SIGMA (Support for Improvement in Governance and MAnagement) is a joint initiative of the OECD and the European Union. Sigma Papers is a series of specialised reports prepared as a contribution to Sigma’s work with its partners and focused on particular issues in governance and management, such as expenditure control, administrative oversight, inter-ministerial co-ordination, public procurement and public service management. All reports are in English and some are also available in French and third languages.