Budget cycle

Just like in the business world, a municipality works with a budget, interim reports, and annual accounts. This is also called the budgeting process or the planning & control cycle.

How does the budget process work?

The budget process is an ongoing process. By regularly monitoring the progress of the plans and the associated costs, it is possible to adjust or make new agreements when necessary.

The council establishes a political term agenda every four years. This sets out what the council considers most important. Based on the political term agenda, the municipal executive (B&W) draws up an executive program for a period of four years. This program contains an initial elaboration of the topics from the political term agenda. In addition, the municipal executive (B&W) can add topics that they consider important. Based on the executive program, the municipal executive (B&W) annually prepares a number of fixed documents for the council.

Below is a list of these documents, starting with the document that is first drawn up by the municipal executive (B&W) and adopted by the council. 

Policy Framework Document

The council establishes the framework memorandum annually in June/July. The framework memorandum is used as the basis for the budget.

Budget

The council approves the budget in the same year as the framework memorandum. The council must approve the budget annually before November 15.

Budget amendments

The council approves a bundle of budget amendments 4 times a year. The approval of the documents takes place in the year to which the budget relates. The council approves this bundle of budget amendments in April, June-July, October and December.

Annual report

After the end of the year, the council will approve the annual accounts. This approval takes place in the year following the year to which the budget related. The council must approve the annual accounts annually before July 15.