Fiscal policy audit

The aim of a fiscal policy audit is to provide a strong basis for decision-making and public debate concerning fiscal policy.

Fiscal policy audit provides decision-makers with useful information on the preparation of fiscal policy and its knowledge base.

As regards fiscal policy, the National Audit Office audits:

  • the reliability of information used in decision making

  • the functionality and effectiveness of steering instruments

  • whether the picture given of the financial position of the central government and the sustainability of general government finances is true and fair.

Publications by the fiscal policy audit functions

NAOF conducts 1–2 fiscal policy audits each year. Fiscal policy audit also produces information for fiscal policy monitoring.

All publications by the fiscal policy monitoring and audit functions