SIGMA › By Topic › Public financial management, external audit and public procurement
27-November-2014
English, PDF, 751kb
This procurement brief sets out the major changes incorporated into the 2014 public sector and utilities directives. The brief is not intended to provide an exhaustive analysis of all of the changes. A separate procurement brief (No. 30) focuses on the Concessions Directive 2014/23/EU.
27-November-2014
English, PDF, 350kb
This brief presents the new EU public procurement Directive (2014/23/EU) on award of concession contracts. The Directive is part of a recently adopted EU legislative package reforming the EU public procurement rules. A separate procurement brief (No. 30) focuses on the 2014 Public Sector Directive and the 2014 Utilities Directive.
18-November-2014
English, PDF, 2,138kb
Principles of Public Administration provide a detailed definition of good public administration that the Western Balkan countries and Turkey should be aiming for as European Union accession countries. These principles supplement the European Commission Enlargement package, which defined public administration reform as a pillar of the enlargement process.
3-November-2014
English, PDF, 602kb
This is the overview on the report entitled Principles of Public Administration, which provide a detailed definition of good public administration that the Western Balkan countries and Turkey should be aiming for as European Union accession countries. These principles supplement the European Commission Enlargement package, which defined public administration reform as a pillar of the enlargement process.
2-September-2014
English, PDF, 2,229kb
This publication presents a detailed review of public procurement related judgements (2006-2014) of the Court of Justice of the European Union. It provides both a comprehensive introduction (a detailed analysis of public procurement topics interpreted by the Court) and the full texts of the most relevant cases. This publication is also available in Albanian, in BSC, Macedonian and Turkish on our website.
14-March-2014
English
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.
14-March-2014
English
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.
14-March-2014
English
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.
13-March-2014
English
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.
13-March-2014
English
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.