180th Book – Part I: Observations on the 2022 Accounts of the General Administration, the Administrative Services with Accounting Autonomy, the Administrative Public Bodies and the Equivalent Services

In part I of its 180e Report of Findings, the Belgian Court of Audit has reviewed the 2022 accounts of the general administration, the administrative services with accounting autonomy, and the administrative public bodies and equivalent services. Although some isolated problems have been resolved, the 2022 annual accounts still fail to give a true and fair view of the general administration’s assets and financial situation. As a matter of fact, the registration of tax transactions into the accounts and the valuation of the general administration’s assets (especially tangible fixed assets, stock situation and cash position) still show significant irregularities. The Court has also devoted some chapters to the budget implementation account and the accounts of the administrative public bodies and the administrative services with accounting autonomy.