Different role-players are typically involved at different stages of the budget process:

• The budget drafting or formulation stage takes place largely within the executive branch of the state. This part of the process is usually managed and co-ordinated by a specific office – typically the budget office in the ministry of finance. The drafting stage often involves balancing the needs and proposals derived from various government departments against the priorities set by political office-bearers and fiscal advisors.

• The enactment of the budget gives the legislature the opportunity to debate and ultimately approve the budget. This part of the process usually begins with the executive formally proposing the budget to the legislature. The legislature then discusses the budget, often including intensive work in legislative committees. In some countries, this phase involves public hearings where members of civil society can give input on the budget proposals. It is typically during the budget enactment stage that public attention on the budget is greatest and information about the budget is most broadly disseminated by the media.

• The third stage in the budget cycle involves the implementation of the budget and monitoring of spending. The key role-players during this stage therefore include departmental officials and service-providers responsible for programme implementation. Governments differ widely in how they regulate and monitor spending to ensure adherence to budgets. In some cases, the treasury (or finance ministry) exercises strong central control over spending, reviewing allocations to departments and approving major expenditures.  Where departments are more independent, treasuries will monitor expenditures by requiring, for instance, regular reporting by each department on its spending. In most countries, the executive (led by the finance ministry) issues regular public reports on the status of expenditure during the year in different programmes and sectors.

• During the final stage in the budget cycle, the budget is assessed and audited to see whether the budget has been implemented as planned and whether funds have been used effectively. Ideally during this stage, the executive branch reports extensively on its fiscal activities to the legislature and to the public. In addition, the implementation of the budget is reviewed by an established, independent and professional body, such as an audit institution or an Auditor General.

Text above adapted from Idasa publication: Monitoring government budgets to advance child rights, compiled by Judith Streak (2003)