The Working Party of Senior Budget Officials (SBO) undertakes country reviews of budgeting systems. The objective of senior budget official reviews is to provide a comprehensive overview of the budget process in the country or jurisdiction under examination, to evaluate national and or sub-national experiences in the light of international best practices and to provide specific policy recommendations. The reviews also offer other countries or jusrisdictions an opportunity to comment on specific budgeting issues in the country or jurisdiction under examination ("peer review").
Final reports are published in the OECD Journal on Budgeting. The following countries have been reviewed:
Reviews of the following countries are currently under way: