CAF & Internal Control in the Municipality of Anderlecht
(Brussels)
– Strengthening Governance and Service Delivery trough a multi-framing approach
12-06-2025Barbara
Metcalf
Agenda of the meeting
• I. Introduction
1. How CAF and internal control has been combined to create a framework that help improving local performances ?
2. How we blend CAF approach (self-assessment / participant commitment based on choice / enablers and results) into our approach and make this combination support our goals (as strategic unit within the administration) ?
• II. Methodology - Mixing frames for a more comprehensible approach
• III. Methodology – Practical implementation
3. What are the benefits of using a TQMT such as CAF in a local municipality within the internal control system implementation ?
• IV. Advantages of using CAF as tool in our approach
4. In what ways does CAF contribute in Anderlecht to create an internal organizational culture that embraced a citizenoriented way of working?
• V. Examples of actions inspiring by CAF& others frames
• VI. Conclusions
I. Introduction
Some facts about our administration
• One of the 19 municipalities of Brussels
• 17,74 km² surface / a large variety of landscapes (city-rural-…)
• More than 126,000 inhabitants (1-1-2024)
• 1700 workers
• Location of some of the most beautiful attractions in the city of Brussels
Musée d’Erasme
Maison Maurice Careme Beguinage
I. Introduction
Internal control in the organisation chart
I. Introduction
Who’s in charge for what in our internal system?
CODIR – Comité de direction
Collège des Bourgmestre et Echevins
Gouvernance of the system
Imput and instructions
General director of the municipalty
Output (results) and advices
Informations (annual report + reports on performed RA)
I. Introduction
The begins of our journey to a better administration
2009
Reform of the public administration law in Brussels (Nouvelle Loi Communale) + introduction of internal control
Begin of a training for the management of the municipalities 2018
Hiring of the first Referent internal control in Anderlecht
assessment
I. Introduction
The main areas for deployment of the internal control system
SUPPORT FOR DASHBOARD, ANNUAL REPORT, MANAGEMENT MEETING
ACTIONS PLAN
RISK ASSESSMENTS, FRAUD PREVENTION
PROCESS MANAGEMENT, HR-PROJECTS, DEONTOLOGY & ETHIC
QUESTIONS
1. How CAF and internal control has been combined to create a framework that help improving local performances ?
2. How we blend CAF approach (self-assement / participant commitment based on choice / enablers and results) into our approach and make this combination support our goals (as strategic unit within the administration)?
II. Methodology - Mixing frames for a more comprehensible approach
II. Methodology - Mixing frames for a more comprehensible approach
II. Methodology - Mixing frames for a more comprehensible approach // THE LAW
Nouvelle loi communale, art 263-11
• Achieving objectives
• Compliance with laws and procedures
• Reliable financial and management information
• Efficient and economical use of resources
• Protection of properties
• Fraud prevention
II. Methodology - Mixing frames for a more comprehensible approach
• Processus-approach based
• PDCA logic
• Risk-Based Thinking (2015)
• Link between enablers and results > Key message: « Efforts must be put in those aspects in order to control our output »
• Culture of evidence
• Implementation path & consensus
• Self-assessment & continous evaluation
• Link between internal control dimensions and enablers
• Conceptual tool
• Every level of the organisation must be involved
• Objectives (compliance, accountability, safeguarding ressources, operations)
II. Methodology - Mixing frames for a more comprehensible approach
• PERSPECTIVE
• Focused on continous improuvement for the organisation
• More focused on results (achieved via enablers)
• Focus on internal management (which lead to an improuvement of the organisation)
• More focused on enablers (which will improuve results)
• COMPOSITION OF THE GROUP (implementation path)
• SCORING SYSTEM (implementation path)
• Can change
• Mix people from différents levels of the organisation
• Depending of which kind of assessment (stratégic or operational), always management team or operational team.
• No mixing of levels
• EXTERNAL FEEDBACK (implementation path)
• Two scoring systems (Classic and fintuned scoring)
• Scoring based on the PDCA-cycle
• Possibility to get an external feedback
• One very simply scoring system
• Scoring based on risk gravity
• No possibility to get an external feedback
III. Methodology – Practical implementation // Dimension
« Risk Assessment – INTOSAI MODEL »
1. Excel self-assessment document
2. Follow an implementation path
3. Team that work on the process STRATEGIC RISK ASSESSMENT
3. Only management team of each departement
1. Word guiding document
2. Based on an internal process
III. Methodology – Practical implementation
RISK IDENTIFICATION : based on an assessment inspired by CAF
RISK MANAGEMENT : based on the PCDA-cycle and on evidences
II. Methodology - Practical implementation
Internal control environment
Risk assessment
Control activities
Monitoring
Leadership (CAF Criterion 1)
People (CAF Criterion 3)
Strategy & Planning (Criterion 2)
Processes (Criterion 5)
Evaluation & review (Criterion 9.1)
II. Methodology - Practical implementation
Leadership (CAF Criterion 1)
People (CAF Criterion 3)
Strategy & Planning (Criterion 2)
Processes (Criterion 5)
Evaluation & review (Criterion 9.1)
II. Methodology - Practical implementation
Leadership (CAF Criterion 1)
People (CAF Criterion 3)
Strategy & Planning (Criterion 2)
Processes (Criterion 5)
Evaluation & review (Criterion 9.1)
II. Methodology - Practical implementation
Kick-Off meeting
•Explantations about IC & RA
•Presentation of the Excelassessment tool
• CAF STEP 1 TO 4
STRATEGIC RISK ASSESSMENT
First meeting
• Presentation of the completed tool and challanging results togher
•CAF STEP 5 & 6
Second meeting
•Presentation of the mitigation actions and challanging thoses actions
•CAF STEP 7 TO 9
OPERATIONAL RISK ASSESSMENT
Kick Off meeting
Second meeting
•Explantations about IC & RA
•Start of the assessment
•End of the assessment
•Decision of the actions plan
Third meeting & follow up
•Presentation resalts of the actions
•Plan next cycle
•CAF STEP 10
Third meeting & follow up
•Presentation of the results of the actions
•Plan next process/cycle to analyse
II. Methodology - Practical implementation // Dimension «
Control Enviroment - INTOSAI MODEL »
TRAINEESHIP INTERNAL CONTROL
- Two différents cycles (management and operational teams)
- Focused on risk (management) & process (operational teams)
- Theory & Practice
TRAINEESHIP FRAUD PREVENTION
- General présentation
- Presentation about documentary fraud
- On demand
- Only theory
II. Methodology - Conclusions
OUR SLOGAN : WE ARE ACE (Accompagnement Conformité Ethique)
CAF GIVES INTERNAL CONTROL MORE MEANING BECAUSE IT
ESTABLISH THE LINK BETWEEN ENABLERS AND RESULTATS ! ACCOUNTABILITY IS THE KEY FOR A GOOD RELATION WITH CITIZENS : that’s why we have to control our activities!
QUESTION
3. What are the benefits of using a TQMT such as CAF in a local municipality within the internal control system implementation ?
IV. Advantages of using CAF as tool in our approach
1) Use of frame that has been prouved his efficacity > LEGITIMACY
2) Giving to our approch a more european dimension which make it more rich and interesting
3) Give to our administration the possibility to confront others european administration because of a shared practice
4) Give more stregh and MEANING to the message « Put efforts into enablers will bring results! »
5) Use of a very structured frame wich give also a dimension of quality to our approach > PREPARE THE FUTUR
QUESTION
4. In what ways does CAF contribute in Anderlecht to create an internal organizational culture that embraced a citizenoriented way of working?
IV. Exemples of using CAF as tool in our approach
INTERNAL RESULTS RESULTS WITH CITIZENS
1. New organisation chart (based on process)
2. Team chart with focus on vision –mission – values
3. Development cycle for each worker
4. Hiring of a internal communication referent
5. CAF-based results from the assessment are communicate to the politics to make them engaged in the process too
6. Positive feedback on assessment is being used to motivate others to assess too
1. Redign of some process & of the building for the citizens (Demography)
2. Accord de majorité >< PST : link between those documents to operationalize politic vision into results for citizens
3. May 2025 : CAP 48 Prize
Bibliography
• I. Leidraad. Interne Contrôle
Organisatiebeheersing. Vlaamse Overheid. 2008, p 12.