Our Money, Our Responsibility
  A Citizens’ Guide to Monitoring Government Expenditures
by Vivek Ramkumar

Guide to Budget Work, October 2001 - Table of Contents, International Budget Partnership
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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ArrowForeword
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.