Regulations and guidelines
The University’s financial management and reports are based on various rules and regulations. The University must adhere to legal requirements and any internal agreements that apply within the organisation. In doing so, the University guarantees a high standard of financial reporting.
Laws and regulations
The University’s financial administration is based on the Higher Education and Academic Research Act (WHW) and the regulations from the Ministry of Education, Culture and Science (OCW) that ensue from this. Furthermore, specific legislation applies for public bodies.
The WHW and OCW regulations that ensue from it (Dutch only):
- Wet op het hoger onderwijs en wetenschappelijk onderzoek
- Uitvoeringsbesluit WHW
- Regeling financiën hoger onderwijs
- Regeling jaarverslaggeving onderwijs
- Brochure Richtlijn Jaarverslag Onderwijs
- Controleprotocol / Onderwijsaccountantsprotocol
- Regeling beleggen, belenen en derivaten
- Beleidsregel publiek / privaat
- Regeling financiële sancties bekostigde onderwijsinstellingen
Internal guidelines
Internal guidelines record internal agreements and instructions. These are based on external laws and regulations and concern various aspects of financial administration. The Finance Guide contains the following guidelines (in Dutch):
- Basic principles guidelines
- Staff facilities guidelines
- VAT guidelines
- Treasury guidelines
- Project management guidelines
- Insurance guidelines p.p.
- Guidelines on payments, allowances and dispositions
- Guidelines on hiring temporary staff
- Guidelines on faculty and unit administration guides
- Guidelines on handling fraud
- Guidelines on public/private
- Procurement guidelines
- Guidelines first income cash flow
- Guidelines on budgets for new programmes