kascommissie

A kascommissie, literally meaning treasury committee, is a financial oversight body used in Dutch-speaking organizations to supervise the management of finances. The term is most notably applied within Dutch politics, but it also appears in non-profit associations and other bodies. The core function of a kascommissie is to safeguard proper financial governance by examining how money is raised, spent, and reported, and by ensuring compliance with applicable rules and statutes.

In the political context, a kascommissie audits the finances of a party or a party faction, including the handling of party funds, salaries and allowances for representatives, fundraising activities, and general expenditures. It reviews the annual accounts, internal reimbursements, donations, and other financial transactions, and it assesses the effectiveness of internal controls. The committee prepares an audit report or opinion for the party’s general assembly or for the parliamentary group, and may make recommendations to improve financial governance and transparency.

Composition and autonomy vary by organization, but a kascommissie typically consists of a small number of independent members, sometimes with the option to include external experts. Members are usually appointed by the statutory governing body or the general meeting and operate under a defined mandate or terms of reference. The committee conducts its work through the examination of accounting records, interviews with management, and, if applicable, collaboration with external auditors, culminating in formal reporting and, where needed, follow-up investigations.