Publications

The Public Expenditure Management Peer-Assisted Learning Network (PEMPAL) facilitates the exchange of professional experience and knowledge transfer among public finance management (PFM) practitioners across Europe and Central Asia (ECA) countries.…

PEMPAL Treasury Community of Practice (TCOP) brings together mid- to high-level officials from the central government agencies responsible for government budget execution and monitoring, mostly national Treasuries and Ministries of Finance from…

PEMPAL Internal Audit Community of Practice (IACOP) brings together mid- to high-level officials from the Central Harmonization Units (CHU) on internal control and internal audit in national Ministries of Finance from Europe and Central Asia. The…

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…

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…

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…

This guidance aims to help internal auditors in PEMPAL countries to better understand their role in providing advisory services to public sector entities. It is based on presentations and discussions among practitioners and international experts…

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…

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…

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…