That stems from the Treaty on Stability, Coordination and Governance (VSCB) and Article 5 of Regulation 473/2013 / EU. It is the task of the independent budget oversight to public reviews to establish whether a country fulfills the European budget commitments. Producing independent forecasts and analyzes is invested in Netherlands at the Central Planning Bureau (CPB). The Counseling Department may use in its reviews of these estimates and analyzes. In this way an efficient division of labor is realized between the normative assessment of compliance with budgetary commitments, and the establishment of independent forecasts and analyzes. The Advisory Division and the CPB have on their collaboration working arrangements.

For a proper interpretation of the independent budget oversight eight Division counseling is important that it reflects the most important moments in the national budget cycle. The Advisory Division will therefore at least twice a year - in spring and late summer - make an assessment. This is consistent with the practice that has developed over the past one to two years in almost all euro countries.

The assessment will be done through the yearly published in March central economic plan of the CPB and the Stability Programme that the government should send before 30 April to the European Commission. A second review of the planned fiscal picture, including the proposed policy for the coming year, then takes place in September on the basis of the economic and fiscal picture in the Macro Economic Outlook and the Budget.

To achieve a timely, thorough and accurate assessment is collaboration with the Ministry of Finance include the information and timely delivery of relevant budget documents a condition. Moreover, in the Advisory Division is desirable to test its preliminary findings to the reaction of the minister.

Since the time available will always be limited, the minister of Finance and Advisory Division to make the process well in time and expire the following arrangements:

1) Timely information For the quality of advice and assessment of the budget by the Advisory Division is of the utmost importance to assess pieces are received, either in the spring as in August. The Advisory Division will receive a draft version of the stability program around April 1st. By 31 August, the Advisory Division receives the draft budgets and the Draft Budget. The Advisory Division understands that on 31 August budgetary figures for the financial year which have an impact on budgetary decisions in the second half of August, yet his draft figures because the final calculations of the CPB still to be processed. For the assessment as a regulator, it is necessary that the available figures and precise as far as possible completed at the time of offering. On the part of the Ministry for capital will be met.

2) Further information To fulfill monitoring compliance with fiscal rules by the Advisory Division adequately, it is necessary for all the publications produced by the Ministry assess variables are listed and explained. In particular, it involves:

• Numbers that make it possible to assess whether the budget complies with the rules for the actual budget balance, the structural balance, the debt criterion and the so-called expenditure benchmark. In addition to the figures of the CPB also serve to assess the figures according to the Ministry of Finance to be available.
• Information and explanations on spending trends over time (the so-called horizontal development), both the recent past and the long-term estimates.
• Information on the progress of austerity measures approved, also in terms of run-up and support of fiscal revenue in the medium term. This applies a fortiori in a situation where under Regulation 473/2013 / EU and the Law Court to draw up a recovery plan is required, given the duty of the national regulator to monitor its progress.

3) Hear and be heard To ensure the quality and accuracy of ensuring establish assessment, the Finance Minister of the Advisory Division will be the opportunity to comment before an assessment is finalized. The time for this will be short and questions from both the Advisory Division as the government on a tight schedule. The Advisory Division will display in the final assessment of the part of the government observations and response.

4) Communication  The Advisory Division will as soon as possible after the adoption of the documents to assess its final appraisal determination and forward them to the government. The Advisory Division, the assessment will also be forwarded to the competent authority of the European Union. The Minister of Finance will assess together with the Stability Programme of the Budget findings to the States General.

5) Disclosure The Advisory Division makes the assessment on the Web site of the State Council public.

6) Hearing on Recovery Upon hearing of the Advisory Division on a recovery plan referred to in Article 2, paragraph of the Law Court, the provisions of the Law on the Council of State on the advice of the Advisory Division of analogy.

7) Publication working arrangements The working arrangements between the Treasury and the Advisory Division of the Council of State made public.

8) Evaluation Based on the experiences periodic review of the working arrangements should be supplemented or amended.