This NDI paper reviews the budget process in developed democracies and in countries making the transition to democracy, and provides examples of nations seeking to alter and improve the process by which they develop and implement their annual budgets. It examines a range of issues that affect legislature’s ability to play a role in influencing the budget such as: the legislative role in the budget process, the timetable for this process, the procedures and structures for legislative budgeting, legislative resources for budget analysis, and the legislative branch oversight capacity.