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 City Council uses these reports to assess whether the Municipal Executive has acted as agreed. The City Council also examines whether policy and administration have been carried out lawfully, efficiently, and effectively.

   Important note:
   The annual financial statements are organized according to the programs in the budget.

   • The annual report includes the financial statements for each program and the relevant sections.
   • The financial statements include the balance sheet, the notes, the budget, the income and expenses, and the difference between them.
     • Along with the financial statements, the board issues a written statement regarding compliance. This statement confirms that internal and external regulations have been followed.
     • The financial statements are accompanied by an auditor's report

   ’s 2024 Annual Report was approved at the council meeting on July 3, 2025.

2. Completed: Spring Memorandum (May–June)

   Purpose:
   In the Spring Memorandum, the municipal council sets out municipal council guiding principles for the new
   budget. It is the first document in a new planning and control cycle. The Spring Memorandum provides insight into the goals for the coming years. This is the time to introduce new policies and to update, intensify, or reconsider existing policies and their financial implications.

   Key input:
   Key input for the Spring Memorandum includes the September and December circulars. In these documents, the national government informs municipalities about the allocation of national funds. We also incorporate the findings of the Fall Memorandum and the annual reports into the Spring Memorandum if they are expected to have an impact in the coming years.  

   The 2025 Spring Memorandum was adopted at the city council meeting on July 3, 2025.

3. Completed: Budget (October–November)

   Purpose:
   Through the budget, the council establishes the substantive and financial frameworks for each program for the coming period. For each program, the following is specified:

   • what the mission and vision are
   • what social impact we achieve through this
   • what activities are required for that
   • how we can measure the impact
   • how much the activities cost

   In addition to the programs, the sections are also a standard part of the budget. The sections provide a concise overview of topics that are otherwise scattered throughout the budget. This makes it easier for the council to understand. The information covers the municipality’s financial position, local taxes, risks, and so on.  

   Key input:
   The principles set out in the Spring Memorandum provide guidance for the budget. Another key source of input is the government’s May Circular.

   At the same time as adopting the budget, the council also enacts the tax ordinances. This is necessary in order to be able to levy and collect municipal taxes in the coming year. 

   The 2026–2029 program budget was adopted at the City Council meeting on November 5, 2025.

4. Upcoming: Fall Budget Memorandum (November–December)

   Purpose:
   The Fall Report provides the council with interim information on policy implementation and results achieved. It is a report on the substantive and financial deviations identified to date. Once the Fall Report is adopted, activities, schedules, and budgets are adjusted as necessary.

   The fall budget report may also include a decision to carry over funds to the following year. Sometimes, due to certain circumstances, funds have not been fully utilized. In such cases, the funds are needed to achieve the goals at a later date.