The Netherlands is to refuse to sign off on the European Union's accounts, in an attempt to force national governments to take more responsibility for the European money they spend.

Wouter Bos, Dutch finance minister, is set to be heavily outvoted at a meeting of his peers tomorrow to pass the 2006 budget of €107bn (£80bn, $155bn), in spite of huge errors found by auditors last year in the four-fifths of money that is spent nationally.