Al deze instellingen plannen, controleren en beheren collectief de financiën van de organen waaruit zij bestaan (dit kunnen zijn: ministeries, directoraten-generaal, directies, kantoren, agentschappen, enz.).
These various bodies collectively plan, supervise and administer the finances of their constituent bodies (which can be ministries, directorates-general, directorates, bureaus, agencies, offices, etc.) As regards the type of activity, however, some of these bodies, particularly local authorities, are likely to be much more heterogeneous than corporate enterprises.