The OECD work on budgeting is carried out by the Working Party of Senior Budget Officials (SBO) and its associated networks. Established in 1980 and composed of budget directors and other senior officials from member countries, the SBO is recognised as the world's leading forum on international budgeting issues.

The SBO carries out analysis and research on the full range of budgeting issues. These include:

- reviews of budgeting systems of individual countries,

- comparative analysis of specific aspects of the budgeting system across countries, and

- the maintenance of a comprehensive database.

The work carried out by the OECD in the field of budgeting is published in the OECD Journal on Budgeting.

The SBO has launched associated networks on specific topics (for example, accrual accounting, performance budgeting, and public-private partnerships), each composed of the relevant senior officials from member countries. The networks meet regularly and operate in the same manner as the SBO. Regional networks have also been launched.

The secretariat for the SBO is provided by the Budgeting and Public Expenditures Division.

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