Artikel 105: Budget; budgetary authority; accounting; comptability

Artikel 105
  1. The estimates of the States revenues and expenditures shall be laid down by Act of Parliament.
  2. Bills containing general estimates shall be presented by or on behalf of the King every year on the date specified in Article 65.
  3. A statement of the States revenues and expenditures shall be presented to the States General in accordance with the provisions of the relevant Act of Parliament. The balance sheet approved by the Court of Audit shall be presented to the States General.
  4. Rules relating to the management of the States finances shall be prescribed by Act of Parliament.

Explanation

Please note: Only the Dutch-language version of the Constitution has legal effect. 

The budget is established by law. Therefore, first the House of Representatives and then the Senate must approve the budget. Every year on Prinsjesdag (Budget Day), the government submits the legislative proposals for the following year's budget. This gives the Houses sufficient time to consider the proposals before the end of the year. Because it involves a law, only the House of Representatives can amend the budget by means of the right of amendment.

The government must also account to the States General for revenues and expenditures. This is regulated in the Government Accounts Act. This Act also contains the rules for the management of the State's finances. The Court of Audit must approve the State's accounts.