OECD Journal on Budgeting is a unique resource for policy makers, officials and researchers in public sector budgeting. Drawing on the best of the recent work of the OECD Committee of Senior Budget Officials (SBO), as well as special contributions from finance ministries of member countries and other practitioners, the Journal provides insight on leading-edge institutional arrangements, systems and instruments for the effective and efficient allocation and management of resources in the public sector. The Journal is published three times per year and is the flagship vehicle for disseminating the work of the SBO. This Committee brings together budget directors and other senior officials from finance ministries of the 30 member countries of the OECD, as well as representatives of a number of non-member countries and other international organisations. The Committee is a forum for the highest level officials to discuss major budgetary issues with their colleagues on the basis of specialised reports prepared ahead of each meeting. The high-quality and innovative work carried out by the Committee has been of immense value in modernising budgetary practices in member countries. The Journal is designed to make this work available to a wider community in an accessible format.