This book, published by UNDP, defines the general budget, and sheds light on various aspects such as the budget’s history and development, principles of a good general budget, measures to promote the parliament’s role and the obstacles that limit the effectiveness of parliaments in this domain. The book also discusses methods of preparing the budget in the Arab countries, as well as approving, implementing, and performing auditing and oversight over its implementation. The book concludes by highlighting the final accounts process in different Arab countries.

http://www.arabparliaments.org/publications/legislature/2004/budget/adnandaherbook-e.pdf