Link to Wehner's 2004 Article on the Contribution of Legislatures to the Budget Cycle

Below is a link to a 2004 article by Joachim Wehner entitled 'Back from the Sidelines: Redefining the Contribution of Legislatures to the Budget Cycle'. It does not go into detail about PBOs, but it is useful in explaining the differences between legislatures in terms of their role in the budget process.

http://siteresources.worldbank.org/EXTPARLIAMENTARIANS/Resources/Back_from_the_Sidelines_Joachim_Wehner.pdf