This book, third in the series, is on the budgetary process in Bangladesh and is written from the perspective of the poor. Based on a participatory research of IDPAA, PROSHIKA and conducted by Shamunnay, the book proposes an alternative framework of a pro-poor, gender-just and environment-sensitive national budget for Bangladesh. The study finds that despite some changes, the current budget-making process is complex, inefficient and non-transparent. It argues for a set of institutions that would be necessary for creating a favourable policy for poverty reduction. Using participatory techniques, the book illustrates how the sectoral priorities and allocations can be reoriented within a changed paradigm of participatory development. A strong case for innovation and renovation of institutions has been made here for poverty eradication. The book addresses the issue of poverty from a perspective which can be particularly relevant given the renewed interest in finding ways and means for its eradication