The allocation of the budget is a key instrument for governments to promote economic development and reduce absolute poverty. Its role has become even more prominent in recent years as donor support to HIPC debt relief and the implementation of national poverty reduction strategies has been made conditional on the increase of spending labeled as “pro-poor.” However, annual PRSP progress reports have shown that in many countries, fragmented budgets, misalignment of PRS and budget cycles, lack of budget discipline, and an exclusive focus on inputs are among the factors that undermine the ability of budget systems to prioritize spending in line with poverty reduction objectives and to facilitate performance feedback that would help to improve outcomes. This webpage explores the role and functioning of budget systems for PRS implementation and reviews good practices of where PRS implementation has been facilitated through alignment with the budget process. It provides an overview of selected readings, case studies, tools and training events on budgeting and public financial management in the context of implementing affordable pro-poor policies. It is structured as follows: Tools and Guidelines provides links to guidance notes on public expenditure management and sector specific expenditure analysis. Training Eventsprovides links to the PRS training site’s section on public spending.
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