KATE ASHCROFT Independent Educational Consultant, Ethiopia and Zambia; Visiting Professor, University of Northampton, UK; Visiting Professor, University of Wales Institute, Cardiff, UK ELENA BELYANOVA Managing Partner, ECORYS Nederland BV; Economic Analysis Chair, Economic Department, Moscow State University, Russia; Chair, Board of the Economic Development and Civil Society Foundation, Russia JIM BRUMBY Office of Budget and Planning, International Monetary Fund, USA BENOIT CHEVAUCHEZ Controleur General and Consultant, France; Lecturer, Public Finance, Sciences Po, France; Lecturer, Public Finance, Paris I La Sorbonne, France TERESA R CURRISTINE Budgeting and Public Expenditure Division, OECD Public Governance Directorate, France MATT DAVIES Senior Economist, Asia and Pacific Department, Interntional Monetary Fund MICHAEL DI FRANCESCO Principal Advisor, Financial Management Policy, NSW Treasury, Australia JACK DIAMOND Retired Division Chief, Public Financial Management Division I, Fiscal Affairs Department, International Monetary Fund, USA ISRAEL FAINBOIM Technical Assistance Advisor, Public Financial Management Division, Fiscal Affairs Department, International Monetary Fund, USA DENISE FANTONE Acting Director, Education, Workforce, and Income Security, US Government Accountability Office (GAO), USA VICTORIA GUNNARSSON Research Officer, Expenditure Policy Division, Fiscal Affairs Department, International Monetary Fund, USA MARCELA GUZMAN Principal of Politeia, Santiago de Chile, Chile OLE HOVLAND Director, European Bank for Reconstruction and Development (Representative for Norway, Finland and Latvia) BRICE LANNAUD Manager, Performance Project, Directorate of Budgetary Reform, Ministry of Economy, Finance and Industry, France ALEXEY LAVROV Director of Budget Policy, Russian Ministry of Finance, Russia JAVIER LOSCOS Lecturer, Department of Applied Economics IV, Universidad Complutense de Madrid, Spain ELISABETH PAUL Member, GRAP-SWAP, Belgium; Technical Advisor, Ministry of Health, Mali JOHN PIERCE Secretary of the Treasury of New South Wales, Australia; Chairman, NSW Treasury Corporation, Australia JESUS RUIZ-HUERTA CARBONELL Professor, Public Economics, Department of Applied Economics II, Universidad Rey Juan Carlos, Madrid, Spain DAVID SHAND Public Financial Management Consultant PETER C. SMITH Professor of Economics and Director of the Centre for Health Economics, University of York, UK TAMON A. TAKAHASHI ITURRIAGA Director of Budgetary Research, Ministry of Finance, Mexico TERESA TER-MINASSIAN Director, Fiscal Affairs Department, International Monetary Fund, USA HOLGER VAN EDEN Senior Economist, Public Financial Management Division II, Fiscal Affairs Department, International Monetary Fund, USA MARIJN VERHOEVEN Deputy Division Chief, Expenditure Policy Division, Fiscal Affairs Department, International Monetary Fund, USA EDUARDO ZAPICO Adviser, Evaluation Unit, Directorate General of the Budget of the European Commission