Purpose of the study were
Increase efficiency in budget allocation: The budget is the most accurate statement of the
government’s priorities. However, budgets sometimes do not reflect the real priorities of
citizens. Scarce public resources are often spent on the wrong goods or the wrong people.
PB can improve efficiency in budget allocation by creating a codified set of rules and
procedures that bring the demand side closer to budget planning.
Improve accountability and management: Government budgets are often perceived as a
‘Black box,’ too complex and technical for citizens’ understanding. The complexity of
Budget information can facilitate the concealing of elite capture, budget leakages and
Under-performance; or it can just be the result of weak management capacity. PB has
Been used to demystify the budget, and improve inter-departmental coordination, and
Reduce Social Exclusion and Poverty: The traditional budgeting process can sometimes
Contribute to social exclusion and poverty due to elite capture, limiting resources
Available for service to the poor. By encouraging citizens’ participation in budget
Decision-making, PB could be used to increase the allocation of resources to basic
Services in the poorest areas.
Increase trust between government and population: Citizens often complain that
government is not solving their problems and not using their taxes for their needs. Lack
of public expenditure information leads to public discontent and inaccurate citizen
perceptions of corruption. PB can strengthen trust in government substantially as it
encourages citizens and government to discuss budget constraints. The PB process
provides an opportunity for government and citizens to discuss trade-offs on the use of
scarce public resources vis-à-vis urgent and strategic investments.
Strengthen democratic practices: Democratic systems are not always perfect. While the
budgeting process has an annual decision-making cycle and a continuous execution
process, governments are mainly held accountable for their decisions during election
time. This time-lag can create favorable conditions for elite capture, patronage and
clientelism. By strengthening the linkages between the whole budget process cycle and
citizens’ participation, PB can improve democratic practices.