This issue consists of 5 articles: 1) Balance sheet-based policies in COVID-19 fiscal packages: How to improve transparency and risk analysis?; 2) Brazil: Moving the budget focus from the short to the medium term; 3) Budgeting in Bulgaria; 4) Implementing shared services in the UK central government: A five-year progress report using longitudinal bureaumetrics; and 5) OECD Review of the Office for Budget Responsibility in the United Kingdom.