Budgeting and public expenditures

OECD Review of the Victorian Parliamentary Budget Office (PBO)


21 March 2019


This OECD Review, commissioned at the PBO’s initiative, assesses the extent to which the PBO’s legislative framework allows it to function in line with the OECD Principles for Independent Fiscal Institutions.

The Review finds that provisions in the PBO’s legislative framework facilitate the PBO in aligning – in general terms – with the OECD Principles in relation to local ownership, independence and non-partisanship and communication.

The report finds partial alignment with the OECD Principles on relationship with the legislature, transparency and external evaluation. However, legislative gaps prevent the PBO from effectively aligning with OECD Principles relating to mandate, resources and access to information. In order to close these gaps, the Review sets forth recommendations to enhance the PBO’s legislative framework.


Read the report:



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