Internal Control Systems in the Municipalities of the European Union: A Bureaucratic Burden or an Essential Component of Governance?
By: Ieva Bērziņa
References
- Anthony, Robert N., Vijay Govindarajan. Management Control Systems, 12th ed. New York: McGraw-Hill, 2007.
- Briede, Jautrīte, Edvīns Danovskis, Anita Kovaļevska. Administrative Law: A Textbook [Administratīvās tiesības: Mācību grāmata]. Rīga: Tiesu namu aģentūra, 2024.
- Breuer, Fabian, Alexander H. Trechsel. E-Voting in the 2005 Local Elections in Estonia: Report for the Council of Europe. Council of Europe (2006) // https://www.coe.int/t/dgap/goodgovernance/activities/e-voting/coe_studies/FinalReportCOE_EvotingEstonia2005_en.asp
- “Brussels Seeking to Freeze €13bn of EU Funds to Hungary over Corruption Fears.” The Guardian (November 30, 2022) // https://www.theguardian.com/world/2022/nov/30/brussels-seeking-to-freeze-13bn-of-eu-funds-to-hungary-over-corruption-fears
- Cabinet of Ministers of the Republic of Latvia. Principle of Good Governance. (Accessed October 10, 2025) // https://www.mk.gov.lv/lv/laba-parvaldiba
- “CEC Head Saulīte Finally Notifies Saeima of Resignation.” LSM.lv (June 11, 2025) // https://www.lsm.lv/raksts/zinas/latvija/11.06.2025-cvk-vaditaja-saulite-tomer-saeimai-pazino-par-atkapsanos-no-amata.a602922/
- Central Election Commission. “3 June 2017 Elections.” (n. d.) // https://www.cvk.lv/lv/2017gada-3junija-velesanas
- Central Election Commission. “Central Election Commission: Voter Turnout in the 2025 Municipal Elections Reached 46.77%.” Jauns.lv (June 7, 2025) // https://jauns.lv/raksts/zinas/658353-centrala-velesanu-komisija-veletaju-aktivi-tate-pasvaldibas-velesanas-sasniegusi-4677
- Central Election Commission of Latvia. “Court Rejects Political Party’s Appeal Against CEC Decision.” CVK News, CVK.lv // https://www.cvk.lv/lv/jaunums/tiesa-noraida-politiskas-partijas-parsudzibu-par-cvk-lemumu
- Congress of Local and Regional Authorities. Hungary – Fiscal Powers of Municipalities. (Accessed October 8, 2025) // https://portal.cor.europa.eu/divisionpowers/Pages/Hungary-Fiscal-Powers.aspx
- Congress of Local and Regional Authorities of the Council of Europe. Report on the Application of the European Charter of Local Self-Government in Italy (2021) // https://www.rm.coe.int/report-on-the-implementation-of-the-european-charter-of-local-self-gov/168071ae0c
- Congress of Local and Regional Authorities of the Council of Europe. Report on the Application of the European Charter of Local Self-Government in Poland (2020) // https://www.congress-monitoring.eu/en/34-pays.html
- Congress of Local and Regional Authorities of the Council of Europe. Report on the Application of the European Charter of Local Self-Government in Romania (2023) // https://www.congress-monitoring.eu/en/34-pays.html
- Corruption Prevention and Combating Bureau. Corruption Risk Analysis in Latvian Municipal Building Authorities: Summary of Strategic Analysis Report (2025). (Accessed October 10, 2025) // https://www.knab.gov.lv/lv/media/7302/download?attachment=
- Council of Europe Congress of Local and Regional Authorities. Hungary: Time to Reverse “Clear Trend Towards Recentralisation,” According to New Council of Europe Monitoring Report (February 12, 2021) // https://www.coe.int/en/web/congress/-/hungary-time-to-reverse-clear-trend-towards-recentralisation-according-to-new-council-of-europe-monitoring-reportPortal
- Danovskis, Edvīns. Administrative Law [Administratīvās tiesības]. Rīga: Tiesu namu aģentūra, 2022.
- “Director of the State Digital Development Agency Liopa Suspended Due to Problems in Election Results Compilation.” LSM.lv (June 9, 2025) // https://www.lsm.lv/raksts/zinas/latvija/09.06.2025-velesanu-rezultatu-apkoposanas-problemu-del-atstadina-valsts-digitalas-attistibas-agenturas-direktoru-liopu.a602434/
- Espinosa, Victor I., Antonia Pino. “E-Government, Inclusive Growth, and the Legitimacy of Capitalism: Lessons from Estonia.” Journal of Economic Behavior and Organization 238 (2025): 107248 // https://doi.org/10.1016/j.jebo.2025.107248
- Esposito, Giuseppe Alessandro Felicetti, Andrea Terlizzi. “Participatory Governance in Megaprojects: The Lyon–Turin High Speed Railway Among Structure, Agency, and Democratic Participation.” Policy and Society 42, No. 2 (2023): 259–273 // https://doi.org/10.1093/polsoc/puac029
- European Commission. Enhancing the European Administrative Space – Com-PAct [COM (2023) 667 final]. Brussels: European Commission, 2023 // https://commission.europa.eu/publications/compact-enhancing-european-administrative-space_en
- European Commission. Eurobarometer Survey: Citizens’ Views on Corruption in the EU. (2023) // https://ec.europa.eu/info/publications/eurobarometer-2023-corruption
- European Commission. Local Administrative Units (LAU). Eurostat // https://ec.europa.eu/eurostat/web/nuts/local-administrative-units
- European Commission. Denmark – Fiscal Powers of Municipalities. (Accessed October 8, 2025) // https://portal.cor.europa.eu/divisionpowers/Pages/Denmark-Fiscal-Powers.aspx
- European Commission. Hungary 2022 Report: Rule of Law, Public Procurement, and the Misuse of EU Funds. European Commission, 2022 // https://ec.europa.eu/info/publications/hungary-2022-report-rule-law-public-procurement-and-misuse-eu-funds
- European Committee of the Regions. Regions and Cities Discuss Commission’s Proposals to Strengthen Public Administrations and Reinforce Cooperation. (February 12, 2024) // https://cor.europa.eu/en/news/regions-and-cities-discuss-commissions-proposals-strengthen-public-administrations-and-reinforce
- European Court of Auditors. EU’s Control System on Cohesion Spending Is Not Working. (2024) // https://eucrim.eu/news/eca-eus-control-system-on-cohesion-spending-is-not-working/
- European Court of Auditors. Special Report 02/2026: EU Transport Infrastructure – Further Delays and Some Cost Increases, but a Reinforced Governance Framework Is in Place for the Future. (2026) // https://eca.europa.eu/ECAPublications/SR-2026-02/SR-2026-02_EN.pdf
- Fazekas, Mihaly, Péter András Lukács, István János Tóth. The Political Economy of Grand Corruption in Public Procurement in the Construction Sector of Hungary. Digiwhist, 2016 // https://digiwhist.eu/publications/the-political-economy-of-grand-corruption-in-public-procurement-in-the-construction-sector-of-hungary/
- Freedom House. Hungary: Freedom in the World 2025 Country Report. (2025) // https://freedomhouse.org/country/hungary/freedom-world/2025
- Group of States against Corruption (GRECO). Fifth Round Compliance Report on Bulgaria: Preventing Corruption and Promoting Integrity in Central Governments (Top Executive Functions) and Law Enforcement Agencies. Council of Europe, 2025 // https://www.coe.int/en/web/greco/home/-/asset_publisher/lxOP5Yph48Zi/content/bulgaria-publication-of-the-fifth-round-compliance-report
- Gulick, Luther. “Notes on the Theory of Organization.” Papers on the Science of Administration (1937): 1–42.
- Hendriks, Frank, John Loughlin, Anders Lidström. The Oxford Handbook of Local and Regional Democracy in Europe. Oxford: Oxford University Press, 2010.
- Hirdaramani, Yash. “Estonia’s X-Road: Data Exchange in the World’s Most Digital Society.” GovInsider (2025) // https://govinsider.asia/intl-en/article/estonias-x-road-data-exchange-in-the-worlds-most-digital-society
- Instituto de Censores Jurados de Cuentas de España. Audit of Local Governments: A Comparative Analysis in the European Union. Madrid: ICJCE // https://www.icjce.es/adjuntos/audit-local-eu.pdf
- Invest Estonia. “Estonia Ranks High in the UN E-Government Survey.” (2024) // https://investinestonia.com/estonia-ranks-high-in-the-un-e-government-survey/
- LETA. “Minister Bērziņa Resigns from Office.” Dienas Bizness (2025) // https://www.db.lv/zinas/ministre-berzina-atkapjas-no-amata-521821
- LETA. “Municipal Election Results.” Neatkarīgā Rīta Avīze (June 6, 2021) // https://nra.lv/latvija/regionos/349077-pasvaldibu-velesanu-rezultati.htm
- Norbert Kersting, and Angelika Vetter. Reforming Local Government in Europe. Wiesbaden: VS Verlag, 2003.
- Ministry of Social Services and Housing. Municipal Audit Reports. (Accessed October 8, 2025) // https://www.english.sm.dk/responsibilities-of-the-ministry/municipal-audit-reports
- OECD. Anti-Corruption and Integrity Outlook 2024 – Country Notes: Portugal. OECD Publishing, 2024 // https://www.oecd.org/en/publications/anti-corruption-and-integrity-outlook-2024-country-notes_684a5510-en/portugal_d782a546-en.html
- OECD. Government at a Glance 2023: Latvia. Paris: OECD Publishing, 2023 // https://www.oecd.org/en/publications/government-at-a-glance-2023_c4200b14-en/latvia_f288a5d5-en.html
- OECD. Government at a Glance 2025. Paris: OECD Publishing, 2025 // https://doi.org/10.1787/0efd0bcd-en
- OECD. Government at a Glance 2025: Estonia. (2025) // https://www.oecd.org/en/publications/government-at-a-glance-2025-country-notes_da3361e1-en/estonia_89797d03-en.html
- OECD. OECD Survey on Drivers of Trust in Public Institutions – 2024 Results: Building Trust in a Complex Policy Environment. (2024) // https://doi.org/10.1787/9a20554b-en
- Ozsevim, Irem. “Top 10 Procurement Schools and Certifications.” Procurement Magazine (May 30, 2023) // https://procurementmag.com/articles/top-10-procurement-schools-and-certifications
- Pollitt, Christopher, Geert Bouckaert. Public Management Reform: A Comparative Analysis – New Public Management, Governance, and the Neo-Weberian State. 3rd ed. Oxford: Oxford University Press, 2011.
- Singh, Uday. Estonia’s X-Road: A Foundational Model for E-Governance. (2025) // https://www.academia.edu/143010199/Estonias_X_Road_A_Foundational_Model_for_E_Governance
- Spremić, Marko, Dragan Kovačević. “Internal Control in Local Governments: Efficiency and Transparency.” Public Administration Review 80, No. 3 (2020): 431–442 // https://doi.org/10.1111/puar.13248
- State Audit Office of Latvia. “Complicated and Inflexible Regulatory Framework Hinders Successful Public Procurement.” LV portāls (December 9, 2024) // https://lvportals.lv/norises/370531-valsts-kontrole-publisko-iepirkumu-veiksmigu-norisi-kave-sarezgitais-un-neelastigais-normativais-regulejums-2024
- State Audit Office of Latvia. Problems and Opportunities for the Development of Public Procurement. (2024) // https://www.lrvk.gov.lv/lv/getrevision-file/29779-41W-xQrqkMfk5f9mcdGNYHfubMRhVAHn.pdf
- “The EU Court of Auditors Says ‘No Tav’: The Turin Lyon Railway Line Is Becoming Increasingly Expensive and Behind Schedule.” EUNews.it (January 19, 2026) // https://www.eunews.it/en/2026/01/19/the-eu-court-of-auditors-says-no-tav-the-turin-lyon-railway-line-is-becoming-increasingly-expensive-and-behind-schedule/
- Transparency International. Corruption Perceptions Index 2024. (2024) // https://www.transparency.org/en/cpi/2024/index
- Transparency International Hungary. GCB 2013 – Hungarians Say Our Country Is Corrupt, and the Situation Is Getting Worse. (2013) // https://transparency.hu/en/adatok-a-korrupciorol/globalis-korrupcios-barometer/gcb-2013/
- UNCAC Coalition. Denmark Signs the UNCAC Review Transparency Pledge. (2022) // https://uncaccoalition.org/denmark-signs-the-uncac-review-transparency-pledge
- World Health Organization. Denmark: Overview of the Statutory Financing System. European Health Information Gateway. (Accessed October 8, 2025) // https://eurohealthobservatory.who.int/monitors/health-systems-monitor/countries-hspm/hspm/denmark-2024/financing/overview-of-the-statutory-financing-system
- Ziemele, Ineta, Sanita Osipova (eds.). Public Law: An Introduction [Publiskās tiesības: Ievads]. Rīga: Tiesu namu aģentūra, 2024.
- Council of Europe. European Charter of Local Self-Government (CETS No. 122). Strasbourg: Council of Europe, 1985 // https://rm.coe.int/european-charter-of-local-self-government-eng/1680a87cc3
- Republic of Estonia. Local Government Organisation Act. Consolidated text as in force. Estonian Riigikogu. Riigi Teataja, 2021 // https://www.riigiteataja.ee/en/eli/530082021001/consolide
- Republic of Lithuania. Law on Local Self-Government. Vilnius: Seimas of the Republic of Lithuania, 1994 // https://e-seimas.lrs.lt/rs/legalact/TAD/98efa592d-8fc11e782d4fd2c44cc67af/
- Riigikogu. Public Information Act (Avaliku teabe seadus). Riigi Teataja, 2012 // https://www.riigiteataja.ee/en/eli/514112013001/consolide
- Saeima of the Republic of Latvia. Law on Local Governments. Latvijas Republikas likumi, July 1, 2021 // https://likumi.lv/ta/id/336956-pasvaldibu-likums
DOI: https://doi.org/10.2478/bjlp-2025-0019 | Journal eISSN: 2029-0454
Language: English
Page range: 163 - 191
Submitted on: Oct 10, 2025
Accepted on: Jan 30, 2026
Published on: Mar 9, 2026
In partnership with: Paradigm Publishing Services
Publication frequency: 2 issues per year
Keywords:
Related subjects:
© 2026 Ieva Bērziņa, published by Faculty of Political Science and Diplomacy and the Faculty of Law of Vytautas Magnus University (Lithuania)
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.