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Since the financial year 2020, the Belgian Court of Audit has had to certify the Federal State's consolidated annual accounts. In its 181th Book – Part IV, it examined the 2023 annual accounts. These annual accounts consolidated those of the general administration and of 81 other departments and public bodies. The Court was not able to obtain the necessary and appropriate audit evidence on which to base its opinion on these accounts. Like last year, the accounts contained too many significant uncertainties and shortcomings. The Court therefore issued a disclaimer of opinion in its certification report, as it did for the previous annual accounts.

The Court of Audit examined in Part I of its 181st Report of Findings the 2023 accounts of the General Administration, the administrative services with accounting autonomy, and the administrative public bodies and equivalent services. The Court noted the efforts made by the Federal Accountant and the progress achieved in registering the tax revenues into the accounts (99% comply with the accrual accounting principle). However, certain persistent shortcomings regarding the accounting treatment of fixed assets and write-downs have a significant impact on the accounts and hence on the true and fair view of the financial position and assets of the General Administration. The Court also focused on the budget implementation account and the accounts of the administrative public bodies and the administrative services with accounting autonomy.