Constitutions  specifythe  role  of  the  legislature  and  its  relationship  with  the  executive. Constitutions and/or budget system laws elaborate on the budgetary rolesand powers of the legislature. Parliament’s main roles are to review and debate the government’s draft ex ante budget (including its revenue estimate sandits spending plans) and to authorize spending to implement the annual budget plan. The budget is the most important economic policytool of a government and provides a comprehensive statement of the priorities of a nation. As there presentative institutions of the people, national legislatures are the appropriate place to ensurethat the budget optimally matches a nation’s need swith available resources. Effective legislative participation in the budget processe stablish eschecks and balances that are crucial for transparent and accountable government and ensuring efficient delivery of public services