This Guide reflects the growing focus of civil society organizations on monitoring the results achieved by government expenditures.  It offers an overview of government budget implementation, including budget execution, procurement, impact measurement, and auditing and legislative oversight processes.  The Guide provides practical, tested tools that can be used by independent organizations interested in monitoring government expenditures.

Table of Contents

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Foreword

Part I. Introduction      Introduction

Chapter 1: Overview of the Budget Cycle

Chapter 2: Why Government Expenditures Can Deviate from the Annual      Budget

Part II.  The Budget Execution Process

Chapter 3: The Budget Execution Process

Chapter 4: Case Studies on Successful Civil Society Initiatives to      Monitor Budget Execution

4.1  MKSS Undertakes Social Audits in India

4.2  CSCQBE Carries Out Public Expenditure Tracking Surveys in Malawi

Chapter 5: Other Successful Initiatives in Monitoring Budget Execution

Part III.  The Procurement Process

Chapter 6: The Procurement Process

Chapter 7: Case Studies on Successful Civil Society Initiatives to      Monitor Procurement

7.1  PWI Specializes in Monitoring Public Procurement in the Philippines

7.2  G-Watch Monitors Textbook Procurements in the Philippines

Chapter 8: Other Successful Initiatives to Monitor Public Procurement

Part IV.  The Impact Measurement Process

Chapter 9: The Impact Measurement Process

Chapter 10: Case Studies on Successful Civil Society Initiatives to      Measure Budget Impact

10.1  PAC Develops Citizen Report Cards in India

10.2  Hakikazi Catalyst Uses PIMA Cards in Tanzania

Chapter 11: Other Successful Initiatives to Measure Budget Impact

Part V.  The Audit and Legislative Oversight Process

Chapter 12: The Audit and Legislative Oversight Process

Chapter 13: Case Studies on Successful Civil Society Initiatives to      Engage with the Audit and Legislative Oversight Process

13.1  Fundar Examines HIV/AIDS Funds in Mexico

13.2  HakiElimu Publicizes Trends in Audit Reports in Tanzania

13.3  CCAGG Audits Public Highway Expenditures in the Philippines

13.4  PSAM Assesses Oversight Systems in South Africa

Chapter 14: Other Successful Initiatives to Monitor Audit and      Legislative Oversight

Part VI. Next Steps

Chapter 15: Conclusion, and Suggestions for Getting Started

Part VII. Additional Resources

A. Glossary

B. Bibliography

If you have additional questions or would like to obtain a hard copy of Our Money, Our Responsibility A Citizens’ Guide to Monitoring Government Expenditures, please contact us at info@internationalbudget.org.