Dutch Government Accounting from the Perspective of the Supreme Auditing Institution

  • Ad J. E. Havermans


It was with great pleasure that I accepted the invitation to present the opening address at this conference. My credentials as a mayor of various municipalities between 1963 and 1996 — the last being The Hague, our seat of government — and my membership of the Netherlands Court of Audit since 1996 have placed me in a position which allows me to offer a few introductory observations from the Dutch perspective on the theme of this conference: ‘The similarities and differences between central government accounting and local government accounting within or between countries’. My change of appointment also brought about a change in my position with regard to reporting: as a mayor I was responsible every year for drawing up and presenting the municipal accounts on time to the municipal council. My role as a member of the Board of the Netherlands Court of Audit is to independently audit the accounts of central government ministries.


Central Government Regional Government Executive Board Municipal Council Performance Audit 
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Copyright information

© Springer Science+Business Media Dordrecht 2001

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  • Ad J. E. Havermans

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