Series: Technical Notes and Manuals
Author(s): Ian Lienert
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 06 April 2010
Keywords: budget, approval, parliament, legislature, government, executive, accountability, annual budget, appropriations, budgets
This paper examines the role of the legislature in budget processes. The paper highlights that for promoting good governance and fiscal transparency, the legislature's active engagement in the budget process is ess...