ABSTRACT
The budget process is a key policy process reflecting countries’ political priorities and spending arbitrages. The independent scrutiny of government finances that AAAs perform is intrinsically a political process embedded in the broader context of the shifting balance of political powers, the evolving executive-legislative budget relations, and, more fundamentally, the strength of the system of checks and balances. This book underscores the importance of the political context shaping the politics of budget reform. As such, understanding of the politics of the budget process is critical to strengthen it and anchor the rule of law in the budget process.
