SIGMA › By Expertise › Public financial management, public procurement and external audit
11-July-2024
English
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.
10-June-2024
English, PDF, 352kb
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.
13-May-2024
English, PDF, 3,162kb
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.
29-April-2024
English
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.
24-March-2023
English, PDF, 379kb
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.
13-December-2022
English
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.
16-February-2022
English, PDF, 2,144kb
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.
15-February-2022
English, PDF, 1,115kb
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30-November-2021
English, PDF, 2,108kb
This 2021 Monitoring Report for Serbia provides the main developments made by this SIGMA partner in all areas of the Principles of Public Administration.
30-November-2021
English, PDF, 2,059kb
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.