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An Analysis of the Arise of Auditing Institutions in the Dutch Provincial and Local Governments

  • Aad D. Bac
Chapter

Abstract

The subject of Auditing Institutions on the provincial and local government level is increasingly claiming attention in the Netherlands. In a number of municipalities a certain type of instituting such bodies has been realised. A number of municipalities and provinces are considering doing so. A committee appointed by the Minister of Interior Affairs and Kingdom Relationships dealing with the public law arrangements regarding to lower governments has expressed interest in the importance of such institutions for public administration and accountability. The Minister is considering legislation on this topic directed at a mandatory introduction of such institutions for all municipalities and provinces.

Keywords

Financial Account Municipal Council Policy Report Large Municipality Lower Government 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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References

  1. Alverda, Klaas: ‘Gemeenten schaffen eigen waakhond aan’, (Municipalities get themselves their own watchdog, VNG-magazine 7 /14 July 2000Google Scholar
  2. Bac, A.D.: ‘Decentrale Rekenkamers’, ( Decentral Auditing Institutions ), Deloitte & Touche, April 2000Google Scholar
  3. Bac, A.D.: Beleidsbepaling en -controle, waarom en waarvoor een rekenkamer’, (Policymaking and -audit, why and whereto an Auditing Institution), Report of the Kordes Committee, Municipality The Hague, September 2000Google Scholar
  4. Bac, A.D, A.D.: ‘Blaffende, bijtende of aangelijnde honden’, (Barking dogs, Biting dogs or Dogs on a leash), Report of the first countrywide expert meeting local Auditing Institutions, November 1999Google Scholar
  5. Bac, A.D.: De Bont, Chantal and Mul, Robert: Bestuurlijke positie van lokale Rekenkamers’, (Administrative position of local Auditing Institutions), Openbaar Bestuur, 2001–1Google Scholar
  6. Bac, A.D.: `De gemeente vernieuwt. Dualisme en lokale democratie’, (The municipality innovates. Dualism and local democracy ), Report of the Elzinga Committee, 2000Google Scholar
  7. Bac, A.D.: De Provinciale Rekenkamer, (The Provincial Auditing Institution). Advice of the van Bergen Committee, IPO January 2001Google Scholar
  8. Bac, A.D.: De Rekenkamer gelokaliseerd, (Auditing Institutions localised), an explorative investigation in the development of the audit function in the 25 largest municipalities, Ministry of Interior Affairs and Kingdom Relationships, 1999Google Scholar
  9. Bac, A.D.: ‘Kabinetsstandpunt Dualisme en lokale democratie’, (Point of view of the Cabinet on Dualism and democracy), 2000Google Scholar
  10. Bac, A.D.: Parlementaire meerderheid tegen verplichte rekenkamers, (Parliamentary majority opposed to mandatory local auditing institutions), Background article Binnenlands Bestuur 25/2000Google Scholar

Copyright information

© Springer Science+Business Media New York 2002

Authors and Affiliations

  • Aad D. Bac

There are no affiliations available

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