Senior Budget Official networks (SBO)

Budget directors from OECD member countries have been meeting regularly for nearly 30 years in the Working Party of Senior Budget Officials, colloquially known as the SBO.

The SBO has launched five associated networks and five regional networks.

The associated networks are each composed of the relevant senior officials from member countries. They convene regularly and operate in the same manner as the SBO.

• The SBO Network on Financial Management is responsible for government accounting frameworks and has focused on the issues associated with the adoption of accruals.
• The SBO Network on Performance and Results focuses on the use of performance information and measures in the budget process. In particular, the Network assists member countries to design and implement performance-based (results-based) budgeting and management reforms.
• The SBO Network of Parliamentary Budget Committee Chairpersons is the OECD's only regular gathering of Members of Parliament. It focuses on the legislature's scrutiny of the budget.
• The SBO has also created the SBO Experts Group on Accountability and Control (SBO-A&C) and related topics.
• The SBO also participates in the work of the wider OECD Network on Fiscal Relations across Levels of Government.

Regional SBO networks draw upon the successful format for the SBO and annually bring together budget directors and other senior officials from each region to address key budgeting concerns and relevant policy options. In some regions, reviews of budgeting systems have been conducted (peer review). There are five regional networks:

• Africa: Collaborative Africa Budget Reform Initiative (CABRI)
• Asia: OECD-Asian SBO network
• Eastern Europe: Senior Budget Officials from Central, Eastern and South-Eastern European Countries (CESEE)
• Latin America: Regional SBO network for Latin America
• MiddleEast/North Africa (MENA): Regional SBO network for MENA