Since 2003, decentralized audit offices in the Netherlands have been authorized to investigate the regularity of the administration conducted. The definition of ‘regularity’ and the scope of the regularity investigation is not described in the law or in the literature. In this article, a regularity investigation is defined as ‘testing whether the administration has complied with applicable law’. That applicable law consists of written and unwritten rules of law, and case law. Audit offices examine regularity less often than efficiency and effectiveness. However, they have started researching it more often than in the past, according to this article. Of the administrative audit office reports in 2019, 42% contained a regularity finding, conclusion or recommendation. Accountants also investigate the regularity. They do this in the context of the annual audit and limit themselves to financial regularity. The regularity audit carried out by decentralized audit offices is broader. In addition to written legal rules, it also focuses on unwritten legal rules and case law, it is not limited to financial subjects and the investigation period can be longer than one reporting year. The findings and conclusions of the audit offices regarding the lawful unlawful actions of the administration concern the consequences for citizens and companies and the consequences for the efficiency and effectiveness of the administration’s actions.

In recent years there has been a lot of discussion about and movement in the position of local audit offices in the Netherlands, For example, there is currently a bill to strengthen the audit offices in the Dutch House of Representatives (‘Tweede Kamer’), and in recent years there have been drastic cuts in the budgets of many local audit offices. The development of local audit offices nationally is therefore strongly determined by politics. Partly for this reason, it is wise to look beyond national borders and gain insight into the development and position of the local audit institutions in other European countries. It is striking that the majority of the regional European audit offices are not only considerably larger and perform more tasks – in addition to performance audits, they also audit the annual accounts – but also that there are considerably fewer decentralized audit offices per country. In addition, there are major differences in powers. For example, regional audit offices in France can in some cases impose fines and take certain cases to court. Despite the large differences, however, there are also many similarities between the various European decentralized audit institutions. For example, all audit offices conduct performance audits and independence is almost always properly guaranteed by law. The article concludes with a plea for the Dutch situation to be somewhat more in line with the development of the European decentralized audit institutions.

Dutch municipalities and provinces have been obliged to have an audit office or audit office function for about 20 years. How does the audit office work nowadays and what contribution does it make to decentralized administration? That is the question at the center of this article. To this end, the authors list the available knowledge about audit offices or committees and present the results of their own analysis of 982 audit reports from 234 audit offices or committees from 308 Dutch municipalities. The audit office or committee has been institutionalized in the vast majority of municipalities and in all provinces. Council members are increasingly less likely to (also) be members of this board and the output has increased slightly from approximately one to an average of one and a half surveys per year. Where initially mainly business management-oriented subjects were examined, some broadening to more policy-related themes has taken place. Municipal councilors are quite satisfied with their audit office or committee. At the same time, the actual social effects of policy are rarely measured in audit institutions. Moreover, council members make little use of audit reports in controlling the municipal board, and audit offices or committees also add little to their framework-setting role. Little is known about the extent to which the research of the audit offices makes a more objective contribution to the administration and strengthening of the functioning of the municipal council, which is also a theme for future research.

In the more than 15 years that decentralized audit offices have existed in the Netherlands, little attention has been paid to the research methods they use. This article focuses on how the research methods used by decentralized audit offices have developed and to what extent they use new technology. New technology has changed a lot in 15 years, which offers new possibilities for research, but also raises new questions. Based on an empirical analysis of audit reports, it can be concluded that decentralized audit offices adopt a standard approach to document and file analysis and interviews, with only limited application of innovative technology. On the basis of a theoretical exploration of the relevant literature and a simple qualitative analysis of research by the Netherlands Court of Audit and the Rathenau Institute, a framework has been developed in which the opportunities and risks of the application of new technology in decentralized audit office research are described. This can provide a handle for future application. Decentralized audit offices can use this for (more) reflection on their research methods and innovation, in order to develop to maturity while remaining young.

The impact of audit office reports has received little attention in the scientific literature. In this article, various forms of impact have been distinguished with the help of Public Administration literature and factors that promote the use of evaluations have been distinguished. This theoretical framework was subsequently used for empirical research into the effect of audit office research. The extent to which the recommendations have had an impact was investigated in 20 Dutch municipalities with the aid of impact reports from audit institutions. Out of 176 publications, 94% of the 1216 recommendations were adopted by the city council. This means that the procedural impact is high. Of the 731 recommendations that could be checked at 17 municipalities, the local audit offices report that 58% had been fully implemented, 19% partially and 15% not or not tackled differently. The three categories of success factors from the scientific literature were visible in the practice of the audit offices. This applies most strongly to impact factors related to evaluation quality, in particular the factors related to communications standards, clear recommendations, timeliness and relevance to the decision maker. As far as research and decision-making factors are concerned, the commitment of the organization and the political climate are the most important factors for audit institutions. Finally, the involvement of stakeholders promotes the impact as a catalyst. The article concludes with practical lessons for promoting the processing of audit reports.

This article focuses on the regularity audit carried out by decentralized audit offices in the Netherlands. Decentralized audit institutions have been given a limited task assignment from the legislator for this type of research. It was expressly not the intention that the audit office repeats the (financial) regularity audit done by the accountant, nor was the decentralized audit office given a role in the so-called indemnity procedure. The decentralized audit office’s role is primarily to carry out a system test of regularity. A positive side effect of this limited task assignment has been that decentralized audit institutions have not started to practice regularity audits as a separate activity. Monitoring the relationship between regularity, efficiency and effectiveness can protect an audit office from pitfalls. While this working method is maintained, new opportunities will arise for decentralized audit institutions. The accountant will soon no longer have primacy in assessing (financial) regularity, but the municipal and provincial Executive will instead report directly to the municipal and provincial council in an annex to the annual accounts. The accountant will continue to monitor whether what is stated in this annex about regularity is correct and complete. This offers new possibilities for the decentralized court of auditors to assist the council in its monitoring and contextualizing role, and in forming an opinion on regularity.

The Dutch digital fraud detection system SyRI was announced to set up to detect social security fraud quickly and effectively and by doing so, maintain support for the social security system. It was the formal position that for the sake of effectiveness, no information about the algorithm and very limited information about the application of the system should be shared. The authors argue on the basis of a policy analysis, a legal exploration and a literature study that the lack of transparency about the chosen method and the application of the digital fraud detection system in social security can have far-reaching consequences for both the individual and society . The information sharing and the use of algorithms can lead to suspicion of and declining confidence in the government, and a reduced motivation to comply with the prevailing rules. This could undermine the original purpose.

During electoral campaigns, the use of voting advice applications (VAAs) has become increasingly widespread. Consequently, scholars have examined both the patterns of usage and their effects on voting behaviour. However, existing studies lead to conflicting findings. In this article, we take a closer look at the effect of De Stemtest/Test électoral (a VAA developed by academics from the University of Louvain and the University of Antwerp, in partnership with Belgian media partners) on vote switching. More specifically, we divide this latter question into two sub-questions: (1) What is the impact of a (dis)confirming advice from the VAA on vote switching? (2) Do VAA users follow the voting advice provided by the VAA? Our study shows that receiving a disconfirming advice from the VAA increases the probability of users to switch their vote choice.

In the light of the broader debate on the mediatization of politics, this study wants to better understand how the media perceptions and media behaviour of politicians are related to their appearances in the news. We opt for an innovative actor-centred approach to actually measure the views and actions of individual politicians. We combine surveys conducted with 142 Belgian representatives with data on politicians’ external communication behaviour and on their appearances in television news, newspapers and news websites. The results show that media behaviour is not so much related to beliefs of media importance. We do find a significant positive relationship between strategic media behaviour and media attention suggesting that politicians who put in more effort appear more often in various news media. However, this positive relationship depends on the specific form of strategic communication and the political position of the legislator. Our study adds to the mediatization literature by showing how and when politicians are successful in obtaining media attention.

This article assesses the size and diversity of Belgium’s interest group population by triangulating four data sources. Combining various sources allows us to describe which societal interests get mobilised, which interest organisations become politically active and who gains access to the policy process and obtains news media attention. Unique about the project is the systematic data collection, enabling us to compare interest representation at the national, Flemish and Francophone-Walloon government levels. We find that: (1) the national government level remains an important venue for interest groups, despite the continuous transfer of competences to the subnational and European levels, (2) neo-corporatist mobilisation patterns are a persistent feature of interest representation, despite substantial interest group diversity and (3) interest mobilisation substantially varies across government levels and political-administrative arenas.

Belgium is probably the world’s best known case of where caretaker governments reside. Yet a clear scholarly definition and measurement of this concept is missing. Based on a detailed analysis of the Belgian federal cabinets, this research note explores the main characteristics and measures the length of the various caretaker periods. We find that Belgium was governed for no less than 1,485 days by a caretaker government between 2007 and 2020, which equals more than four full calendar years. This research note also presents a novel typology of caretaker periods based on the institutional and political practice within the Belgian legislative and executive branches. This typology can be used to assess caretaker periods at other levels of government as well as in other countries in order to improve our understanding of the many ‘faces’ that a caretaker government can take on.

This editorial offers an introduction to the current issue.

In this feature authors review recently published books on subjects of interest to readers of Beleid en Maatschappij.

Healthcare is often dominated by the curative domain. Yet, for a new way of improving of and accounting for quality of care, we have to shift our focus to the care for people with disabilities. Since long, quality of care is translated into performance indicators and standards. This reductive way of measuring quality was pursued for the entire healthcare sector. Where this might fit in with hospital care, it was experienced as constraining in care for the disabled. In this sector it was seen as a poor representation of the plurality of healthcare provision. A number of ‘quality rebels’ aimed to create a more suitable and rich Quality Framework for the sector, with attention for objective, subjective and intersubjective dimensions of care. In this article, we analyze the way in which the sector has realized this aim, and we show how this rebellious sector succeeded in transforming the idea of accountability for quality of care, by emphasizing on the reflection and learning processes that take place at all levels of the sector, and beyond. A new approach which requires a continuous cycle of disrupting, creating, and maintaining institutionalized patterns of thinking and doing. It requires ‘rebel learning’.

The recent decentralization of many healthcare and welfare responsibilities from the national to the municipal level in the Netherlands was aimed at reducing unnecessary bureaucracy and giving discretion to the professional. However, this is not (yet) fully achieved. Therefore, calls have been made for more purpose-driven organizations. Pro-social rule breaking, which refers to acts of rule breaking motivated by the benefits that this creates for citizens, might be a way to make organizations more focused on their organizational purpose. Since little is known about the antecedents of pro-social rule breaking, this article looks at the possible effects of red tape and supportive leadership on pro-social rule breaking behavior of professionals. Based on a quantitative large-n study of professionals in the social domain, the results show that red tape significantly affects pro-social rule breaking. Stimulating leadership does not affect pro-social rule breaking behavior, which may be caused by the fact that intended leader support is not be perceived that way by the professional. The article concludes with a discussion on the desirability of rule breaking in a public sector context, followed by practical implications and further avenues for researchers.

In this feature authors discuss recent research findings that are of interest to readers of Beleid en Maatschappij.