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Financial production accounting audits for Wmo (Social Support Act) and Jeugdwet (Youth Act)

1st of April is a significant date in the calendar for healthcare providers providing care under the Social Support Act (Wmo) and Youth Act. 
The financial production accounting statements for the Wmo (Social Support Act) and the Youth Act must be submitted to the Local Authorities before the 1st of April.

Social Support Act (Wmo)

The Wmo determines that Local Authorities ensure that people (with disabilities or mental health problems) can continue to live at home and participate in society as long as possible. Local authorities are responsible for supporting people who are not independently self-sufficient. For example:

  • supervision and day care
  • respite care
  • a place in a protected living environment for people with psychological disorders
  • shelter for the homeless and in cases of domestic violence

This includes appropriate support enabling people to perform the necessary general daily living undertakings such as getting in and out of bed, dressing and undressing, eating, drinking, taking exercise and doing the housework.

Youth Act

The Youth Act determines that Local Authorities are responsible for youth assistance. They can organize care closer to residents, in conjunction with supporting families with work, income and debt.

Local Authorities are responsible for making all forms of youth assistance and support available to young people with a disability, disorder, condition or developmental problems. For example, help at home with family problems, as well as child and adolescent psychological and behavioural problems.

Local Authorities should in any case:

  • advise the young people which type of help is the best fit
  • choose the right form of youth aid together with the young people
  • ensure that the youth assistance chosen is actually available

Care Providers

Local Authorities do not offer this care themselves. They outsource it to healthcare providers. Local Authorities within a region allocate this jointly (in South-East Brabant, for example, the regions A2 local authoritiesBOV-Kempen Local Authorities and Dommelvallei+ and Peel Local Authorities).

Some healthcare organizations offer both domains (Wmo and Youth Act), while others specialize in either the Wmo or Youth Act areas. Healthcare organizations may operate in multiple regions.

With the formulation and implementation of prevention, monitoring and enforcement tasks, the Local Authority ensures that health care providers effectively use their resources to provide care and support to care-dependent citizens.

An element of this is to provide the financial production accounting that healthcare institutions are required to submit to Local Authorities annually by April 1 for the previous year.

A number of product categories have been established with corresponding rates that healthcare organizations charge to the Local Authority for Wmo (Social Support Act) and Youth Care. These may however vary per region.

Financial production accounting

The financial production accounts must be submitted separately for each domain (Wmo and Youth Act) and for each region.

The financial production accounts offer an overall summary for each region, in which financial accountability is provided for each Local Authority within that region. Per LA, per product code, the total amount is included in the accounting and added to the total amount of care charged per Local Authority. Together, the amounts per LA make up the total amount per domain per region. If the total amount of the financial production accounting per domain (Wmo or Youth Act) and per region exceeds €125,000, it must be accompanied by an auditor’s report. Thus, a healthcare provider may need to provide multiple audit reports (if they offer multiple domains and/or operate in multiple regions).


The purpose of the audit, is to provide assurance to the healthcare provider and the Local Authority, concerning the financial production accounting at the aggregate level per domain.

The auditor should follow the auditing protocol established for this purpose. However, although the audit takes into account a spread of audit work across all the Local Authorities involved, the auditor’s assessment focuses on the financial production accounting at the aggregate level. The auditor does not provide an assessment on the individual financial production accounting submitted by the healthcare provider for each Local Authority. He does, however, issue a report of findings to individual Local Authorities in exceptional cases.

The four aspects for LA’s financial legitimacy that the auditor tests for are:

  • The right to provide care
  • Determining the scope of care
  • Declaration requirements
  • Demonstrating delivery of care

For the auditor, the review criteria are accuracy, financial legitimacy and delivery of healthcare products. The auditor tests:

1. Arithmetical accuracy
2. Production accuracy
3. Rate accuracy
4. Production delivery

Rubicon Chartered Accountants

Rubicon Chartered Accountants has extensive experience in auditing financial production records. We also perform this audit for clients of administrative offices or accounting firms, who may not or do not want to perform this audit themselves.

If you, as a care provider or fellow service provider, would like more information on the audit of financial production accounting, Wmo and Youth care, or if you have any questions concerning this matter, please contact Wilco van der Po (+31 (0)40-235 34 30 of via

Do you require more information?

Please contact our tax consultants.

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