Apeldoorn City Council is supported by an audit office. The audit office examines whether the council’s policies are effective, whether funds are being spent wisely, and whether the council is complying with the rules.
Court of Auditors
The Court of Audit carries out its work objectively and independently. The Court of Audit itself determines what it investigates and how the investigation is conducted.
The Apeldoorn Audit Office began operating on 1 January 2024, succeeding the Audit Committee. See also the Act on the Strengthening of Regional Audit Offices.
Members
 Dick Smorenberg Chair |
 Bernadette Jansen Member |
 Gert-Jan Walgemoed Member |
|
Kelly van Osch |
Research
The National Audit Office carries out two to three audits each year: a follow-up audit (on the implementation of recommendations from ‘previous’ audits), a long-term audit (on a theme from the coalition programme), or another (varying) type of audit.
Recent research and publications
On 8 July 2025, the Court of Audit letter “Continue to build trust” Published. This is a study into how the municipality of Apeldoorn has implemented, at a local level, the lessons drawn from the national report “Blind to People and the Law”, produced by the parliamentary committee of inquiry into Fraud Policy and Public Services. The immediate trigger was the childcare allowance scandal. Read the full report here letter from the Court of Auditors and the Appendix with relevant background information, including the response from the Municipal Executive.
Recently, the Court of Audit has also carried out an investigation into the ‘Broad Prosperity’ concept in Apeldoorn. The investigation report “In Search of Comprehensive Well-being in Apeldoorn” has been publicly available since 8 May.
Annual Report
In the Annual Report 2025 The Court of Auditors reflects on the past year and provides an insight into its plans for 2026.
Research plan
On 5 December 2025, the Apeldoorn Court of Audit issued the Research Plan 2026–2027 adopted. With this plan, they provide an overview of the research projects planned for the coming years. Through a offer letter The Court of Audit explained the audit plan and presented it to the municipal council, the Municipal Executive and the municipal organisation.
Previous publications
The most recent investigations by the former Audit Committee concerned road safety, the Stedendriehoek region and land use.
About us
- Court of Auditors Regulation
- Rules of Procedure (pdf, 1.2 kB)
- Memorandum on the Working Methods of the Apeldoorn Audit Office 2026 (pdf, 1.1 kB)
- Every year, the National Audit Office produces a annual report (PDF, 582 kB). The aim is to set out what the Audit Office has done over the past year and what the costs involved were.
Cooperation with the local council
The Audit Office prefers to maintain contact with the municipal council via the sounding board group. The sounding board group and the Audit Office meet at least three times a year, chaired by the Chair of the Audit Office. Topics that will be discussed with the sounding board group include, at a minimum:
- The annual report;
- The research programme;
- The initial notes when launching new studies;
- Resources required by the Court of Auditors to carry out its duties effectively.
The council proposal and communication with the municipal council following the completion of an investigation may also be discussed with the sounding board group.
Want to know more?
Please send an email to
rekenkamer@apeldoorn.nl