{"id":10839,"date":"2026-05-06T21:32:28","date_gmt":"2026-05-06T19:32:28","guid":{"rendered":"https:\/\/www.apeldoorn.nl\/bestuur-organisatie\/commissies-en-adviesorganen\/rekenkamer\/"},"modified":"2026-10-15T09:29:27","modified_gmt":"2026-10-15T07:29:27","slug":"rekenkamer","status":"publish","type":"page","link":"https:\/\/www.apeldoorn.nl\/en\/commissies-en-adviesorganen\/rekenkamer","title":{"rendered":"Court of Auditors"},"content":{"rendered":"
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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.
\nThe Apeldoorn Audit Office began operating on 1 January 2024, succeeding the Audit Committee. See also\u00a0the Act on the Strengthening of Regional Audit Offices.<\/a><\/p>\n\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t<\/div>\r\n<\/div>\r\n\n\n

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Members<\/h2>\r\n\n\n\n\n
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\nDick Smorenberg<\/strong><\/a>
\nChair<\/em><\/td>\n		\"\"
\nBernadette Jansen<\/strong><\/a>
\nMember<\/em><\/td>\n		\"\"
\nGert-Jan Walgemoed<\/strong><\/a>
\nMember<\/em><\/td>\n<\/tr>\n
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Kelly van Osch<\/strong><\/a>
\nSecretary-Researcher<\/em><\/td>\n

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Research<\/h2>\r\n

The National Audit Office carries out two to three audits each year: a follow-up audit (on the implementation of recommendations from \u2018previous\u2019 audits), a long-term audit (on a theme from the coalition programme), or another (varying) type of audit.<\/p>\n

Recent research and publications<\/strong><\/p>\n

The Audit Office has drawn up an audit report as a local interpretation of the national \u2018DoeMee\u2019 study into underspending. Read our local Audit Office report: Underspending in Apeldoorn (PDF, 2 MB)<\/a> and the national Research report: Navigating between Crises and Ambition (PDF, 3MB)<\/a>.<\/p>\n

The National Audit Office has published a new report, Improving the monitoring of pupils not attending school (pdf, 1 MB)<\/a><\/em>. This follow-up study examined how the local authority had responded to the recommendations from an earlier study, carried out in 2021, on children not attending school in Apeldoorn. infographic (PDF, 1 MB)<\/a>.<\/p>\n

It was noted, amongst other things, that Apeldoorn had a relatively low number of pupils staying at home, but that the monitoring of worrying absenteeism and cooperation within the care chain still needed to be strengthened. We investigated the extent to which the 2021 recommendations have been implemented, what results this has yielded, and what challenges remain.<\/p>\n

Although significant improvements have been made, we note that the approach to tackling school non-attendance is not yet sufficiently embedded in the system. Further steps are needed, particularly in the areas of coordination, monitoring and the long-term embedding of successful initiatives.<\/p>\n

Our recommendations therefore focus on strengthening the local authority\u2019s coordinating role, improving monitoring and accountability, and ensuring the long-term safeguarding of knowledge, cooperation and funding.<\/p>\n

On 8 July 2025, the\u00a0Court of Audit letter \u201cContinue to build trust\u201d (PDF, 1 MB)<\/a>\u00a0Published. This is a study into how the municipality of Apeldoorn has implemented, at a local level, the lessons drawn from the national report \u201cBlind to People and the Law\u201d, produced by the parliamentary committee of inquiry into Fraud Policy and Public Services. The immediate trigger was the childcare allowance scandal.\u00a0Read the full report here\u00a0Audit Office letter (PDF, 1 MB)<\/a>\u00a0and the\u00a0Appendix (PDF, 945 kB)<\/a>\u00a0with relevant background information, including the response from the Municipal Executive.<\/p>\n

Recently, the Court of Audit has also carried out an investigation into the \u2018Broad Prosperity\u2019 concept in Apeldoorn. The investigation report\u00a0\u201cIn Search of Inclusive Prosperity in Apeldoorn\u201d (PDF, 5 MB)<\/a>\u00a0has been publicly available since 8 May.<\/p>\n

Annual Report<\/strong>
\nIn the\u00a0Annual Report 2025 (PDF, 205 kB)<\/a>\u00a0The Court of Auditors reflects on the past year and provides an insight into its plans for 2026.<\/p>\n

Research plan
\n<\/strong>On 5 December 2025, the Apeldoorn Court of Audit issued the\u00a0Research Plan 2026\u20132027 (PDF, 1 MB)<\/a>\u00a0adopted. With this plan, they provide an overview of the research projects planned for the coming years. Through a\u00a0cover letter (PDF, 188 kB)<\/a> The Court of Audit explained the audit plan and presented it to the municipal council, the Municipal Executive and the municipal organisation.<\/p>\n

Previous publications<\/strong>
\nThe most recent investigations by the former Audit Committee concerned\u00a0road safety<\/a>, the\u00a0Stedendriehoek region<\/a>\u00a0and\u00a0land use<\/a>.<\/p>\n\r\n<\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n<\/div>\r\n\n\n

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About us<\/h2>\r\n