Key Benefits:
Decision of 30 September 1992 laying down rules on the payment of reimbursement to schools, the advantages, accounting, financial management and financial control and rules relating to the Advisory Group referred to in Article 2 of Regulation (EEC) No 309/92. Article 80 of the W.V.O.
We Beatrix, at the grace of God, Queen of the Netherlands, Princess of Orange-Nassau, etc. etc. etc.
On the nomination of the Secretary of State for Education and Science, on behalf of our Minister for Agriculture, Nature Management and Fisheries, of 29 June 1990, No 90010741/3181A, Central Directorate of Law and Legal Affairs;
Having regard to the Articles 80, sixth paragraph , 84 A , second paragraph , 96 B , second paragraph , 96 C , first and second members , 96 P , third Member , 96 R , first paragraph , 98, 1st Member , 106, first and second members , and 110 A , third member, of the Secondary Education Act ( Stb. 1986, 552);
Opinion of the Education Council (Opinion of 19 October 1989, No OR/719 Alg.);
The Council of State heard (opinion of 6 November 1990, No W05.90.0288);
Having regard to the further report of the Secretary of State for Education and Science, also on behalf of our Minister for Agriculture, Nature Management and Fisheries, of 22 September 1992, No 92028386 /3181A, Directorate of Law and Legal Affairs;
Have found good and understand:
For the purpose of this Decision:
additional funding: additional funding as referred to in the Article 85a or Article 89 of the Act ;
Accountant: Auditor as referred to in Article 393, 1st paragraph, of Book 2 of the Civil Code ;
competent authority: Competent authority as referred to in Article 1 of the Act ;
Special school: special school as referred to in Article 1 of the Act ;
1. at the opening of the school at the beginning of the school year: 1 August,
2 °. at the opening of the school during the school year: the day on which the school was started at the school;
Formation site: a place of formation as intended in Article 1 of the Formulation Act of the WVO ;
Our Minister: Our Minister of Education, Culture and Science and, for the purposes of education in the fields of agriculture, natural environment and food, Our Minister for Economic Affairs;
public school: public school as intended in Article 1 of the Act ;
Parents: parents, guardians or caregivers;
partnership: partnership as referred to in Article 1 of the Act ;
school: School of secondary education;
training community: education and training consisting of two or more schools;
school year: period from 1 August of any calendar year until 31 July of this year,
Teldatum: date of 1 October provided for in Article 8, second paragraph ;
benefit: (i) unemployment benefit, incapacity for work, and sickness and incapacity benefit for staff members other than on the basis of the Disease law , and
Law: Law on secondary education .
The competent authority shall, within two weeks of a decision to terminate the school thereof, inform Our Minister, Member States, the inspection, as provided for in the Educational supervision law , and in the case of a special school, also to the mayor and aldermen of the municipality in which the school is situated.
1 The director, rector or central management of a school shall ensure that an orderly administration of the registration, registration and failure of students is available at the school, as well as information from the school. apprentices and their parents who are necessary for the establishment of the funding.
2 In the case of ministerial arrangements, rules may be laid down as to how the apprenticeship administration is to be set up.
1 Without prejudice to or pursuant to the provisions of the Lesson and course money law The director, the rector or the central management of a school shall issue a pupil only on production of:
a. A certificate of unenrollment of the pupil of another school or a school of other education, which at the time of registration is not more than six months,
(b) a written declaration from the parents of the pupil, or of the pupil who has a majority and a capacity of action, that the pupil, within six months prior to the invitation to tender, has not previously entered another school, a school for other education or an institution as referred to in Article 1 (c) of the Compulsory Law of 1969 was registered; or
(c) a written declaration from the parents of the pupil, or of the apprentice who is of a majority and incapacitated person, that the apprentice shall, prior to registration, at an institution as intended for the purpose of Article 1 (c) of the Compulsory Law of 1969 was registered and that this student was written out there.
2 The certificate of registration or the declaration referred to in paragraph 1 (b) or (c) shall be kept in the administration of the school.
3 The director, principal or principal supervisor shall, in the case referred to in paragraph 1 (a), or in the case referred to in paragraph 1 (b), if he or she is known at the other school, school for other purposes, education or institution as referred to in Article 1 (c) of the Compulsory Law of 1969 the apprentice was registered outside the period referred to in paragraph 1 (b) or, in the case referred to in paragraph 1 (c), if he is known, respectively, to which institution as referred to in paragraph 1 (b) of the Article 1 (c) of the Compulsory Law of 1969 the pupil was registered, giving the date of registration at his or her school, written notice of the tender to the principal, principal or central management of the school, within one week, the school for other education or the institution specified in Article 1 (c) of the Compulsory Law of 1969 To which the apprentice had previously been registered.
4 The director, rector or central management shall prescribe the apprentice as from the day on which the pupil is to attend the school for the first time.
5 By way of derogation from the fourth paragraph, the Director, Principal or Central Executive shall write to the apprentice who is attending the School for the first time on the first day of school of the school year, as from 1 August of that school year.
1 The principal, rector, or central management of a school on which the pupil is registered, shall issue the apprentice, if it leaves the school, from the day on which the student last visited the school and shall provide the student with the A student with a certificate of unenrollment. The Director, Principal or Central Executive Board shall write to the apprentice who shall be appointed after attending school on the last day of school of the school year, from 31 July of that school year.
2 If the Principal, Rector or Central Board of a School on which the pupil was registered, receives a communication from the Director, Rector or Central Office within four weeks of the day on which the student last visited the School Management of a school or school of other education, of the student's registration on the latter, the Director, Principal or Executive Board shall amend the date of registration referred to in paragraph 1, after the date of the first paragraph. day prior to the day of registration at the other school or school for other education.
The information contained in the apprenticeship records will, in any event, be a part of this information for five years after the school's pupil has been drawn up.
1 For the purposes of applying the provisions to and under the law, without prejudice to: Article 5 and Article 7a , counting the students at a school who:
a. On the date of the telage at that school as an actual school standing is registered; or
b. In cases to be determined by ministerial arrangement, temporarily outside the school in which they are listed have been placed.
The first paragraph shall not apply to pupils who, from the beginning of the school year to the counting date, have failed more than half of the number of school days without a valid reason.
3 For the purposes of applying the second paragraph, the term 'apprentice' shall be regarded as valid grounds for the purpose of exempting a regular school visit as provided for in the Compulsory education 1969 . For the non-compulsory pupil, a valid reason is considered to be the same as those resulting in an exemption from regular school visits as defined in the first sentence of the first sentence.
4 If the counting date falls on a day when no education is given, the pupils are counted on the next day of school, who were enrolled on the count date as real school.
5 A student can count only at one school for the funding.
1 Without prejudice Article 7 becomes a pupil in the on-land basis Article 69 and Article 17a1, second paragraph, of the Act funded school-support education in a school year included
a. As an apprentice in that education if the grouping for the teldate determines that the person concerned is dependent on learning support education or is eligible for practical education, or where there is a situation, in accordance with the conditions laid down in Article 27 (2f) of the Act ;
b. as an apprentice of the school to which that education is connected, in other cases than those referred to in point (a).
2 Without prejudice to: Articles 7 and 7b an apprentice shall be counted as a pupil of a school of practical education only if the grouping has determined that the person concerned is eligible for practical education, or where there is a situation, in accordance with the conditions laid down in this Annex. Article 27 (2f) of the Act .
1 Pupils referred to in the Articles 2 and 3 of the Decision of cooperation of the SO-BVE cooperation are identified as apprentices who are enrolled on the teldate as real school basis, as referred to in Article 7, first paragraph ...... Article 7, first, second and third paragraphs , failure to apply shall apply mutatis mutandis.
2 By way of derogation from the first sentence of the first sentence, pupils who have been rejected for a final examination shall count as intended: Article 29 of the Act and subsequent on the basis of Article 3 of the Decision of cooperation of the SO-BVE cooperation in the case of one or more subjects, adult education continued in general, instead of secondary school, 50% on the counting date, subject to full assessment of the determination of the level of the expenditure where the education is concerned. teaching material as intended Article 6th of the Act .
1 Our Minister proposes an annual amount, intended to Article 96d, first paragraph -From the law. The amount shall relate to a calendar year.
2 In the determination of the Article 96d, first paragraph As regards the number of apprentices, our Minister takes account of the number of apprentices on 1 October of the year, prior to the year to which the amount referred to in the first sentence relates, to the number of pupils. school was enrolled in the school, without prejudice Article 7 .
3 The Kingdom of the European Union shall pay every month of the calendar year in respect of staff costs and facilities for operation to the competent authority of a school a part of the amount intended to be used for the purpose of the operation of the Article 96d, first paragraph -From the law, to which it is entitled over that year.
4 Our Minister may deduct from the amount referred to in the first paragraph, expected amounts as referred to in Article 96m, second paragraph, points (a) to (d) -Of the law.
5 In the event of the establishment, relocation or division of a school, our Minister may deviate from the date of counting and the pupils counted on that date by the new schools. It may lay down detailed rules to this effect.
The funding for regional aid, intended to be Article 85b1, fourth paragraph , and 89a1, 4th member, of the law , is calculated by multiplying an amount to be determined annually by ministerial arrangement by the number of pupils in question Article 7 of the Financing Decision WVO , which is registered at the branches within the grouping. Under ministerial arrangements, until 1 January 2017, rules may be laid down for the calculation of the funding for regional aid, which may derogate from the provisions of the first sentence of the first sentence. A pupil only counts once for the calculation of the funding.
1 Our Minister proposes the amount, intended Article 96d, second paragraph -Of the law, I'm sure.
2 The amount is paid at one time or is paid according to a cash rhythm to be determined by Our Minister.
The State shall pay the operating costs as from the first day of school of a school of which the funding of the school's education is based on the Section I of Title III of the Act Take a start. The Minister may, at the request of the competent authority, qualify for the first day of school for the first day of school for a period of up to four months to be determined by his/her part of the operating costs.
1 For the purpose of establishing the financing provided for in Article 8 , Our Minister, acting on the competent authority for 15 January of the year following the date on which the data is to be transmitted, shall be sent to the competent authority of the Article 103b, second paragraph, parts b, c, d, e, h and i, of the law , on the number of pupils at the counting date, to be taken into account when determining the funding for the calendar year following.
2 The competent authority shall be sent to our Minister for the following year by 1 July each year for the following school year:
a statement of the competent authority concerning the accuracy of the data referred to in the Article 103b, second paragraph, parts b, c, d, e, h and i, of the law , from the students on the counting date it has reported to Our Minister, or
(b) where, in the judgment of the competent authority, the information referred to in point (a) is incorrect, the information corrected by the competent authority, and
c. a statement by an auditor as to the accuracy of the data referred to in subparagraph (a) or (b).
3 A model for the declarations referred to in points (a) and (c) of paragraph 2 may be established by ministerial arrangement. Our Minister may lay down a guide for the audit by the auditor referred to in paragraph 2 (c).
If, before 1 July in any year, additional expenditure has been fixed, the competent authority shall, before that date, make a statement to our Minister concerning the accuracy of the amounts to be paid for the fixing of additional expenditure. to Our Minister reported. The second paragraph, points (b) and (c) and the third paragraph shall apply mutatis mutandis.
1 Our Minister makes the Article 8 the aid referred to above is known prior to the calendar year to which it relates. If the statement by the auditor, as referred to in the Articles 14a, second paragraph, point (c) To this end, our Minister changes the funding or additional funding.
2 The in Article 8 Mr President, Mr President-in-Office of the Council, Mr President-in-Office of the Council, Mr President-in-Office of the Council, Mr President, Mr President,
1 Our Minister brings to the pay, meant in Article 96m, first paragraph, of the Act in respect of a school for a calendar year, an amount deducted according to the following formula:
(PI/PL) x (A + B + C + D)
For the purpose of this formula:
PI: the costs of personnel costs, as set out in Title III, Section II, Chapter II, Section 2 of the Act , where based on the establishment sites, of the school concerned for the calendar year concerned;
PL: the cost of personnel costs, Title III, Section II, Chapter II, Section 2 of the Act , where based on the establishment sites, of the schools for the relevant calendar year;
A: the cost of payments in the relevant calendar year for former staff of the schools resulting from a dismissal which has been put into effect before 1 August 1995;
B: The cost of the benefits in the relevant calendar year for former staff of the schools resulting from a resignation which is subject to the period between 31 July 1995 and 1 January 2007 and for which the legal person is referred to in accordance with the rules of procedure. Article 98b of the Act As at 31 December 2006, approved on the basis of Article 96o, third paragraph, second sentence, of the Act As from 31 December 2006, with the cost of these benefits, with the responsibility of the said legal person,
C: A percentage of the cost of benefits to be fixed by ministerial arrangement in the relevant calendar year for the former staff of the Schools resulting from a resignation which was the subject of an appointment on or after 1 January 2007, different rates may be established for different types of benefits;
D: The cost of benefits paid in the relevant calendar year for former staff of a school terminating the tasks, other than on the basis of a merger, a transfer of management as referred to in Article 42c of the Act in the case of a public school; and Article 50 of the Act where it is a special school, or a division, where the competent authority of this school does not also have another school under its administration.
2 Our Minister shall also deduct from the year the financing of a school for the calendar year referred to in the first paragraph:
a. The cost of the benefits in the relevant calendar year for the former staff of the school concerned resulting from the termination of the period between 31 July 1995 and 1 January 2007 and for which the legal person is concerned, Intended in Article 98b of the Act As of 31 December 2006, it did not agree on the basis of Article 96o, third paragraph, second sentence, of the Act -by 31 December 2006, with the cost of such benefits, to be borne by the said legal person, and
b. A percentage of the cost of benefits to be determined by ministerial arrangement in the relevant calendar year for the staff of the school concerned referred to in the said calendar year resulting from a resignation which was put into effect on or after 1 January 2007, where the percentage referred to in point C and the percentage referred to in this section together is 100%.
3 The results of the calculations referred to in paragraphs 1 and 2 shall be finalised in arithmetic and in whole euro cents.
4 If a school has been dissolved, the relevant competent authority shall be taxed if it has at least one other school under its administration.
5 In respect of the moment and the method of deduction referred to in paragraphs 1 and 2, detailed rules may be laid down by means of a ministerial arrangement.
1 Our Minister is concerned during the calendar year to which the reductions to the expenditure covered by the aid Article 15f, first paragraph , concerning, for each month, provisional deductions from the financing of the expenditure.
2 The final fixing of the reductions provided for in paragraph 1 shall take place as soon as possible after the end of the year in question.
3 The rules governing the application of the first and second paragraphs may be laid down by means of a ministerial arrangement.
1 The accounting of a school has been set up in such a way that information can be obtained efficiently on the financial management of the school.
2 The competent authority shall, at the request of our Minister, provide further financial information relating to the School. The manner in which such information is provided may be regulated by ministerial arrangements.
3 The financial year is equal to the calendar year.
1 The competent authority shall adopt a budget for the school in due time each year for the following financial year.
2 The budget shall provide an estimate of the benefits and expenses of the school and shall be followed by the budget. The benefits provided for in the budget from the fund to be received from the State are in line with the funding provided for under the year in question by Our Minister.
3 The competent authority shall make the necessary expenditure within the limits of the budget.
4-and a transfer to the expenditure headings of the budget may be effected by the competent authority in accordance with rules adopted by the competent authority.
5 If the Minister so requests, the budget shall be presented to our Minister.
6 In the case of ministerial arrangements, a model for the establishment of the budget may be established.
1 The competent authority shall establish annual accounts for the School in the past year.
2 In the annual accounts, the competent authority shall be accountable for the financial management. It is clear from the annual accounts that there is a legitimate use of the costs of the costs of the use of bicycles. The annual accounts shall also include the information relevant to the responsibility for the use of additional expenditure granted.
3 The competent authority shall submit the annual accounts for 1 July of the year following the financial year to our Minister. The annual accounts shall be accompanied by a statement of fidelity issued by an auditor appointed by the competent authority. In the appointment of the auditor, the competent authority shall state that the inspection reports and the audit files of the auditor shall be available to our Minister at his request.
4 Where the competent authority maintains more than one school, a joint balance sheet and a joint exploitation account shall be established for these schools. The annual accounts shall be annexed and provide an insight into the expenditure pattern in respect of individual schools of competent authority.
5 A model for the establishment of the financial statements shall be established by ministerial arrangement.
6 Our Minister may lay down guidance on the establishment and implementation of the audit by the auditor.
1 Where the competent authority of a school provides for additional aid provided that such payment is paid for the purpose specified for the purposes of the provision, the annual accounts of the school show the extent to which it is to be used for the purpose of providing funding for that purpose has been spent.
2 If netting takes place or will take place of the amount actually spent with the additional payment established, the competent authority in the relevant financial statements shall report the amount actually spent.
1 Without prejudice to the competence of the Inspectorate of Education on the basis of the Educational supervision law the Minister may institute or set up an inquiry into annual reporting, to the data necessary for the purpose of determining the expenditure, to the lawfulness of expenditure and to the effectiveness of the management of the school.
If an investigation established on the basis of the first paragraph shows that the financing of a school has been incorrectly established, our Minister may make adjustments to the funding. Our Minister shall notify the competent authority in writing of a decision to make a correction to the funding.
3 Where the annual reporting referred to in Article 103, first paragraph, of the Act The statement by the auditor, referred to in Article 103 (4) of the Law or from an investigation established on the basis of the first paragraph, shows that the financing of a school has been impropried or used improprimly, Minister to the effect that the relevant part of the funding is not charged to the State or that the amounts involved are deducted from the funding, without prejudice to: Article 4:49 of the General Administrative Law Act .
One in Article 21, second paragraph If the adjustment is intended to increase the payments, the correction shall be paid by Our Minister within eight weeks of the notification provided for in Article 21 (2).
In case of aggregation of schools as intended Article 71, second or third paragraph, of the Act or division of one or more schools of a community as referred to in Article 72, third paragraph, part c, of the Act , on 1 August of any calendar year:
a. The cost of personnel costs on the basis of the Articles 84 and 84b of the Act ,
b. The financing of operating expenses on the basis of Article 86 of the Act , and
c. additional funding on the basis of the Articles 85a or 89 of the Act , from all the schools involved in the aggregation or from the training community involved in the division, until the end of that calendar year.
If a school is removed other than in connection with another school or the entitlement to pay for a school is lost, the competent authority shall return the operating surplus to the State's coffers. It shall take into account the third paragraph.
2 For the purposes of this Article, 'operation surplus' means:
a. the amount of funding referred to in Article 96m, first paragraph , of the Act, minus the charges relating to that year, to the extent that they can be regarded as lawful,
b. the reservations to the extent that it originates from the State's treasury, including the interest income received; and
(c) in so far as a particular school is concerned, the unspent portions of the benefits under the municipal rules for overrun.
3 Where the operating surplus of a special school is composed partly of benefits referred to in paragraph 2 (c), the distribution of that part of the operation-surplus between the State and the relevant part of the operating surplus shall be regarded as a measure of the (b) The ratio between the amount received for the benefit of the State and the amount received by the municipality in a period of five years, prior to the year of termination of the payment. The division requires the approval of our Minister.
If one or more schools of secondary education are part of a community of education as defined in Article 2.6 of the Education and Vocational Education Act , with regard to the basis and method of financing of operating costs, is that by way of derogation from Article 86, third paragraph , the law does not provide the amounts referred to in (a) and (b) of that paragraph.
The Articles 16 , 17 , 18 , 19 , 20 , 21 and 22 shall be applied mutatis mutandis to a grouping.
1 The transitional expenditure on human and material costs, referred to in Article 2 (2), Article X, 6th paragraph of the Law of 11 October 2012 amending some educational laws in connection with a review of the organization and funding of support for pupils in primary education, special and continued special education education, continuing education and vocational education (Stb. 2012, 533) is calculated as follows:
a. For each pupil who was enrolled on 1 October of the previous school year at an establishment of a school belonging to the grouping and for whom an apprentice budget was available at that time, it shall receive Financing granted under the following table:
Declared permissible up to (continued) special education on/from:
Amount if apprentice was registered on lwoo/pro
(price level 1-8-2013)
Amount if apprentice was registered on other vo
(price level 1-8-2013)
Physically handicapped children |
€ 1,626,42 |
€ 3.223,28 |
Long-term sick children with physical disabilities |
1.596.84 € |
€ 3.223,28 |
Very difficult to teach children |
1.596.92 € |
€ 3.223,28 |
Children with Down syndrome |
€ 5,103,82 |
€ 5,103,82 |
Cluster 4 |
1.596.84 € |
€ 3.223,28 |
Physically handicapped and very difficult learning |
1.596.84 € |
€ 3.223,28 |
Declared permissible up to (continued) special education on/from:
Amount LWOO/PRO
Amount of overt VO
Physically handicapped children |
€ 1,647,92 |
$3.265.89 |
Long-term sick children with physical disabilities |
€ 1,617.95 |
$3.265.89 |
Very difficult to teach children |
€ 1,617.95 |
$3.265.89 |
Very difficult learning children with Down syndrome |
5,058,50 € |
5,058,50 € |
Cluster 4 |
€ 1,617.95 |
$3.265.89 |
Physically handicapped and very difficult learning |
€ 1,617.95 |
$3.265.89 |
(b) in addition to the aid referred to in subparagraph (a), the grouping shall receive as a transitional payment an amount per pupil to be determined by ministerial arrangement.
1 The amount of the amount to be spent, intended to be used in the Article XIA, fifth member of the Law of 11 October 2012 amending some educational laws in connection with a review of the organization and funding of support to pupils in primary education, special and continued special education, continuing education and vocational education (Stb. 2012, 533) is calculated as follows: the amount to be spent is the multiplication of the amount per pupil with the number of pupils, intended in Article 27 (a) .
2 The amount per pupil referred to in the first paragraph shall be as shown in the table below on the basis of price level 1 August 2013:
Physically handicapped children |
2,960,16 € |
Long-term sick children with physical disabilities |
€ 4,577,04 |
Very difficult to teach children |
2,960,16 € |
Cluster 4 |
2,960,16 € |
Physically handicapped and very difficult learning |
2,960,16 € |
1 The rates of settlement for human costs, referred to in Article XV, 2nd paragraph, of the Law of 11 October 2012 amending some educational laws in connection with a review of the organization and funding of support for pupils in primary education, special and continued special education education, continuing education and vocational education (Stb. 2012, 533) are for partnerships for whom the outcome of the calculation referred to in paragraph 1 of that article is negative for the third, fourth, fifth and sixth school year, referred to in that Article, and 90%, 75%, 60% respectively. and 30%. If the result of the calculation referred to in the first sentence is positive, the percentages referred to in the preceding sentence of the preceding sentence in the years referred to above shall be 95%, 80%, 60% and 30% respectively.
2 The transitional expenditure on material conservation as referred to in Article 2 Article XVI, 2nd paragraph, of the Law of 11 October 2012 amending some educational laws in connection with a review of the organization and funding of support to pupils in primary education, special and continued special education, continuing education and vocational education (Stb. 2012, 533) are for partnerships for whom the outcome of the calculation referred to in paragraph 1 of that article is negative for the third, fourth, fifth and sixth school year, referred to in that Article, and 90%, 75%, 60% respectively. and 30%. If the result of the calculation referred to in the first sentence is positive, the percentages referred to in the preceding sentence of the preceding sentence in the years referred to above shall be 95%, 80%, 60% and 30% respectively.
1 The grouping is required, where a competent authority or a personnel organisation so requests, with that competent authority and the personnel organisations to consult each other on their staff in the third party. school year where Article 77a of the Act has expired, is not yet to be relocated and will not be due to, of course, going back on or before 1 August 2016.
2 A competent authority as referred to in the first paragraph shall be the competent authority of a school as referred to in the Law at the centres of excellence , a central service or a school that received the budget for additional care for pupils in the grouping, intended Article 77, fourth paragraph, of the Act , with staff employed in the school year 2014-2015.
3 The staff, referred to in the first member, are staff who were employed as an ambulatory by a school as intended in the first member of the European Union on 1 May 2012. Law at the centres of excellence , a regional expertise centre as referred to in the Law at the centres of excellence or a central service.
4 The first, second and third paragraphs shall apply mutatis mutandis to personnel other than ambulatory escorts, which, on 1 May 2012, was employed in a partnership as intended for the purposes of the Law , a school that received the budget for additional care for pupils in the grouping, intended in Article 77, fourth paragraph, of the Act or a regional expertise centre as intended in the Law at the centres of excellence and that in the first school year in which Article 77a of the Act has expired, will not be relocated.
This Decision is referred to as: WVO financing Decision.
' s-Gravenhage, 30 September 1992
Beatrix
The Secretary of State for Education and Science,
J. Wallage
The Minister for Agriculture, Nature Management and Fisheries,
P. Bukman
Published the sixth of November 1992The Minister of Justice,
E. M. H. Hirsch Ballin