Data presented in this report includes responses by government officials to the 2023 OECD Senior Budget Officials Survey on Budget Frameworks and various other surveys for subgroups within the OECD Committee of Senior Budget Officials in their respective areas of expertise on financial management and reporting, gender budgeting, green budgeting, independent fiscal institutions, policy evaluation, performance budgeting and spending reviews. The surveys have been distributed to all 38 OECD countries.
The data from these surveys were collected between 2021 and 2023 and draws on self-reporting by the government officials, reflecting their assessment of current practices and procedures. The respondents were predominately senior budget officials. The data refer to central/federal government and exclude subnational governments. The quality and consistency of survey responses were checked as part of the quality control of the datasets. During this review process, countries were invited to verify and clarify any substantial changes from the earlier data, potential inconsistencies and outliers.
A preliminary version of this report was shared at the 47th Annual Meeting of the OECD Committee of Senior Budget Officials in June 2025 and provided the OECD SBO delegates the opportunity to comment on the report and the data within it.
In the figures and throughout the text of this report, the OECD average is presented either as the unweighted, arithmetic mean or the weighted average of the OECD countries for which data are available. OECD totals represent the sum of data for which the data are available.
The report also includes a new composite index on Fiscal Advocacy (for further details please refer to Chapter 10 and Annex C).