begrotingsverantwoordelijkheid

Begrotingsverantwoording, or budget accountability, is the process and product by which a public or semi-public body presents and explains the outcomes of its adopted budget for a given financial year. It covers how actual revenues and expenditures compare with the amounts planned in the budget, and it typically explains significant deviations and their causes. The document is issued after year-end financial statements are prepared and closed and is used to inform political decision-makers and the public about financial performance and stewardship.

The purpose of begrotingsverantwoording is to promote transparency, accountability, and effective financial management. It links the policy choices embedded in the budget to concrete results, assesses whether resources were used for the intended purposes, and identifies risks and uncertainties for future budgeting. In many jurisdictions, the preparation and publication of begrotingsverantwoording is required by law or regulatory frameworks and is complemented by the annual financial statements (jaarrekening) and performance reports.

Contents typically include an executive summary, a summary of revenues and expenditures, explanations of material variances, updates on reserves and debt, and sometimes performance indicators or program outcomes. It may also provide information on special funds, capital projects, and liquidity.

Process and oversight usually involve internal controls, audits (internal or external or both), and review by a budget authority such as a parliament, council, or ministry. The begrotingsverantwoording serves as a key link between budgeting, financial reporting, and public accountability, informing future budget decisions and policy evaluation.