The non-profit International Budget Project (IBP) has published a citizen's guide to monitoring government expenditure.

The guide walks readers through the overall budget process, explaining how and why there can be differences between a government budget and actual expenditure. It also highlights stages in which civil society can monitor government expenditure, including budget execution, procurement, and legislative oversight processes.

In addition, the guide features examples of the methodologies that civil society groups from around the world have used to examine, analyze, and monitor government spending.

The Washington-based IBP is an organization dedicated to increasing transparency and accountability in government spending. Among its activities is a ranking of 59 countries on how open their budgets are to public scrutiny.

The full guide, "Our money, our responsibility: a citizen's guide to monitoring government expenditure", is available on-line by clicking here.