|
||||||||||||
|
||||||||||||
|
The Court of Audit (Algemene Rekenkamer) shall be responsible for examining the State’s revenues and expenditures.
1. The members of the Court of Audit shall be appointed for life by Royal Decree from a list of three persons per vacancy drawn up by the Lower House of the States General.
2. They shall cease to be members on resignation or on attaining an age to be determined by Act of Parliament.
3. They may be suspended or dismissed from membership by the Supreme Court in cases to be laid down by act of Parliament.
4. Their legal status shall in other respects be regulated by Act of Parliament.
1. The organization, composition and powers of the Court of Audit shall be regulated by Act of Parliament.
2. Additional duties may be assigned to the Court of Audit by Act of Parliament.
1. The central government budget shall comprise:
a. the budget for the Royal Household;
b. the budget for the High Councils of State and the Queen's Secretariat;
c. the budget for the National Debt;
d. the budgets for the Ministries;
e. the budgets for the budget funds referred to in section 2.
2. Other budgets may be added to and withdrawn from the central government budget by Royal Decree. A Decree adding a new budget shall state which of Our Ministers shall manage that budget.
3. Each budget shall require separate adoption by Act of Parliament.
1. Budget funds may be established for the purpose of the separate management of certain central government receipts and expenditures.
2. Budget funds shall be established by Act of Parliament.
3. The Act establishing a budget fund shall lay down the nature of its receipts and expenditures, the use to which a positive annual balance is put and the means whereby a negative annual balance is to be covered, and shall specify which of Our Ministers is to manage its budget.
4. This Act shall apply to each budget fund except where the Act establishing it requires a departure from this Act's provisions.
1. The budgetary year shall coincide with the calendar year.
2. Budgets shall include estimates of commitments, expenditures and receipts. Estimates of commitments and expenditures shall constitute ceilings.
3. Notwithstanding the first sentence of subsection 2, budgets shall not include any estimates of commitments, expenditures and receipts which under section 23 (2) are or will be excluded from the budget framework.
4. The receipts and expenditures of a budgetary year shall be understood to mean:
a. the monetary payments and receipts taking place in that year;
b. the non-monetary payments and receipts referred to in section 25 (1) taking place in that year;
c. settlements as referred to in section 26 taking place in that year.
5. The commitments of a budgetary year shall comprise the estimated amounts of commitments arising directly in that year on the basis of a treaty, an Act of Parliament, a Royal Decree, a Ministerial Regulation, an Order or an under-taking which will or may lead to expenditures in that year or a subsequent year.
6. Notwithstanding subsection 5, the commitments of a budgetary year shall include the estimated expenditures in that year relating to:
a. salaries, redundancy payments and other such periodic commitments;
b. interest on fixed and floating debt;
c. redemption of fixed debt;
d. rent, leases and other such periodic commitments;
e. other categories of commitment to be designated by Our Minister of Finance.
7. Our Minister of Finance shall notify the Court of Audit in writing of designated categories.
1. Estimates of commitments and expenditures on the one hand and of receipts on the other shall be included in separate budget sections.
2. A budget section shall be the smallest unit in a Budget Act. It shall include inter alia a concise description of the subject to which it relates.
3. In each budget the sections shall be grouped according to main policy areas, so that each main policy area provides a clear picture of the subjects covered. In so far as certain budget sections do not readily lend themselves to inclusion in a main policy area, they shall be included in the main policy area "general".
4. The provisions of subsection 1 shall not apply to estimates of the expenditures and receipts which are to be deducted under section 23 (4) from receipts and expenditures respectively.
5. Estimates concerning the staff and equipment of a ministry shall be included for each main policy area in a section on "staff and equipment". The explanatory notes to that budget section shall provide a breakdown of the estimate, dealing with staff on the one hand and equipment on the other. If the use of staff and equipment relates to more than one main policy area, the relevant estimates may be included in a section on "staff and equipment" in the main policy area "general". In such an event, the explanatory notes to that section shall indicate what proportion of the estimates for the relevant main policy areas applies to staff on the one hand and equipment on the other.
6. A budget may include a section for unforeseen expenditures and a section for secret expenditures.
7. A budget may include administrative sections, the estimates for which may be negative or positive. The explanatory notes relating to such a section shall indicate its nature.
8. The estimates for administrative sections shall be so adjusted, subject to section 10, that the total amount in the accounts referred to in section 65 is zero.
9. To deal with the consequences of wage and price changes, each budget shall include an administrative section for wage adjustments and an administrative section for price adjustments.
1. The budget for the Royal Household shall include the payments to the members thereof.
2. The budget of the High Councils of State and the Queen's Secretariat shall comprise a separate budget section on "staff and equipment" for each High Council of State and for the Queen's Secretariat.
3. The budget for the National Debt shall include in separate sections estimates for:
a. interest on and costs of fixed debt;
b. interest on and costs of floating debt;
c. expenditures in redemption of fixed debt;
d. receipts from the issue of fixed debt.
The explanatory memorandum accompanying a Bill to adopt a budget shall include in respect of each section:
a. an explanation of the policy to be pursued;
b. any regulation(s) on the basis of which the policy is pursued;
c. the factors underlying the estimates together with, where possible, information on the scale of the activities or results envisaged, such information to be set alongside that for the current year and the results for the year preceding the current year;
d. where there is value in doing so, a further breakdown of the budget sections and associated estimates, such estimates to be set alongside those for the current year and alongside the results for the year preceding the current year;
e. multi-year estimates, that is estimates for the four years following the year concerned;
f. any other figures that may promote understanding of the policies to be pursued, including where relevant separate information on guarantee commitments and on major projects;
g. an economic and functional coding in accordance with the classification to be established by Our Minister of Finance.
1. Every year Our Ministers, each in respect of the budgets that he manages, shall submit to Our Minister of Finance, by a date to be determined by Our Minister of Finance preceding a budgetary year to which they relate, the relevant Bills to adopt those budgets, together with the multi-year estimates referred to in section 7, chapeau and under e.
2. Where Our Minister of Finance considers the Bills and multi-year estimates referred to in subsection 1 incompatible with general financial policy or the efficient management of central government finances, he shall object thereto.
3. Where Our Minister of Finance has no objection to the Bills, he shall present them to Us for submission.
4. We shall send the Bills to the Lower House on the third Tuesday of September in the year preceding the year to which they relate.
5. Notwithstanding the provisions of subsection 4, We may authorise Our Minister of Finance to submit the Bills to the Lower House.
On the date referred to in section 8 (4), Our Minister of Finance shall submit to the States General the Budget Memorandum, which shall in any event include:
a. a consideration of the proposed policies' budgetary implications for central government;
b. a consideration of the proposed policies' budgetary implications for the national economy;
c. the multi-year estimates referred to in section 7, chapeau and under e, combined in a manner to be determined by him;
d. the summary referred to in section 12 (2) below;
e. a summary of the totals of expenditures, receipts and balances over the preceding ten years;
f. a balance sheet showing the State's assets and liabilities as at 31 December of the preceding year, together with explanatory notes, which must in any event show the valuation bases.
1. Every year Our Ministers, each with respect to the budgets that he manages, shall submit Bills to amend those budgets to Our Minister of Finance. Section 8 (2), (3) and (5) shall apply mutatis mutandis.
2. Bills to amend the budget shall in any event be submitted in respect of:
a. the changes connected with those referred to in section 12 (1), at the same time as the relevant Spring Memorandum;
b. further changes, unless of a bookkeeping nature or arising from audit findings, including in any event the changes connected with those referred to in section 12 (2) and (3), at the same time as the relevant Autumn Memorandum;
c. changes contained in a Final Budget Act, these being, for each budget section, the changes that lead to the elimination of the remaining discrepancy between the budget estimate, including earlier changes thereto, and the actual amount, by 1 September of the year following the budgetary year.
3. The explanatory memorandum accompanying a Bill as referred to in subsection 2, chapeau and under a or b, shall be in keeping with the explanatory notes provided on the basis of section 7 with the relevant Bill to adopt the budget.
4. Where relevant, Our Minister of Finance shall submit to the Lower House, by 1 June and 1 December, a list of the Bills referred to in subsection 2, chapeau and under a and b, which have not been submitted to the Lower House by those dates. This list may, if necessary, be incorporated in the Spring Memorandum referred to in section 12 (1) or the Autumn Memorandum referred to in section 12 (3).
The transfer of budget sections or parts thereof from one budget to another in connection with a reassignment of tasks between ministries shall take place by Act of Parliament.
1. By 1 June every year, Our Minister of Finance shall submit to the States General a Spring Memorandum summarising the changes considered necessary in the estimates of receipts and expenditures set out in the Bills to adopt the budget and indicating the implications of such changes for the multi-year estimates referred to in section 7, chapeau and under e.
2. On the third Tuesday in September every year, Our Minister of Finance shall submit to the States General a summary of the changes in the estimates which are considered necessary in connection with the changes referred to in the first sentence of subsection 1.
3. By 1 December every year, Our Minister of Finance shall submit to the States General an Autumn Memorandum summarising the further changes in the estimates which are considered necessary in connection with the changes referred to in subsection 2.
Proposals other than Bills to adopt or amend a budget, and intentions and commitments with financial implications for central government, shall not be submitted, notified or made to the Cabinet or to the States General before Our Minister of Finance has given his views thereon. Section 8 (2) shall apply mutatis mutandis to such proposals, intentions and commitments.
Written proposals, intentions and commitments as referred to in section 13 shall include in their explanatory notes a separate section detailing the financial implications for central government and indicating the extent to which these financial implications are included in the most recently submitted Bills to adopt the budget and in the multi-year estimates referred to in section 7, chapeau and under e.
Our Minister of Finance may lay down rules relating to:
a. the preparation and structure of Bills to adopt or amend the budget, including the associated explanatory notes and annexes, and the manner in which budgetary estimates are prepared;
b. the structure of the separate section of the explanatory notes accompanying the proposals, intentions and commitments referred to in section 14.
1. Our Minister for General Affairs shall manage the budget for the Royal Household.
2. Our Minister of the Interior shall manage the budget for the High Councils of State and the Queen's Secretariat. The duties involved hereby shall be the subject of agreements between by Our Minister of the Interior and each of the High Councils of State and the Queen's Secretariat which take due account of their constitutional position.
3. Our Minister of Finance shall manage the budget for the National Debt.
4. Our Ministers, each in respect of the ministry which he heads, shall manage the budgets for the ministry concerned.
1. Our Ministers, each in respect of the budgets that he manages, shall ensure that the requirements of order and control are met and that regular audits are conducted of management efficiency, organisation, and the policy underlying the budget of the ministry concerned.
2. Our Ministers, each in respect of the budget that he manages, shall have at his disposal, subject to section 36 (2), the amounts permitted in those budgets for the undertaking of commitments and the making of payments.
3. Our Ministers may make use of the amounts permitted under budget sections for unforeseen expenditures only where such amounts, subject to section 10, have been added to the estimates for other budget sections.
4. Our Ministers shall designate who may use the permitted amounts on their behalf and shall withdraw such designation.
5. Notwithstanding subsection 4, the Speakers of both Houses of the States General, the Vice-President of the Council of State, the President of the Court of Audit, the National Ombudsman, the Chancellor of the Chancery of the Netherlands Orders of Knighthood and the Director of the Queen's Secretariat, shall designate, each in respect of the relevant part of the budget of the High Councils of State and the Queen's Secretariat, who may use the allocated amounts, and they shall withdraw such designation.
6. Our Ministers shall notify the Court of Audit in writing of such designation and withdrawal of designation.
1. Where a Bill to adopt a budget has not entered into force by 1 January of the year to which it relates, Our Minister managing the budget concerned may use, in the interests of central government:
a. for the undertaking of commitments, not more than four twelfths of the amounts permitted under the corresponding budget sections for the preceding year;
b. for the making of payments, the amounts estimated for that purpose in the Bill to approve the budget concerned.
2. In the interests of central government, Our Minister may, acting in agreement with Our Minister of Finance, depart from subsection 1, chapeau and under a, with respect to one or more budget sections.
3. Our Minister of Finance shall notify the States General and the Court of Audit of any application of the provisions of subsection 2.
1. Our Minister of Finance shall manage the National Treasury. The duties involved hereby shall extend to monies and securities belonging or entrusted to central government, in so far as responsibility therefor is not given by Royal Decree to one or more of Our other Ministers.
2. Our Ministers shall designate the persons responsible on their behalf for making and receiving payments and holding monies or for receiving, issuing and holding securities, and shall withdraw such designation, each to the extent that he has a responsibility as referred to in subsection 1.
3. Our Ministers, each in respect of the budgets that he manages, shall be responsible for managing the non-monetary assets which in consequence of the management of those budgets belong or have been entrusted to central government, in so far as the management of such assets is not entrusted by or pursuant to an Act of Parliament to one or more of Our other Ministers.
4. Our Ministers shall designate the persons who on their behalf are responsible for management as referred to in subsection 3, in so far as this concerns the management of assets that are held centrally in stock, and shall withdraw such designation.
5. Notwithstanding subsections 2 and 4, the designation or withdrawal of the designation of the persons in the High Councils of State and Queen's Secretariat referred to in these subsections shall be the responsibility of the Speakers of both Houses of the States General, the Vice-President of the Council of State, the President of the Court of Audit, the National Ombudsman, the Chancellor of the Chancery of the Netherlands Orders of Knighthood and the Director of the Queen's Secretariat, each in respect of the relevant part of the budget of the High Councils of State and the Queen's Secretariat.
6. Our Minister of Finance shall be responsible for managing non-monetary assets belonging to central government which are not, or are no longer, needed by the sector of government under which they come.
7. Our Ministers shall notify the Court of Audit in writing of such designation and withdrawal of designation.
1. Our Ministers shall keep financial records which clarify the management actions taken and meet the requirements of efficiency and control.
2. The financial records of the National Treasury shall be kept by Our Minister of Finance.
1. Our Ministers, each in respect of the budgets that he manages, shall give the Central Financial and Economic Affairs Department of their ministry responsibility for budgetary matters and the associated accounts. The duties involved hereby shall include the assessment of proposals to be submitted to Our Minister concerned regarding budgets and multi-year estimates and the supervision of budget implementation.
2. With the agreement of Our Minister of Finance, arrangements other than those referred to in subsection 1 may be made for the management of budgetary matters and the associated accounts.
3. Our Ministers, acting in agreement with Our Minister of Finance, shall designate the head of the Central Department referred to in subsection 1, and shall withdraw such designation.
4. Our Ministers shall notify the Court of Audit in writing of:
a. any application of the provisions of subsection 2;
b. designation and the withdrawal of designation as referred to in subsection 3.
1. Our Ministers, each in respect of the budgets that he manages, shall give the Audit Department of his Ministry the task of auditing:
a. the financial management and the annual financial statements thereon, section 51 (2) and (3) applying mutatis mutandis;
b. the financial records kept in connection with the said management and statements;
Our Minister of Finance shall ensure the auditing of the financial records of the National Treasury. Section 52 shall apply mutatis mutandis.
2. Acting in agreement with Our Minister of Finance and having consulted the Court of Audit, Our Ministers may make other auditing arrangements.
3. Our Ministers shall designate the head of the Audit Department of their Ministry, and shall withdraw such designation.
4. Our Ministers shall notify Our Minister of Finance and the Court of Audit in writing of such designation and withdrawal of designation.
5. Audit findings shall be set out annually in reports addressed to Our Minister concerned. The summary report shall include, along with the main audit findings, a declaration regarding the financial statement.
1. Every commitment and expenditure on the one hand and every receipt on the other shall be recorded for a budget section under commitments and expenditures and under receipts respectively.
2. Our Minister of Finance may designate categories of commitments, expenditures and receipts which may be recorded in accounts outside the budget framework if settlement takes place with another sector of central government or with a third party.
3. Commitments, expenditures and receipts recorded in accounts outside the budget framework shall, if no settlement takes place, be debited or credited to budget sections for the year in which it emerges that no settlement will take place.
4. Notwithstanding subsection 1:
a. repayments to Central Government connected with expenditures made earlier in the same year may be credited to the expenditure sections concerned;
b. repayments by central government of receipts may be debited to the receipt sections concerned;
c. in the event that a loan is issued wholly or partly for the conversion of existing debt, the amount of debt repaid may be set against the receipt from the new loan and any difference recorded as a credit or debit to the budget.
5. Every commitment or expenditure under a budget section shall be recorded so that the financial records show, inter alia:
a. the part of the estimate of the commitments to be undertaken which has actually been undertaken;
b. the part of the estimate of the expenditures which has actually led to an expenditure;
c. for each individually undertaken commitment, the part which has not yet led to an expenditure;
d. the part of the estimate of the expenditures for which no commitment has yet been undertaken.
6. Our Minister of Finance shall notify the Court of Audit in writing of designated categories referred to in subsection 2.
1. The provisions of section 4 (4) to (6) shall apply mutatis mutandis to the determination of the year to which a commitment, expenditure or receipt is to be assigned.
2. Commitments undertaken in a given year which do not emerge until after the closure of the books for that year shall be entered under the corresponding budget section for the current year.
1. Our Minister of Finance may designate categories of non-monetary payments and receipts which are to be entered as monetary payments and receipts respectively.
2. Our Minister of Finance shall notify the Court of Audit in writing of designated categories.
Settlements between sectors of central government which relate to budget sections not belonging to the same budget shall be entered as monetary payments and receipts.
1. Our Ministers, each in respect of the budgets that he manages, shall effect on the State's behalf the juristic acts under private law which arise from management tasks, unless it has been laid down by or pursuant to an Act of Parliament that one of Our other Ministers should be responsible for the juristic act in question.
2. Our Minister of Finance shall be responsible for the management under private law of movable and immovable property belonging or entrusted to the State, except in so far as one or more of Our other Ministers are entrusted with such management.
3. Notwithstanding subsection 1, juristic acts under private law, in so far as they arise from the management under section 16 (2) by Our Minister of the Interior of the budget for the High Councils of State and the Queen's Secretariat, may be effected by the Presidents of the two Houses of the States General, the Vice-President of the Council of State, the President of the Court of Audit, the National Ombudsman, the Chancellor of the Chancery of the Netherlands Orders of Knighthood and the Director of the Queen's Secretariat, each in respect of the part of that budget concerned, unless it has been laid down by or pursuant to an Act of Parliament that one of Our Ministers should effect the juristic act in question.
4. Juristic acts under private law may be effected on behalf of Our Ministers or the persons referred to in subsection 3 if they have been given a general or specific authorisation for that purpose.
1. Contracts for the raising of loans by the State shall be concluded by Our Minister of Finance after first having obtained statutory authorisation.
2. Gifts of non-monetary movable property of the State whose value is equal to or greater than an amount to be set by Our Minister of Finance shall, in so far as this property is not deemed redundant, be made by Our Minister concerned acting in agreement with Our Minister of Finance. The making by Our Minister of Finance of a gift whose value is equal to or greater than the aforementioned amount shall require the agreement of Our Prime Minister.
3. Our Ministers shall notify the Court of Audit in writing of gifts made, unless their value is less than the amount referred to in subsection 2.
4. Our Minister of Finance shall notify the Court of Audit in writing of the amount referred to in subsection 2 and of any changes made thereto.
1. The establishment or joint establishment, or the causing of the establishment, by the State of a legal person constituted under private law shall not take place until at least 30 days after Our Minister concerned has notified both Houses of the States General of this intention in writing, in agreement with the views of the Cabinet.
2. If, within the period referred to in subsection 1, a request is made by or on behalf of either House of the States General or by at least one fifth of the constitutionally established membership of either House for further information on the intended juristic act, that transaction shall not take place until such information has been provided. If, within 14 days of the notice referred to in subsection 1 being given or of the information referred to in this subsection being provided, either House expresses the view that the intended action requires prior statutory authorisation, the transaction may not take place until such authorisation has been given.
3. Where a financial interest of one million guilders or more is involved, the acquisition by the State of shares in a public company or a private company with limited liability in which the State holds, or through such acquisition will hold, five per cent or more of the issued share capital shall not take place until at least 30 days have elapsed after written notice of such a proposal has been given to both Houses of the States General. The provisions of subsection 2 shall apply mutatis mutandis.
4. Where a financial interest of one million guilders or more is involved, the provisions of subsection 3 shall also apply to the granting by the State of loans convertible into shares to a public company or a private company with limited liability in which the State holds, or, should conversion take place immediately, through such granting would hold, five per cent or more of the issued share capital.
5. The provisions of subsections 3 and 4 shall not apply if the State does not intend through the acquisition of shares or the granting of a loan to increase, immediately or in the future, its relative interest in a company as referred to in those subsections.
6. After the juristic act has been effected, Our Minister concerned shall notify both Houses of the States General in writing of any acquisition of shares other than as referred to in subsection 3, of any granting of loans other than as referred to in subsection 4, of any acquisition of shares and granting of loans other than as referred to in subsection 5 and of the full or partial disposal of shareholdings and of loans convertible into shares by the State.
1. A written record shall be kept of any juristic act under private law which involves a financial interest and is effected on behalf of the State unless that interest is smaller than an amount to be set by Our Minister of Finance.
2. Our Minister of Finance may set an amount above which such juristic acts may take place only by written agreement.
3. Our Minister of Finance shall notify the Court of Audit in writing of the amounts referred to in this section and of any changes thereto.
Juristic acts under private law shall not be invalidated by non-compliance with rules laid down by or pursuant to this Act other than those concerning the authority of the transacting persons laid down by or pursuant to sections 27 and 28.
Rules shall be laid down by or pursuant to order in council governing:
a. the duties of the Central Financial and Economic Affairs Departments;
b. the position and duties of the Audit Departments;
c. the management of monies and securities belonging or entrusted to the State, including the coordination of such management by Our Minister of Finance and by Our other Ministers;
d. the management of non-monetary assets belonging or entrusted to the State;
e. the granting of advances by Our Ministers.
1. Our Minister of Finance shall lay down rules concerning:
a. the structure and keeping of financial records as referred to in section 20;
b. the recording of commitments, expenditures and receipts in accounts within and outside the budget framework;
c. settlements between sectors of central government;
d. the abandonment of claims in respect of sums owed to central government.
2. Our Minister of Finance may lay down rules concerning:
a. the duty referred to in the second sentence of section 17 (1);
b. the exercise of the power referred to in section 17 (2).
1. Further regulations may be laid down by or pursuant to order in council relating to the effecting of juristic acts under private law, and may provide for certain juristic acts under private law to be effected without application of sections 27 and 28.
2. Rules shall be laid down by or pursuant to order in council for the putting of work out to tender by:
a. the State;
b. public bodies as referred to in article 1, under b, of Council Directive 71/305/EEC of 26 July 1971 (OJ L 185);
c. private legal persons in receipt of grants, loans or guarantees from the State.
1. Our Minister of Finance shall exercise a supervisory function in respect of budget implementation.
2. This supervisory function shall include making assessments in the light of general financial policy.
1. Our Minister of Finance shall determine the information to be supplied to him for the purposes of the supervisory function referred to in section 35.
2. As part of his supervisory function as referred to in section 35, Our Minister of Finance may designate budget sections under which no commitments may be undertaken without his prior consent.
1. Our Minister of Finance shall exercise a supervisory function in respect of the structure of the financial records referred to in section 20 (1) and the manner in which they are kept.
2. Our Minister of Finance shall exercise a supervisory function in respect of the audit process involved in budget implementation.
1. Our Ministers shall, upon request, supply the information required by Our Minister of Finance for the exercise of the supervisory function referred to in sections 35 and 37.
2. Our Ministers shall at all times grant Our Minister of Finance access to the financial records referred to in section 20 (1), including the documents on which such records are based, and shall allow him to examine the cash accounts for the monies and securities referred to in section 19 (1), to the extent that they are responsible for the management thereof.
3. The provisions of subsection 2 shall also apply, with regard to the examination of cash accounts, to the stocks of non-monetary assets referred to in section 19 (3) above.
4. Our Minister of Finance shall designate the officials who exercise the powers referred to in this section on his behalf.
1. The Court of Audit shall consist of three ordinary members who jointly form the Board, together with at most three extraordinary members. The President shall be appointed by Royal Decree from among the ordinary members.
2. The Court of Audit shall at the earliest opportunity notify Us and the Lower House of the States General of any vacancy among its members.
3. The notification sent to the Lower House shall be accompanied by a list of six candidates recommended by a majority of the members of the Board, to which the Lower House shall have such regard as it sees fit in making its recommendation.
1. The extraordinary members may be called upon by the President to take part in certain activities; they shall then have the same powers as the ordinary members and shall form part of the Board.
2. If it is known in advance that an ordinary member will be unable to attend, his place shall be taken by an extraordinary member.
A Secretary, appointed by Royal Decree on the recommendation of the Court of Audit, shall be attached to the Court of Audit. The dismissal of a Secretary shall also take place by Royal Decree; he may be suspended by the Court of Audit.
1. Membership of the Court of Audit shall be restricted to persons of Netherlands nationality who are at least thirty years of age.
2. The members and Secretary may not hold any other public office in respect of which a fixed remuneration or allowance is payable or belong to any public body whose members are chosen in elections prescribed by or pursuant to an Act of Parliament. Provided that the incompatibility in question does not also arise from other statutory regulations, an exception from this provision may be granted by Royal Decree following consultation with the Court of Audit.
3. The members and Secretary may not exercise any other functions if this may conflict with the proper performance of their duties relating to the Court of Audit or with the maintenance of their impartiality and independence or of confidence therein.
4. Any functions exercised by the members and Secretary of the Court of Audit in addition to their duties as such shall be made public by the President.
1. A member may resign his office at any time and shall in any event be discharged on reaching the age of 70 years, such discharge to take effect on the first day of the following month.
2. A member may be dismissed or suspended by the Supreme Court of the Netherlands. Section 11 (excepting the provisions under d, 1e, 3e and 4e) and sections 12, 12a, 13 and 13a of the Judiciary (Organisation) Act shall apply mutatis mutandis.
3. Any contravention of section 42 (3) below shall also be grounds for dismissal.
1. The President, other ordinary members, extraordinary members and the Secretary shall, before taking up office, submit to Us the following oath (declaration and affirmation):
"I swear (declare) that I have not made any gift or promise under whatever name or pretext to any person, either directly or indirectly, with a view to obtaining my appointment;
"I swear (declare and affirm) that I have not accepted and will not accept from any person any gift or promise, directly or indirectly, as an inducement to do or refrain from doing anything in my office;
"I swear (affirm) that I shall be true to the Queen, at all times respect the Constitution and perform my duties honestly, conscientiously and impartially.
"So help me Almighty God. (This I do declare and affirm.)"
2. With Our authorisation, the other ordinary members, the extraordinary members and the Secretary may take the oath or give the affirmation before the President at a meeting of the Board.
The Court of Audit shall adopt standing orders for its work which shall be published in the Government Gazette.
1. The President shall supervise the work of the Court of Audit, ensuring the proper application of the provisions laid down by or pursuant to this Chapter and of the standing orders referred to in section 45.
2. The President shall ensure that all documents sent to the Court of Audit or to him in his capacity as its President are considered by the Board in session unless they are excluded from such consideration by the standing orders.
3. In the President's absence, his duties and powers shall be exercised by the most senior ordinary member present.
No decision may be taken at a meeting of the Board unless the majority of its members are present. Decisions shall be reached by a majority of votes; in the case of a tie, the President shall have the casting vote.
1. The members and Secretary may not be present during the consideration or taking of decisions on any matter which concerns them, their spouse, the person with whom they live or any person related to them by blood or marriage to the third degree.
2. They may take no part in the auditing of or decisions on accounts or statements which they have drawn up.
1. The provisions of the Government Personnel Act regarding the appointment and dismissal of central government personnel shall apply mutatis mutandis to the officials of the Court of Audit, except that where such appointment or dismissal is by Royal Decree the Court of Audit shall make a recommendation and in other cases shall itself appoint and dismiss its officials. The Court of Audit shall have the power of suspension.
2. The Court of Audit may entrust the Secretary with the appointment, suspension and dismissal of officials.
1. The Court of Audit shall draw up instructions for the Secretary, for the officials, and for staff working at the Court of Audit on the basis of a contract of employment under civil law.
2. The officials shall swear the oath or make the declaration and affirmation before the President. The Court of Audit may also require staff as referred to in subsection 1 to also swear the oath or make the declaration and affirmation before the President as well.
1. The Court of Audit shall scrutinise:
a. Our Ministers’ financial management and the associated annual financial statements;
b. the financial records kept for the said management and statements.
2. With regard to financial management, the Court of Audit shall examine whether commitments, expenditures and receipts have been made in accordance with budgetary legislation and other statutory provisions and whether in general the requirements of order and control have been met.
3. With regard to the annual financial statements, the Court of Audit shall examine whether they represent financial management accurately and are drawn up in accordance with the relevant requirements.
4. The Court of Audit shall set out its findings and its opinion on the financial management and the associated financial statements in the reports referred to in section 67 (2).
With regard to the central government accounts and trial balance referred to in section 66 (2), the Court of Audit shall examine whether these documents are in keeping with the financial statements referred to in section 51 (1), and have been drawn up in accordance with the regulations issued for that purpose.
1. In performing its duties the Court of Audit may, without prejudice to its right to conduct its own audits, use of the results of audits conducted by others.
2. At the Court of Audit's request, Our Ministers shall supply it with the audit programmes of those charged with the audit function and shall give the Court of Audit full information on audit results by handing over reports or in such other manner as the Court of Audit may determine.
1. In all sectors of central government, the Court of Audit may, in so far as it regards this as essential to the performance of its duties:
a. examine the cash accounts for the monies and securities referred to in section 19 1, in so far as Our Ministers are responsible for the management thereof;
b. inspect records of stocks of non-monetary assets as referred to in section 19 (3);
c. inspect books, documents and other information carriers in such manner as it may determine.
2. Our Ministers shall upon request supply the Court of Audit with any information which it regards as necessary for the performance of its duties.
3. In respect of secret budget sections, the provisions of subsections 1 and 2 shall be implemented by, and the information shall be supplied to, the President of the Court of Audit in person. Section 46 (2) and (3) shall not apply.
4. The President of the Court of Audit shall maintain confidentiality in respect of information supplied to him in connection with secret budget sections. He shall inform Our Minister concerned in person of his findings in so far as he considers this necessary.
1. If, following an audit as referred to in section 51, the Court of Audit has any objection regarding the financial management or the associated statement, it shall notify Our Minister concerned of this objection.
2. Within one month of receiving such notification, Our Minister concerned shall inform the Court of Audit of the steps that may meet its objection.
3. On expiry of this period, the Court of Audit shall take its final decision and inform Our Minister concerned accordingly. If the Court of Audit maintains its objection, it shall also inform Our Minister of Finance accordingly.
1. If, in its final decision, the Court of Audit maintains its objection and the objection relates to commitments, expenditures or receipts not according with budgetary legislation and other statutory provisions, then unless steps satisfactory to the Court of Audit have already been taken, a Bill introducing an Indemnity Act shall be submitted to the Lower House within two months.
2. If the Court of Audit finds that no such submission has occurred on expiry of the period referred to in subsection 1, it shall notify the Lower House accordingly.
3. If, in its final decision, the Court of Audit maintains its objection and the objection is not such as referred to in subsection 1, it shall record this fact in the report referred to in section 67 (2) and may also add a note to the central government financial statement.
4. Our Minister concerned shall make his standpoint concerning the objection referred to in subsection 3 known to the States General in additional explanatory notes to the financial statement.
1. The Court of Audit shall devote attention to the efficiency of the management, organisation and policies of central government.
2. Our Ministers shall inform the Court of Audit in good time of efficiency audits instituted by them and of the results thereof.
3. Sections 53 (1) and 54 above shall apply mutatis mutandis.
The Court of Audit may institute certain audits at the request of either House of the States General.
1. Without prejudice to other statutory provisions, the Court of Audit shall have the powers referred to in the remaining subsections of this section with respect to:
a. public companies and private companies with limited liability, all or virtually all of whose issued share capital is held by the State;
b. public companies and private companies with limited liability other than those referred to under a where the State holds at least 5% of the issued share capital and a financial interest of one million guilders or more is involved;
c. legal persons, limited partnerships and partnerships to which the State, or a third party acting for the account and risk of the State, has given, directly or indirectly, a grant, loan or guarantee;
d. legal persons performing a function regulated by or pursuant to an Act of Parliament and to that end funded wholly or in part by receipts from levies instituted by or pursuant to an Act of Parliament;
e. legal persons, limited partnerships and partnerships bearing the risk of statutory sick pay insurance under the articles of association of the industrial insurance board to which they as employers are affiliated.
2. Through files held by Our Minister concerned or by the institution referred to in subsection 8, the Court of Audit may take note of the annual accounts and associated auditor's reports and other documents and may obtain from Our Minister or the institution concerned further information in that connection.
3. If, in the Court of Audit's view, the documents referred to in subsection 2 give grounds for doing so or one or more such documents are unavailable, the Court of Audit is entitled to obtain further information from the legal persons, limited partnerships and partnerships concerned or to require the surrender of such documents. Except in the case of companies as referred to in subsection 1, under b, and of De Nederlandsche Bank NV, the Court of Audit is also entitled to institute an audit, partly on the basis of the financial records of the legal person or company concerned or of the third party which keeps the financial records for the legal person or company concerned. The Court of Audit shall inform Our Minister concerned of its intention to institute such an audit. Section 54 (1) above shall apply mutatis mutandis.
4. In the case of companies as referred to in subsection 1, under b, and of De Nederlandsche Bank NV, the requisition of documents and obtaining of information as referred to in subsection 3 shall take place through the intermediary of Our Minister, and the only documents whose surrender may be required shall be the annual accounts and reports referred to in subsection 2.
5. Without prejudice to the provisions of subsection 2 and to its power to institute its own audits, the Court of Audit shall wherever possible make use of the results of audits carried out by others. Section 53 (2) shall apply mutatis mutandis.
6. The Court of Audit may exercise its powers for as long as and for the years that the State's interest is involved or, in the case of legal persons, limited partnerships and partnerships as referred to in subsection 1, under d and e, for as long as and for the years that the public interest so requires.
7. In the course of an audit as referred to in subsection 3, the Court of Audit shall have the power to enter any premises other than dwellings where it considers that such entry is necessary for the fulfilment of its duties under this Act. If necessary, it shall obtain entry with the aid of the police.
8. Any institution charged by or pursuant to an Act of Parliament with an audit function in respect of a legal person as referred to in subsection 1, under d, shall communicate its findings in full to the Court of Audit, in a manner to be determined by the Court of Audit, and shall on request make its audit programme available to the Court of Audit.
9. Legal persons, limited partnerships or partnerships, or institutions as referred to in subsection 8, shall supply Our Minister concerned, at his request and at the earliest opportunity, with copies of letters to the Court of Audit.
10. The Court of Audit shall forward to Our Minister concerned copies of the letters that its sends to legal persons, limited partnerships or partnerships, or institutions as referred to in subsection 8.
11. The Court of Audit shall communicate to Our Minister concerned and to the legal persons, limited partnerships or partnerships concerned and institutions as referred to in subsection 8, any comments or misgivings it may have which it considers important in relation to its findings. It may make proposals to Our Minister in that connection.
12. The Court of Audit shall send to Our Minister of Finance, Our Minister concerned and the States General such communications as it considers to be in the public interest.
13. Where it considers that the public interest so requires, the Court of Audit shall set out its findings in its report or in a report as referred to in section 62 (1) or (2).
14. Notwithstanding subsection 13, the Court of Audit shall not include in its report or in a report as referred to in section 62 (1) or (2) information and findings of a confidential nature. Communications to the States General as referred to in subsection 12 which contain such information or findings shall be sent for confidential information.
15. For the purposes of this section, the legal persons, limited partnerships and partnerships referred to in subsection 1, under c, shall not include the credit institutions entered in the register pursuant to section 52 (2a) of the Act on the Supervision of the Credit System 1992 (Bulletin of Acts and Decrees 1992, 722).
16. This section shall not apply to provincial or municipal authorities, corporate bodies with legal personality as referred to in section 8 (1) of the Joint Regulations Act (Bulletin of Acts and Decrees 1984, 669), in so far as these have not been established by Act of Parliament, to water boards, to public appeals boards and industrial boards and to the Chambers of Commerce and Industry.
If a bookkeeping function is contracted out to a third party, the Court of Audit shall have power to institute an audit partly on the basis of the financial records of the third party concerned or of the person who keeps the financial records for the third party. The provisions of section 54 (1) shall apply mutatis mutandis.
1. The Court of Audit shall communicate to Our Ministers concerned any comments or misgivings which it considers important in relation to its work. It may make proposals to Our Minister in this respect.
2. The Court of Audit shall forward such communications to Our Ministers concerned, Our Minister of Finance and the States General as it may consider necessary. It may hold further consultations with them in connection with such communications.
1. By 1 April of each year the Court of Audit shall submit to Us and to the States General a report on its activities in the preceding year.
2. If its activities give grounds for doing so, the Court of Audit may also issue an interim report, which it shall bring to Our attention and to that of the States General.
1. Our Minister concerned shall consult with Our Minister of Finance and with the Court of Audit regarding the rules relating to the Court of Audit's duties and/or powers to be laid down by or pursuant to an Act of Parliament.
2. Subsection 1 shall apply mutatis mutandis if, in the establishment of a legal person as referred to in section 29 (1), duties and/or powers arise for the Court of Audit with respect to this legal person.
3. Our Minister of Finance shall consult with the Court of Audit regarding the rules to be laid down pursuant to this Act, with the exception of those referred to in sections 15 and 69.
4. Our Minister concerned shall notify the Court of Audit of the rules laid down.
By 1 March of each year Our Minister of Finance shall submit to the States General the provisional accounts for the preceding year, including a provisional summary of actual expenditures and receipts.
1. Our Ministers, each in respect of the budget which he manages, shall draw up the financial statements for each year.
2. The financial statements shall comprise:
a. the accounts of commitments, expenditures and receipts, accompanied by explanatory notes;
b. the trial balance as at 31 December relating to these accounts, accompanied by explanatory notes.
3. The accounts of commitments, expenditures and receipts shall in any event indicate the following for each budget section, using rounded figures if desirable:
a. the original estimate referred to in section 4 (2);
b. the various changes to the estimate made by Act of Parliament;
c. the actual amount.
4. The explanatory notes to the accounts shall in any event provide, for each budget section:
a. an explanation of the policy pursued focusing on discrepancies and adjustments in relation to the intended policy;
b. an explanation of the activities carried out and their results, if these differ significantly from the information concerning the intended activities and their results, as specified in the explanatory memorandum to the Bill to adopt the budget;
c. in connection with the breakdown of the budget sections referred to in section 7, chapeau and under d, the results relating to the parts of the sections concerned, these results being stated in addition to the estimates for the year concerned;
d. other figures which may further clarify the policies pursued, including in any event a summary of the breakdown of the amounts for wage and price adjustments from the administrative budget sections referred to in section 5 (9).
5. Our Ministers shall forward the financial statement, together with the summary reports referred to in section 22 (5) to Our Minister of Finance by 23 April of the year following the budgetary year.
1. Our Minister of Finance shall compile the central government financial accounts for each year.
2. The central government financial accounts shall comprise:
a. the accounts of central government expenditures and receipts, accompanied, if necessary, by explanatory notes;
b. the central government trial balance as at 31 December connected with these accounts, accompanied, if necessary, by explanatory notes.
1. Our Minister of Finance shall forward to the Court of Audit by 15 May of the year following the budgetary year:
a. the financial statements referred to in section 65 (1);
b. the summary reports referred to in section 22 (5);
c. the comments that the documents referred to under a may prompt him to make;
d. the central government financial statement referred to in section 66 (1).
He shall also notify Our Ministers concerned of his comments.
2. For each financial statement referred to in section 65 (1), the Court of Audit shall draw up a report of the audit it has conducted, as referred to in section 51.
3. The Court of Audit shall draw up a statement of approval relating to the central government financial statement referred to in section 66 (1).
4. The statement of approval shall be issued subject to the adoption of the Final Budget Acts referred to in section 10 (2), chapeau and under c, and, where relevant, subject to the adoption of an Indemnity Act as referred to in section 56.
1. The Court of Audit shall forward the reports referred to in section 67 (2), and the statement of approval referred to in section 67 (3) to the States General and to Our Ministers concerned by 1 September of the year following the budgetary year. If the Court of Audit has not concluded its audit of a financial statement by 1 September, it shall forward on this date a communication concerning the stage that its audit has reached instead of a report. In such an event, the report concerned, together with the statement of approval, shall be forwarded as soon as possible thereafter.
2. To grant discharge to Our Ministers concerned in respect of the financial management concerning a budgetary year, Our Minister of Finance shall forward to the States General by 1 September of the year following the budgetary year:
a. the financial statements referred to in section 65 (1), accompanied, where relevant, by additional explanatory notes as referred to in section 56 (4);
b. the financial statement referred to in section 66 (1).
3. Our Minister of Finance shall forward to the States General at the same time as the documents referred to in subsection 2:
a. an explanation of the financial management during the previous year and the results of the central government audit;
b. where relevant, a summary of the financial statements which, notwithstanding the provisions of subsection 2 of this section, were not forwarded to the States General by 1 September, together with a statement of the reason therefor;
c. where relevant, a summary of the proposals contained in a Final Budget Act which, notwithstanding the provisions of section 10 (2), chapeau and under c, were not submitted to the Lower House by 1 September, together with a statement of the reason therefor;
d. where relevant, a summary of the bills introducing an Indemnity Act as referred to in section 56, which were not submitted on 1 September, together with a statement of the reason therefor.
Our Minister of Finance may lay down rules for the preparation and structure of the financial statements referred to in section 65.
1. If different management rules are desirable for part of a Ministry, Our Minister concerned and Our Minister of Finance may decide to grant that part the status of agency, if the Cabinet so agrees.
2. Such a decision shall not be taken until at least 30 days after the Lower House of the States General has been notified in writing of this intention. If, within this period, a request to receive further information on the proposed decision is made by or on behalf of the Lower House or by at least one fifth of the constitutionally established membership of the House, the decision shall not be taken until this information has been supplied. If the Lower House declares that it opposes the proposed decision within 30 days of receiving the notification referred to in the first sentence, or within 14 days of the information referred to in the second sentence being supplied, no such decision shall be taken.
3. The different management rules that shall apply to the agency may be derived from the written notification referred to in subsection 2. It shall also indicate the products that the agency will supply and the product information that will be provided in the budget and statement.
4. Our Minister concerned shall forward a copy of such a decision to the Court of Audit.
1. The agency's budget and financial statement shall be based on the system of costs and benefits.
2. The payments made by the ministry concerned to an agency, like the payments made by an agency to the ministry concerned, shall be debited or credited by the ministry to one or more budget sections of the relevant main policy area.
3. The budget of a ministry shall comprise for each agency that is accountable to the ministry concerned the total estimated costs, the estimated benefits, the balance of costs and benefits, and the total estimated capital expenditures and receipts.
4. Settlements between an agency and the ministry to which it is accountable shall also be included in the annual expenditures and receipts of an agency and of the ministry concerned, except those referred to in section 4 (4).
5. Notwithstanding the provisions of section 5 (4), the estimates relating to the staff and equipment of an agency shall be included not in the section on "staff and equipment" in the budget of the ministry concerned, but under "costs" in the budget of the agency concerned. Section 5 (5), second sentence shall apply mutatis mutandis.
6. Notwithstanding the provisions of section 10 (2), all the changes to the amounts referred to in subsection 3 of this section may be included in the bills introducing a Final Budget Act as referred to in section 10 (2), chapeau and under c.
The financial statement referred to in section 65 (1) shall comprise for each agency a part concerning the financial statement of that agency.
Our Minister of Finance shall, if necessary, lay down further rules relating to agencies in general or one or more agencies in particular.
1. In the event of war, danger of war or other exceptional circumstances, Our Minister of Finance may be empowered by Royal Decree, on the recommendation of Our Prime Minister, to lay down rules which depart from the provisions of this Act and of the Acts referred to in sections 2 (2).
2. Where We have adopted a Decree as referred to in subsection 1, We shall immediately send to the States General a Bill concerning the length of time that Decree is to remain in force.
3. Should such a Bill be withdrawn or rejected, the Decree in question shall become inoperative as from the fourth day following such withdrawal or rejection.
4. On the recommendation of Our Prime Minister, we may at any time withdraw a Decree as referred to in subsection 1 above.
5. Decrees adopted under subsections 1 and 4 above shall be published in the Government Gazette.
This Act may be cited as the "Government Accounts Act".
