Ingrid Samset

The paper will be based on a prior consultancy study on the budget process in Angola. The collection of material as well as the insights won through the study have many aspects that have not been utilised properly in the consultancy report.

The paper focuses on how and to what extent the methods and processes for allocation of public resources may be said to influence the actual allocation of resources and whether this allocation may be said to further the aims and objectives enunciated by the Angolan government.

Part of the emphasis of the paper will be to look at "best practises" in expenditure budgeting, and consider to what extent they are relevant to the present and evolving situation in Angola.