At the request of the BADO committee, Improven prepared a guide to internal control frameworks at municipalities and provinces . developing The guide gives municipalities and provinces an outline of how they can think about the internal control framework most appropriate for them.
Many municipalities and provinces are in the process of further developing and expanding the in-control framework. A direct reason to further develop the in-control framework is the introduction of Regularity Statements. Although the content of the Compliance Statement is only a part of an overall in-control framework, municipalities and provinces run into questions that generally apply to an in-control framework when issuing Compliance Statements. What issues should we regulate? Who do we need to involve? How are we going to organise it? What do we actually want ourselves? In this search, we often link up with existing methods for carrying out risk management or (specialised) internal controls. This involves building on their own methods and the existing internal control frameworks. Whereas municipalities and provinces are always developing their own methodologies and frameworks in this search, and are in fact always confronted with the same questions and challenges in the process, the development of a single, more joint framework could, in the eyes of the Business Administration and Auditing at Decentralised Authorities Committee ( BADO), realise a further quality improvement and less fragmentation, but also more effective cooperation in auditing and faster training of employees.
The BADO committee asked Improven to investigate whether working with a single standard or uniform framework could support municipalities and provinces to properly and effectively set up, set up and get an internal control framework working, and to articulate this entirely in a handbook. This uniform framework is referred to as the Uniform Control Framework (UCF). This guide is the result of research carried out in consultation with the BADO Committee, for which talks were held with 14 municipalities and provinces.
The control framework can be found at: https://www.rijksoverheid.nl/documenten/rapporten/2023/02/01/handreiking-improven-uniform-control-framework