Netherlands Court of Audit

The Court of Audit audits whether central government revenue and expenditure are received and spent correctly and whether central government policy is implemented as intended. We are obliged to carry out these tasks by law. We express an opinion on government policy that has already been adopted; we do not express political opinions. We will never say, for example, that a particular law is \'wrong\'. The Court of Audit can say, however, that a law is not working as intended. It is then up to the government and/or the House of Representatives to give a political opinion.