Parliament's right to authorize government spending is the source of all other parliamentary powers and is fundamental to democracy. How parliaments enforce this power and how they can play their full part in the budget process more effectively are described in this detailed assessment of the appropriate and varied rules and practices being developed around the Commonwealth and beyond. The Budget Process provides an insider's view of Parliament's role in approving and overseeing government spending: what Parliament is supposed to do, what it isn't, and how it could do more.
David G. McGee, QC, is Clerk of the House of Representatives of New Zealand.
Chapter 1 Introduction Chapter 2 Budget preparation Chapter 3 Approval of the budget Chapter 4 Approval of the budget Chapter 5 Implementing the budget Chapter 6 Evaluation of the budget Chapter 7 The federal dimension and second chambers Chapter 8 Reflections Appendix 1 Works consulted Appendix 2 Participants in the CPA Budget and Financial Oversight Workshop, London, 8-10 November 2006 Appendix 3Scrutinizing Public Expenditures: Assessing the Performance of Public Accounts Committees