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    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.


Arjan Kok
Mr. drs. A. Kok RA is sinds 2004 werkzaam bij de Rekenkamer Metropool Amsterdam, is medeauteur van de Handreiking juridische vraagstukken van de NVRR (juli 2020) en doceert het onderdeel rechtmatigheidsonderzoek binnen de postacademische cursus Rekenkameronderzoek (Erasmus Universiteit Rotterdam).
Artikel

De dynamiek van slimme sturing voor de verduurzaming van handelsketens

Tijdschrift Bestuurskunde, Aflevering 2 2018
Trefwoorden smart governance, global value chains, Partnerships, voluntary sustainability standards
Auteurs Prof. dr. ir. Katrien Termeer, Dr. Hilde Toonen, Drs. Marcel Kok e.a.
Samenvatting

    Traditional state-centered governance systems have failed to effectively tackle the transnational problem of the sustainability of global value chains (GVCs). To fill this ‘institutional void’, industry and NGOs established a series of global partnerships that designed standards and certification schemes for global commodities. This paper uses different theoretical lenses to address the question as to what extent these arrangements can be evaluated as smart, and for what and for whom they are smart? Despite their relative success, these partnerships face some serious challenges. Consequently, smart governance also requires adaptiveness and the prevention of path dependencies.


Prof. dr. ir. Katrien Termeer

Dr. Hilde Toonen

Drs. Marcel Kok

Prof. dr. Esther Turnhout
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