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Committee of Senior Budget Officials (SBO)
Chair:   
Mr. Martin Kelleners   
(Germany)
Bureau Members:   
Mr. Koichiro ARITOSHI   
(Japan)
Mr. Ronnie DOWNES   
(Ireland)
Ms. Rosemary HUXTABLE   
(Australia)
Ms. Kelly KINNEEN   
(United States)
Mr. Pål Longva   
(Norway)
Ms. Friederike SCHWARZENDORFER   
(Austria)
Members:   
Open to all Member countries 
Date of creation:
2021
Duration:
31st December 2026

Mandate:   

 

-  Resolution of the Council establishing the Committee of Senior Budget Officials approved at its 1423rd session held on 6-7 May 2021 [C(2021)61, Annex I and C/M(2021)10, item 104]

 

 

Resolution of the Council [C(2021)61, Annex I and C/M(2021)10, item 104]

 

 

Draft Resolution of the Council establishing

the Committee of Senior Budget Officials

 

 

THE COUNCIL,

HAVING REGARD to Articles 1 and 2 of the Convention of the Organisation for Economic Co-operation and Development of 14 December 1960;

HAVING REGARD to the Rules of Procedure of the Organisation;

HAVING REGARD to the Revised Resolution of the Council on Partnerships in OECD Bodies [C(2012)100/REV1/FINAL];

RECOGNISING that budgets play a central role as a key document outlining policy and expenditure priorities for the government as a whole;

RECOGNISING the role of the OECD in developing work on budgetary governance, as well as tools and institutions assure effective expenditure management;

RECOGNISING the need for fiscal sustainability in the long term in a global and interconnected world economy reflects a key whole of government responsibility to preserve trust, economic prosperity and for the good functioning of economies and societies;

RECOGNISING that allocation of public resources, fostering transparency, effective performance informed decision making and accountability, planning and forecasting, and in more general terms the good stewardship of financial resources will benefit from greater reliance to international best practices;

Recognising that governments have to manage public resources effectively to achieve critical and complex policy agendas, such as climate change, ageing, and green growth, and to pursue key policy objectives in terms of well-being, and inclusiveness;

HAVING REGARD to the results of the In-depth Evaluation of the Public Governance Committee [C(2017)72];

HAVING REGARD to the proposed mandate of the Committee of Senior Budget Officials [C(2021)61]:

DECIDES

A. The Committee of Senior Budget Officials is established with the following mandate:

I. Objectives

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

b)The intermediary objectives of the Committee include:

i.Promoting an integrated perspective on budgetary governance, so that governments can manage budgets within clear, credible and predictable limits for fiscal policy.

ii.Identifying best practices across OECD and national bodies through peer review and other means on matters, emerging issues, trends and challenges related to budgetary governance, and in particular upon the analytical insights and researches arising from the COVID-19 crisis.

iii.Providing evidence based analysis and comparative information through a comprehensive database of national budgeting policies and practices in Member countries and relevant partner countries, recognising that practices vary across Member countries in light of distinct legal, constitutional, institutional and cultural practices, and that it is appropriate for countries to determine and manage national frameworks in light of these country-specific circumstances.

iv.Facilitating close alignment of budgets within the medium term strategic priorities of governments and supporting governments as they actively plan, manage and monitor budget executions.

v.Promoting the design of capital budgeting frameworks to meet national development needs in a cost effective and coherent manner.

vi.Ensuring openness, transparency and accessibility of budget documents to foster citizens’ trust, and providing for inclusive, participative and realistic debates engaging citizens on budgetary choices.

vii.Ensuring that performance, evaluation and value for money are integral to the budget process, supporting the identification of spending priorities to improve the quality of public expenditure through spending reviews eliminating the potential for waste and duplication.

viii.Identifying assessing and managing prudently medium-term and long-term fiscal sustainability and fiscal risks and particularly those arising from major economic or social crises.

ix.Promoting the integrity and quality of budget forecasts, fiscal plans and budgetary implementation, including through wide public dialogue and engagement with Parliaments.

x.Supporting governments to achieve critical and complex policy agendas, such as climate change, ageing, health, and green growth.

xi.Promoting inclusive perspectives in the allocation of budgetary resources from a broad welfare perspective, such as well-being and gender equality.

xii.Promoting the effective management of fiscal relations across levels of government, through the informing decisions on how to organise the financial relations among central, regional and local governments.

xiii.Promoting a global dialogue on budgetary governance issues, identifying current and emerging policy challenges and developing strategies to address them by providing for a for policy dialogue and exchange among those responsible for budget management in Members and non-Members, as well as with other relevant stakeholders including international organisations and institutions, as well as civil society.

II. Co-operation arrangements

In order to achieve these objectives, the Committee shall:

a)Co-operate with other relevant OECD bodies on matters related to budgetary governance, public management and expenditure, including the Public Governance Committee, the Regulatory Policy Committee, the Economic Policy Committee, the Economic Development and Review Committee and the Regional Development Policy Committee.

b)Co-operate with other international organisations.

c)Consult and share information, as appropriate, with Business at OECD (BIAC), and the Trade Union Advisory Committee (TUAC) and other relevant stakeholders in the field of budgetary governance.

B.   The mandate of the Committee of Senior Budget Officials shall remain in force until 31 December 2026 unless the Council decides otherwise.

Last published on: 25th May 2021  
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