Device Breakdown into Cost Types

Description

Expenditure on equipment means: expenditure on staff and equipment necessary for the operation of the organisation. These are expenditure on personnel and equipment for the primary process (policy process) and for the support of the primary process (operations). In the delineation of equipment expenditure, a distinction is made between the broad and narrow definition. The distinction between supporting and primary processes is leading in the delineation of device expenditure. If only the expenditure on personnel and equipment of the supporting processes is considered as a device, this is referred to as the narrow definition. On the other hand, the broad definition is used if the expenditure on personnel and equipment of both the supporting and primary processes is considered as an apparatus. In the application, a distinction is made between Personnel and Material. The broad definition is applied in the case of Personnel and the narrow definition in the case of Materials. Staff – broad definition: All personnel expenses (including external hiring) of both primary and supporting processes are added to the central device item. This means, among other things, that the policy officers, guards, customs officers, tax telephone employees, information officers all belong to the device. Material – narrow definition: Only the equipment expenses of the supporting processes are added to the central device article. This means, among other things, that the desk computers, telephones, pencils, pens belong to the device. However, the electronic health record, the digital highway signs are not part of the device. These ICT resources are directly linked to the primary process. In the open data file, these expenses - as stated in the financial records - are further broken down into cost types.

Resources

Name Format Description Link
54 https://www.rijksfinancien.nl/sites/default/files/bestanden/open_data/2023_uitsplitsing_apparaat_in_kostensoorten.xlsx
8 https://www.rijksfinancien.nl/sites/default/files/bestanden/open_data/2023_uitsplitsing_apparaat_in_kostensoorten.csv
23 https://www.rijksfinancien.nl/sites/default/files/bestanden/open_data/2023_uitsplitsing_apparaat_in_kostensoorten.json
63 https://www.rijksfinancien.nl/sites/default/files/bestanden/open_data/2023_uitsplitsing_apparaat_in_kostensoorten.ods

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  • uitsplitsing-apparaat-kostensoorten-prinsjesdag-rijksbegroting-budget

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