This paper defines and explains key stages of the government expenditure chain and describes the controls applied at each stage, including their objectives and key features as well as centralized vs. decentralized approaches in application of those controls. The paper also examines the influence...

All Member States of the EU and countries from Central and Eastern Europe use agencies of various shapes and sizes as part of their system of public administration. The legal forms vary widely from country to country depending on the legal tradition and the system of administration. Public...