Annual budgets in developing countries in general are historically regarded as the intellectual output of the ivory tower economists and policy planners of these countries. It has been no different in Bangladesh where the budget-making process has largely remained a non-participatory exercise in terms of interacting with the representatives of the poorer sections of the society. The present work critically examines the annual budgets in Bangladesh with particular focus on the social sector and attempts to capture the perceptions of the poor people. Based on an IDPAA research report, the book aims to illustrate to what extent the poor participate in the budget-framing process and what is their share of the resource allocation in the annual budgets. This is a longitudinal study undertaken by researchers excelling in a new approach toward poverty eradication. It presents an approach that emphasizes the social responsibility of the framers of the national budget. It calls for a commitment to involve people who will be effected by the budget. Above all, it promotes a participatory style of cooperative learning and action and building of institutions, which is the essence of democracy. The book addresses one of the most important areas of concern and demands the attentions of those involved in framing and administering the national budget as well as the ordinary citizen. Institute for Development Policy Analysis and Advocacy (IDPAA) is PROSHIKA's policy institute. Founded in 1994, it provides systematic advocacy interventions for the creation of a macro policy environment committed to the eradication of poverty and promotion of sustainable development in Bangladesh. IDPAA views the roots of mass poverty in Bangladesh as structural in origin, and that necessary policy response to mass poverty must take place concurrently both at macro and micro levels. PROSHIKA, therefore pursues a double-edged strategy, based on grassroots mobilization and empowerment of poor rural and urban women and men, in developing programs for research, advocacy and policy analysis. Shamunnay, at Unnayan Shamunnay is a professional institution committed to improvement in the field of culture, research and development. It works to strengthen the private sector initiatives for socio-economic and cultural development of Bangladesh through a concerted grassroots approach. Shamunnay pursues a vision to tread in an alternative development path that highlights the superior creative talents of the people, rather than glorify poverty in Bangladesh.