These financial overviews are part of the annual report of the Ministry of Health, Welfare and Sport. The Netherlands Court of Auditors, which audits the ministerial annual report every year, offered its opinion to Parliament in a report. The report from the Court of Auditors may include comments on the operational management and the financial overviews of the agency as included in the ministerial annual report. See rijksbegroting.nl for the formal documents regarding RIVM as presented to the House of Representatives.
Statement of income and expenditures RIVM in 2017
Reference to official documents (in Dutch)
Income
The income is principally derived from commissions from within the RIVM parent ministry. RIVM also operates on behalf of the Ministry of Infrastructure and Water Management (€58.9 million), the Ministry of Economic Affairs and Climate Policy (€14 million), and a number of other government bodies (€8.5 million). Both national and international parties, such as the EU (European Union) and the WHO, commission projects for third parties (total third parties: € 20.2 million).
Expenditures (costs)
The expenditures (costs) necessary for the implementation of these commissions can be attributed in part to personnel and in part to materials. At the end of 2017, the total workforce at RIVM assigned to commissioned projects represented 1,615 FTE. The material costs include the building leases for RIVM accommodations, as well as the costs of arranging implementation by organisations other than RIVM and the costs of purchasing vaccines.
RIVM closed 2017 with a negative result of € 5.8 million. This has been withdrawn from the operating reserves. RIVM is a non-profit organisation.
RIVM balance sheet in 2017
Assets
The RIVM assets are represented on the balance sheet. The inventory listed on the balance sheet refers to the vaccines held by RIVM for the National Immunisation Programme. Accounts receivable and outstanding amounts (€ 20.6 million) primarily refer to receivables from ministries and other agencies. The liquid assets represent the amount available on the balance date to settle any accounts.
Liabilities
RIVM is permitted to have equity capital to the amount of €17 million, 5% in relation to the turnover in the past 3 years. The negative result of € 5.8 million is withdrawn from the operating reserves (€ 14.7 million). Provisions relates to a reserve held to cover specific future obligations that have not yet been defined. The biggest item under liabilities is the outstanding amounts. The majority of these refer to executory contracts involving commissions. Consequently, these outstanding amounts include €76.5 million in rights held by ministries and other government bodies.