Dataset information
Dataset description
The source of the data in this table are municipalities and CBS offers them as an open data service.
CBS receives the data from municipalities in the context of the reports Information for Third Parties (Iv3). The data in the table has not been edited by CBS. This type of data is also referred to as the term “unprocessed data”. CBS has no responsibility for the quality of the data. The data in CBS’s own publications do not have to be traced back one-to-one to the data in this table.
The table contains unprocessed Iv3 data of all types of report for one reporting year. The types of report are the budget, the four quarters and the annual accounts. If a municipality has not provided Iv3 data for a type of report, then this municipality is included in the table, but each cell has the value “.”, in the sense of missing. NB this occurs in particular in the quarterly accounts of the municipalities with less than 20 thousand inhabitants (size classes 6,7 and 8), as they are not obliged to supply them to CBS.
The encodings used in the table for the categories on the one hand and the task fields and balance sheet items on the other are derived, as well as their significance, from the ‘Decision on Budget and Accountability Provinces and Municipalities’ (GDP) of the Ministry of the Interior and Kingdom Relations. The BBV contains, among other things, the regulations for the deliveries of Iv3 data to CBS.
For each type of report, all reports received up to that time shall be published simultaneously at the same time. The reason that the data are placed a second time is that CBS gives the municipalities the opportunity to provide an improved Iv3 dataset. The data placed the first time in the topic ‘Place’ have the value ‘1st placement’. The data placed the second time has the value of ‘2nd placement’.
Data available from: 2019.
Status of the figures
The figures in this table are final upon publication (i.e., except for exceptions, there is no update of once published data).
Changes as of 3 March 2021:
For the following municipalities, the figures for the second publication of the 2019 financial statements are included: Lansingerland, Vijfheerenlanden and Vlissingen. These are municipalities which at the time of the regular second placement — due to postponement — had not yet delivered.
When are new figures coming?
The time of publication of new figures for a type of report depends on the deadline for submitting new figures to CBS for the type of report concerned. For budgets for year j, the deadline is 14 November in the year preceding the budgetary year (j-1). For the quarterly data for the first, second and third quarters of year j, it is one month after the end of the quarter. Delivery of the fourth quarter of year j shall be subject to a deadline of 14 February in the year following the reporting year (j+ 1). Finally, for the annual accounts of year j, this date is 14 July in the year following the reporting year (j+ 1). All reports received for a type of report shall be published simultaneously. This publication is done twice. The first time is 10 days after the deadline. If this day falls on the weekend or on a holiday, the dates will be published on the next working day. At the time of this posting, the last report received and received no later than 5 days after the deadline will be published for each sender. The second time is 70 days after the deadline. If this day falls on the weekend or on a holiday, the dates will be published on the next working day. At the time of such placement, the last report received for each sender shall be published and received no later than two months after the deadline.
The second allocation of the budget and annual accounts can (possibly) take place in phases, because the figures of municipal reclassifications and municipalities which may be absent due to delays in the regular second placement.
The distinction between the first and the second placement can be seen in the subject.
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