There is no perfect model of a capable budget office – the functions and size of the budget office vary between countries and over time. CABRI examines how governments can achieve budget credibility; what capabilities budget offices and the finance ministries need in order to produce a credible budget; what makes some budget offices and finance ministries more capable than others; and how can governments build these capabilities. In doing so, CABRI is guided by good public financial governance, defined as the legitimate use of power and authority in the management of a country’s financial resources with integrity, transparency, accountability, equity and a result orientation to promote economic growth and sustainable development