Legislative capacity to ensure transparency in the budget process

The legislature plays a crucial role in the budgetary process. The presentation of the budget and related documentation in legislature is normally the first opportunity for public scrutiny of a government’s priorities, thus it becomes an essential component for transparency and public financial accountability. To meaningfully engage in the budget process, rather than simply serving as a rubber stamp, legislatures require reliable, unbiased information as well as strong analytical capacity. This support can result in different institutional arrangements, for instance specialised budget research units within congress/parliament, or independent congressional/parliamentary budget offices (PBOs). Furthermore, among OECD member countries, the establishment of fiscal councils has become quite common.