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SIGMA › By Expertise › Public financial management, public procurement and external audit
12-February-2014
English
Public Procurement in EU Member States (SIGMA Paper No. 45, 2010)
This paper provides an overview of different national policies, rules and procedures and presents common features and patterns in the regulatory approach of the countries covered.
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12-February-2014
English
Centralised Purchasing Systems in the European Union (SIGMA Paper No. 47, 2010)
This study provides a comparative analysis of existing centralised purchasing institutions in selected EU Member States in terms of organisation, coverage, objectives and rationale, financing models, types of framework agreements and call-off systems, as well as the information technology used, and it examines success factors, risks and future challenges.
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12-February-2014
English
Government Debt Management and Operational Risk (SIGMA Paper No. 50, 2013)
Through an analysis of Turkey’s Undersecretariat of Treasury, SIGMA Paper 50 presents an overview of key operational risks and recommendations on how to develop a framework for managing them, and provides lessons learnt that can be applied in debt management units and related treasury functions across a wide range of countries.
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21-August-2007
English, PDF, 1,133kb
Making Supreme Audit Institution Twinning Successful (EC, 2007)
This Good Practice Guide is mainly directed at SAIs that are in the process of fundamental change and are considering the use of twinning as a mechanism to support their change process.
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13-May-2005
English, PDF, 1,629kb
Internal Control Systems Report: Volumes I to III (Sigma, 2004)
Volumes I to III are part of the Final Report of the Candidate Country SAI Presidents Expert Group on Internal Control Systems. Last updated in November, 2004.
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29-June-2001
English, PDF, 1,958kb
Managing Public Expenditure : A Reference Book for Transition Countries (SIGMA/OECD, 2001)
This reference book covers all aspects of public expenditure management from the preparation of the budget to the execution, control and audit stages.
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30-June-2000
English
Public Procurement Review Procedures (SIGMA Paper No. 30, 2000)
This paper guides central and eastern European countries that are seeking to join the European Union on how to identify the public procurement review procedures best suited to each country’s specificities. These countries are adapting their existing public procurement legislation to the European Council "Remedies Directives".
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29-June-2000
English
Centralised and Decentralised Public Procurement (SIGMA Paper No. 29, 2000)
This paper reviews the experience of selected EU countries. The establishment in many central and eastern European countries of public procurement offices that are not responsible for actual purchasing but set national policy, organise training, draft legislation, etc., represents a great change from the earlier central monopoly purchasing systems.
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28-June-2000
English
A Comparison of the EC Procurement Directives and the UNCITRAL Model Law (SIGMA Paper No. 28, 2000)
The EC Procurement Directives were introduced into the European Union to further the EU’s policy of enabling enterprises from all EU states to compete fairly in public procurement markets. Now that many countries of the region are candidates for EU accession, they must adapt their laws to EC Directives. The aim of the chart is to assist in that process.