180th Book – Part IV: Federal State’s Accounts for 2022

Since the financial year 2020, the Belgian Court of Audit has had to certify the Federal State's consolidated annual accounts. In its 180th Book – Part IV, it examined the 2022 annual accounts. These annual accounts consolidated those of the general government departments and those of 79 other departments and public bodies. The Court of Audit was not able to obtain the necessary audit evidence on which to base its opinion on these accounts. As for last year, for 2022, the accounts contained too many significant uncertainties about and shortcomings in, amongst other things, tax revenues, validation rules for fixed assets and rules for eliminating reciprocal transactions between departments and public bodies. The Court of Audit therefore issued a disclaimer of opinion, as it did for the 2020 and 2021 annual accounts. A disclaimer is the most unfavourable opinion external certifiers can issue.