SIGMA Papers

SIGMA (Support for Improvement in Governance and Management) is a joint initiative of the OECD and the EU, principally financed by the EU. SIGMA Papers is a series of specialised reports that are focused on particular issues in governance and management, such as expenditure control, administrative oversight, interministerial co-ordination, public procurement and public service management.

Available in French (see link below) and other languages.

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Budgeting and Monitoring of Personnel Costs

This publication is the product of a multi-country seminar on budgeting and controlling personnel costs which SIGMA organised in March 1996 in Paris. The seminar’s purpose was to provide an opportunity for senior practitioners from central and eastern European countries to examine different approaches to budgeting and controlling personnel costs, and their viability in light of the specific needs and constraints of each country. Drawing in particular on the experience of EU Member countries, the seminar enabled participants to compare different types of budgeting and monitoring, their respective advantages and disadvantages, as well as their prerequisites regarding institutions and procedures.

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