October 2024
Guidance for Planning the Internal Audit Engagement is a knowledge product for public sector internal auditors, to assist them with planning and conducting internal audit engagements. This Guidance serves as a comprehensive tool for public sector internal auditors to support effective audit engagement planning.
June 2024
This report was developed in response to demand from the PEMPAL Budget Community of Practice (BCOP) that had identified weak links between strategic planning and budgeting as a key problem affecting the successful implementation of program and performance-based budgeting.
May 2024
This analytical note was prepared following the discussions of the TCOP Thematic Group on Cash Management in Vienna in November 2023 and presents a rationale for including or excluding certain types of public funds in the boundaries of the Treasury Single Account (TSA).
January 2024
This document is based on materials and discussions at the December 2023 meeting of the OECD Senior Budget Officials from Central, Eastern, and South-eastern Europe (OECD SBO CESEE) and the PEMPAL Budget Community of Practice (BCOP) workshop on budget openness in cooperation with the Global Initiative for Fiscal Transparency (GIFT).
December 2023
PEMPAL IACOP member countries are very interested in digitalization of reporting and monitoring of internal audit and internal control activities. To meet this strong demand, the IACOP community and the resource team have developed an IT tool – the Digital Platform for Public Internal Control and Internal Audit Monitoring and Reporting.
December 2023
Audit committees have existed in the private sector since the mid-1980s to support organizations, Boards of Directors and Supervisory Boards in their oversight responsibilities. They have recently become more common in the public sector, reflecting the demand for more effective internal audits and internal controls to support greater efficiency as, more than ever, authorities strive to meet their objectives.
April 2023
Government budgets across the world are under increasing pressure amid the interlinked global crises, fiscal stress, and demands for more effective public services and more open budgeting.
The BCOP 2023 Annual Plenary Meeting, held in Ljubljana on March 22-24, 2023, examined the current trends and directions of different issues related to public spending effectiveness and accountability. This includes program and performance budgeting, budget openness, climate change responsive PFM, and PFM in the health sector.
November 2022
The budgeting function is undergoing significant modernization in many countries globally. This was evident from the discussions and presentations in the meeting of the OECD SBO CESEE and the follow-up work-planning BCOP meeting held in October 2022 in Bucharest. This knowledge product summarizes the key discussions from these meetings to provide an outline of the common global developments and trends in budgeting, offering advice or food for thought for PEMPAL BCOP member countries.
October 2022
This is a knowledge product developed for the Program and Performance Budgeting Working Group (PPBWG) that operates within the Budget Community of Practice (BCOP). The Working Group decided to examine this topic because this country has the longest history and most spending reviews conducted over several decades.
This knowledge product provides a step-by-step overview of the spending review process in the Netherlands. It also takes a deeper dive into one specific case – the spending review on child support schemes.
September 2022
This is a knowledge product developed for the Budget Literacy and Transparency Working Group (BLTWG) that operates within the Budget Community of Practice (BCOP).
