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BBV compliance checklist (provincies)

This guide is the operator's pre-audit walkthrough for the BBV compliance surface in Shillinq, scoped to Dutch provinces. The seven canonical BBV programmes used by provincies are:

CodeProgrammeCoverage
ruimteRuimteSpatial planning, area development.
mobiliteitMobiliteitRoads, public transport, mobility infra.
waterWaterSurface water, drinking water, dykes (shared with waterschappen).
milieuMilieuAir quality, soil, waste, nature.
cultuurCultuurCultural heritage, libraries, museums.
economieEconomieEconomic development, tourism, employment.
bestuurBestuurProvince governance, internal services.

Two operator surfaces drive compliance — the BBV Compliance Dashboard and the Budget-to-Programme Linker. This checklist walks the operator through the pre-audit sweep.

1. Pre-audit checklist​

Work top-to-bottom; the order minimises rework if one of the earlier checks fails.

1.1 All GL lines mapped to a programme​

  • Open Shillinq → BBV Provincie → Budget Links.
  • Set Assignment status = unmapped in the filter bar.
  • Confirm the mapping-status badge reads green (less than 10% unmapped). Yellow / red is an audit-finding risk.
  • Bulk-link any remaining unmapped expense GL lines via the guided dialog (see the Linker user guide). The audit trail captures every assignment automatically.

1.2 Budget statuses are current​

  • Open Shillinq → BBV Provincie → BBV Compliance Dashboard.
  • Apply Budget status = provisional in the filter bar.
  • Every provisional budget should either become approved before the audit, or be explicitly listed as a risk in the management letter (with a board-approval date).
  • Apply Budget status = amended — every amended budget should cite the council resolution that approved the amendment in its description field.

1.3 No unresolved overspends​

  • On the dashboard, scroll to the Exceptions block.
  • Empty state (No overspends) — pass; move on.
  • Non-empty — for each programme in the list, either:
    • Re-map a misallocated GL line back to its correct programme via the Linker (the overspend was a misclassification, not a real overrun), or
    • Open an amended Budget record raising totalAmount, with the council resolution cited in the description. After the refresh interval the programme should drop out of the exceptions list.

1.4 Dashboard accessible to the audit team​

  • Confirm the audit-team Nextcloud group has read access to the Shillinq app.
  • Confirm the active administration's administrationType is provincie for those users — the dashboard navigation entry is hidden otherwise (manifest visibilityPredicate).
  • Hand the auditor the dashboard URL plus the user guide; no screen-share session is required for a read-only walkthrough.

1.5 Audit-trail accessible​

  • Open any GL line via the Linker detail view.
  • Confirm the OpenRegister audit-trail sidebar lists at least the most recent assignment with operator, timestamp, before / after programmaStructure, and source.
  • If the sidebar is empty for a line you know was edited, the audit-trail plugin is misconfigured — contact your Shillinq administrator before the audit.

2. Handling overspends​

The Exceptions block on the dashboard surfaces overspent programmes in real time. Two valid resolutions:

2.1 Correcting a GL line​

If the overspend is caused by a GL line misallocated to the wrong programme:

  1. From the Exceptions block, click the programme name to open the Linker filtered to that programme.
  2. Identify the misallocated GL line (usually the highest-amount row that doesn't belong, by description).
  3. Open the GL line in detail view.
  4. Set programmaStructure to the correct value.
  5. Save. The audit trail captures the correction with source Manual Edit.
  6. Wait for the dashboard refresh interval (or trigger a manual refresh). The programme should fall back under budget.

2.2 Amending a budget​

If the overspend reflects a real overrun:

  1. Open the relevant Budget record in the Budgets surface.
  2. Raise totalAmount to cover the actual spend.
  3. Set status = amended.
  4. In description, cite the council resolution authorising the amendment (Resolution YYYY-NNN).
  5. Save. The audit trail captures the amendment automatically.

3. Audit-trail export​

Auditors typically request a flat export of every programme assignment over the fiscal year. Use OpenRegister's audit-trail export endpoint:

  1. Open the OpenRegister admin surface (Nextcloud → Administration → OpenRegister).
  2. Navigate to Audit trail.
  3. Filter by:
    • Schema — GLLine.
    • Action — update.
    • Field — programmaStructure.
    • Date range — the fiscal year under audit.
  4. Click Export to CSV.
  5. The CSV columns include objectId, operator, timestamp, field, before, after, source — exactly what an auditor expects.

If your province uses a separate audit data lake, see the OpenRegister audit-trail integration guide for the streaming export option.

4. Sign-off​

Once every check passes:

  • Take a screenshot of the dashboard with the default filter set (current fiscal year, all programmes, all approved budgets) for the audit binder.
  • Hand the auditor the dashboard URL, the audit-trail CSV, and the reference to this checklist.
  • The fiscal-year close can proceed.

See also​