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BBV Meerjarenraming

The meerjarenraming is the four-year (T, T+1, T+2, T+3) projection of baten and lasten per programma × taakveld × economische_categorie that every BBV-tenant must publish along with the begroting (BBV art. 17). Shillinq stores it as one MeerjarenBudget row per (programma, taakveld, economische_categorie, boekjaar, meerjaren_horizon, versie).

Goal​

By the end of this guide you can:

  • enter or import a four-year budget for a programma,
  • apply an inflation step to T+1..T+3,
  • pass the sluitend-validation (REQ-BBV-003) or, where it fails, document a raadsbesluit override, and
  • amend a published meerjarenraming via a Begrotingswijziging.

Prerequisites​

  • A Programma record exists for the active administration and boekjaar (see Programmaplan).
  • The Taakveld + EconomischeCategorie catalogues are seeded.
  • Reserves and Voorzieningen used as funding sources are declared (see Reserves & Voorzieningen) — without them the saldo computation cannot net resultaatbestemming.

Open the meerjarenraming​

  1. Open Shillinq → Overheid → BBV → Meerjarenraming.
  2. The route is /bbv/meerjarenraming.
  3. The index lists every MeerjarenBudget row for the active administration in the current cyclus.

Section 1 — Index view​

The index pivots on programma × taakveld × economische_categorie across the four jaren. Each cell shows baten − lasten as a single signed number, with a sub-line breaking out baten and lasten separately on hover.

ColumnSource
ProgrammaMeerjarenBudget.programma
TaakveldMeerjarenBudget.taakveld
Econ. categorieMeerjarenBudget.economischeCategorie
Trows where meerjarenHorizon = 0
T+1rows where meerjarenHorizon = 1
T+2rows where meerjarenHorizon = 2
T+3rows where meerjarenHorizon = 3
Versieprimitief / na-wijziging / realisatie

Use the Bulkbewerking action to apply inflation: enter an inflatie-percentage and a starting horizon; Shillinq multiplies every row's bedrag_lasten (not bedrag_baten — index salaris- prijscompensatie is on the cost side only) by (1 + perc/100) per horizon step.

Section 2 — Detail editor​

The detail editor is a per-row form with:

  • programma, taakveld, economischeCategorie — references.
  • bedragBaten, bedragLasten — integer-cent decimals.
  • versie — primitief (initial begroting), na-wijziging (after a begrotingswijziging) or realisatie (jaarrekening).
  • meerjarenHorizon — 0 (T), 1, 2, 3.
  • toelichting — free-text explanation per row.
  • stelselwijziging — boolean; flip when this row reflects a fundamental policy or accounting-method change, so the jaarrekening narrative can highlight it.

Saving creates an audit-trail entry; the previous version stays queryable through the OR history endpoint.

Section 3 — Sluitend-validation (REQ-BBV-003)​

When a controller invokes Publiceren on a Programma the BbvComplianceGuard::meerjarenraming_sluitend_ok precondition runs:

for each horizon in [T, T+1, T+2, T+3]:
    saldo = sum(bedragBaten) - sum(bedragLasten) + sum(reserveMutaties)
    if saldo < 0 and no raadsbesluitOverride:
        fail with BBVConstraintError("REQ-BBV-003: jaar {year} niet sluitend, tekort {saldo} EUR")

The arithmetic uses integer cents throughout — there is no floating-point rounding. The override is signalled by setting both raadsbesluit_nummer and raadsbesluit_datum on the Programma; the audit trail captures the override and the jaarrekening narrative reproduces it.

Section 4 — Begrotingswijziging​

A published meerjarenraming is immutable. Amendments flow through the Begrotingswijziging register:

  1. Open Shillinq → Overheid → BBV → Begrotingswijzigingen.
  2. + Begrotingswijziging toevoegen opens a wizard. Pick the target Programma, Taakveld and EconomischeCategorie.
  3. Enter the wijziging in cents (positive = lasten omhoog or baten omlaag, negative = inverse). Reference the raadsbesluit.
  4. Status: draft → vastgesteld (after raadsbesluit) → verwerkt (after Shillinq stacks the new MeerjarenBudget rows with versie na-wijziging).

The stacking is performed by the BegrotingswijzigingStacker service; the resulting rows preserve the old primitief row alongside the new na-wijziging row so the jaarrekening can reconcile against either.

Section 5 — Seed data​

The post-migration repair step (BbvSeedService) imports four catalogues:

FileSchemaRows
bbv-taakvelden-gemeente-2025.jsonTaakveld53 gemeente
bbv-taakvelden-provincia-2025.jsonTaakveld14 provincie
bbv-taakvelden-waterschap-2025.jsonTaakveld10–12 waterschap
economische-categorieen-2025.jsonEconomischeCategorie~150
beleidsindicatoren-bbv-2025.jsonBeleidsIndicator39
rgs-decentraal-2025.jsonBbvAccountMapping~200

Each file carries an _meta.iv3Version + _meta.effectiveDate header; the seed service dedupes on (code, overheidslaag) for taakvelden and on code (resp. rgsDecentraalCode) for the other catalogues. Operator edits are preserved on re-run.

Section 6 — Troubleshooting​

Sluitend-check fails for T+1 only​

Inflation defaults to 0%. Apply a realistic prijscompensatie-percentage in Bulkbewerking (typically the CPB index), or recompute the funding from reserves. The detail editor shows the cumulative saldo per horizon next to each row so you can spot the dip without leaving the page.

Begrotingswijziging stays in vastgesteld and is not stacked​

BegrotingswijzigingStacker runs in the background-job queue. If the run did not happen within a minute, check the Nextcloud job queue — the worker may have been paused.

The taakveld dropdown is empty​

The Taakveld register filter is overheidslaag. Confirm the administration's type matches the seed file you expect to see. A gemeente administration cannot pick a provincie taakveld.

What you have now​

A four-year budget that passes the sluitend-check, with the inflation steps applied and any overrides documented. The Programma can now be published, which unlocks the Paragrafen workspace.

See also​