Public Financial Management
Functioning of internal control

Functioning of internal control

This indicator measures the extent to which internal control systems are implemented in practice within the budget organisations and between ministries and their subordinate organisations, and the immediate results in terms of improved managerial accountability and governance arrangements between ministries and subordinated bodies.

Functioning of internal control - at a glance

Average indicator values are presented for each area and country. Click on the rows and columns to sort the table by highest value, or “show progress” to include trends over time.
ALB XKV MNE MKD SRB AVG UKR
First-level budget organisations
33.33
33.33
33.33
0
33.33
26.66
Alignment between management and budget structures
0
33.33
0
66.67
0
20
100
Controls for avoiding commitments above ceilings
0
0
50
0
0
10
100
Reporting of major investment projects
0
100
0
0
100
40
100
Managerial accountability mechanisms
0
0
0
0
0
0
0
Delegation of decision-making authority
75
75
0
0
25
35
50
Risk management practices
100
0
0
0
0
20
0
Reporting on irregularities
0
0
50
0
50
20
0

Compare performance

Pick a country and year above, and use the menu below to sort subindicator values based on best or worst performance. Compare against the regional average, the highest performer and past performance.

Western Balkans
Highest Value
2017

Albania, 2021

First-level budget organisations Alignment between management and budget structures Controls for avoiding commitments above ceilings Reporting of major investment projects Managerial accountability mechanisms Delegation of decision-making authority Risk management practices Reporting on irregularities

Most significant change

Green bars show the subindicator values that advanced most. Red bars shows those that deteriorated most. Only subindicator values that have changed are shown.

Albania from 2017 to 2021

Delegation of decision-making authority Risk management practices First-level budget organisations