The Working Party on Financial Management and Reporting supports the mandate of the OECD Committee of Senior Budget Officials "to improve the effectiveness and efficiency of resource allocation and management in the public sector".

 

The Working Party meets annually and brings together senior staff with an interest in public financial management and fiscal reporting.

 

The Working Party’s focus has been on issues associated with:

• Comprehensiveness and reliability of government reporting – e.g., through the implementation of accrual accounting
• Transparency on government fiscal situation – e.g., through the monitoring and analysis of government balance sheets
• Use of fiscal data for better managerial and policy decision making – e.g., through the management of fiscal risks
• Modernization of fiscal reporting – e.g., through the development of digital and interactive reporting tools to meet needs of citizens
• Capacities of finance government officials – e.g., through appropriate skills development

 

The Working Party conducts regular surveys to take stock of OECD member countries in the areas above.

 

The Working Party also undertakes reviews upon request, providing benchmarks, recommendations and roadmaps to countries that wish to strengthen their public financial management and fiscal reporting.

 

 

Meetings 23rd Annual Meeting of the Working Party on Financial Management and Reporting (9-10 March 2023)                                                            Agendas of previous meeting	Surveys Recent outputs of the Working Party: 2023 Survey (forthcoming) Accrual practices and reforms in OECD countries: Results of the 2016 OECD Accruals Survey (OECD Journal on Budgeting, Volume 2016/1) 2016 Survey Dataset
Reviews Recent outputs of the Working Party: Financial Reporting in the Faroe Islands (2020) Financial reporting in Ireland (OECD Journal on Budgeting, Volume 2019/1)	Accrual Accounting and Budgeting Recent outputs of the Working Party: Rise of Non-Standard Policy Instruments: Can Budgeting Catch Up? (forthcoming) Getting added value out of accrulas reforms (OECD Journal on Budgeting, Volume 2018/1) Accrual Budgeting and Fiscal Policy (OECD Journal on Budgeting, Volume 2009/1)
Modernization of Fiscal Reporting Recent outputs of the Working Party: Rationalising government fiscal reporting (OECD Journal on Budgeting, Volume 2017/2)	Capacity Building Recent outputs of the Working Party: Financial Management in Government: Insights in Skills Development (OECD Journal on Budgeting, Volume 2018/3)
Fiscal Risks Management Recent outputs of the Working Party: Managing fiscal risks: Lessons from case studies of selected OECD countries (OECD Journal on Budgeting, Volume 2021/3) Can subnational accounting give an early warning of fiscal risks? (OECD Journal on Budgeting, Volume 2020/2)	Balance Sheet Management Recent outputs of the Working Party: Balance sheet-based policies in COVID‑19 fiscal packages: How to improve transparency and risk analysis? (OECD Journal on Budgeting, Volume 2021/1)

 

For more information about the Working Party, please contact:

Delphine Moretti
Lead, OECD Working Party on Public Financial Management and Reporting
Public Management and Budgeting Division
OECD Directorate for Public Governance
Delphine.Moretti@oecd.org