Good Practice in Parliamentary Budget Scrutiny: International Comparisons

February 2017

Good Practice in Parliamentary Budget Scrutiny

This research was commissioned by the Budget Process Review Group (BPRG) to support its review of the Scottish Parliament’s budget process. The Review Group wishes to establish a set of principles to underpin a world class financial scrutiny process that are informed by (a) statements of best practice on budgetary governance and the role of legislatures in budget scrutiny issued by relevant international bodies; and (b) examples of international good practice from other jurisdictions. In this context, the report is also to consider whether the principles developed by the Financial Issues Advisory Group (FIAG) and which inform the current Scottish budget process may require revision to fully reflect the good practice identified.

Client: Prepared for the Budget Process Review Group and established jointly by the Finance and Constitution Committee and the Scottish Government

Author: Joachim Wehner

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