This paper studies the differences between the organisation of budget management in selected government administrations in the Western Balkans and the Republic of Moldova and good practice across the European Union (EU). It observes that the ministry...

Public sector remuneration systems are shaped by an intricate interaction of administrative culture, economic conditions, and political systems. This paper discusses critical considerations to bear in mind when designing, planning and implementing...

Inter-municipal co-operation (IMC) has proved to be a constructive and efficient instrument in many EU and OECD countries for solving several issues at the local government level, including the lack of resources, administrative fragmentation, the...

Supreme audit institutions (SAIs) are a critical part of public accountability systems. They ‘watch’ over governments’ use of public money and report about it publicly, helping to increase transparency. SAIs have an interest in strongly engaging with...

Parliaments have a unique role in ensuring that adopted laws, regardless of who initiated them, are evidence-based and fit-for-purpose. For the executive branch, laws are vital instruments through which they deliver public policy. Governments...

The institutions that make up the centre of government (CoG) play a crucial role in the policymaking process and help to ensure that government decisions are timely, evidence-informed, strategic and consistent. Despite this prominent role, the CoG...

Subnational governments play a significant role in ensuring good public governance. The way that they are organised and function has a direct impact on the economic and social well-being of citizens and public trust in government. This report...

This report discusses the costs and benefits of the transition from cash to accrual accounting in the public sector for SIGMA partners in the Western Balkans and the European Neighbourhood. The countries are attracted by the promises of accrual...

European Neighbourhood East countries have been actively engaged in improving service delivery for citizens and businesses for some time. Some have opted for flagship initiatives (often with large-scale, one-stop shop solutions), some for...

Good governance of public agencies requires the application of a set of regulatory and managerial tools to find the right balance between autonomy of agencies and adequate oversight from portfolio ministries and other actors. This paper provides...

The paper provides a comparative analysis of the implementation of the recently adopted laws on administrative procedure in the five Western Balkan administrations. First the paper confirms the compliance of the laws with the principles of good...

The paper provides a comparative analysis of the regulatory impact assessment (RIA) systems of the six Western Balkans administrations, showing how they have been used to ensure evidence-based lawmaking and EU law transposition. The regulatory and...

This paper offers a comparative overview of central institutions that develop, regulate and manage the public procurement systems in the Western Balkans, also drawing on examples of good practices established in several EU countries. Its focus is a...

Public sector organisations across the world are increasingly using advanced management concepts. One such concept, internal control, is a set of management arrangements designed to achieve an organisation’s objectives on time, to appropriate...

Managerial accountability means both a clear focus on performance and compliance with rules. It requires holding managers accountable for results by assigning them responsibility, delegating authority for decision making, and giving them the autonomy...

The development and implementation of public administration reform (PAR) and sector strategies are both processes that require identifying the core problems a given country administration is facing, setting clear objectives and targets to address...

This Paper analyses and presents the implementation of new procurement tools relating to the choice of participants in public procurement procedures in selected EU member countries, based on the EU Directives, in order to provide examples to SIGMA’s...

Professionalisation of the senior civil service (SCS) is a key determinant of organisational performance in the public sector. It helps governments fulfil policy objectives. Building a professional SCS involves the development of both professional...

Supreme audit institutions and parliaments have an important role in holding governments to account for the use of public funds. Parliaments rely on the objective and professional work of supreme audit institutions to provide them with information...

A well-functioning policy making system is a key pillar of a transparent and effective democratic system. It is also a crucial precondition for the country to make progress in the European integration process as the capacity of national...