Ex-Ante or Ex-Post? Oversight and Parliamentary Budget Offices

Abstract

Oversight can be conducted in an Ex-ante or Ex-post manner. This discussion paper considers whether the contribution of Parliamentary Budget Offices (PBOs) can be Ex-ante, Ex-post, or both. It further delineates how the process can be carried out in either manner and to what ends, while recognizing that differences in the legislative oversight environment will have consequences on the mandate that a PBO can exercise.