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SIGMA › By Expertise › Public financial management, public procurement and external audit
24-March-2023
English, PDF, 379kb
Guidelines for PIFC-compliant financial inspection
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.
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13-December-2022
English
Public accounting reforms in the Western Balkans and European Neighbourhood (SIGMA Paper No.65, December 2022)
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.
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16-February-2022
English, PDF, 2,144kb
Regional Overview Western Balkans Monitoring February 2022
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.
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15-February-2022
English, PDF, 1,115kb
Summaries Monitoring Reports 2021 Public Financial Management
Public Financial Management,sigma,monitoring,public administration reform,public administration, assessment, overview,western balkans,IPA,2021,2022
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30-November-2021
English, PDF, 2,108kb
Monitoring Report 2021 Serbia
This 2021 Monitoring Report for Serbia provides the main developments made by this SIGMA partner in all areas of the Principles of Public Administration.
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30-November-2021
English, PDF, 2,059kb
Monitoring Report 2021 Republic of North Macedonia
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.
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30-November-2021
English, PDF, 1,980kb
Monitoring Report 2021 Montenegro
This 2021 Monitoring Report for Montenegro provides the main developments made by this SIGMA partner in all areas of the Principles of Public Administration.
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30-November-2021
English, PDF, 1,976kb
Monitoring Report 2021 Kosovo
This 2021 Monitoring Report for Kosovo provides the main developments made by this SIGMA partner in all areas of the Principles of Public Administration.
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30-November-2021
English, PDF, 2,221kb
Monitoring Report 2021 Albania
This 2021 Monitoring Report for Albania provides the main developments made by this SIGMA partner in all areas of the Principles of Public Administration.
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16-March-2021
English, PDF, 370kb
Risk assessment guidelines COVID-19 (SIGMA, March 2021)
The risk assessment guidelines illustrate how important it is to implement a risk management system in the public sphere, as revealed by the COVID-19 pandemic. These guidelines are meant to provide managers with a crucial tool that helps them assess the development of their internal control system, enabling them to plan, allocate resources and anticipate potential threats appropriately.