The GRJR enters into agreements with youth care providers to ensure the availability of specialist youth care for residents of the participating municipalities. On the basis of these contracts, the participating municipalities order individual youth assistance and the GRJR has the resulting expenditure. The GRJR also has subsidy expenditure based on its own subsidy decisions. The benefits mainly consist of contributions from the participating municipalities. Indicative size of operation: annual accounts 2022: €310 million, current budget 2023: €279 million, budget 2024 €285 million. The GRJR has no equity, reserves and provisions (See Annex 13 GRJR Budget 2024). The board of the GRJR is responsible for the legality of the expenses and income, and as a common arrangement has an independent accountability (including declaration of legality) with regard to these expenses and income and the financial position.

The scope of the assignment consists of the audit and certification of the financial statements of the GRJR (the general audit assignment).

The general audit assignment consists of the following activities:

1. Performing audit work and certifying the financial statements of the GRJR (the general certifying function);

2. Providing (audit) reports associated with the audit work and certification;

3. Fulfilling the advisory function resulting from the general audit assignment;

4. Giving substance to the advisory function in the context of the further development of the internal control of the GRJR to the desired situation.