This publication describes and analyses the legal bases of the budgetary authority of the parliaments of ASEAN member states based on a series of workshops and surveys attended and responded by budgetary officers from all ASEAN member parliaments. In examining these laws and its processes, the study used four benchmark measures of scrutiny, namely (1) the authority of parliament in budget matters; (2) the clarity of the annual budget; (3) the comprehensiveness of the annual budget; and (4) the accountability of the executive branch of government to its parliamentary branch.