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The reform of financial management in the European Commission: a public management policy cycle case study

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Since the mid-1990s during the Santer, Prodi, and Barroso presidencies, the European Commission has experienced several public management policy cycles. Included on the Barroso Commission's (2004-2008) policy agenda was the reform of internal financial control, prompted by significant irregularities in budget execution signalled repeatedly by the European Court of Auditors (ECA) in its annual Declaration of Assurance (DAS) and Annual Reports. This led to a declared Barroso Commission strategic objective of achieving a 'positive DAS' by 2009. The proposed solution was 'integrated internal control' based on an international reference point within the accounting and auditing professions. The result was a centrally co-ordinated Commission project aiming to reform management and audit practices within both the Commission and EU member states. This article reports on the 'positive DAS' and 'integrated internal control' policy cycle and explains its agenda-setting, alternative-specification, and decisional processes.

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en

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http://eprints.lse.ac.uk/31916/

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