Abstract:Resource allocation lies at the core of public budgeting.To engage citizens in the process of resource allocation will further force the government to do right things and improve public accountability of public budgeting.Recently,some local governments in China are practicing with citizen participation in resource allocation of public budgeting.Therefore,it is helpful for us to learn from citizen participation budgeting of other countries.For this purpose,this article provides an overview of citizen participation budgeting in USA local governments.