The control system of the regional body

Management control is a set of procedures that make it possible to monitor and evaluate the achievement of objectives and guidance notes and letters. It relies on dashboards and analytical accounting.

​​​Administrative and budgetary control is exercised by financial inspectors.

Internal control includes internal control specific to a business area, control of commitments and liquidations, accounting control and financial control.

These controls are mainly carried out on a preventative basis, i.e. before expenditure is incurred and can be of different types: preventive control, detective control, manual control, computerized control and management control.
 

• Domain-specific internal control aims to ensure that regional public authorities carry out their activities in an appropriate and legal manner. Controls should help prevent and detect irregularities, ensure transparency and efficiency in the awarding of subsidies and enforce the law on public procurement. These control activities make it possible to guarantee the transparency of public services. Monitoring of commitments and liquidations. Through a commitment, a public service reserves financial resources for future expenditure. Liquidations are the actual transactions or payments by which an administration settles its financial obligations.
• Commitment and liquidation controllers ensure that these are carried out correctly, without exceeding appropriations. ​​They also issue a visa for the approval of contracts and public procurement as well as for decisions to award subsidies before their notification. 
• Accounting control aims to ensure that revenues and expenditures are recorded correctly and reliably in an account or accounting documents and that the Region's assets are protected. 
• Financial control makes it possible to ensure a posteriori that regional organizations, via their accountant-treasurers and agents, comply with the legal and regulatory requirements applicable to them as well as respect for the economy, legality and regularity of operations. cash flow made.

Internal audit is an independent and objective evaluation activity. Its objective is to improve the functioning of the organization. Internal audit mainly examines and evaluates the operation, effectiveness and efficiency of internal control.

The main difference between internal audit and internal control is who is responsible for it.

• Internal control is an ongoing process that is the responsibility of an organization's managers. Indeed, they implement work methods and procedures, create information and reporting systems and provide the necessary supervision. Control is integrated into the measures, methods and means by which the SPRB achieves objectives and manages risks: approval, authorization, control, separation of tasks, budgetary monitoring processes, etc.
• An internal audit is an independent assessment. Its objective is to check whether internal control is functioning correctly. This is done through random checks in the different departments. Thanks to these recommendations, the SPRB improves risk management and the operation of the internal control system it uses.

An independent external service provider carries out an audit every year. This third party evaluates the financial situation of the SPRB and controls the budgetary, accounting and financial operations of the Region and the public bodies that depend on it. For the SPRB, this external auditor is the Court of Auditors.

Who controls the spending of different organizations within the Region? Who ensures that the released funds are properly spent? The control system of the Brussels Regional Public Service (SPRB) is made up of several elements.