You have been awarded WBSO for what we call "intended development" in WBSO terms. You have submitted plans for the development of products, production processes, or software. As with the awarded hours, you must be able to demonstrate retrospectively how the development ultimately proceeded.
It must be easy to verify which employee spent time on WBSO activities on which day. A link must then be established with the project progress, which is administered separately.
More infoIn addition to hours and progress, there are a number of other matters that must be included in proper WBSO administration. For example, at the end of the year, you must report the hours worked and the BSNs of the employees who performed the work.
More infoIt must be easy to verify which activities you and your employees have performed on the projects for which you received WBSO. What happened when, and who did it? To what extent did it go as expected?
More infoWBSO administration in outline - Verification by RVO.nl - Latest changes to the scheme - Avoid the following mistakes - Hours that do not count - When are you considered a start-up for the WBSO - WBSO Vectrix administration folder - WBSO Manual RVO.nl
By law , the nature, content, and progress must be easily and clearly derivable from the records. The project records must be updated within two months after the end of each calendar quarter. In the event of an audit, you will have to demonstrate which development activities were carried out and when, and how this is reflected in the progress of the entire project.
When it comes to project administration, it is also helpful to align as much as possible with your existing administration. For example, if you have submitted a software project, you likely use version control systems (SVN, GitHub) and/or issue tracking systems (Jira). As long as these show what happened when (and preferably by whom), you are well on your way. Other methods for tracking project progress may also be suitable. However, keep in mind that for the WBSO, it concerns the (programming) technical challenges in the project and the solution you are seeking or have found for them.
In any case, it is wise to periodically describe the progress in a short piece of text. What has been worked on in the past period, what problems have you encountered, and what solutions have been found or will still be tried? If you can also link in that report to the people who did the work and when you deployed the purchased assets (if you included costs and expenses specified in the application), then a large part of the (potential) audit work is already covered. And experience shows that structured reports sometimes provide unexpected insights into the project progress, which is then an additional benefit for yourself.
It is often clarifying to save various documents. Think, for example, of reports, summaries, sketches, drawings, photos (such as of prototypes), the prototypes themselves, measurement reports, calculations, screenshots, pieces of code, emails, meeting minutes, and the like. Set up a tray or create a separate folder for your computer and store items there that might be interesting or illustrative. These will also be useful when you write your progress report.
The auditor wants to be able to verify that the work described in the application has been done within your company, that this work was performed during the period covered by the application, and by personnel on your payroll. Be aware that it is often not apparent from the result (a prototype, a piece of software) when the technical challenges involved in its creation came into play. You must be able to demonstrate this background so that the auditor can determine when the development work was completed. Conversely, we often encounter situations where an entrepreneur presents a product on their website as if it were already in production, while the development work is still fully underway. You will also need to be able to explain this. An auditor must therefore be able to see the connection between the application, what you can demonstrate regarding project progress, and what is evident from the time records.
A chronological progress report often proves useful for gaining your own insights as well.