Internal and external autonomy
Independence can increase an organisation's effectiveness, but requires careful preparation. Both internal and external independence involve legal, financial and organisational choices.
Moore guides you through the entire process: from feasibility analysis and decision-making to establishment, implementation and aftercare. The result is a structure that fits your ambition, with sufficient control and flexibility.
Efficiency, effectiveness and responsiveness
Internal and external autonomy are well-known concepts within Flemish local administrations. The aim of this autonomy is to improve the efficiency, effectiveness and responsiveness of municipal services. By making a service or entity autonomous, performance can be measured more effectively and responsibilities more clearly defined.
Internal autonomy
An internally autonomous agency (IVA in Dutch) falls within the legal personality of the municipality and enjoys operational autonomy. This is the process by which municipal services or departments within the existing municipal structure are given more autonomy and independence. This may include, for example, giving a department more responsibilities, or creating a separate entity within the municipality.
Since the entry into force of the Decree on Local Government of 22 December 2017, local administrations are no longer obliged to follow a formula stipulated by decree for internal autonomy. Administrations can now opt for internal autonomy and work out an individual arrangement.
External autonomy
External autonomy is when municipal tasks are transferred to external organisations or entities, such as autonomous municipal companies, non-profit associations or other legal entities.
We can support you through the various phases of the life cycle of an externally autonomous agency (EVA in Dutch), including:
- Evaluation prior to setting up: Here, financial, legal, strategic and operational aspects are addressed in the assessment of the opportunity.
- Support during setting up: This includes legal, tax, administrative/accounting and organisational support.
- During the life cycle:
- Drawing up a multi-year plan.
- Supervising, auditing and closing the accounts, and fulfilling all tax and legal obligations.
- Adjusting price subsidies among autonomous municipal companies.
- Interim evaluations of cases of external autonomy, including the mandatory evaluation according to the Decree on Local Government.
- Support during mergers and liquidations: We offer support in the areas of accounting, tax and legal advice.
Within the autonomous entities, we have worked with GD&A for many years, sharing our legal and tax expertise.
