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Explanatory notes to the Statement of Income and Expenditure

Results

In 2014, there was a negative result of  -€ 0.6 million. The main elements leading to this result are:

  • At balance, the result from the ordinary operations was € 0.0 million, including a bridging contribution for laboratory activities from the owner;
  • There was a negative result on the projects of € 0.9 million and a positive result because of the lower expenditure of €1.2 million in health programmes financed under the Exceptional Medical Insurance Act;
  • A contribution to provisions of € 1.6 million and a release of € 0.7 million;
  • Expenditure of € 1.9 million for activities funded from the general reserve;
  • Various positive windfalls of € 1.2 million;
  • Preparation expenditure for SSC Campus of € 4.2 million;
  • A contribution from the owner of € 4.9 million to cover overflow costs from 2013.

In 2013, it was difficult to achieve sufficient cover for the laboratory activities, and the tariff was not sufficient to cover the total costs. In 2014, further agreements were made with the owner and the primary clients so that the conditions were met for result neutral operations starting from 2015.

Income

Income from the partner ministry comprised a contribution from the Ministry of Health, Welfare and Sport (VWS) as the owner of the strategic research programme and several specific contributions (€ 29.0 million), and from VWS clients (€ 130.0 million). Income was about € 12.7 million higher than budgeted as a result of compensation from the owner of € 9.5 million for expenditure and additional assignments for VWS clients (about € 3.2 million).

Income from other ministries included a contribution from the Ministry of Infrastructure and the Environment (DG Environment and International; Inspectorate Environment and Transport) for regular research and advisory programmes, and for additional assignments (€ 47.4 million). The contribution from the Ministry of Economic Affairs was for regular research and advisory programmes (€ 10.8 million). There was a contribution from other ministries for activities carried out (€ 6.0 million).

The income resulted from the activities carried out. Income from other ministries was € 8.9 million higher than budgeted, mainly the higher income from the Ministry of Infrastructure and the Environment. The income was € 10.5 million higher than budgeted. This was mainly the result of under-spending in the previous years in multi-year projects, for which, in consultation with the client, extra work was carried out in 2014. 

The income from third parties comprised projects financed by national and international clients, such as the EU and WHO (together € 14.4 million). In addition, there were invoiced costs under AWBZ for implementing the National Immunisation Programme and the national heel prick screening (€ 93.8 million), and for vaccines for the Central Registration of Inoculation of Asylum Seekers (€ 0.9 million).

Income from third parties included € 6.3 million for activities, such as travel vaccinations and special diagnostics. In addition to the lower income from projects financed by other national and international clients, the income was lower than budgeted because facility services to third parties were taken over by other organisations on the Antonie van Leeuwen site (ALT). The budget included a financial flow for services to NVI, PBL, PDALT and BBIO, which largely disappeared because provision of these services has been taken over by PDALT.

Because of their incidental nature, interest received and releases from provision were not budgeted.

Expenditure

In 2014, the personnel cost was € 6.2 million higher than budgeted because more capacity was required to meet the production demand. The total personnel cost, which included own personnel, other personnel costs, and contracting to other government organisations, was higher than budgeted (€ 2.3 million) because of an increase in the number of full-time employees at RIVM (from about 1,344 at the end of 2013 to 1,380 at the end of 2014). This personnel increase is related to a redirection from payroll contracts to employee contracts.

In addition, the cost of contracting external personnel was € 3.9 million higher than budgeted million. While about 10% contracted personnel was budgeted, this was finally 13.5%. The main reasons for this increase in contracted external personnel are:

  • a larger number of contracted personnel were employed on the population screening programmes because of caution in appointing more own personnel in the light of the on-going reorganisation with changes in work locations;
  • the preparation for setting up and starting SSC Campus, under the responsibility of  DG RIVM,  a cooperation between RIVM and KNMI for ICT services;
  • flexible capacity for research and advice projects;
  • setting up and fulfilling the coordinated purchasing function for laboratory requirements by the participating ministries.

The main reason for the lower material costs of € 6.0 million was a decrease in rent paid for the ALT terrain of about € 6.7 million. This decrease is related to the loss of rent from third parties with the transfer of these services to BBIO.

Depreciation increased as a result of the increased investment in 2014 compared to 2013 (€ 0.4 million), but was less than foreseen in the budget (€ 1.1 million) because of the larger proportion of fully depreciated assets that can no longer by depreciated.

The provisions in 2014, such as for personnel coats (€ 1.1 million) and loss-making projects (€ 0.5 million), were not budgeted but are in line with 2013 and as such are not an exceptional expenditure.

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