This guide offers an overview of government budget implementation processes and provides practical, tested tools that can be used by civil society organizations interested in monitoring government expenditures. This tool provides a close-up look at the four stages — budget execution, procurement, measuring impact, and the audit and legislative oversight process — in which civil society groups can track and monitor expenditures.
By tracking budgets throughout their implementation, civil society groups can hold public officials accountable by assessing whether public resources are being spent as they are supposed to be. Further, by engaging with the budget process continuously, civil society can develop important new allies in government, including program managers in government agencies, auditors, and even ombudspersons — each of whom influences the decisions made regarding financial expenditures.