Revolving funds
| Audit Id | 1560428417802 |
|---|---|
| Title | Revolving funds |
| Title in original language |
Datagedreven selectie van aangiften door de Belastingdienst Dutch |
| Year | 2019 |
| Subject |
Auditing and Financial Management Financial Institutions and Markets Government Operations (Budget and Spending) |
| Type |
Financial |
| Type of performance |
Performed by single SAI |
| Comments | The main question in this exploratory audit was ‘What does the landscape of central government’s revolving funds look like and how is the public money placed in the funds managed and accounted for?’. As the oversight of revolving funds, also known as revolving instruments, has not been centralised, we first determined how many revolving funds there were at central government level and how much public money had been placed in them. We then asked what consequences the specific characteristics of revolving funds had for the management of public funds and their accountability. |
| Author |
The Netherlands |
| Materials |
Summary English Audit report Dutch |
| Contact |
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