5. Sources of the Principle of Accountability

(n) Individual accountability: each for himself During the judgement phase, which can involve the imposition of sanctions, hierarchical and collective accountability strategies often run up against moral objections because a proportional relation between crime and punishment is by no means always evident. Individual accountability, in which each individual official is held proportionately liable for his personal contribution to the wrongful conduct of the organization, is from a moral standpoint a far more adequate strategy. Under this approach, each individual is judged on the basis of his actual contribution instead of on the basis of his formal position. Individual officials will thus find it impossible to hide behind their organization or minister, while those in charge are not required to shoulder all the blame. This approach is characteristic of professional accountability. In the case of medical errors, individual physicians are called to account by the disciplinary tribunal, which attempts to establish precisely the extent to which the physician’s individual performance satisfied professional standards.

5. Sources of the Principle of Accountability

The sources for the principle of accountability are first the classical ones: legislation, decisions, case law, and literature. The principle of accountability is also relevant in legislation, policy rules, case law, and reports of the Ombudsman and the Court of Audit. A specific law must be taken here as an example. The Government’s Accounts Act is the basis for the financial audit and the efficiency audits which have to be made by public institutions and which are subject to control by the Court of Audit. Especially in the context of efficiency audits, there is a broader accountability check than on financial aspects. We read in the former Dutch Government’s Account Act – which has been updated and came into effect 2018 - the following relevant articles in relation to the principles of accountability in the context of financial audits.

(a) Regularity audit

Part 2. Regularity audit Section 51 1. The Court of Audit shall scrutinise: a. Our Ministers’ financial management and the associated annual financial statements; b. the financial records kept for the said management and statements. 2. With regard to financial management, the Court of Audit shall examine whether commitments, expenditures and receipts have been made in accordance with budgetary legislation and other statutory provisions and whether in general the requirements of order and control have been met. 3. With regard to the annual financial statements, the Court of Audit shall examine whether they represent financial management accurately and are drawn up in accordance with the relevant requirements. 4. The Court of Audit shall set out its findings and its opinion on the financial management and the associated financial statements in the reports referred to in section 67 (2).

Section 52 With regard to the central government accounts and trial balance referred to in section 66 (2), the Court of Audit shall examine whether these documents are in keeping with

the financial statements referred to in section 51 (1), and have been drawn up in accordance with the regulations issued for that purpose.

Section 53 1. In performing its duties, the Court of Audit may, without prejudice to its right to conduct its own audits, use of the results of audits conducted by others. 2. At the Court of Audit’s request, Our Ministers shall supply it with the audit programmes of those charged with the audit function and shall give the Court of Audit full information on audit results by handing over reports or in such other manner as the Court of Audit may determine.

Section 54 1. In all sectors of central government, the Court of Audit may, in so far as it regards this as essential to the performance of its duties: a. examine the cash accounts for the monies and securities referred to in section 19 (1), in so far as Our Ministers are responsible for the management thereof; b. inspect records of stocks of non-monetary assets as referred to in section 19 (3); c. inspect books, documents and other information carriers in such manner as it may determine. 2. Our Ministers shall upon request supply the Court of Audit with any information which it regards as necessary for the performance of its duties. 3. In respect of secret budget sections, the provisions of subsections 1 and 2 shall be implemented by, and the information shall be supplied to, the President of the Court of Audit in person. Section 46 (2) and (3) shall not apply. 4. The President of the Court of Audit shall maintain confidentiality in respect of information supplied to him in connection with secret budget sections. He shall inform Our Minister concerned in person of his findings in so far as he considers this necessary.

Section 55 1. If, following an audit as referred to in section 51, the Court of Audit has any objection regarding the financial management or the associated statement, it shall notify Our Minister concerned of this objection. 2. Within one month of receiving such notification, Our Minister concerned shall inform the

Court of Audit of the steps that may meet its objection. 3. On expiry of this period, the Court of Audit shall take its final decision and inform Our

Minister concerned accordingly. If the Court of Audit maintains its objection, it shall also inform Our Minister of Finance accordingly.

Section 56 1. If, in its final decision, the Court of Audit maintains its objection and the objection relates to commitments, expenditures or receipts not according with budgetary legislation and other statutory provisions, then unless steps satisfactory to the Court of Audit have already been taken, a Bill introducing an Indemnity Act shall be submitted to the Lower House within two months. 2. If the Court of Audit finds that no such submission has occurred on expiry of the period referred to in subsection 1, it shall notify the Lower House accordingly. 3. If, in its final decision, the Court of Audit maintains its objection and the objection is not such as referred to in subsection 1, it shall record this fact in the report referred to in section 67 (2) and may also add a note to the central government financial statement. 4. Our Minister concerned shall make his standpoint concerning the objection referred to in subsection 3 known to the States General in additional explanatory notes to the financial statement.