This Manual introduces members and staff of the Assembly of Kosovo committees to the new practice of conducting budget oversight. It provides guidance on how to prepare and conduct a committee oversight exercise on budget expenditure of line ministries. Following this introduction, chapter 2 introduces the budget cycle in Kosovo and describes the role of the AoK in this process. It proceeds to explain the rationale for functional committees engaging in budget oversight. Chapter 3 provides practical advice and step-by-step guidance through a budget oversight exercise. The manual was developed based on the successful budget oversight exercise by the Committee on Internal Affairs and Security of the Ministry of Interior and the Kosovo Police .