The Internal Managerial Control System — From Regulation to Effective Implementation: A Mini-Analysis within the Romanian Public Sector

Abstract

The study examines the current stage of implementation of the Internal Managerial Control System (SCIM) across Romania’s public sector, focusing on the gap between an extensive regulatory framework and its practicalinstitutional application. The main objective is to evaluate the degree of compliance with SCIM standards, identify persistent dysfunctions, and outline directions for modernisation aligned with the principles of good governance. Methodologically, the research employs a qualitative, descriptive approach, drawing on analysis of relevant legislation, institutional reports issued by the General Secretariat of the Government (SGG) for 2022–2024, and recent academic contributions. Documentary analysis is combined with a comparative evaluation across categories of public institutions, enabling the identification of systemic trends and barriers to managerial maturity. The results indicate moderate yet consistent progress in SCIM implementation. In 2024, approximately 41% of public institutions reported full compliance with SCIM standards, up from 37% in 2023, while nearly half remained at a partial implementation stage. Substantial improvements were recorded in ethics, integrity, planning, and risk management, whereas persistent deficiencies were found in procedure documentation, performance evaluation, and continuous monitoring. Structural factors—such as insufficient professional competencies, high staff turnover, limited digitalisation, and a predominantly formalistic administrative culture—continue to hinder progress. Institutions with enhanced digital tools and stronger managerial engagement displayed significantly higher implementation levels. The study highlights that the significance of SCIM goes beyond regulatory compliance, representing a strategic governance mechanism essential for strengthening accountability, transparency, and performance in public administration. The findings underscore the need for the full digitalisation of reporting processes, the development of specialised competencies, the integration of SCIM with program-based budgeting, and the adoption of performance-oriented managerial practices. Overall, the research provides an integrated assessment of how internal managerial control evolves from normative prescription to operational practice, offering insights relevant for consolidating a modern and effective public governance framework in Romania.