Modifications to policy-making processes and actors are crucial when transitioning to multi-level governance. Civic engagement in budgeting processes, where crucial policy decisions are determined, is an important component of shared governance. Understanding the new roles for citizens in the budget process, then, can extend our knowledge of multi-level governance. This research explores the ways in which the budget process incorporates citizen participation to foster an ideal of civil society in the United States, Brazil, and China. The comparative case analysis probes the extent to which institutional changes have occurred, why they have occurred, and the degree to which municipal budget processes are characterized by multi-level governance.