Drawing on the best of the recent work of the OECD Working Party of Senior Budget Officials, this journal provides insights on leading edge institutional arrangements, systems, and instruments for the effective and efficient allocation and management of resources in the public sector. This issue includes articles on budget and civil service reform in China, budgeting in Latin America, OMB's Program Assessment Rating Tool, improving public sector efficiency, and comparing budget and accounting measures of the US Federal government's fiscal condition.
