Our money, our responsibility a citizens' guide to monitoring government expenditure

  “Our Money, Our Responsibility: A Citizens’ Guide to Monitoring Government Expenditures” is the third publication in a series developed by the International Budget Project (IBP). It follows Budget Work for NGOs (published in 2001) and A Guide to Tax Work for NGOs (published in 2006). This Guide complements the previous two Guides by focusing on the budget implementation process, especially on civil society efforts to monitor and influence the quality of government expenditures.This gude provides civil society groups with some of the basic ideas and tools they need to begin monitoring budget expenditures.

• Part One looks at the overall budget process and why there may be differences between the funding appropriated in budgets and how those funds actually get spent.
  
  



• Parts Two–Five provide a close-up look at the four stages in which civil society groups can track and monitor expenditures: budget execution, procurement, measuring impact, and the audit and legislative oversight process.