en

More specifically the control system consists of:

Internal control

  • Specialist internal control

Internal control is carried out by each managing authority or autonomous governmental institution on the basis of written procedures. This internal control consists of a specialised internal inspection, inspection of the commitments and settlements, bookkeeping inspection, and an inspection for sound financial management.

As far as specialised internal control is concerned many categories of inspection activities may be named, such as preventative controls, investigative controls, manual controls, computerised controls and management controls. Examples are the management sheets, direct supervision of an activity or function, information processing, physical inspections, performance indicators, separation of functions, approval, the review, data comparison, verification codes, etc. Specialised internal control takes place during the allocation and the control of subsidies and during the control of compliance with the law governing government resources.

The control of the allocation and use of subsidies applies to those subsidies allocated by the regional entity or by a legal person  that is either directly or indirectly subsidised by the regional entity. The control of compliance with the law governing government resources applies to those resources allocated by the regional entity.

  • The control of commitments and settlements

The control of commitments and settlements is carried out by Controllers of the commitments and settlements. These issue a visa to implemented commitments and settlements that are charged to the budget, in order to ensure that the credits for commitments and settlements are not exceeded. In addition they issue a visa in notification of the approval of contracts and government contracts as well as the decisions to grant subsidies before these are notified.

  • Bookkeeping inspection

The bookkeeping inspection is a set of bookkeeping procedures aimed at maintaining the accuracy and reliability of the records in the accounts and in other bookkeeping documents and to protect the patrimony.

  • Inspection of sound financial management

Inspection of sound financial management consists of a set of procedures to guarantee that the objectives are achieved in an economical, efficient and effective manner and that the budget credits are only spent on the identified goals and within approved limits. At a minimum the inspection consists of the control of regional subsidies with regard to sound financial management.

Management control

Management control consists of a set of procedures to supervise the quantification and measurement of the objectives and policy documents. It is based on the performance indicators and analytical accounting.

Administrative and budgetary control;

Administrative and budgetary control is carried out by finance inspectors.

The internal audit

The internal audit consists of activity that is both independent and objective, and acts as a safeguard and to provide advice, whereby the mission is to improve the workings of the organisation, thus providing additional value. The role of the internal audit is mainly to investigate and evaluate the working, effectiveness and efficiency of the internal control.