Acknowledgements
Acronyms
Summary

1. Introduction
1.1 Objectives and Background
1.2 Why now? Contemporary trends in development practice
1.3 Challenges

2. Key issues in understanding budget processes
2.1 Definitions, literature and the growing elements of consensus
2.2 The budget cycle
2.3 Formal roles and responsibilities of different actors in the budget process
2.4 Common weaknesses in budget processes
2.5 The limitations of the budget as an entry point for promoting policy change and improved implementation

3. Rights, politics and accountability in the budget process
3.1 Human rights, entitlements and public policy
3.2 The politics of budget formulation and execution
3.3 New approaches to strengthening accountability in public policy and expenditure management: results oriented management and performance assessment

4. Pro-poor and gender-sensitive budget initiatives in developing countries
4.1 Research-based advocacy initiatives on behalf of disadvantaged social groups
4.2 Government gender budget initiatives
4.3 Government-led consultation exercises with poor people
4.4 Transparency and information initiatives
4.5 Participatory budgeting
4.6 Initiatives to develop a rights-based approach to public provision for poor people
4.7 Lessons from experience

5. Conclusions - approaches to strengthening voice, accountability and responsiveness to the poor in policy and budget processes
5.1 A typology of approaches for strengthening accountability and citizen participation in budget and related policy processes
5.2 Implications for development co-operation
5.3 Looking forward – areas for further study

References