The role that legislatures/parliaments play in the budget process is dependent on the institutional configuration of the country concerned.1 In Africa, this is often a mix of colonial institutional heritage and post-independence political and institutional structures. Legislatures in Anglophone African countries modeled on the British system tend to be involved in the budget evaluation stage. Legislatures in Francophone African countries usually provide budget oversight during the budget execution stage. Legislatures in African countries modeled after the United States Congress tend to be heavily involved in the budget formulation stage.