(Adapted from Ramkumar, Vivek. Our Money, Our Responsibility: A Citizens' Guide to Monitoring Government Expenditures. Washington, DC: International Budget Project, Feb 2008.)
When monitoring government spending, it is important to understand how budgets are developed, the budget approval process, how budgets are implemented and who has oversight responsibility for the budget. This is known as the budget cycle. Every budget, whether focused on the national or subnational level, must go through a similar process.
When you complete this lesson, you will be able to:
- Understand the four key parts of a budget cycle;
- Learn different strategies for how to get involved in budget monitoring; and
- Identify challenges in the budget monitoring and address ways to overcome them.