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BBV Compliance Overview

The Besluit Begroting en Verantwoording (BBV) is the Dutch ministerial decree that prescribes how decentrale overheden — gemeenten, provincies and waterschappen — must structure their budget (begroting), interim reports and annual accounts (jaarrekening). Shillinq's BBV module implements the data model, lifecycle guards, statutory catalogues and exports needed for an administration to keep its books in conformity with the BBV.

This page is the orientation guide; the surrounding pages drill into the day-to-day workflows.

Goal​

By the end of this page you will know which entities in Shillinq implement which BBV concepts, when each becomes mandatory, and where to find the workflow guide for each one.

Prerequisites​

  • Shillinq is installed and enabled, and the active administration's administrationType is one of gemeente, provincie or waterschap. Non-BBV-tenants (e.g. SMB or ZZP administrations) bypass every BBV precondition — the module's navigation entries are hidden, and BbvComplianceGuard short-circuits to true.
  • The Iv3-informatievoorschrift 2025 stam-data has been imported by the post-migration repair step (BbvSeedService). This seeds the Taakveld, EconomischeCategorie, BeleidsIndicator and BbvAccountMapping catalogues — see the seed task list.

Section 1 — Key terms​

The BBV defines a small vocabulary that pervades the rest of the module:

  • Taakveld — a statutorily-fixed activity classification (e.g. 0.10 Mutaties reserves, 2.1 Verkeer en vervoer). Catalogues differ per overheidslaag: 53 gemeente-taakvelden, 14 provinciale taakvelden, 10–12 waterschap-taakvelden. Stored in the Taakveld register; the gemeente catalogue is bundled as a representative seed, the full annual catalogue is imported via openconnector.
  • Economische categorie — Iv3 cost-type classification (e.g. 1.1 Salarissen en sociale lasten, 8.1 Belastingopbrengsten). Required next to taakveld on every exploitatie posting. Stored in the EconomischeCategorie register.
  • Programma — the council-approved programme indeling, one row per programmanummer per boekjaar. Carries the doelstellingen (wat, wanneer, kpi) and beleidsindicatoren that drive the programmaplan narrative.
  • Paragraaf — one of the seven obligatory paragrafen in a jaarrekening (Lokale heffingen, Weerstandsvermogen, Onderhoud kapitaalgoederen, Financiering, Bedrijfsvoering, Verbonden partijen, Grondbeleid). Stored in the Paragraaf register; the paragraaf-completeness guard fires on Jaarrekening.publish.
  • Meerjarenraming — multi-year budget over four boekjaren (T, T+1, T+2, T+3) per programma × taakveld × economische_categorie. Stored in the MeerjarenBudget register; the sluitend-check fires on Programma.publish.
  • Reserve — eigen vermogen earmark, either algemeen or bestemming. All mutations must book on taakveld 0.10.
  • Voorziening — verplichting earmark; categorised under BBV art. 44 (a/b/c/d) with an onderbouwingsdocument link.
  • Materiële Vaste Activa (MVA) — capitalised investments with a depreciation schedule. Categories: economisch-nut, economisch-nut-heffing, maatschappelijk-nut.
  • Rechtmatigheidsverantwoording — the statement (from boekjaar 2024) by which the college of B&W or GS declares whether and to what extent the administration spent within statutory bounds.
  • Iv3-aanlevering — the quarterly + annual CBS submission of aggregated baten/lasten per taakveld + economische_categorie.
  • SiSa-bijlage — annual rapportage of doelsubsidies routed through the jaarrekening as a single-information / single-audit bijlage.

Section 2 — Where each lives in Shillinq​

BBV conceptShillinq entityWhere it livesDay-to-day guide
TaakveldTaakveld registerReference data (seeded)This page
Economische categorieEconomischeCategorie registerReference data (seeded)This page
RGS-decentraal mappingBbvAccountMapping registerReference data + per-tenant overridesProgrammaplan
ProgrammaProgramma registerProgrammaplan workspaceProgrammaplan
BeleidsindicatorBeleidsIndicator registerNested under ProgrammaProgrammaplan
MeerjarenramingMeerjarenBudget registerMeerjarenraming workspaceMeerjarenraming
ParagraafParagraaf registerParagrafen workspaceParagrafen
ReserveReserve registerReserves & Voorzieningen workspaceReserves & Voorzieningen
VoorzieningVoorziening registerReserves & Voorzieningen workspaceReserves & Voorzieningen
MVAMaterieleVasteActiva registerMVA-register workspaceMVA-administratie
RechtmatigheidJournalEntry.rechtmatigheidStatusPer-transaction stampRechtmatigheid
Iv3-aanleveringIv3Export (sibling spec)Iv3-aanlevering workspaceBBV-compliance dashboard
SiSa-bijlageSubsidie register + exportSiSa-bijlage workspace(planned)

Section 3 — Lifecycle guards in one sentence each​

  • RGS-decentraal mapping verplicht (REQ-BBV-001) — every BBV account must carry an rgsDecentraalCode before postings against it can be made.
  • Taakveld + economische categorie verplicht (REQ-BBV-002) — every exploitatie posting must carry both fields, and the taakveld must be in the account's allowed set.
  • Meerjarenraming sluitend (REQ-BBV-003) — every programma's four-jaars saldo must be ≥ 0 before the programma can be published; an explicit raadsbesluit_nummer overrides.
  • Reserves & voorzieningen routing (REQ-BBV-004) — reserve mutations must book on taakveld 0.10; voorziening mutations must book on the gekoppelde taakveld.
  • MVA-activering (REQ-BBV-005) — maatschappelijk-nut investments above the activeringsgrens may not be booked directly to the exploitatierekening.
  • Paragraaf-completeness (REQ-BBV-007) — a Jaarrekening cannot be published while any of the seven paragrafen is missing.
  • Rechtmatigheidsverantwoording (REQ-BBV-009) — postings outside the tolerance window get stamped afwijking_outside_tolerance and roll up into the rechtmatigheidsverklaring.

The guards live in lib/Guard/BbvComplianceGuard.php and are referenced from the schema lifecycle declarations per ADR-031 ("PHP guards remain a legitimate seam").

Section 4 — Troubleshooting​

The BBV navigation entries are hidden​

The navigation entries are gated on administrationType ∈ {gemeente, provincie, waterschap}. Open the active administration's profile and confirm the type. If the type is wrong, edit it on the Administration record — a settings change is not required.

A posting is rejected with REQ-BBV-001​

The account you are posting to has no rgsDecentraalCode. Use the BBV-mapping approval workflow to assign one — the RgsAccountMapper service suggests candidates with a confidence score so you do not need to look them up by hand.

Historic postings are accepted without mapping​

The guard is forward-only by postingDate ≥ install_date per REQ-BBV-003. Historic data imported by migration is intentionally exempt — the audit-trail records that the mapping was applied after-the-fact, but does not block the import.

What you have now​

A mental model of how BBV concepts map to Shillinq entities, which guard fires when, and where to go next for each workflow. Continue with the dedicated workflow guides linked from the table above.

See also​