Budgeting and public expenditures
Financial Management and Reporting
The SBO Network on Financial Management and Reporting supports the mandate of the OECD Working Party of Senior Budget Officials "to improve the effectiveness and efficiency of resource allocation and management in the public sector" by assisting member countries to design and implement financial management and accountability reforms. A particular focus is on government accounting frameworks and the issues associated with the adoption of accrual accounting and budgeting.
The Network meets annually and brings together senior staff with an interest in financial management and fiscal reporting.
Click here for agendas and presentations from previous meetings.
Outputs of the network:
- Can subnational accounting give an early warning of fiscal risks? (OECD Journal on Budgeting, Volume 2020/2)
- Financial Management in Government: Insights in Skills Development (OECD Journal on Budgeting, Volume 2018/3)
- Getting added value out of accrulas reforms (OECD Journal on Budgeting, Volume 2018/1)
- Rationalising government fiscal reporting (OECD Journal on Budgeting, Volume 2017/2)
- Accrual practices and reforms in OECD countries: Results of the 2016 OECD Accruals Survey (OECD Journal on Budgeting, Volume 2016/1)
- Accrual Budgeting and Fiscal Policy (OECD Journal on Budgeting, Volume 2009/1)
- Performance Budgeting and Accrual Budgeting: Decision Rules or Analytic Tools? (OECD Journal on Budgeting, Volume 7, Number 2, 2007)
- Issues in Accrual Budgeting (OECD Journal on Budgeting, Volume 4, Number 1, 2004)
- Accrual Accounting and Budgeting: Key Issues and Recent Developments (OECD Journal on Budgeting, Volume 3, Number 1, 2003)
Country reviews:
- Financial Reporting in the Faroe Islands (2020)
- Financial reporting in Ireland (OECD Journal on Budgeting, Volume 2019/1)
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