Making the Most of the Budget Cycle: The Budget Oversight Stage

By Rebecca Warner, International Budget Partnership— Apr 04, 2018

Budget oversight includes a number of activities that aim to measure whether public resources have been used appropriately, effectively, and efficiently. At the end of the fiscal year, the executive branch should report its financial activities to the legislature and the public, as well as to an independent and professional supreme audit institution. During this stage of the budget cycle, civil society organizations that are interested in assessing problems in budget implementation can use Audit Reports to assess whether the government is spending public funds appropriately and effectively.

Making the Most of the Budget Cycle: The Budget Approval Phase

By Jay Colburn, International Budget Partnership— Jun 20, 2017

The budget approval, or enactment, phase of the budget cycle is when the Executive’s Budget Proposal is submitted to the legislature, where the members may then debate, alter, and approve the final budget. Frequently, it is at this point that the key issues in the debate over the budget are established. Because this process culminates in the enactment of the final budget law, this is often the point when media attention is greatest, offering CSOs valuable opportunities to advocate for their issues.

Lawmakers meet during a parliament session in Ghana

Making the Most of the Budget Cycle: The Budget Formulation Stage

By Jay Colburn, International Budget Partnership— Feb 28, 2017

Timing can be everything when it comes to influencing government decisions. Luckily budgeting more or less follows a regular cycle throughout the financial year and decisions are often contingent on what has come before. Civil society organizations (CSOs) looking to influence budgets can use their knowledge of the budget cycle to determine the timing and targets of their interventions. This post looks at the formulation stage of the budget cycle and how civil society can most effectively engage in it.