Introduction

The role of parliament in approving the budget differs sharply across different countries. Some are powerful players in the budget process, and significantly shape budgets. Others generally approve the budget as tabled by the executive without any changes. This unit deals with some of the factors that shape the role of parliament in the approval stage of the budget process. The following sections consider parliament’s legal powers to initiate financial measures and to amend budgets tabled by the executive; the timing of the budget and what happens if the budget is not approved in time for the beginning of the fiscal year; the role of parliamentary committees in scrutinizing executive budget proposals; access to information and analysis capacity as a basis for parliamentary decision making; and party political dynamics.