A key element of our approach in our work is that we place great emphasis on ensuring the application of a number of key principles. For example, in all of our work to support and strengthen budget formulation in developing countries, we seek to ensure that:

• Public budget systems and procedures are driven by economic policy and not vice versa;
• Expenditure and revenue functions are linked within the wider macroeconomic framework;
• Capital budgets are effectively integrated with the recurrent budget and the implications of capital expenditure on the recurrent budget are fully recognised and accounted for; 
• All new systems introduced are sustainable and developed through a comprehensive review, needs assessment and planning phase;
• There is consistency and compatibility between layers of Government Decision making and accountability is decentralised to the appropriate level of Government.