This publication is the product of a multi-country seminar on budgeting and controlling personnel costs which SIGMA organised in March 1996 in Paris. The seminar’s purpose was to provide an opportunity for senior practitioners from central and eastern European countries to examine different approaches to budgeting and controlling personnel costs, and their viability in light of the specific needs and constraints of each country. 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.