Budgeting and public expenditures


Maintaining fiscal discipline, (re-)allocating resources to where they are most valued, and achieving greater efficiency in government operations have a crucial impact on overall national economic performance.

Special Topics

Parliamentary Budget Offices and Fiscal Councils

The PBO network brings together specialised professional staff from independent fiscal institutions, specialised in-house parliamentary budget research units and parliamentary budget or finance committees.

Financial Management and Reporting (Accruals)

The OECD Working Party of Senior Budget Officials (SBO) has created a network to discuss the topic of accruals, among others, which meet regularly.

Public-Private Partnerships (PPPs)

The OECD Working Party of Senior Budget Officials (SBO) has created a special network devoted to the topic of public-private partnerships.

Performance and Results

The SBO Network on Performance and Results works to improve the effectiveness and efficiency of resource allocation and management in the public sector by assisting member countries to design and implement performance- and results-based budgeting and management reforms.

Budgeting for Health Expenditures

The OECD Working Party of SBO created a new network in 2011, the Joint DELSA/GOV Network on Fiscal Sustainability of Health Systems, which focuses on the fiscal sustainability of public health and long-term care.


About us

Related external links

OECD Advisory Panel on Budgeting and Public Expenditures


OECD Staff Profiles

International Public Sector Accounting Standards Board (IPSASB)

Gateway Guide on Public Financial Management and Accountability

Collaborative Africa Budget Reform Initiative (CABRI)

Public Sector & Governance Group