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The Editors

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FOREWORD
OECD JOURNAL ON BUDGETING – VOLUME 2014/2 © OECD 2015
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Public Governance and Territorial Development Directorate, OECD
Rolf Alter 
Director
Jón R. Blöndal 
Head of Budgeting and Public Expenditures Division
OECD Journal on Budgeting
Jón R. Blöndal 
Editor-in-Chief

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FOREWORD
OECD JOURNAL ON BUDGETING – VOLUME 2014/2 © OECD 2015
5
OECD Advisory Panel on Budgeting and Public Expenditures
The OECD established an Advisory Panel on Budgeting and Public Expenditures
in 2012. Its role is to offer insights on the directions of the OECD work in this crucial area.
The Panel is composed of recent former chairs of the Working Party of Senior Budget
Officials (SBO) and distinguished academics and experts associated with the SBO.
The members of the Panel:
Mr Ian WATT 
Secretary, Department of the Prime Minister and Cabinet, Australia 
Former Secretary, Department of Finance and Deregulation, Australia 
Former SBO Chair (2006-09)
Mr Richard J. EMERY 
Former Assistant Director, White House Office of Management and Budget, United States 
Former SBO Chair (2003-05)
Mr Geert VAN MAANEN 
Secretary-General, Ministry of Health, Welfare and Sport, Netherlands 
Former Secretary-General, Ministry of Finance, Netherlands 
Former SBO Chair (2000-02)
Mr Barry ANDERSON 
Deputy Director, National Governors Association, United States 
Former Assistant Director, White House Office of Management and Budget, United States 
Former Acting Director and Deputy Director, Congressional Budget Office, United States 
Forr SBO Chair (1995-97)
Mr Matt ANDREWS 
Associate Professor, John F. Kennedy School of Government, Harvard University, United States
Mr Andreas BERGMANN 
Professor of Public Finance and Director – Public Sector, School of Management and Law, 
Zurich University of Applied Sciences, Switzerland 
Chair, International Public Sector Accounting Standards Board (IPSASB)
Mr Philippe BURGER 
Professor of Economics and Head of Economics Department, University of the Free State, 
South Africa
Mr John BURNS 
Chair Professor of Politics and Public Administration and Dean of Faculty of Social Sciences, 
The University of Hong Kong
Mr John KIM 
Senior Fellow, Korea Institute of Public Finance

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FOREWORD
OECD JOURNAL ON BUDGETING – VOLUME 2014/2 © OECD 2015
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Mr LU Mai 
Secretary-General, China Development Research Foundation
Mr Paul POSNER 
Professor and Director of the Public Administration Program, George Mason University, 
United States
Mr Ricardo REIS 
Assistant Professor of Accounting, Católica-Lisbon School of Business and Economics, Portugal
Mr Marc ROBINSON