Those organisations in the executive branch that co-ordinate the activities of, and provide guidance to the operating ministries and agencies. Practice vary widely from country to country, but central agencies are generally regarded as including: the Ministry of Finance; the Cabinet Office, or the ministry assisting the Prime Minister or the Council of Ministers in the development and co-ordination of policy; the ministry or agency responsible for developing and co-ordinating policies in relation to human resource management within the public sector; the Supreme Audit Institution; and the Ministry of Foreign Affairs, in certain areas of work such as policy on European integration.