Table 1 Criteria for the agency status...

Table 1

Criteria for the agency status 1992–2018

	Agencies should have
Year	Cr. 1	Cr. 2	Cr. 3	Cr. 4	Cr. 5	Cr. 6
	A specific governance model	Measurable products and services	An administration capable of producing specific management criteria	Full cost information and cost systems	Performance and efficiency measurement	To comply with other criteria
1992–1994	X	●	X	X	●	X
1995¹	X	● in quantity and quality	●² based on accrual accounting	X by insight in budgeted and actual costs of production³	● a real option to work more efficiently must exist	X
1998⁴	● entity should have an external system of planning and control, connected to an internal system of planning and control	● based on described business processes	● based on accrual accounting⁵	● explicitly related to Cr. 2	● by using full cost information per product or service and one or more specified quality indicators	X
2000⁶	● entity should have an external system of planning and control, connected to an internal system of planning and control	● based on described business processes	● based on accrual accounting, agency has to comply with three conditions	●	● by using full cost information per product or service and one or more specified quality indicators	● an executed scenery analysis⁷
2002⁸	● by an available external system of planning and control, connected to an internal system of planning and control	● based on described business processes	● based on accrual accounting, agency has to comply with five conditions	●	● by using full cost information per product or service and one or more specified quality indicators	● an executed scenery analysis, showing all organizations having a governance relation with the agency

	Implicating governance and budgeting on quality, quantity and full costs					Application of risk management
2007⁹	● contractualism and result-based steering, including incentives to more efficient production	●	● based on accrual accounting, compliant with five conditions	● calculating with all costs (direct and indirect)	● by using - agreements in advance and afterward about performance - audits and benchmarking - full cost information (long- run development)	X
2011¹⁰	Equal to 2007	Equal to 2007	Equal to 2007	Equal to 2007	Equal to 2007	X
2012¹¹	● contractualism and result-based steering, including incentives to more efficient production	●	● based on accrual accounting or cash accounting	X (only linking financial expenditures to performances)	● by producing more efficiently than under its former status demonstrating how this will be achieved over the next five years	● a business volume of more than € 50 mln a sufficient level of quality of the financial profession and management
2018¹²	● contractualism and result-based steering, including incentives to more efficient production	●	● based on accrual accounting, but only when there is a depreciation rate of at least 5% of the average business volume in the last 3 years, otherwise cash accounting	X linking financial expenditures to performances	● by producing more efficiently than under its former status demonstrating how this will be achieved over the next five years	● a business volume of more than € 50 mln a sufficient level of quality of the financial profession and management

	Agencies should have
Year	Cr. 1	Cr. 2	Cr. 3	Cr. 4	Cr. 5	Cr. 6
	A specific governance model	Measurable products and services	An administration capable of producing specific management criteria	Full cost information and cost systems	Performance and efficiency measurement	To comply with other criteria
1992–1994	X	●	X	X	●	X
1995¹	X	●in quantity and quality	●²based on accrual accounting	X by insight in budgeted and actual costs of production³	●a real option to work more efficiently must exist	X
1998⁴	●entity should have an external system of planning and control, connected to an internal system of planning and control	●based on described business processes	●based on accrual accounting⁵	●explicitly related to Cr. 2	●by using full cost information per product or serviceand one or more specified quality indicators	X
2000⁶	●entity should have an external system of planning and control, connected to an internal system of planning and control	●based on described business processes	●based on accrual accounting, agency has to comply with three conditions	●	●by using full cost information per product or serviceand one or more specified quality indicators	●an executed scenery analysis⁷
2002⁸	●by an available external system of planning and control, connected to an internal system of planning and control	●based on described business processes	●based on accrual accounting, agency has to comply with five conditions	●	●by using full cost information per product or serviceand one or more specified quality indicators	●an executed scenery analysis, showing all organizations having a governance relation with the agency

	Implicating governance and budgeting on quality, quantity and full costs					Application of risk management
2007⁹	●contractualism and result-based steering, including incentives to more efficient production	●	●based on accrual accounting, compliant with five conditions	●calculating with all costs (direct and indirect)	●by using- agreements in advance and afterward about performance- audits and benchmarking- full cost information (long- run development)	X
2011¹⁰	Equal to 2007	Equal to 2007	Equal to 2007	Equal to 2007	Equal to 2007	X
2012¹¹	●contractualism and result-based steering, including incentives to more efficient production	●	●based on accrual accountingorcash accounting	X(only linking financial expenditures to performances)	●by producing more efficiently than under its former status demonstrating how this will be achieved over the next five years	●a business volume of more than € 50 mlna sufficient level of quality of the financial profession and management
2018¹²	●contractualism and result-based steering, including incentives to more efficient production	●	●based on accrual accounting, but only when there is a depreciation rate of at least 5% of the average business volume in the last 3 years,otherwisecash accounting	Xlinking financial expenditures to performances	●by producing more efficiently than under its former statusdemonstrating how this will be achieved over the next five years	●a business volume of more than € 50 mlna sufficient level of quality of the financial profession and management

Note(s):● = obligated X = not mentioned

¹ Formally described in 1994 by the 6th amendment of the national accountability law: Tweede Kamer, 1993–1994, 23.769, nr.3. Exception is the obligation to use accrual accounting, which was extra amended by the Parliament while debating the 6th amendment: Tweede Kamer, vergaderjaar 1994–1995, 23,796, nr. 39, pp. 2,704–2,705.

² Secured by a consented auditor's certificate.

³ Full cost information or cost system is not mentioned.

⁴ Verder met resultaat; het agentschapsmodel 1991–1997, Ministerie van Financiën, April 1998.

⁵ Only mentioned in the national accountability law.

⁶ Tweede Kamer, vergaderjaar 1999–2000, 26,541/26,627, nr. 70, 10 februari 2000, pp. 17–19. In fact, the criteria were more specified than in 1998 and presented in this table.

⁷ A scenery analysis shows the environment of an agency in terms of roles (principal, agent, owner, funder and supervisor) and responsibilities (decision-making, funding and consuming). Hereby, also funding sources and information channels are discussed (refer to Tweede Kamer 1999–2000, 26,541/26,627, 10 februari 2000).

⁸ Tweede Kamer, 2002–2003, 28,737, nr.1. 16 December 2002.

⁹ Regeling Baten-Lastendiensten, 2007

¹⁰ Regeling Baten-lastendiensten, 2011

¹¹ Regeling Agentschappen 2012

¹² Regeling Agentschappen 2017

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