The Citizens’ Report on the Performance of the 15th Provincial Assembly of the Punjab: Budget Session 2011-2012 takes a close look at the 27th Session of the 15th Provincial Assembly of the Punjab, held from June 10-28, 2011 where the Provincial Assembly debated and passed its 4th Provincial Budget. The report provides an insight into the performance of the Provincial Assembly in terms of the budget process and various aspects of the discussion and debate that took place during these 13 days. The budget process in Pakistan for various reasons has attracted little input from the elected members and it is no different with the provincial legislators. The budget process in consequence has become solely the domain of the executive leaving very little scope for input by the legislature in formulation, analysis and scrutiny before it is formally passed. This report also puts forward a comparative study of the provincial budget processes being followed in the Indian State of Orissa, Canadian province of Ontario and South African provinces. The purpose of this comparative study is to provide our provincial legislators with the insight on how these countries have modelled their budget processes to facilitate legislature’s effective role in the formulation, scrutiny and oversight. PILDAT has also, in consultation with the Committee chairs of the Standing Committees of the Provincial Assembly of the Punjab, forwarded a set of recommendations to enhance the role of standing committees in the provincial budget process. These recommendations are also a part of this report.