In recent years, many developed countries have moved to develop their annual budget process in a strategic multi-year framework. While a common feature of multi-year budgeting approaches is the inclusion of revenue forecasts and expenditures estimates for two or three years beyond the current...

"Civil society organisations play an increasingly important role in analysing government budget policies and in advocating for more transparent and inclusive budget processes in transitional and developing countries. Drawing on case studies of six budget groups across Europe, Africa, Asia and...

The Aquino administration through the Human Development and Poverty Reduction Cluster (HDPRC) and Good Governance and Anti-Corruption Cluster (GGACC) launched the Bottom-up Budgeting (BUB) exercise in 2012 in time for the preparation of the 2013 National Expenditure Program. The BUB process is...