Elson, Diane

What's behind the budget? Politics, rights and accountability in the budget process

Understanding the allocation of public resources through national and local budgets has become an increasing focus of development. This has been driven by two principal trends. Donor agencies, on the one hand, are seeking to deliver growing proportions of their financial assistance to partner countries through mainstream government systems - while, at a different level, a vibrant civil society movement has developed which seeks to promote goals of citizen empowerment, gender equity and poverty reduction through the potentials offered by the budget process.