RJ 660: the annual reporting of educational institutions
Schools account to the minister, parents and the community. The Education Reporting Regulation (Rjo) and RJ 660 determine how, regardless of size.
The short answer
RJ 660 applies to publicly funded Dutch educational institutions under the Education Reporting Regulation (Rjo). Title 9 applies by analogy except sections 1, 10, 11 and 12, so without size exemptions. The financial year is the calendar year, IFRS is not permitted, and the board submits the annual reporting to DUO before 1 July.
Updated 30 October 2026
Key facts
| For whom | Publicly funded schools and institutions in primary, secondary, special, vocational (mbo) and higher education; regional partnerships for inclusive education by analogy |
| Legal basis | Education Reporting Regulation (Regeling jaarverslaggeving onderwijs, in force from 15 April 2026), art. 2: Title 9 without sections 1, 10, 11 and 12 |
| Financial year and system | Calendar year; Dutch and euro; no IFRS (art. 3(b), (c) and (m) Rjo) |
| Submission | Before 1 July to DUO, also via SBR; public before 1 July and available for seven years (art. 3(b) and art. 5 Rjo) |
| Guideline | RJ 660 in the 2025 version; unchanged for 2026 and 2027 |
The Rjo as the basis
The competent authority of a school prepares the annual reporting: annual accounts, management report and other information. If one board maintains several vocational institutions or universities of applied sciences, it does so per institution (RJ 660.103 and 660.104). The rules come from the Rjo; RJ 660 elaborates them, alongside the other chapters of the bundle, in particular 400 and 640.
Title 9 of Book 2 of the Civil Code applies by analogy to the annual reporting, with the exception of sections 1, 10, 11 and 12, all this insofar as this regulation does not provide otherwise.
Section 11 contains the size exemptions. A small primary school foundation therefore prepares, like a university, full annual accounts and a management report, with one relief: if the sum of the income of a competent authority in primary or secondary education is at most € 15.000.000, it may prepare a compact management report (art. 3a Rjo; RJ 660.502). A board that also provides vocational or higher education does not have that choice.
The Rjo prohibits annual accounts under IFRS (art. 3(m) Rjo; RJ 660.105). And because the school makes its annual reporting public by law, with Title 9 as the basis, the exception of art. 2:360(3) DCC will as a rule prevent it from also falling under Title 9 as a commercial foundation.
Accounting treatment: state contributions, staff and buildings
- Normative state contribution. The school recognises the structural contribution from OCW (the Ministry of Education) in full as income in the year to which the award relates (RJ 660.205).
- Non-normative state contribution. A contribution with a purpose stated in the decision follows RJ 274: as an operating grant in the year of the costs, or as an investment grant (RJ 660.206). An operating grant appears in the statement of income and expenditure under the state contributions.
- Staff. Costs of the Bapo and the senior citizens scheme are period costs. Saved leave from agreements on sustainable employability or reduced working hours for seniors is a liability on the balance sheet, insofar as it can later be taken or cashed in (RJ 660.207 and 660.208).
- School buildings. In primary and secondary education the school is often the legal owner, but the building reverts to the municipality at the end of use. The building is then usually not on the balance sheet. Replacement of components is then major maintenance, and for all major maintenance the school chooses one method: capitalise or a maintenance provision (RJ 660.201 and 660.202, with RJ 212).
Presentation and notes
- Balance sheet, statement of income and expenditure, cash flow statement and a series of notes according to the models in the appendix of RJ 660 (art. 3(g) Rjo; RJ 660.301 and 660.504).
- Equity split into public and private funds according to model D. What the school cannot demonstrate as private counts as public (RJ 660.303, a firm statement).
- The budget next to the actual figures, with an analysis of the differences, and where necessary a comparison with the previous year (RJ 660.308 and 660.309).
- Segmentation per competent authority and per education sector, with a statement of income and expenditure per segment that reconciles with the total (RJ 660.305 to 660.307).
- Related parties according to model E, with, for foundations and associations the school decides on, also equity, result and income and whether the school has made itself jointly and severally liable (RJ 660.401).
- OCW grants according to model G, grants per main group of providers, and the WNT data (RJ 660.403, 660.404 and 660.406).
The management report goes further than for a company. It contains a multi-year outlook over three years, or five years for large investments, with risk management and internal supervision (RJ 660.512), and a treasury report under the Regulation on investing, borrowing and derivatives OCW 2016 (RJ 660.515). Universities of applied sciences, universities and vocational institutions also report on their student funds.
Case: Stichting Openbaar Basisonderwijs Rivierland
Stichting Openbaar Basisonderwijs Rivierland (fictitious) is the competent authority of six primary schools. In 2026:
| Item | Facts | Treatment 2026 |
|---|---|---|
| Normative state contribution | Awarded for 2026: € 12.900.000 | Income € 12.900.000 |
| Non-normative contribution | € 300.000 for a two-year project; in 2026 € 120.000 in costs | Income € 120.000; € 180.000 received in advance, explained in model G |
| Other income | Municipality, rental of rooms, parental contributions | Income € 1.180.000 |
| Total income | € 14.200.000 | |
| Major maintenance | Buildings not on the balance sheet (municipality's claim right); allocation under the multi-year maintenance plan € 250.000, expenditure on roofs and installations € 210.000 | Provision from € 1.100.000 to € 1.140.000 |
| Equity | Parental contributions and sponsorship demonstrably private | Public € 3.400.000, private € 260.000 |
With € 14.200.000 in income, Rivierland stays below € 15.000.000 and may prepare a compact management report. Full annual accounts, a cash flow statement and an auditor's report remain necessary, because the size exemptions do not apply. Before 1 July 2027 the board submits the 2026 annual reporting to DUO and puts it on the website.
Combination with healthcare and the largest component
If a legal entity provides education and healthcare or youth care, the Rjo looks at net turnover over two consecutive years. If education is the largest part, the Rjo applies; if healthcare is the largest part, the Regulation on public annual reporting under the WMG, and for youth care alone the regulation for the Youth Act (art. 5a and 5b Rjo; RJ 660.101). An academic hospital always falls under the healthcare regulation. See RJ 655.
Status per financial year
RJ 660 took its current form for reporting years from 2025, after amendments to the Rjo of November 2023 and April 2025; the appendix with minimum requirements for the compact management report was added (RJ-Uiting 2025-6). For financial years 2026 and 2027 the chapter is unchanged. The Rjo itself was last amended with effect from 15 April 2026; for each set of annual accounts, check the version that applies to the reporting year.
Schools and Jaarrekening.io
Jaarrekening.io does not know the Rjo models and does not prepare annual reporting for DUO. A school foundation can be created in the app only for bookkeeping, without the annual accounts route. For a commercial subsidiary of a school board, such as a BV (private limited company) for contract education, the regular route may fit.
Sources
Frequently asked questions
May a small primary school prepare abridged annual accounts?
No. The Rjo declares section 11 of Title 9, with the size exemptions, not applicable (art. 2 Rjo). Every educational institution prepares full annual accounts and a management report; only the management report may be compact if the income of a competent authority in primary or secondary education is at most € 15.000.000.
When must a school board submit the annual reporting?
Before 1 July of the year after the reporting year, to DUO (art. 5 Rjo). The board also makes the annual reporting public before 1 July and keeps it available for at least seven years (art. 3(b) Rjo).
How does a school account for the normative state contribution?
In full as income in the year to which the award relates (RJ 660.205). A non-normative contribution with a spending purpose follows RJ 274, as an operating or investment grant.
Is the school building on the balance sheet?
In primary and secondary education usually not, if the municipality holds the economic claim right at the end of use. Expenditure on replacement is then major maintenance; the school chooses one method for all major maintenance: capitalise or a provision (RJ 660.201 and 660.202).
May an educational institution apply IFRS?
No. Art. 3(m) of the Education Reporting Regulation prohibits annual accounts under the IFRS endorsed by the EU (RJ 660.105).
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