Algemene Rekenkamer

Summary

The Algemene Rekenkamer (Netherlands Court of Audit) is one of the High Councils of State (Hoge Colleges van Staat), constitutionally established under Articles 76-77 of the Grondwet and governed by the Comptabiliteitswet 2016 and the Wet op de Rekenkamer. Founded in 1814, it is one of the oldest Dutch constitutional institutions. The Court consists of three board members (a president and two members) appointed for life by royal decree on the recommendation of the Tweede Kamer (House of Representatives); they must retire at age 70. This life-tenure appointment with mandatory retirement age confers strong judicial-style independence and members cannot be removed before reaching the retirement age. The Rekenkamer audits all national government revenues, expenditures, and assets, examining both regularity and policy effectiveness. It has a statutory right of access to all information, records, and premises necessary for audit purposes under the Comptabiliteitswet. Annual reports and special studies are submitted to the States-General (parliament) and made public. As a High Council of State, the Rekenkamer manages its own budget.