The DutchAlgemene Rekenkamer and its role in light of practical experience

TheAlgemene Rekenkamer functions in the area around government and parliament. This chapter focuses on two questions: How does theRekenkamer ascertain loss of efficiency and effectiveness within government, and how does theRekenkamer restrict loss of efficiency and effectiveness within its own organization?

The goal of theRekenkamer is to provide parliament with reasonable assurances of the validity of expenses incurred and to promote the efficiency of the ministries and the effective spending of state funds. TheRekenkamer pursues a policy aimed at achieving these goals. Some central elements in this active policy are

• ? An independent position,

• ? Optimum reliability,

• ? Strategic planning,

• ? Both regularity and performance audits.

• ? The political and social relevance of research subjects, and

• ? Dialogue between parliament and theRekenkamer.

With regard to the audit theory of W.J. Van Braband, some suggestions for improvement are given.

     

The ADA at three years: a statute in flux

In the three years since the Americans with Disabilities Act (ADA) was enacted, significant developments have occurred in the form of new administrative and judicial interpretations of the Act. The new guidelines and decisions will assist employers in complying with the ambiguous, and sometimes confusing, provisions of the ADA. Recent developments in areas such as the definition of a disability and the permissibility of medical inquiries, along with continuing developments in the areas of mental disabilities and defining reasonable accommodations, give employers insight into the obligations created by the ADA. These developments are a good starting point to understanding the ADA, but there is still a long way to go. This article surveys the recent developments in the law and examines the considerations that have become important to the Equal Employment Opportunity Commission and the courts in interpreting the ADA's provisions.