Custom dVi and dPi software for housing associations
Before 1 July, the annual accounts, the annual report, the housing report and the accountability data go to the minister and to the municipalities where you operate. Before 15 December, the overview of planned activities for the next five calendar years follows. Both submissions use a fixed template. The work lies in connecting them to your own administration.
What the law requires of you
The law requires an overview with accountability data for the reporting year, which also covers your affiliated companies. That overview is the dVi. Together with the annual accounts, the annual report and the housing report, it goes to the minister, the municipalities where you operate and the tenant organisations before 1 July. The annual accounts themselves are adopted within six months of the end of the financial year, with the property in them valued at current value.
Three more documents go to the minister by that same date: the assurance report, the auditor's report and a board statement on the dVi data. The supervisory board commissions this work. The protocol has three categories: an audit opinion, an assurance report on compliance with specific laws and regulations in the dVi, and an assurance report on the financial accountability, in which the auditor gives an opinion on each component.
The dPi runs on a different clock. By 1 April at the latest you request consultation with the municipalities and the tenant organisations on the implementation of their housing vision, you ensure they have your overview of planned activities by 1 July, and you submit that overview before 15 December, again with a board statement. It looks five calendar years ahead and includes your affiliated entities.
How we build this
The dVi isn't a report you write but a data model you fill in. Whatever doesn't come out of that model goes through a worksheet, and that's where the difference with the annual accounts begins.
The templates are fixed in the annexes to the regulation and are revised for each reporting year. We rebuild the fields and calculation rules, so a new year becomes a setting.
Property, contracts, rents, maintenance costs and loans are already in your systems. What's there is retrieved rather than retyped.
DAEB and non-DAEB run through the balance sheet, the profit and loss account and the cash flow statement. That allocation belongs at the level of the individual item, not in a balancing entry.
An owner and a status for each component, so that well before the deadline you can see what is still open and where the auditor can already start reviewing.
What the software actually does
The way the dVi is built carries everything. What you add on top depends on the number of integrations and on how much is currently done by hand.
Populating the dVi from your administration
Tables and fields following the model for the reporting year, populated from the source. The core process stays in your housing association software.
Reconciliation with the annual accounts
Every item points back to the line it came from. For the quantitative accountability section, that is the first thing the auditor asks for.
Two deadlines side by side
The dVi by 1 July, the dPi by 15 December. The multi-year budget that feeds the dPi comes from your maintenance planning.
The auditor's documents in one place
Audit opinion, two assurance reports, auditor's report and management statement, each in its place per reporting year.
Connecting to your existing systems
Property, finance and loans usually sit in different packages. We retrieve what is there through integrations with your property management.
Who changed which figure, and when
A correction after the first draft is normal. It becomes untraceable when it is not recorded who made it.
Who we build for
The task varies greatly with the size and structure of your organisation. Four situations.
Smaller housing associations
No separate planning and control department, yet the same information request as the largest housing association. The gain lies in the re-keying between your rental administration and the model.
Housing associations with affiliated entities
The dVi and the dPi also cover your affiliated enterprises, and the split between DAEB and non-DAEB runs through everything. That calls for allocation at the source.
Valuers and valuation firms
Market value comes partly from an external valuation on a three-year cycle, and the beleidswaarde (policy value) carries a standard obligation for labels E, F and G. See also property software and the energy label app.
Accountants and advisers
You carry out the protocol or support it. One working environment per housing association saves the annual search for supporting evidence. See also audit software.
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Models and protocols are revised for each reporting year. Fields, calculation rules and checks should be configurable rather than hard-coded.
If you want to see which homes change segment after a new label or a new WOZ value, take a look at our calculation tool for the housing valuation system.
Why Appfront
The reconciliation is the real work
We record for each item where it came from. Without that trail, every question from the auditor turns into a search through last year's spreadsheets.
Two deadlines, one administration
We build the dVi and the dPi on the same data. That prevents your December forecast from using different assumptions than your July accountability report.
We don't replace your core package
The core process stays where it is. We build the layer on top that compiles and submits the accountability reporting.
We don't sign anything off
The opinion on your figures rests with your auditor and the Dutch Housing Associations Authority (Autoriteit woningcorporaties). We build the record-keeping that opinion relies on.
Security and privacy
A dVi contains your entire portfolio, your loans and your allocations, with data that can be traced back to households. The income data attached to an allocation should not be available more widely than necessary. We set access per role and per section, give an external auditor only their own scope, and log every access.
For this topic, the traceability of a figure is the whole point. A number that can still change silently after the fact makes the assurance report worthless. We record every change with a timestamp, the person responsible and the previous value, freeze a section as soon as it has been signed off, and turn a correction into a visible correction alongside the original value. How we handle security ourselves is set out in our information security policy; external reports go through our coordinated vulnerability disclosure policy.
Frequently asked questions about dVi and dPi
The dVi is the accountability information on a closed financial year: the overview of data that the Housing Act requires alongside the annual accounts. The dPi is the forecast information: the overview of planned activities for the next five calendar years. The first looks back, the second looks ahead, and both also cover the companies affiliated with you.
The annual accounts are adopted within six months of the end of the financial year. Before 1 July, the annual accounts, the annual report, the housing report and the dVi go to the minister, to the municipal executives (mayor and aldermen) of the municipality where you are based and of the municipalities where you operate, and to the tenants' organisations and residents' committees. The dPi goes to almost the same group before 15 December. The deadline for that is 1 April: you must request consultation by then at the latest.
Before 1 July: the assurance report, the auditor's report and a management statement accompanying the dVi data. The protocol distinguishes three categories: the auditor's opinion on the annual accounts and management report, an assurance report on compliance with specific laws and regulations in the dVi, and an assurance report on the quantitative accountability. Housing associations with more than 5,000 rental units have been classed as public-interest entities since 1 January 2020.
Via the SBR-wonen portal. The data request is available there, and the file with its attachments goes in one go to the parties that request it: the Authority for Housing Associations, the Social Housing Guarantee Fund and the ministry. Aedes receives benchmark information. Behind it sits a standardised data model, which means your own definitions must align with it.
The law requires accounts in which the assets and liabilities of services of general economic interest are recorded separately from those of other activities, with an exception for smaller institutions below a turnover threshold. That same separation carries through into the notes to the annual accounts and into the dVi. In practice, it is a second dimension on almost every item.
Supervision focuses on lawfulness, governance, financial continuity and socially earmarked assets, among other things. The data feeds the risk-based assessment of each housing association, the outcome of which ends up in a supervision or lawfulness letter. The Authority and the Guarantee Fund use a joint assessment framework for this; the Guarantee Fund uses the same dPi and dVi to set the guarantee ceiling.
The minister can assess the documents and send their opinion to you and to the municipal executives concerned. If compliance still does not follow, the law provides for an instruction and, in addition, a penalty payment order or an administrative fine. More immediately, the Guarantee Fund may ask for clarification and for an amended dPi or dVi.
Your housing association software covers the primary process: letting, collecting rent, managing maintenance. This module covers the accountability that is built from it. The app for your property portfolio covers the moment an observation is made. Three different things that fit together.
Do you know where the figure in your dVi comes from?
Take one item from the latest dVi and ask which line in the annual accounts lies beneath it. If that takes longer than an afternoon, every question from the auditor will cost the same next year. We build this as a standalone module and as part of a broader custom software development project.