Budgets of the State Incomplete for Good Decision-Making in Parliament

News article | 23-09-2025 | 10:00

With this information, parliament can exercise its budgetary rights with better justification. A good budget prior to the year is also the basis for good accountability afterwards.

Little Attention to Risks

In addition to a summary of notable changes in the draft budget 2026 compared to the budget 2025, these letters address both financial and policy risks that the Netherlands Court of Audit draws attention to. It is striking that in most budgets from ministers for the year 2026, there is little attention to risks for national finances or achievable results. This makes it difficult to assess whether a budget is realistic, whether an ambition is achievable and appropriate to the expected resources and risks. With incomplete information about money, expected results, and risks, it is challenging for parliament to make a well-founded budget assessment and exercise its budgetary rights well.
Examples of risks include the cut in contributions to the European Union and the sharp decline in the budget for the reception of asylum seekers starting in 2027. The Court further points to risks for the drinking water supply, insufficient (adapted) housing for the elderly, financial risks when terminating revolving funds or in compensation for disadvantages when withdrawing nature permits and the financing of plans for new nuclear power plants. 
Sometimes a minister indicates in the draft budget 2026 that intended policy goals may not be achievable, such as with climate intentions and sought expenditures for research and development.

Orderly Budget Process

In the letters with points of attention regarding the budget 2026, the Court emphasizes the importance of a timely and well-founded budget treatment in parliament. 
Last year, the decision-making regarding the budget of the Minister of Education, Culture and Science did not proceed in a timely and always careful manner. Therefore, a parliamentary emergency procedure had to be initiated so that educational institutions could timely pay the correct salaries to teachers.
The parliamentary treatment of the draft budgets 2026 from all ministers is again under pressure due to the early elections for the House of Representatives. It is realistic that the budget will only be approved after January 1, 2026, while an approved budget at the start of the new calendar year is desirable. This indeed provides clarity for citizens and businesses, government institutions, and local authorities; it thus contributes to trust in the government.
The Court also warns of the tight time that the House of Representatives has for the treatment of the comprehensive Tax Plan for 2026.

Cutbacks on Civil Servant Expenditures

One of the points of attention from the Netherlands Court of Audit concerns the implementation of the cutback of the operational expenditures. The previously agreed cutback on expenditures for its own personnel by the cabinet and the House has been softened and is being filled in other areas within the operational expenditures. The Budget Memorandum states that the Minister of the Interior and Kingdom Relations will inform the House about the implementation of this shortly. 

Learning Government: Utilize Evaluations of National Policy

It is important for ministers to gain insight into whether agreed policies and measures work in practice. Therefore, each minister must regularly conduct evaluations. It is then helpful for the House to pay attention to those evaluations. As a guideline for the House committees, the Court points to important evaluations of national policy that have recently been published or are expected in the coming year. So that members of parliament can incorporate the outcomes into parliamentary debates.