This article investigates the impact of the audit and ombud process on the implementation of recommendations made by Supreme Audit Institutions (SAI) and Ombudsmen in Belgium and the Netherlands. Based on previous findings in the literature the focus lies on influential internal and external...

Charters are official commitments to quality and reform. Belgium introduced its Charter of the User of Public Services in 1993. The federal administration’s Copernicus reform began in 1999 and had a strong external outlook. It therefore may be considered as a second User Charter. In this...