The Local Authorities Control System: Ongoing Practices and Enduring Challenges

Over the past few decades, controls within local authorities have undergone a significant transformation. The shift has been from external pre-emptive control of documents to internal control focused on verifying the implementation of strategies and the creation of public value. Despite advancements in regulations, there is still a lack of widespread and exhaustive implementation of the internal control system in local authorities, primarily due to organizational and cultural limitations that have impeded the reform process. This has led to a reinforcement of external controls, particularly those entrusted to the Court of Auditors, with a specific emphasis on budget balances and the management of entities in financial crisis, often taking the form of judicial control in specific cases. However, in the current landscape of internal and external control systems for local authorities, the collaborative and corrective function of ongoing control appears to be undervalued.