The financial management, accounting and auditing of a school entity are essential aspects in ensuring transparency and efficiency in the management of financial resources in schools. A school's financial policy should be prepared by the Head Teacher in collaboration with the school accountant, staff and, if necessary, members of the school management. This ensures a participatory approach and a common understanding of the school's financial objectives. In other countries, such as Belgium, there is a financial control unit responsible for auditing schools and similar establishments. This WBE business unit is responsible for the financial auditing of schools. This ensures the conformity and legality of financial operations in schools. The financial management of a school entity comprises several phases. According to the book "La gestion financière des établissements scolaires locaux du second degré" published by Eyrolles, these phases include the administrative phase of budget execution, the accounting phase of budget execution and the financial management phase.