Presentation by the CoA of the Netherlands, in English, at the third and last webinar co-organised by SIGMA and the Network of Supreme Audit Institutions of EU candidates and potential candidate countries, held on 28 June 2021. The event explores the audit of COVID-19 related expenditures.

1. 28 June 2021
COVID-19 related work
Rudi Turksema

2. NCA and the pandemic pressure cooker
• Audits:
- Test capacity (September 2020)
- Risk to public finances (loans &
guarantees) (November 2020)
- Support to large companies
(November 2020)
- Focus audit on digital home working
(November 2020)
• Monitor:
- Corona Account (June 2020)
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3. Audits
• Test capacity:
- Testing equipment was in
short supply,but full use was
not made of the available
laboratory capacity.
• Risk to public finances:
• Support to large companies:
• Focus on digital home working:
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4. Audits
• Test capacity:
• Risk to public finances:
- Ministers have not always kept
to the rules introduced several
years ago for such risk
schemes
• Support to large companies:
• Focus on digital home working:
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5. Audits
• Test capacity:
• Risk to public finances:
• Support to large companies:
- Lessons learned from the past often applied
• Focus on digital home working:
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6. Audits
• Test capacity:
• Risk to public finances:
• Support to large companies:
• Focus on digital home working:
- IT tools sometimes put
information security at risk
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7. 28 June 2021
Corona Account
Rudi Turksema

8. Why?
• High pace of different financial measures
(large sums,with multiannualconsequences
for the budget).
• Indirect consequences:not only affects
government expenditure, but also local
expenditures,revenues,and e.g.
international aid programs.
• Parliament gets a fragmented picture of the
measures, but still has to exercise its right to
approve the budgetproposals.
• Public money requires public accountability
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9. Overview of measures (old version,n now is 288)
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10. Aspects of measures
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11. Process
Teams audit divisions
(A,B,D,E,F)
Team Dashboard
(Data Hub en IV)
Team Publication
(DAS and
Communication)
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12. Dashboard
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13. Challenges
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• The budget process is not data driven
• Subsequent versions of a budget document may differ in terms of content:
- Names of measures change
- Measures ‘disappear’
- Measures are combined
- The budget does not contain the relevant information
- Budgets are shifted from one chapter (ministry) to another
• Setting up an external dashboard requires some time, resources and new skills

14. Relevant information
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• https://english.rekenkamer.nl/
• https://english.rekenkamer.nl/topics/coronavirus
• https://coronarekening.rekenkamer.nl/coronarekening/
• https://gitlab.com/algemene-rekenkamer/coronarekening
• https://www.nao.org.uk/covid-19/cost-tracker/
• https://english.rekenkamer.nl/about-the-netherlands-court-of-audit/what-we-
do/innovation-in-audit

15. @ rekenkamer
algemene-rekenkamer
rekenkamer
Postbus 20015 |2500 EA Den Haag |www.rekenkamer.nl