An innovation in Brazil, now used in over 100 cities, participatory budgeting involves thousands of citizens in creating the next year's discretionary municipal budget and reviewing its use.

See http://www.internationalbudget.org/conference/2nd/brazil.htm http://www.wwdemocracy.nildram.co.uk/new_visions/real_utopias/porto_alegre.html and other pages available through websearch Also see www.participatorybudgeting.org.uk, for reference to UK work transfering PB from Brazil