Planning & Control cycle West Maas en Waal

Planning & Control cycle West Maas en Waal

1. Completed: Financial statements and annual report (May - June)

   Objective:
   In the annual report and financial statements, the Municipal Executive reports on the implementation of the plans set out in the budget. These annual reports are the final step in the planning and control cycle. The council uses these annual reports to assess whether the Municipal Executive has acted as agreed. The council also assesses whether the policy and management have been implemented lawfully, efficiently, and effectively.

   Important input:
   The annual accounts are structured according to the programs in the budget.

   • The annual report contains the accountability statements for each program and the sections.
   • The financial statements include the balance sheet, the notes, the budget, income and expenditure, and the difference between them.
     • The board issues a written statement on the legality of the annual accounts. This is a statement confirming that internal and external rules have been complied with.
     • The financial statements also include an auditor's report.

   The 2024 Annual Report was adopted at the council meeting on July 3, 2025.

2. Completed: Spring Memorandum (May–June)

   Goal:
   In the spring memorandum, the city council determines the principles for the new
   budget. It is the first document in a new planning and control cycle. The spring memorandum provides insight into the wishes for the coming years. This is the time for new policy and updating, intensifying, or reconsidering existing policy and its financial translation.

   Important input:
   The September and December circulars are important inputs for the Spring Memorandum. In these circulars, the government informs municipalities about the distribution of government funds. We also include the results of the Autumn Memorandum and the annual reports in the Spring Memorandum if this will have an impact in the coming years.  

   The 2025 Spring Memorandum ( ) was adopted at the municipal council meeting on July 3, 2025.

3. Completed: Budget (October - November)

   Objective:
   With the budget, the council establishes the substantive and financial frameworks for each program for the coming period. For each program, it states:

   • what the mission and vision are
   • what social impact we achieve with this
   • what activities are required for this
   • how we can measure the effect
   • what the activities cost

   In addition to the programs, the sections are also a fixed part of the budget. The sections contain topics that are scattered throughout the budget, bundled together in a brief overview. This makes it easier for the council to understand. It concerns information about the municipality's financial position, local taxes, risks, etc.  

   Important input:
   The principles set out in the Spring Memorandum provide guidance for the budget. The May Circular from the government is also an important source of input.

   At the same time as the budget, the council also adopts the tax regulations. This is necessary in order to be able to levy and collect municipal taxes in the following year. 

   The 2026-2029 program budget was adopted at the municipal council meeting on November 5, 2025.

4. Still to do: Autumn Memorandum (November - December)

   Objective:
   The autumn memorandum provides the council with interim information about the implementation of policy and the results achieved. It is a report on the substantive and financial deviations that have been identified up to that point. Once the autumn memorandum has been adopted, activities, plans, and budgets are adjusted where necessary.

   The autumn memorandum may also include a decision to carry budgets over to the following year. Sometimes budgets have not been fully utilized due to certain circumstances. The money is then needed to achieve the objectives at a later date.