It is clear that for Parliament to engage meaningfully with and amend budgets it must have sufficient institutional capacity and specialised personnel, including procedural and administrative staff, researchers and economists. The Act therefore requires Parliament to create a new agency, a Budget Office, with a mandate to undertake research and analysis of all budget proposals and provide independent advice, principally but not only, to the standing committees. The Act also stipulates that there must be a cooperative relationship between the Budget Office and other structures in Parliament.