Court of Audit finds education budget lacks concrete targets
Public documents show that scrutiny of education spending has long struggled to link money to results.
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The Court of Audit is once again warning that the education budget contains insufficiently concrete targets. The directly quoted assessment from the new headline cannot be found in full in the public record, but earlier official documents show where the problem lies.
In a letter on the education budget, the Court of Audit said that the Minister of Education should include more concrete targets and expenditure in the policy agenda and the individual policy articles. This would enable the Lower House (Tweede Kamer) to assess more effectively what results are being achieved in return for the billions available.
The criticism does not mean that the education budget contains no targets at all. For the Masterplan Basic Skills, for example, targets have been set for the end of the 2027-2028 school year. These include language and mathematics, and are monitored using interim targets and indicators.
The tension lies mainly in the budget as a whole. The government cites broad priorities such as basic skills, equal opportunities and tackling the teacher shortage. Without measurable interim steps, however, it remains unclear what effect individual subsidies, schemes or structural amounts are intended to have.
The budget plans for 2027 cite various amounts. From that year, schools would receive at least €206 per pupil for basic skills. In addition, approximately €80 million a year is earmarked for lateral entry and an extra €121 million for the School & Environment programme.
Such amounts show how much money is being made available, but not automatically whether the policy is working. This requires data on, for example, pupil performance, participation, the reach of target groups and staff development. Those data must also be available in time for parliamentary scrutiny.
The repeated warning therefore touches on a broader problem in government policy: a target can sound politically attractive without it being clear in advance when it has been achieved. The new assessment merits closer reading once the full letter or report becomes publicly available.
One story, several perspectives
What is established
- The Court of Audit is calling for more concrete targets and a better link with expenditure.
- There are separate targets for basic skills for 2027-2028.
- The budget contains broad priorities and several financial schemes.
Left
Arguments Public money for education should primarily reach pupils and schools facing the greatest disadvantages. Without measurable targets, cuts or subsidies can too easily be defended with general promises.
Values Equal opportunities, public accountability and protection of vulnerable pupils.
Consequences Tighter monitoring could lead to more targeted spending, but could also create additional administrative burdens for schools.
Centre
Arguments The House needs concrete indicators, but educational outcomes do not emerge entirely according to a budgetary timetable. Targets should be useful for making adjustments without reducing schools to a single measurable outcome.
Values Proportionality, feasibility and evidence-informed policy.
Consequences A combination of outcome indicators and qualitative evaluation could improve scrutiny without narrowing education.
Right
Arguments The government must clearly set out what it wants to achieve through education spending and hold institutions accountable for it. Broad ambitions without consequences undermine discipline and make it difficult to stop ineffective programmes.
Values Responsibility, efficiency and clear performance.
Consequences More performance-oriented management could curb waste, but carries the risk that schools will focus mainly on what is easy to measure.
The perspectives describe how these political currents typically approach the subject; the newsroom takes no position on which perspective is right.
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The text is based on official documents on the budget and earlier Court of Audit criticism. The uncertainty about the new assessment is explicit and limits the article’s level of certainty.
- confirmed The Court of Audit has previously called for more concrete targets and a better link between targets, expenditure and results. — This is stated in the public documents on the OCW budget. source
- confirmed Targets for the 2027-2028 school year have been formulated for the Masterplan Basic Skills. — The parliamentary documents refer to these targets and interim targets. source
- confirmed At least €206 per pupil has been earmarked for basic skills from 2027. — This is mentioned on the official page about the education plans for 2027. source
- confirmed The full new assessment of 22 September 2026 could not be independently accessed. — The public search results contain no fully accessible report or parliamentary letter dated that day. source
Editor's note
Public sources confirm the structural criticism of the link between targets, money and results. The full new assessment of 22 September 2026 could not be independently accessed; the status is therefore insufficient_sources.Sources
- Resultaten verantwoordingsonderzoek en aandachtspunten bij de OCW-begroting — Eerste Kamer
- Vaststelling van de begrotingsstaten van OCW — Tweede Kamer
- Onderwijs en cultuur: plannen voor 2027 — Rijksoverheid