David G. McGee

Parliament's right to authorise 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.

This report - edited by the Commonwealth Parliamentary Association - assesses how parliamentary committees can enhance democratic governance. The purpose of this enquiry was to assess how Public Accounts Committees (PACs) are working in practice and whether they are fulfilling expectations as important guarantors of good governance. The report tackles issues such as capacity building, independence and information exchange. Problems for developing countries as well as the question of defining accountability, are also addressed.