Jaarstukken 2017 Jaarstukken 2017 Datum 18 mei 2018 2 3 Inhoudsopgave Inhoudsopgave .............................................................................................................................................. 4 Voorwoord ..................................................................................................................................................... 6 Leeswijzer ...................................................................................................................................................... 7 Herziening BBV ............................................................................................................................................. 8 Jaarrekening op hoofdlijnen ........................................................................................................................ 10 Jaarrekening 2017 in één oogopslag .......................................................................................................... 14 Kerngegevens.............................................................................................................................................. 15 Programma 0 | Bestuur en Ondersteuning .................................................................................................. 16 Modernisering dienstverlening................................................................................................................. 22 Programma 1 | Veiligheid ............................................................................................................................ 27 Programma 2 | Verkeer, Vervoer en Waterstaat ......................................................................................... 34 Programma 3 | Economie ............................................................................................................................ 38 Programma 4 | Onderwijs ............................................................................................................................ 41 Programma 5 | Sport, Cultuur en Recreatie ................................................................................................ 49 Programma 6 | Sociaal domein ................................................................................................................... 53 Programma 7 | Volksgezondheid en Milieu ................................................................................................. 62 Programma 8 | Volkshuisvesting, Ruimtelijke Ordening en Stedelijke Vernieuwing ................................... 68 Overzicht algemene dekkingsmiddelen ....................................................................................................... 72 Overhead, Vennootschapsbelasting en Onvoorzien ................................................................................... 74 Overzicht kosten overhead ...................................................................................................................... 74 Vennootschapsbelasting ......................................................................................................................... 75 Onvoorziene uitgaven .............................................................................................................................. 75 Paragrafen ................................................................................................................................................... 76 Paragraaf Lokale heffingen ..................................................................................................................... 76 Paragraaf Weerstandsvermogen en Risicobeheersing ........................................................................... 81 Paragraaf Onderhoud Kapitaalgoederen ................................................................................................ 89 Paragraaf Financiering ............................................................................................................................ 93 Paragraaf Bedrijfsvoering ........................................................................................................................ 98 Paragraaf OWO-samenwerking ............................................................................................................ 101 Paragraaf Verbonden Partijen ............................................................................................................... 104 Paragraaf Grondbeleid .......................................................................................................................... 113 Paragraaf 't “Hek” binnen het Sociaal domein ....................................................................................... 117 Paragraaf Streekagenda ....................................................................................................................... 120 Jaarrekening - Balans per 31 december 2017 .......................................................................................... 122 Balans per 31 december 2017 .............................................................................................................. 122 Jaarrekening - Overzicht van baten en lasten ........................................................................................... 125 Overzicht baten en lasten ...................................................................................................................... 125 4 Grondslagen voor waardering en resultaat bepaling ............................................................................ 127 Toelichting op de activa ......................................................................................................................... 131 Toelichting op de passiva ...................................................................................................................... 141 Programma 0 Bestuur en Ondersteuning .............................................................................................. 149 Programma 1 Veiligheid ........................................................................................................................ 151 Programma 2 Verkeer, Vervoer en Waterstaat ..................................................................................... 152 Programma 3 Economie ........................................................................................................................ 155 Programma 4 Onderwijs ........................................................................................................................ 157 Programma 5 Sport, Cultuur en Recreatie ............................................................................................ 159 Programma 6 Sociaal domein ............................................................................................................... 161 Programma 7 Volksgezondheid en Milieu ............................................................................................. 166 Programma 8 Volkshuisvesting, Ruimtelijke Ordening en Stedelijke Vernieuwing ............................... 170 Overzicht algemene dekkingsmiddelen ................................................................................................. 173 Overzicht kosten overhead .................................................................................................................... 175 Vennootschapsbelasting ....................................................................................................................... 177 Onvoorziene uitgaven ............................................................................................................................ 177 Begrotingsrechtmatigheid ...................................................................................................................... 178 Jaarrekening - overig ................................................................................................................................. 179 Overzicht incidentele budgetten ............................................................................................................ 179 Incidentele middelen van 2017 naar 2018 ............................................................................................ 183 Wet WNT ............................................................................................................................................... 185 Schatkistbankieren ................................................................................................................................ 187 Verantwoordingsinformatie specifieke uitkeringen (SISA) .................................................................... 188 SISA overzichten ................................................................................................................................... 189 Taakvelden overzicht ............................................................................................................................. 191 Controle verklaring ................................................................................................................................ 194 Bijlagen ...................................................................................................................................................... 195 Bijlage I: Lijst met afkortingen................................................................................................................ 195 5 Voorwoord VOORWOORD Met de jaarstukken 2017 bieden we u de verantwoording