Budgeting and public expenditures

Working Party of Senior Budget Officials (SBO)



The OECD Working Party of Senior Budget Officials (SBO) was established in 1980 and is composed of budget directors and other senior officials from OECD countries. The SBO meets annually to address key budgeting concerns and relevant policy options.

The SBO is guided by a Bureau which provides strategic direction to its work.  

The current chair is Julian Kelly, Director General, Public Spending and Finance, Her Majesty’s Treasury, United Kingdom.


Past meetings:



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


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.




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