WMO Compliance — Wet Markt en Overheid

Status: Phase 1+2 shipped, Phase 3 architecture-only (deferred Q1–Q2 2027). Spec: openspec/changes/bookkeeping-market-government-separation Roles: concerncontroller (read/write), finansieel-beleidsadviseur (read/write), juridisch-beleidsadviseur (ABB read/write), griffier (ABB read/write), gemeentesecretaris (alert escalation), auditor (read).

What WMO compliance does

The Wet Markt en Overheid (WMO, Mededingingswet hoofdstuk 4b) requires every bestuursorgaan (gemeente, provincie, waterschap, GR, RUD) that performs commercial activities on the open market to:

1. Register every commercial activity including ACM meldingstatus, kostprijsmethode, market context, and ABB exemption (REQ-WMO-001).
2. Calculate an integral cost price (IKP) per activity per period covering direct labour, materials, depreciation, indirect overhead (BBV taakveld 0.4 sleutel), capital cost (WACC), and a profit mark-up (REQ-WMO-002).
3. Split mixed-purpose transactions (e.g. an energy invoice for a sport hall used 64% for public schoolgymnastics and 36% for commercial dance lessons) between PUBL and MO dimensions using the geldende OverheadDistributionRule (REQ-WMO-003).
4. Publish a jaarrekening-bijlage with per-activity compliance status (groen / rood) plus prior-year comparison and ABB references (REQ-WMO-004).
5. Manage Algemeen-Belang-Besluiten (ABB) through a 10-state workflow with publication verification via the DROP API and automatic task generation (REQ-WMO-005).
6. Generate ACM rapportages in the ACM-standaardformulier-mo-2024 format with digital signature + 7-year retention (REQ-WMO-006).
7. Detect cross-subsidy risks monthly across 6 scenarios (loss-financing, omzet-spike, overhead under-allocation, ABB-stale, manual-override accumulation, overhead-onderschatting) plus the Phase-3 bevoordeling-risk scenario (REQ-WMO-007 + REQ-WMO-012).
8. Maintain an immutable audit trail with 7-year retention per Mededingingswet bewaartermijn (REQ-WMO-010) and a one-click ACM-handhavings-pakket export.

All registers, lifecycle workflows, and scheduled tasks are declared in OpenRegister fragments per ADR-031 — no bespoke shillinq backgound jobs run for any of this.

Day-to-day workflow

1. Adding a commercial activity

Navigate to Bookkeeping → WMO Compliance → Commercial Activities and click Add. Fill in the required fields (code, naam, bestuursorgaan, organisatieonderdeel, marktsegment, kostenplaats / kostendrager FKs, ACM melding status). The activity is created in state: active; if it qualifies for an exemption, set isExempted: true and link an existing ABB via exemptionBesluitId.

The system auto-generates an annual review task assigned to the concerncontroller when lastReviewedAt is older than 365 days. Use Mark reviewed on the detail page to refresh the timestamp.

2. Monthly IKP calculation

The wmo-ikp-monthly-calculation ScheduledWorkflow runs on the 1st of each month at 03:00 UTC and produces a voorlopig IKP record per active activity for the prior month. The detail page shows the 6 component groups with their EUR totals and the cost-recovery ratio. Operators can adjust the gehanteerdTarief (actual price charged) to flip the compliance flag.

3. Year-end definitief lock

On 31 March of the following year, the wmo-ikp-year-end-lock workflow aggregates all monthly voorlopig records for the closed FY into a single definitief IKP-YTD record, signed by the accountant. Operators can manually trigger the lock earlier from the IKP detail page if all monthly records are ready.

4. Transaction splits

Every JournalEntry that lands on an account tagged with a CommercialActivity's kostenplaats / kostendrager triggers ActivityCostAllocationSplitter::compose declaratively (via x-openregister-event-listeners on ActivityCostAllocation). The split uses the OverheadDistributionRule effective on the posting date.

If the automatic split is wrong (e.g. wrong drager matched), open the allocation detail page and click Manually override. The form requires two distinct approver user-ids (4-ogen-akkoord) and a motivering; the original split is marked status: overridden and a new active allocation replaces it.

5. Algemeen-Belang-Besluiten (ABB)

Navigate to Bookkeeping → WMO Compliance → Public Interest Decisions and create a new ABB. The workflow is:

concept → raadsvoorstel → raadsbesluit → publicatie → acm-notified → bezwaar → geldig → evaluatie-due → (herziening | intrekking)

Each transition validates preconditions (e.g. publicatie requires gemeenteblad-kenmerk + datum; geldig requires ACM-kenmerk). After publicatie, the DROP API is consulted to verify the gemeenteblad reference; the result is stored on dropVerification and visible on the detail page. A failed verification raises an AlertLog but does not block the transition.

When an ABB enters intrekking or herziening, the linked CommercialActivity records are automatically flagged for operator review.

6. ACM rapportage

For each quarterly or annual reporting period, the concerncontroller generates an ACM-rapport from the ACM Reports index. The system aggregates omzet (revenue GL sum), integrale kostprijs (from the latest definitief IKP), kostendekkingsratio, and ABB references per activity. After review, click Sign (PKI fingerprint required) to flip the report to ready-for-submission, then Submit to mark it verzonden and start the 7-year retention countdown. The report can also be exported to gemeenteblad via openconnector.

7. Cross-subsidy alerts

The wmo-cross-subsidy-detector ScheduledWorkflow walks every active activity monthly and emits AlertLog records for the 6 risk scenarios. Open alerts surface on the dashboard and on each activity's detail page. Operators resolve alerts by marking them reviewed-no-action (with motivation) or remediated (with remediation notes).

Open alerts older than 4 weeks are automatically reassigned to the gemeentesecretaris by the wmo-alert-escalation walker on Mondays at 05:00 UTC.

8. Audit trail + handhavings-pakket

Every mutation on a WMO entity logs to WMOAuditLog with before/after JSON snapshots and ms-precision timestamps. The audit log is append-only and retained for 7 years.

For an ACM handhavings vordering, navigate to the WMO Audit Log index, select a fiscal year, and click Export ACM-handhavings-pakket. The export bundles per-activity snapshots, IKP records per period, allocation records, ABB PDFs, and the audit log CSV into a single transferable zip with a manifest.json index.

Compliance status colours

Compliance flag	Meaning
groen	gehanteerdTarief >= kostprijsPerEenheid (or omzet >= integraleKostprijs when no per-unit data) — meets Art. 25i Mededingingswet integrale-kostprijs eis.
rood	Tariff below cost — operator must justify (e.g. ABB exemption) or raise the tariff.

i18n

All WMO labels (Commercial Activity, Integral Cost Price, ABB, ACM Report, …) are available in Dutch and English via l10n/nl.json / l10n/en.json with English-source keys per the project convention.

Limitations (Phase 3 deferral, Q1–Q2 2027)

• Activity-transition workflow (publiek → commercieel openingsbalans at marktwaarde) is architecture-only.
• Raads-voorstel governance coupling via bookkeeping-governance is opt-in; freeform raadsBesluitId works without it.
• Multi-deelnemer activity per-deelnemer cost splitting (Gemeenschappelijke Regelingen) is architecture-only.
• BDO / COELO benchmark feed integrations are deferred; operators currently enter benchmark prices manually.

See openspec/changes/bookkeeping-market-government-separation/design.md decisions D9+ for the deferred surface.