This publication was issued within the framework of Initiative Budgeting of the Committee of Civil Initiatives; for the first time in the Russian Federation, it describes in an accessible form the main content of the participation of citizens in the budget process. IB is a set of diverse practices based on civil initiative to address issues of local importance with the direct participation of citizens in determining and selecting objects for spending budgetary funds, as well as the subsequent monitoring of the implementation of selected projects. The publication is intended for consultants of initiative budgeting projects, civic activists, employees of public authorities and local government.