The government budget serves multiple objectives. It can be used to stabilize the economy, redistribute wealth, create growth centers in less-developed areas, and provide social safety nets to vulnerable sectors of society. Other than a development tool, the budget is also an instrument for public accountability. A good budgeting system allows tracking of the use of the money collected from the people.
This Legislator's Guide seeks to assist Members of Congress in the performance of their budget oversight function, ex-ante and ex-post. The Guide expounds on the congressional power of the purse, looks at the dynamics between the Legislature and the Executive Department in the context of government budgeting, and suggests tools for the exercise of budget oversight. While Primarily designed for legislators, it can also be useful to non-government organizations with budget-related advocacies, and to the general public who are being encouraged to actively participate in the budget process. >>read complete document