Back from the sidelines ? redefining the contribution of legislatures to the budget cycle

Abstract

This paper looks at the role of parliaments in the budget process, from the role of finance and budget committees which scrutinize proposed government budgets prior to parliamentary approval, to the role of public accounts and departmental committees which ensure that actual government spending is in line with that approved by parliament. The paper also takes a comparative approach by reviewing presidential and parliamentary systems and highlights the differences between parliaments'constitutional power and current practices. An additional focus is given to the research and information needs of parliaments as they deliberate the budget and the importance of parliamentary committees as the engine room for financial scrutiny.