Budgeting and public expenditures

Comparative analysis in budgeting


The Working Party of Senior Budget Officials (SBO) undertakes comparative analysis to assess specific aspects of the budget process across member countries in order to identify best practices for resource allocation and management. This allows countries to benefit from the experiences of others.

Subjects of comparative analysis have included:

In the medium term, the main priorities for comparative work will be the implementation of performance-oriented budgetary processes, the strengthening of budget discipline and the capacity to adhere to fiscal rules and, as a part of a wider OECD project, fiscal relations across levels of government.

See the OECD Journal on Budgeting for comparative reports.


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