ABSTRACT
This chapter describes the establishment of quangos in the Netherlands. It focuses on public bodies at a national level, in particular the so-called zelfstandige bestuurs-organen (ZBOs). Data were provided by the Netherlands Court of Audit (NCA), which carried out a survey among all ZBOs in 1993. The chapter investigates the accounts quangos give of their performance. First, accountability requirements are studied using the NCA survey. Next, the content of the accounts given by quangos are studied, for which data were provided by the accountancy and consultancy firm Arthur Andersen. Quangos are characterized by a large diversity in their legal basis, tasks, way of financing, et cetera. In the NCA survey, information on budgets and the number of employees of quangos is limited. Budgets are listed only if quangos are financed by the state. Seconded civil servants from the parent department are not listed as employees. Despite the limitations, the NCA has managed to draw a number of conclusions.
