Introduction

Understanding the way budgets are put together is a crucial first step in influencing decision making. The budget is the result of a process. The priorities and choices it embodies reflect the power of various actors in this process. Those who are effective in influencing the budget succeed in having their choices and priorities included. This chapter provides a general outline of the budget process. While the details will differ from country to country, there are also important similarities across most public budgeting systems. Based on a simplified and generalized discussion, the following sections look at the stakeholders in the budget process, stages of the budget process, and how annual budgeting can be guided by a medium-term expenditure framework.