Stage in budget Participation mechanisms Selected country examples and policy cycles Executive Participatory National Planning Brazil budget Pre-budget consultations , , preparation External expert review of macro and fiscal forecasts Korea Independent expert setting of key macro assumptions Chile, Colombia Independent fiscal policy advisory body or council Ireland Participatory budgeting Legislative Budget Strategy Statement, with public submissions consideration Main budget with public submissions Numerous and enactment Public submissions to legislature on money bills Many countries Parliamentary Budget Office Australia, , Italy, USA Budget Independent administrative review bodies (tax, Numerous implementation procurement) Multi-stakeholder monitoring of revenues Multi-stakeholder monitoring of public procurement CSO monitoring of procurement Nigeria Community engagement in public investment projects , Philippines Participatory/external expert program evaluations Legislative Select Committee reviews with public submissions USA review Supreme Audit Citizen audit request body Korea oversight/social Participatory performance auditing audit Social audit Major new fiscal Consultation by executive on new revenue policies policy proposals Consultation by executive on new expenditure policies Canada and others Participatory public expenditure review UK Public service Complaints mechanisms Numerous delivery Social audit Uganda Surveys of service users Some OECD countries Citizen involvement in delivery South Africa Public Consultation on social and environmental impacts Numerous investment Geo-tagging and social monitoring Philippines projects Independent public expert review of CBA, public hearings, citizen juries, review panels To date most attention has been paid to public participation with respect to the expenditure side of the budget. In 2017 GIFT prepared a note that provides a short overview of the field of public participation in the design and implementation of revenue policies, including international norms and specific country practices. Leading examples of public participation in tax policy are provided by the United Kingdom – which in 2010 committed in legislation to consult publicly on all tax changes, even minor ones, and at all stages of the tax policy process - and New Zealand. See . GIFT ran a competition in 2017 on Public Participation in Fiscal Policy and Budget Making. The three top prizes went to a participatory budgeting project in Portugal, a CSO campaign that changed government policy on the allocation of farm subsidies in Mexico, and an initiative by the Court of
Stage in budget and policy cycles Participation mechanisms Selected country examples Executive budget preparation Participatory National Planning Pre-budget consultations External expert review of macro and fiscal forecasts Independent expert setting of key macro assumptions Independent fiscal policy advisory body or council Participatory budgeting Brazil , , Korea Chile, Colombia Ireland Legislative consideration and enactment Budget Strategy Statement, with public submissions Main budget with public submissions Public submissions to legislature on money bills Parliamentary Budget Office Numerous Many countries Australia, , Italy, USA Budget implementation Independent administrative review bodies (tax, procurement) Multi-stakeholder monitoring of revenues Multi-stakeholder monitoring of public procurement CSO monitoring of procurement Community engagement in public investment projects Participatory/external expert program evaluations Numerous Nigeria , Philippines Legislative review Select Committee reviews with public submissions USA Supreme Audit oversight/social audit Citizen audit request body Participatory performance auditing Social audit Korea Major new fiscal policy proposals Consultation by executive on new revenue policies Consultation by executive on new expenditure policies Participatory public expenditure review Canada and others UK Public service delivery Complaints mechanisms Social audit Surveys of service users Citizen involvement in delivery Numerous Uganda Some OECD countries South Africa Public investment projects Consultation on social and environmental impacts Geo-tagging and social monitoring Independent public expert review of CBA, public hearings, citizen juries, review panels Numerous Philippines To date most attention has been paid to public participation with respect to the expenditure side of the budget. In 2017 GIFT prepared a note that provides a short overview of the field of public participation in the design and implementation of revenue policies, including international norms and specific country practices. Leading examples of public participation in tax policy are provided by the United Kingdom – which in 2010 committed in legislation to consult publicly on all tax changes, even minor ones, and at all stages of the tax policy process - and New Zealand. See . GIFT ran a competition in 2017 on Public Participation in Fiscal Policy and Budget Making. The three top prizes went to a participatory budgeting project in Portugal, a CSO campaign that changed government policy on the allocation of farm subsidies in Mexico, and an initiative by the Court of
GIFT-EHLP-9Feb18.docx