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Introduction

 

This Compendium provides a structured overview of the various Public Internal Control systems ("PIC")1 currently being applied by the public sector in each of the 28 EU Member States. These are systems primarily used to manage national funds, both revenues and expenditure 2 rather than European funds. On its publication in 2012 the Compendium was the first comprehensive overview ever produced. It is based on national contributions (mainly from Ministries of Finance). Contributions are not confined to the present situation only; most Member States have also provided valuable information on potential future developments.

The Compendium's primary aim is to be a source of information and a springboard for discussion amongst those organisations responsible for developing national internal control systems, whether they are governments inside the European Union or outside (e.g. candidate countries, potential candidate countries and European Neighbourhood Policy countries). However, other audiences may also be interested, such as supreme audit institutions, academic circles and all those who have a professional interest in being aware of the latest developments in the field of good governance in EU Member States.

Why produce a Compendium and what is its practical use?

It was decided to produce a comprehensive overview of PIC systems in EU Member States in September 2009 during the PIFC Conference organised by the Budget DG of the European Commission. All Member States agreed to share information on their existing national PIC systems thus permitting the mapping of the current public internal control landscape in the EU and the creation of a major facilitator for sharing best practice between peers.

The first edition of the PIC Compendium was introduced and presented at the PIC Conference organised by the European Commission/ DG Budget in February 2012. Feedback and support from stakeholders motivated DG Budget to ask Member States to update the original. This revised version has been prepared in time for the second PIC EU28 Conference (15-16 May 2014, in the Hague).

The Compendium is a snapshot of the Internal Control systems in the EU28 Member States and as such is a tangible output of the Network established in 2012. The first edition proved to be a useful working tool for many. It is used by professionals when considering changes to Internal Control systems.

Acknowledgements

DG Budget is grateful for the support it has received from Member States and is happy to present this second edition of the PIC Compendium. Although the Compendium is compiled by the European Commission, Member States remain responsible for the contents of their contributions. Any major changes since 2012 are indicated right at the beginning of every Member State contribution.

1 The acronym PIC is used here as the common denominator for all the internal control systems used in public administration in the EU Member States. The PIFC concept is a state-of –the- art model for Public Internal Control that complies with international standards such as INTOSAI and IIA IPPF, and European good practice. It is used by the Commission to provide (potential) candidate countries with guidance for re-engineering their public internal control systems where necessary.

2 For Member States with a federal structure, only the central governments may have been covered