The purpose of this training module is to make a contribution towards supporting parliamentarians and parliamentary staff to effectively participate in the budget process. Governments are large and complex institutions, and this is reflected in their budgets. Measured in terms of revenues and numbers of employees, some national governments are among the biggest organizations in the world. This makes budgeting in the public sector inherently complex. Effective legislative participation in the budget process establishes checks and balances that are crucial for transparent and accountable government and ensuring efficient delivery of public services.