SIGMA › By Topic › Public financial management, external audit and public procurement
13-March-2014
English
SIGMA Paper No. 24: Central Bank Audit Practices (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
SIGMA Paper No. 32: Financial Management and Control of Public Agencies (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
SIGMA Paper No. 33: Relations between Supreme Audit Institutions and Parliament Committees (2002)
The SIGMA 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.
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28-February-2014
English
SIGMA Paper No. 34: Achieving High Quality in the Work of Supreme Audit Institutions (2004)
This paper focuses primarily on the issue of how to achieve high quality in the audit process. In addition to describing the types of procedures needed to achieve quality, however, it discusses basic principles and those matters of institutional management that create an environment that encourages high quality in an State Audit Institution’s work.
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12-February-2014
English
SIGMA Paper No. 40: Central Public Procurement Structures and Capacity in Member States of the European Union (2007)
This study provides an analysis of the functions, structures and capacity of the central public procurement bodies of Member States. Twenty-two separate overviews of public procurement systems in the 22 participating Member States were produced. This Paper is also available in the following languages: French, Albanian, Arabic, Bosnian-Serbian-Croatian, Hungarian, Macedonian, Russian and Turkish.
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12-February-2014
English
SIGMA Paper No. 41: Public Procurement Review and Remedies Systems in the European Union (2007)
This study provides a comparative analysis of the public procurement review and remedies systems of Member States. Twenty-four separate overviews of public procurement systems in the 24 participating Member States were produced. This Paper is also available in the following languages: French, Albanian, Arabic, Bosnian-Serbian-Croatian, Macedonian, Romanian, Russian, Turkish and Ukrainian.
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12-February-2014
English
SIGMA Paper No. 45: Public Procurement in EU Member States (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. It is also available in the following languages on our website: French, Albanian, Bosnian-Serbian-Croatian ,Hungarian, Romanian and Turkish.
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12-February-2014
English
SIGMA Paper No. 47: Centralised Purchasing Systems in the EU (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
SIGMA Paper No. 50: Government Debt Management and Operational Risk (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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18-December-2013
English, PDF, 396kb
Monitoring of Public Procurement (Policy brief No. 27, July 2013)
This brief gives an overview of EU requirements concerning monitoring, the purpose and role of monitoring as well as types of monitoring. Finally, the Brief gives examples of monitoring in European Union member states.