This paper is  part of Westminster Foundation for Democracy’s (WFD) eight-part series on financial accountability and focuses on how the Public Expenditure and Financial Accountability (PEFA) Framework can be used to assess the role of parliament in the budget process. It examines:

• how the PEFA can be used to assess parliamentary oversight capacity;

• the criteria used by the PEFA to assess the role of parliament in the approval and oversight stages of the budget;

• how to supplement this information with other data, with emphasis on the Open Budget Survey (OBS) data; and

• the PEFA treatment of gender responsive budgeting (GRB)