This handbook sets out practical examples of parliament's active engagement in the budgetary process. It seeks to advance parliament's own institutional capacity to make a positive impact on the budget, and to equip parliament, its members and parliamentary staff with the necessary tools to examine the budget from a gender perspective.

This paper examines the role of presiding officers in three general models of legislatures: the Westminster Model, the U.S. Congress Model, and the French Bureau Model. It elaborates on the characteristics of each model and outlines the distinct responsibilities of presiding officers within each model.