Dutch local accounting committees: A committee chair’s experience

Abstract

Most countries have established a General Accounting Office (GAO) to evaluate the effectiveness and efficiency of central government’s policies. A similar office on the local government level is usually lacking. From early 2006, however, local governments in the Netherlands have been legally required to establish an accounting office or committee. These offices and committees aim at reinforcing the local council’s position relative to that of the municipal executive (the mayor and aldermen). The tasks of a local accounting office or committee include monitoring and evaluating the efficiency and effectiveness of local governments’ policies. The office/committee is independent and determines its own working program. This paper reviews the diversity of local accounting offices/committees and the experience in the first years of their existence.

Citation

van der Hoek, M.P. (2010), "Dutch local accounting committees: A committee chair’s experience", Journal of Public Budgeting, Accounting & Financial Management, Vol. 22 No. 4, pp. 561-577. https://doi.org/10.1108/JPBAFM-22-04-2010-B005