• 11-July-2024

    English

    Organisational structure of budget management (SIGMA Paper No.72, July 2024)

    This paper studies the organisation of budget management in selected government administrations in the Western Balkans and the Republic of Moldova, comparing them with good practice across the EU. It highlights the fragmentation in the administrative classification among SIGMA partners and its adverse impact on the implementation of advanced public finance management practices.

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  • 10-June-2024

    English, PDF, 352kb

    The audit of political party financing by supreme audit institutions (SIGMA Policy brief, June 2024)

    The purpose of this policy brief is to provide legislators, SAIs and other relevant stakeholders with some key points to reflect on when considering the mandate of an SAI and its role in the auditing of political party financing. It provides recommendations focused on mitigating the threats to SAI independence to consider when deciding about the involvement of an SAI in the auditing or monitoring of political party financing.

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  • 13-May-2024

    English, PDF, 3,162kb

    Casebook: Public Procurement Law in Practice (SIGMA Training resources, May 2024)

    This material translates the EU public procurement legal framework into practical case studies using real-life judgments from the Court of Justice of the EU. It was designed to help practitioners in SIGMA partners understand and implement public procurement processes according to EU standards, in this way enhancing transparency, efficiency, and compliance in public procurement.

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  • 29-April-2024

    English

    Increasing the impact of supreme audit institutions through external engagement (SIGMA Paper No.69, April 2024)

    Supreme audit institutions (SAIs) are a critical part of public accountability systems. They ‘watch’ over governments’ use of public money and report about it publicly, helping to increase transparency. This paper explores European SAIs’ practices on communication, co-operation and collaboration with external stakeholders –including citizens– to increase the impact of their work.

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  • 24-March-2023

    English, PDF, 379kb

    Guidelines for PIFC-compliant financial inspection

    This document presents a set of guidelines for financial inspection that is compliant with public internal financial control. The Guidelines are intended to help administrations in their efforts to consolidate the financial inspection function, which in all aspects is complementary to but does not replace the internal audit function and respects the principle of managerial responsibility.

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  • 13-December-2022

    English

    Public accounting reforms in the Western Balkans and European Neighbourhood (SIGMA Paper No.65, December 2022)

    Western Balkans and European Neighbourhood countries are attracted by the transition from cash to accrual accounting in the public sector, which promises multiple advantages. This report helps to understand the balance of the benefits versus the costs of the reform, based on evidence from case studies of EU Member States and SIGMA partners and a review of the academic literature.

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  • 16-February-2022

    English, PDF, 2,144kb

    Regional Overview Western Balkans Monitoring February 2022

    This 2022 Regional Overview provides the main developments made by Western Balkans administrations in all areas of the Principles of Public Administration following the 2021 SIGMA monitoring exercise.

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  • 15-February-2022

    English, PDF, 1,115kb

    Summaries Monitoring Reports 2021 Public Financial Management

    Public Financial Management,sigma,monitoring,public administration reform,public administration, assessment, overview,western balkans,IPA,2021,2022

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  • 30-November-2021

    English, PDF, 2,108kb

    Monitoring Report 2021 Serbia

    This 2021 Monitoring Report for Serbia provides the main developments made by this SIGMA partner in all areas of the Principles of Public Administration.

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  • 30-November-2021

    English, PDF, 2,059kb

    Monitoring Report 2021 Republic of North Macedonia

    This 2021 Monitoring Report for North Macedonia provides the main developments made by this SIGMA partner in all areas of the Principles of Public Administration.

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