Budgeting and public expenditures

Committee of Senior Budget Officials


The overarching objective of the Committee of Senior Budget Officials (SBO) is to assist members in ensuring fiscal sustainability and effective and efficient resource allocations through proper budgetary governance and management from a whole of government perspective.


The SBO is guided by a Bureau which provides strategic direction to its work. The outputs of the SBO include policy recommendations, country reviews , data gathering, and cross-country structural analysis.


The SBO is responsible for the Recommendation on Principles for Independent Fiscal Institutions, the Recommendation on Budgetary Governance, and, jointly with the Public Governance Committee, the Recommendation of the Council on Principles for Public Governance of Public-Private Partnerships, the Recommendation of the Council on the Governance of Infrastructure and the Recommendation on Public Policy Evaluation.


The OECD Journal on Budgeting is the flagship vehicle for disseminating the work of the SBO, as well as featuring special contributions from finance ministries of member countries, academics and experts in the field, available to a wide community in an accessible format. The 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.


As well as the Committee, there are a number of working parties and other groups represented by senior officials:


      Committee of Senior Budget Officials

Working Party on Financial Management and Reporting

 OECD Paris Collaborative on Green Budgeting  

Regional SBO Network for Central, Eastern and South-Eastern Europe

Working Party of Parliamentary Budget Officials and Independent Fiscal Institutions - OECD

Network on Gender Budgeting

Regional SBO Network for Asia

Working Party on Performance and Results Network on Fiscal Sustainability of Health Systems  Regional SBO Network for the Middle East and North Africa
 Network on Fiscal Relations across Levels of Government (Part II)    Regional SBO Network for Latin America and the Caribbean


Meetings of OECD Senior Budget Officials

2-3 June 2022, Oslo, Norway

20 December 2021, virtual

5-6 June 2019, Tallinn, Estonia

6-7 June 2018, Jerusalem, Israel

1-2 June 2017, Lisbon, Portugal

9-10 June 2016, Stockholm, Sweden

4-5 June 2015, Rome, Italy


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