SIGMA Brief 28 aims to give guidance to auditors dealing with public procurement processes. Based on audit experience, it examines the stages that are worth looking at and explains why. It highlights those aspects that are recommended to be considered in more detail. It also gives advice as to...

The EU Public Procurement Directives cover three main types of contract: works, supplies and services including design contests. Some contracts will often contain elements of one or more of the 3 types of contract. The Directives contain specific rules that are used to classify these mixed...

The term “utilities” is commonly used to describe the organisations which deliver services – such as the provision of water, electricity, gas or transport – to a community as a whole, typically through fixed networks. In some EU member states activities in the utilities sector are...

Defence procurement is the process through which authorities in the field of defence and security acquire various goods, services or works they need in order to perform their duties and missions. Defence procurement constitutes a noticeable segment of public procurement in the European Union....