This report was prepared by the OECD Directorate for Public Governance (GOV) under the leadership of Elsa Pilichowski, Director. It was drafted by Álfrún Tryggvadóttir and Indre Bambalaite under the direction of Jón Blöndal, Head of Division, all from the Public Management and Budgeting Division. This version reflects comments made at the 47th annual meeting of the OECD Committee of Senior Budget Officials on 5-6 June 2025 in London. Meral Gedik prepared the report for publication.