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allowance of €291.10. Ministers or state secretaries are also entitled to a relocation allowance when
               their home is located at least 50 kilometres from the ministry. Political assistants have a gross annual
               salary of between €37,000 and €80,000, depending on the pay scale they justify (as regulated in the
               Manual for Ministers etc.). The top civil servants (e.g, secretaries general) have a gross annual salary
               € 145.394,51.

               30.    According to the Netherlands Bureau for Economic Policy Analysis (CPB), the average gross
               annual salary in the Netherlands for 2017 is €37,000.00. There is no special tax regime for PTEFs or
               any other public officials. All benefits in kind that are given to cabinet members and their expense
               claims are published online. The four-eye principle applies to the expenses of ministers and state
               secretaries.  The  secretary-general  signs  for  the  expenses  incurred  by  and  for  ministers  and  state
               secretaries.

               31.    The  entitlements  system  is  regulated  by  the  Ministers  and  State  Secretaries  (Perquisites)
               Decree which provides that expenses of a ministry are recorded under administrative costs. Under
               certain circumstances, ministers or state secretaries may personally pay expenses for the purpose of
               their position, but these payments are to be justified and kept as limited as possible. The secretaries
               general have an advisory role also in this regard. All entitlements cease to apply immediately after
               ministers  and  state  secretaries  vacate  office,  except  the  entitlement  to  a  benefit  or  pension.
               Secretarial  support  and  transport  can  be  claimed  for  a  further  one  year  only  in  relation  to  the
               activities relating to the former position.

               32.    Former Cabinet members (including those who had to resign are paid the so-called “waiting
               money“ during a limited period until they have found a new occupation for a period of up to 3 years
               and 2 months. The person entitled receives 80% of the salary the first year and 70% the second year,
               but s/he is obliged to apply for new jobs during this period.

               33.    The Central Government Audit Service and the Court of Audit conduct accountability audits.
               This  includes  auditing  the  expenses  incurred  for  the  political  top  management,  known  as  the
               administrative costs.

               Anticorruption and integrity policy, regulatory and institutional framework

               Anticorruption and integrity policy

               34.    There  is  no  general  strategy  or  legal  framework  specifically  aimed  at  anti-corruption  and
               integrity  policy.  That  said,  the  current  legislation  and  regulations  taken  together  provide  a  legal
               framework that reflects such a policy. This framework has been developed on an ad hoc basis over
               the years, often as consequences of problems encountered. The GET understood that the issue of
               public  integrity was  high  on  the  political  agenda  in  the  Netherlands  in the 1990s  and 2000s,  and
               resulted in relevant amendments to the Civil Servants Act and the creation of the Dutch National
               Integrity Office (BIOS). In recent years, the public integrity issues seem to enjoy less attention. The
               BIOS has been dismantled and replaced with the Whistleblowers Authority (see below, paragraphs
               51  and  230),  however,  with  a  narrower  mandate.  The  current  Government  programme  has  few
               references to integrity and anti-corruption, none of them relating to PTEFs.

               35.    In  contrast  to  the  civil  service  or  local  government,  the  integrity  and  anti-corruption
               framework applicable to PTEFs is not regulated by laws or a dedicated code of conduct. However,
                                                                                              15
               there  is  in  place  a  “Handbook  for  Ministers  and  State  Secretaries”  (The  Blue  Book) ,  as  well  as
               circulars of ministers and letters of the Prime Minister or ministers to the House of Representatives
               which  deal  with  additional  guidelines  on  integrity  issues.  The  Handbook  is  a  comprehensive
               document dealing with a variety of issues relevant for forming and running a government, how to

               15  See https://www.rijksoverheid.nl/documenten/richtlijnen/2017/10/03/handboek-voor-bewindspersonen


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