Algemene Rekenkamer NCA

A serious Case: Police priorities in criminal investigations

2026 NL2026crimeIndex — Categorised against INTOSAI ICS (GuidICS)
SCALE
  • 791,000 new crime cases recorded by the police in 2024; 755,300 finished processing.
  • EUR 8.1 billion total police expenditure in 2024, representing 32% of the Ministry of Justice and Security's budget.
  • Over 10,000 CHI-serious crime reports were not processed in 2024, including 1,600 that had been prioritised by the Public Prosecution Service or the minister.
  • 12,300 FTE deployed on major national or international criminal investigations in 2024 - with results unknown for all of them.
PERFORMANCE ASPECT
  • Alignment of investigation priorities with the Crime Harm Index (CHI).
  • Regional consistency in processing serious crime reports.
  • Traceability of investigation results and costs to statutory tasks and stated priorities.
  • Audit approach: analysis of police and Public Prosecution Service data and registration systems, and review of ministerial and commissioner policy documents.
1. Investigation priorities not calibrated to crime severity (CHI) Goal-setting Regulatory system

The minister has prioritised cybercrime and other online crime, whereas these crimes have only low or moderate CHI scores (Exec. summary pp.4-5; Sec.3.5 pp.16-19, Fig. 6). A Goal-setting gap: objectives were set (Security Agenda 2023-2026; PPS Investigation Guidelines 2013) without calibration against harm/severity evidence, operating independently of the Regulatory system the Court's own index provides.

2. 10,000 serious crime reports left unprocessed despite prioritisation Procedures Responsibility Monitoring

In 2024, over 10,000 reported crimes regarded by the CHI as serious were not processed by the police; of these, 1,600 had been prioritised (Exec. summary pp.5-6, Fig. 1; Sec.4.2-4.3 pp.22-26, Fig. 8) by the Public Prosecution Service or the minister. A screening Procedure that exists but is not reliably executed, with no party holding Responsibility for tracking whether prioritised cases are carried through, and no Monitoring mechanism surfacing the gap before audit.

3. BOSZ/Summ-IT registration systems cannot trace priorities to results Documentation Tools Reporting

"BOSZ uses different definitions from those used by the Public Prosecution Service... the registration system makes it impossible to monitor the extent to which police investigation results align with priorities" (Sec.5.1 pp.29-30). A Documentation failure - records do not encode the categories needed to check policy against practice - compounded by inadequate Tools and a consequent Reporting gap.

4. Results of 11,500 major investigations unknown Monitoring Results review

The police have no information available on the outcomes of the 11,500 major national or international criminal investigations (Exec. summary p.6, Fig. 2; Sec.5.1 p.30, Fig. 12) carried out by over 12,300 FTE. No systematic Monitoring of throughput or outcomes for this capacity, and no Results review comparing investigation outcomes against objectives once cases close.

5. Serious crimes increasingly assigned to under-equipped frontline teams Responsibility Human capital Training Design

The Justice and Security Inspectorate (2025) concluded that frontline teams were not properly equipped to handle these more serious, complex forms of crime (Exec. summary p.7; Sec.5.2 pp.31-32, Fig. 13-14). A Responsibility drift - task allocation shifted from the designed division of labour under capacity pressure - meeting a Human capital and Training shortfall, without a Design re-engineering of the process to match.

6. No insight into police spending per statutory task Finance Reporting Documentation

The police's administration system does not break down costs by statutory task; neither the minister nor the commissioner can state or establish how much public money is spent on each of these statutory tasks separately (Exec. summary p.7; Sec.5.3 pp.32-34, Fig. 15). The EUR 8.1 billion Finance commitment is a single figure that Reporting and Documentation cannot decompose for parliamentary or management use.

7. Regional inconsistency in processing serious crime reports Procedures Design

Rotterdam police, for example, immediately dismissed a relatively high number (19%) of serious crimes reported (Sec.3.4 p.15; Sec.4.4 pp.26-27, Table 3, Fig. 11), compared with East-Netherlands (12%) and Limburg (11%). The same national objective is operationalised inconsistently across regional Procedures, reflecting unharmonised local Design choices ('dynamic steering' versus 'operational-coordination points').

Control focus
ICS phaseControl functionCases
Initial phaseGoal-setting1. Investigation priorities not calibrated to crime severity (CHI)
Responsibility2. 10,000 serious crime reports left unprocessed despite prioritisation<br/>5. Serious crimes increasingly assigned to under-equipped frontline teams
Training5. Serious crimes increasingly assigned to under-equipped frontline teams
Design5. Serious crimes increasingly assigned to under-equipped frontline teams<br/>7. Regional inconsistency in processing serious crime reports
Entity in its environmentRegulatory system1. Investigation priorities not calibrated to crime severity (CHI)
Human capital5. Serious crimes increasingly assigned to under-equipped frontline teams
Finance6. No insight into police spending per statutory task
Work processesProcedures2. 10,000 serious crime reports left unprocessed despite prioritisation<br/>7. Regional inconsistency in processing serious crime reports
Monitoring2. 10,000 serious crime reports left unprocessed despite prioritisation<br/>4. Results of 11,500 major investigations unknown
Tools3. BOSZ/Summ-IT registration systems cannot trace priorities to results
Functions applied to all stagesDocumentation3. BOSZ/Summ-IT registration systems cannot trace priorities to results<br/>6. No insight into police spending per statutory task
Reporting3. BOSZ/Summ-IT registration systems cannot trace priorities to results<br/>6. No insight into police spending per statutory task
Completion of processResults review4. Results of 11,500 major investigations unknown
Compliance focus
  • Police Act 2012 - establishes the statutory division of police tasks and responsibilities in the Netherlands.
  • Public Prosecution Service Investigation Guidelines, 2013 (Aanwijzing voor de opsporing) - setting national investigation priorities.
  • Minister of Justice and Security's Security Agenda 2023-2026 - the government's own priority-setting instrument.
  • Ministry of Justice and Security's budget line for police expenditure (Budget article 31).
This page presents an analysis prepared by Paweł Banaś (NIK — Najwyższa Izba Kontroli, Poland) on the basis of the publicly available report of Algemene Rekenkamer (NL2026crimeIndex), categorised against the CUBE controlled vocabularies (osie/domains_publicActivities.xml, osie/portfolio_CUBE.xml, osie/control_ICS-AuditingIC.xml, osie/functions_organizational.xml, osie/qualityConditions.xml) and the internal-control terminology of INTOSAI's Guidance on Auditing Internal Control (ICS), drafted by the Internal Control Standards Subcommittee, which NIK (Poland) chairs. Underlying data: alg_crimeIndex.xml (dokAAPp.xsd instance). All readers are encouraged to consult the original report (linked above).