Strengthening Legislative Financial Scrutiny in Developing Countries

In this paper the authors present the budget process from a legislative perspective and discuss the challenges to financial scrutiny in developing countries, as well as the benefits and risks of legislative strengthening. The global survey carried out as part of this project indicates that legislative strengthening work focusing on financial scrutiny is not widespread. The study examines the role of donors, in general, and of the Department for International Development (DFID), in particular, to enhance legislative capacity for financial scrutiny. The paper also offers recommendations and an extensive bibliography.