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SIGMA › By Expertise › Public financial management, public procurement and external audit
20-January-2017
English, PDF, 250kb
Economic Issues in Public Procurement (Policy brief No. 2, September 2016)
Effective procurement strategies, which control costs and streamline processes, are vital to all contracting authorities. Pursuing the best value-for-money in public procurement, while keeping the process management costs down, requires several crucial decisions. A number of closely interlinked economic factors come in to play in these decisions. This brief aims to provide practical guidance regarding these decisions.
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20-January-2017
English, PDF, 242kb
Public Procurement in the EU (Policy brief No. 1, September 2016)
This brief provides a description of the legal framework of the EU public procurement system: two “procedural” Directives for the public sector (2004/18/EC) and for the utilities sector (2004/17/EC), and two other “remedies” Directives (89/66/EEC, 92/13/EEC, both amended by Directive 2007/66/EC). Additionally, Directive 2009/81/EC applies to the procurement of military supplies, works and services.
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14-March-2014
English
The Audit of Secret and Politically Sensitive Subjects (SIGMA Paper No. 7, 1996)
This paper is the result of a comparison of the audit practices with respect to the audit of secret and politically sensitive subjects by the Supreme Audit Institutions (SAI’s) of France, Germany, the Netherlands and the United Kingdom. Not only do the practices differ but the mandate and composition of the SAI’s themselves are also different. This also influences the way the SAI’s operate.
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14-March-2014
English
Budgeting and Policy Making (SIGMA Paper No. 8, 1996)
The purpose of this Paper is to provide a reference book and a training manual for public administrators in the transitional economies, and in particular for officials with budgeting and policy making responsibilities. This is a follow-up to the SIGMA multi-country seminar held in Ljubljana in April 1996.
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14-March-2014
English
Budgeting and Monitoring of Personnel Costs (SIGMA Paper No. 11, 1997)
This publication is the product of a seminar on budgeting and controlling personnel costs which SIGMA organised in March 1996 in Paris. Drawing in particular on the experience of EU Member countries, the seminar enabled participants to compare different types of budgeting and monitoring, their respective advantages and disadvantages, as well as their prerequisites regarding institutions and procedures.
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13-March-2014
English
Effects of European Union Accession: Part I Budgeting and Financial Control (SIGMA Paper No. 19, 1998)
This report draws on the separate country papers which describe in more detail the different experiences of selected national State audit institutions in their co-operation with the Commission’s services and the European Court of Auditors (ECA). The present publication complements SIGMA Paper No. 20 on the impact of accession on external audit.
Related Documents
13-March-2014
English
Effects of European Union Accession: Part II External Audit (SIGMA Paper No. 20, 1998)
This report draws on the separate country papers which describe in more detail the different experiences of selected national State audit institutions in their co-operation with the Commission’s services and the European Court of Auditors (ECA). The present publication complements SIGMA Paper No. 19 on the impact of accession on budgeting and financial control.
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13-March-2014
English
Central Bank Audit Practices (SIGMA Paper No. 24, 1998)
The study provides a basis for further discussion between decision-makers and practitioners on how the audit regime could be developed to ensure good governance of central banks. It originates from a discussion on important audit issues which was arranged by the European Court of Auditors together with the presidents of supreme audit institutions (SAIs) of central and eastern European countries in 1996.
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28-February-2014
English
Financial Management and Control of Public Agencies (SIGMA Paper No. 32, 2001)
This paper originated in a request from the Ministry of Finance of the Czech Republic for SIGMA advice in developing new legal provisions for the financial management of public agencies. It highlights the practice and experience of five EU Member States with very different legal systems and administrative structures.
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28-February-2014
English
Relations between Supreme Audit Institutions and Parliament Committees (SIGMA Paper No. 33, 2002)
This Paper is drawn from a report on relations between Supreme Audit Institutions and parliamentary committees, prepared for the network of Presidents of the Supreme Audit Institutions of Central and Eastern Countries, Cyprus, Malta and the European Court of Auditors, as part of their efforts to prepare candidate countries for eventual membership of the European Union.