for improving financial management in central government to be better prepared for future crises. Ensuring legitimacy and accountability to citizens is essential.

Read the 'Accountability survey 2022'
Rekenkamer.nl