BBV Programmaplan
BBV Programmaplan
Deze keuze is gemaakt om de sturing door de raad, college en organisatie op elkaar te laten aansluiten. Het gaat erom dat volgens de BBV alle overhead, dus ook de leidinggevenden (en hun ondersteuning) van het primaire proces moeten worden verantwoord onder de overhead. In de praktijk vindt de sturing en verantwoording hierop plaats binnen het primaire proces. De baten en lasten zoals opgenomen onder de programma’s voldoen niet aan de vereisten van het Besluit Begroting en Verantwoording gemeenten (BBV).
In de tabel hieronder zijn de baten en lasten opgenomen overeenkomstig de voorschriften van het BBV. De verschillen ten opzichte van de baten en lasten in de programma’s zijn opgenomen in de tabel eronder, de tabel Clusteroverhead. Die daaronder staat.
| Overzicht van baten en lasten programma conform BBV | Begroting 2022 | Begroting 2023 | Raming 2024 | Raming 2025 | Raming 2026 |
||
|---|---|---|---|---|---|---|---|
| Algemene middelen | |||||||
| Baten exclusief reserves | 2.258.560 | 2.193.212 | 2.237.762 | 2.222.694 | 2.100.153 | ||
| Lasten exclusief reserves | -27.184 | 4.016 | -10.058 | -15.613 | -15.392 | ||
| Vennootschapsbelasting | 0 | 0 | 0 | 0 | 0 | ||
| Toevoeging reserves | -255.223 | -240.516 | -158.123 | -175.922 | -96.834 | ||
| Onttrekking reserves | 36.213 | 70.686 | 29.443 | 32.236 | 32.541 | ||
| Vrijval reserves | 400 | 0 | 0 | 0 | 0 | ||
| Baten exclusief reserves | 2.258.560 | 2.193.212 | 2.237.762 | 2.222.694 | 2.100.153 | ||
| Lasten exclusief reserves | -27.184 | 4.016 | -10.058 | -15.613 | -15.392 | ||
| Vennootschapsbelasting | 0 | 0 | 0 | 0 | 0 | ||
| Toevoeging reserves | -255.223 | -240.516 | -158.123 | -175.922 | -96.834 | ||
| Onttrekking reserves | 36.213 | 70.686 | 29.443 | 32.236 | 32.541 | ||
| Vrijval reserves | 400 | 0 | 0 | 0 | 0 | ||
| Saldo Algemene middelen | 2.012.766 | 2.027.398 | 2.099.024 | 2.063.397 | 2.020.468 | ||
| Armoede, schuldhulpverlening, inburgering en samenleving | |||||||
| Baten exclusief reserves | 44.310 | 16.099 | 16.099 | 16.099 | 16.099 | ||
| Lasten exclusief reserves | -227.270 | -108.350 | -107.285 | -106.606 | -106.533 | ||
| Toevoeging reserves | -20.000 | 0 | 0 | 0 | 0 | ||
| Onttrekking reserves | 3.385 | 208 | 0 | 0 | 0 | ||
| Baten exclusief reserves | 44.310 | 16.099 | 16.099 | 16.099 | 16.099 | ||
| Lasten exclusief reserves | -227.270 | -108.350 | -107.285 | -106.606 | -106.533 | ||
| Toevoeging reserves | -20.000 | 0 | 0 | 0 | 0 | ||
| Onttrekking reserves | 3.385 | 208 | 0 | 0 | 0 | ||
| Saldo Armoede, schuldhulpverlening, inburgering en samenleving | -199.575 | -92.043 | -91.186 | -90.507 | -90.434 | ||
| Beheer van de stad | |||||||
| Baten exclusief reserves | 263.583 | 274.723 | 273.078 | 274.002 | 275.087 | ||
| Lasten exclusief reserves | -411.569 | -426.400 | -425.366 | -430.201 | -433.626 | ||
| Vennootschapsbelasting | -800 | -800 | -800 | -800 | -800 | ||
| Toevoeging reserves | -1.500 | 0 | 0 | 0 | 0 | ||
| Onttrekking reserves | 14.638 | 5.378 | 6.514 | 4.904 | 3.584 | ||
| Vrijval reserves | 244 | 0 | 0 | 0 | 0 | ||
| Baten exclusief reserves | 263.583 | 274.723 | 273.078 | 274.002 | 275.087 | ||
| Lasten exclusief reserves | -411.569 | -426.400 | -425.366 | -430.201 | -433.626 | ||
| Vennootschapsbelasting | -800 | -800 | -800 | -800 | -800 | ||
| Toevoeging reserves | -1.500 | 0 | 0 | 0 | 0 | ||
| Onttrekking reserves | 14.638 | 5.378 | 6.514 | 4.904 | 3.584 | ||
| Vrijval reserves | 244 | 0 | 0 | 0 | 0 | ||
| Saldo Beheer van de stad | -135.403 | -147.098 | -146.574 | -152.095 | -155.755 | ||
| Belastingen | |||||||
| Baten exclusief reserves | 319.323 | 336.460 | 340.247 | 340.747 | 341.247 | ||
| Lasten exclusief reserves | -13.608 | -23.482 | -15.177 | -14.927 | -14.914 | ||
| Onttrekking reserves | 200 | 0 | 0 | 0 | 0 | ||
| Baten exclusief reserves | 319.323 | 336.460 | 340.247 | 340.747 | 341.247 | ||
| Lasten exclusief reserves | -13.608 | -23.482 | -15.177 | -14.927 | -14.914 | ||
| Onttrekking reserves | 200 | 0 | 0 | 0 | 0 | ||
| Saldo Belastingen | 305.915 | 312.978 | 325.069 | 325.820 | 326.332 | ||
| Bestaande stad | |||||||
| Baten exclusief reserves | 172.835 | 185.183 | 155.169 | 120.921 | 118.382 | ||
| Lasten exclusief reserves | -165.986 | -172.480 | -141.954 | -124.079 | -120.281 | ||
| Vennootschapsbelasting | -1.148 | 0 | 0 | 0 | 0 | ||
| Toevoeging reserves | -101.700 | -200 | -200 | -200 | -200 | ||
| Onttrekking reserves | 24.953 | 9.487 | 5.892 | 3.914 | 2.864 | ||
| Vrijval reserves | 4 | 0 | 0 | 0 | 0 | ||
| Baten exclusief reserves | 172.835 | 185.183 | 155.169 | 120.921 | 118.382 | ||
| Lasten exclusief reserves | -165.986 | -172.480 | -141.954 | -124.079 | -120.281 | ||
| Vennootschapsbelasting | -1.148 | 0 | 0 | 0 | 0 | ||
| Toevoeging reserves | -101.700 | -200 | -200 | -200 | -200 | ||
| Onttrekking reserves | 24.953 | 9.487 | 5.892 | 3.914 | 2.864 | ||
| Vrijval reserves | 4 | 0 | 0 | 0 | 0 | ||
| Saldo Bestaande stad | -71.041 | 21.990 | 18.907 | 556 | 764 | ||
| Bestuur | |||||||
| Baten exclusief reserves | 11.283 | 823 | 818 | 818 | 818 | ||
| Lasten exclusief reserves | -20.770 | -19.606 | -19.526 | -19.526 | -19.526 | ||
| Toevoeging reserves | -199 | -130 | -130 | -130 | -130 | ||
| Onttrekking reserves | 475 | 100 | 20 | 20 | 20 | ||
| Vrijval reserves | 0 | 0 | 0 | 0 | 0 | ||
| Baten exclusief reserves | 11.283 | 823 | 818 | 818 | 818 | ||
| Lasten exclusief reserves | -20.770 | -19.606 | -19.526 | -19.526 | -19.526 | ||
| Toevoeging reserves | -199 | -130 | -130 | -130 | -130 | ||
| Onttrekking reserves | 475 | 100 | 20 | 20 | 20 | ||
| Vrijval reserves | 0 | 0 | 0 | 0 | 0 | ||
| Saldo Bestuur | -9.212 | -18.813 | -18.818 | -18.818 | -18.818 | ||
| Cultuur | |||||||
| Baten exclusief reserves | 456 | 406 | 306 | 306 | 306 | ||
| Lasten exclusief reserves | -152.212 | -152.993 | -151.330 | -150.588 | -150.312 | ||
| Toevoeging reserves | 0 | 0 | 0 | 0 | 0 | ||
| Onttrekking reserves | 4.482 | 1.000 | 0 | 0 | 0 | ||
| Vrijval reserves | 775 | 0 | 0 | 0 | 0 | ||
| Baten exclusief reserves | 456 | 406 | 306 | 306 | 306 | ||
| Lasten exclusief reserves | -152.212 | -152.993 | -151.330 | -150.588 | -150.312 | ||
| Toevoeging reserves | 0 | 0 | 0 | 0 | 0 | ||
| Onttrekking reserves | 4.482 | 1.000 | 0 | 0 | 0 | ||
| Vrijval reserves | 775 | 0 | 0 | 0 | 0 | ||
| Saldo Cultuur | -146.499 | -151.587 | -151.024 | -150.282 | -150.006 | ||
| Dienstverlening | |||||||
| Baten exclusief reserves | 11.823 | 10.291 | 14.742 | 15.118 | 16.369 | ||
| Lasten exclusief reserves | -83.043 | -70.778 | -70.582 | -70.488 | -71.799 | ||
| Toevoeging reserves | -1.491 | -1.443 | -1.446 | -1.446 | -1.446 | ||
| Onttrekking reserves | 4.313 | 200 | 0 | 0 | 0 | ||
| Vrijval reserves | 0 | 0 | 689 | 0 | 0 | ||
| Baten exclusief reserves | 11.823 | 10.291 | 14.742 | 15.118 | 16.369 | ||
| Lasten exclusief reserves | -83.043 | -70.778 | -70.582 | -70.488 | -71.799 | ||
| Toevoeging reserves | -1.491 | -1.443 | -1.446 | -1.446 | -1.446 | ||
| Onttrekking reserves | 4.313 | 200 | 0 | 0 | 0 | ||
| Vrijval reserves | 0 | 0 | 689 | 0 | 0 | ||
| Saldo Dienstverlening | -68.398 | -61.730 | -56.597 | -56.816 | -56.876 | ||
| Economische ontwikkeling | |||||||
| Baten exclusief reserves | 4.752 | 4.548 | 5.134 | 5.634 | 6.134 | ||
| Lasten exclusief reserves | -36.231 | -36.244 | -33.145 | -30.514 | -30.280 | ||
| Toevoeging reserves | -740 | 0 | 0 | 0 | 0 | ||
| Onttrekking reserves | 2.059 | 450 | 100 | 100 | 0 | ||
| Baten exclusief reserves | 4.752 | 4.548 | 5.134 | 5.634 | 6.134 | ||
| Lasten exclusief reserves | -36.231 | -36.244 | -33.145 | -30.514 | -30.280 | ||
| Toevoeging reserves | -740 | 0 | 0 | 0 | 0 | ||
| Onttrekking reserves | 2.059 | 450 | 100 | 100 | 0 | ||
| Saldo Economische ontwikkeling | -30.160 | -31.245 | -27.912 | -24.781 | -24.146 | ||
| Energietransitie | |||||||
| Baten exclusief reserves | 6.834 | 35.622 | 32.917 | 32.827 | 32.827 | ||
| Lasten exclusief reserves | -47.529 | -32.734 | -13.112 | -13.037 | -12.575 | ||
| Toevoeging reserves | -20.000 | -20.000 | -20.000 | -20.000 | -20.000 | ||
| Onttrekking reserves | 23.744 | 7.621 | 496 | 434 | 0 | ||
| Baten exclusief reserves | 6.834 | 35.622 | 32.917 | 32.827 | 32.827 | ||
| Lasten exclusief reserves | -47.529 | -32.734 | -13.112 | -13.037 | -12.575 | ||
| Toevoeging reserves | -20.000 | -20.000 | -20.000 | -20.000 | -20.000 | ||
| Onttrekking reserves | 23.744 | 7.621 | 496 | 434 | 0 | ||
| Saldo Energietransitie | -36.952 | -9.490 | 301 | 224 | 252 | ||
| Onderwijs | |||||||
| Baten exclusief reserves | 79.699 | 69.514 | 59.780 | 57.802 | 57.802 | ||
| Lasten exclusief reserves | -218.163 | -219.311 | -213.371 | -210.602 | -207.073 | ||
| Toevoeging reserves | 0 | 0 | 0 | 0 | 0 | ||
| Onttrekking reserves | 1.023 | 312 | 289 | 219 | 219 | ||
| Vrijval reserves | 65 | 0 | 0 | 0 | 0 | ||
| Baten exclusief reserves | 79.699 | 69.514 | 59.780 | 57.802 | 57.802 | ||
| Lasten exclusief reserves | -218.163 | -219.311 | -213.371 | -210.602 | -207.073 | ||
| Toevoeging reserves | 0 | 0 | 0 | 0 | 0 | ||
| Onttrekking reserves | 1.023 | 312 | 289 | 219 | 219 | ||
| Vrijval reserves | 65 | 0 | 0 | 0 | 0 | ||
| Saldo Onderwijs | -137.376 | -149.485 | -153.303 | -152.581 | -149.052 | ||
| Overhead | |||||||
| Baten exclusief reserves | 13.081 | 8.103 | 8.034 | 7.034 | 7.034 | ||
| Lasten exclusief reserves | -510.531 | -516.444 | -501.378 | -497.066 | -497.306 | ||
| Toevoeging reserves | -3.230 | 0 | 0 | 0 | 0 | ||
| Onttrekking reserves | 11.158 | 0 | 0 | 0 | 0 | ||
| Vrijval reserves | 0 | 0 | 0 | 0 | 0 | ||
| Baten exclusief reserves | 13.081 | 8.103 | 8.034 | 7.034 | 7.034 | ||
| Lasten exclusief reserves | -510.531 | -516.444 | -501.378 | -497.066 | -497.306 | ||
| Toevoeging reserves | -3.230 | 0 | 0 | 0 | 0 | ||
| Onttrekking reserves | 11.158 | 0 | 0 | 0 | 0 | ||
| Vrijval reserves | 0 | 0 | 0 | 0 | 0 | ||
| Saldo Overhead | -489.523 | -508.341 | -493.344 | -490.032 | -490.272 | ||
| Sport en recreatie | |||||||
| Baten exclusief reserves | 5.033 | 4.852 | 4.852 | 4.852 | 4.852 | ||
| Lasten exclusief reserves | -96.781 | -96.061 | -94.691 | -93.851 | -93.838 | ||
| Toevoeging reserves | -1 | 0 | 0 | 0 | 0 | ||
| Onttrekking reserves | 3.503 | 199 | 199 | 199 | 199 | ||
| Vrijval reserves | 0 | 0 | 0 | 0 | 0 | ||
| Baten exclusief reserves | 5.033 | 4.852 | 4.852 | 4.852 | 4.852 | ||
| Lasten exclusief reserves | -96.781 | -96.061 | -94.691 | -93.851 | -93.838 | ||
| Toevoeging reserves | -1 | 0 | 0 | 0 | 0 | ||
| Onttrekking reserves | 3.503 | 199 | 199 | 199 | 199 | ||
| Vrijval reserves | 0 | 0 | 0 | 0 | 0 | ||
| Saldo Sport en recreatie | -88.245 | -91.010 | -89.639 | -88.800 | -88.787 | ||
| Stedelijke ontwikkeling | |||||||
| Baten exclusief reserves | 678.144 | 429.815 | 302.451 | 297.627 | 294.812 | ||
| Lasten exclusief reserves | -428.475 | -324.255 | -299.470 | -290.512 | -277.871 | ||
| Toevoeging reserves | -46.925 | -7.510 | -410 | -410 | -410 | ||
| Onttrekking reserves | 122.987 | 55.919 | 39.411 | 36.157 | 34.949 | ||
| Vrijval reserves | 329 | 0 | 0 | 0 | 0 | ||
| Baten exclusief reserves | 678.144 | 429.815 | 302.451 | 297.627 | 294.812 | ||
| Lasten exclusief reserves | -428.475 | -324.255 | -299.470 | -290.512 | -277.871 | ||
| Toevoeging reserves | -46.925 | -7.510 | -410 | -410 | -410 | ||
| Onttrekking reserves | 122.987 | 55.919 | 39.411 | 36.157 | 34.949 | ||
| Vrijval reserves | 329 | 0 | 0 | 0 | 0 | ||
| Saldo Stedelijke ontwikkeling | 326.062 | 153.969 | 41.981 | 42.862 | 51.480 | ||
| Veilig | |||||||
| Baten exclusief reserves | 26.508 | 13.647 | 13.337 | 13.370 | 13.370 | ||
| Lasten exclusief reserves | -179.374 | -173.472 | -177.126 | -176.805 | -176.377 | ||
| Onttrekking reserves | 1.035 | 30 | 30 | 30 | 30 | ||
| Baten exclusief reserves | 26.508 | 13.647 | 13.337 | 13.370 | 13.370 | ||
| Lasten exclusief reserves | -179.374 | -173.472 | -177.126 | -176.805 | -176.377 | ||
| Onttrekking reserves | 1.035 | 30 | 30 | 30 | 30 | ||
| Saldo Veilig | -151.831 | -159.795 | -163.759 | -163.405 | -162.977 | ||
| Volksgezondheid | |||||||
| Baten exclusief reserves | 168.174 | 14.422 | 14.387 | 14.387 | 14.387 | ||
| Lasten exclusief reserves | -202.069 | -45.365 | -45.308 | -45.274 | -45.248 | ||
| Onttrekking reserves | 399 | 0 | 0 | 0 | 0 | ||
| Baten exclusief reserves | 168.174 | 14.422 | 14.387 | 14.387 | 14.387 | ||
| Lasten exclusief reserves | -202.069 | -45.365 | -45.308 | -45.274 | -45.248 | ||
| Onttrekking reserves | 399 | 0 | 0 | 0 | 0 | ||
| Saldo Volksgezondheid | -33.497 | -30.943 | -30.920 | -30.887 | -30.861 | ||
| Werk en inkomen | |||||||
| Baten exclusief reserves | 549.485 | 547.527 | 547.312 | 549.084 | 550.499 | ||
| Lasten exclusief reserves | -789.139 | -768.208 | -755.270 | -754.688 | -752.311 | ||
| Toevoeging reserves | -4.627 | 0 | 0 | 0 | 0 | ||
| Onttrekking reserves | 15.945 | 2.157 | 1.451 | 1.451 | 540 | ||
| Vrijval reserves | 9.703 | 0 | 0 | 0 | 0 | ||
| Baten exclusief reserves | 549.485 | 547.527 | 547.312 | 549.084 | 550.499 | ||
| Lasten exclusief reserves | -789.139 | -768.208 | -755.270 | -754.688 | -752.311 | ||
| Toevoeging reserves | -4.627 | 0 | 0 | 0 | 0 | ||
| Onttrekking reserves | 15.945 | 2.157 | 1.451 | 1.451 | 540 | ||
| Vrijval reserves | 9.703 | 0 | 0 | 0 | 0 | ||
| Saldo Werk en inkomen | -218.634 | -218.525 | -206.507 | -204.152 | -201.273 | ||
| Zorg, welzijn en wijkteams | |||||||
| Baten exclusief reserves | 98.603 | 34.047 | 53.867 | 101.279 | 128.985 | ||
| Lasten exclusief reserves | -944.715 | -901.648 | -899.566 | -900.980 | -899.024 | ||
| Toevoeging reserves | -25.900 | 0 | -10.000 | -10.000 | -10.000 | ||
| Onttrekking reserves | 43.618 | 21.371 | 0 | 0 | 0 | ||
| Baten exclusief reserves | 98.603 | 34.047 | 53.867 | 101.279 | 128.985 | ||
| Lasten exclusief reserves | -944.715 | -901.648 | -899.566 | -900.980 | -899.024 | ||
| Toevoeging reserves | -25.900 | 0 | -10.000 | -10.000 | -10.000 | ||
| Onttrekking reserves | 43.618 | 21.371 | 0 | 0 | 0 | ||
| Saldo Zorg, welzijn en wijkteams | -828.395 | -846.230 | -855.699 | -809.701 | -780.039 |
Clusteroverhead
De clusteroverhead zijn alle leidinggevenden en hun ondersteuning binnen het primaire proces. Ook vindt een correctie plaats voor de overhead in de uurtarieven. Dit veroorzaakt een negatief saldo clusteroverhead bij Stedelijke ontwikkeling vanwege de vele uren die op projecten worden geschreven.
| Clusteroverhead per programma | Begroting 2022 | Begroting 2023 | Raming 2024 | Raming 2025 | Raming 2026 |
|
|---|---|---|---|---|---|---|
| Algemene middelen | 0 | 0 | 0 | 0 | 0 | |
| Armoede, schuldhulpverlening, inburgering en samenleving | 2.687 | 2.800 | 2.802 | 2.802 | 2.802 | |
| Beheer van de stad | 18.418 | 17.829 | 17.869 | 17.869 | 17.869 | |
| Belastingen | 1.698 | 1.784 | 1.784 | 1.784 | 1.784 | |
| Bestaande stad | 4.726 | 3.971 | 3.971 | 3.970 | 3.970 | |
| Bestuur | 80 | 92 | 92 | 92 | 92 | |
| Cultuur | 794 | 840 | 840 | 840 | 840 | |
| Dienstverlening | 6.308 | 6.269 | 6.269 | 6.269 | 6.269 | |
| Economische ontwikkeling | 2.827 | 2.693 | 2.693 | 2.693 | 2.693 | |
| Energietransitie | 3.912 | 2.507 | 2.483 | 2.483 | 2.483 | |
| Onderwijs | 2.666 | 2.574 | 2.573 | 2.573 | 2.573 | |
| Sport en recreatie | 1.028 | 962 | 962 | 963 | 963 | |
| Stedelijke ontwikkeling | -11.030 | -4.146 | -5.139 | -5.139 | -5.139 | |
| Veilig | 8.944 | 9.659 | 10.487 | 10.491 | 10.491 | |
| Volksgezondheid | 4.576 | 3.032 | 3.033 | 3.033 | 3.033 | |
| Werk en inkomen | 22.427 | 22.682 | 22.508 | 22.508 | 22.508 | |
| Zorg, welzijn en wijkteams | 12.409 | 12.447 | 12.458 | 12.461 | 12.463 | |
| Totaal Clusteroverhead | 82.470 | 85.996 | 85.685 | 85.692 | 85.694 |