The Working Party of Senior Budget Officials (SBO) undertakes country reviews of budgeting systems. The objective is to provide a comprehensive overview of the budget process in the country under examination, to evaluate national experiences in the light of international best practice and to provide specific policy recommendations, and to offer other countries an opportunity to comment on specific budgeting issues in the country 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: