This report and the Guidelines were prepared by Sigurdur Helgason of the OECD Public Management Service. The background paper was prepared by Marjukka Ala-Harja (Ministry of Finance, Finland) and Sigurdur Helgason. The Secretariat was assisted by a Reference Group of senior officials and experts from Australia, Canada, Sweden, the United States and the European Commission. This report is published on the responsibility of the Secretary-General of the OECD. The views expressed are those of the authors and do not commit or necessarily reflect those of governments of OECD Member countries.