Budget is the translation in financial terms of government’s policies; a fiscal estimation of what government plans to spend, where it plans to spend it and how it intends to source the funds. Going by the words of Agbakoba & Emelonye (2001) , the budget is a national plan that cuts across departmental boundaries and ties together all plans and projects.

Apart from other targeted poverty alleviation programs like food and housing subsidies, it is recognized that access to and provision of basic levels of education and healthcare (primary, secondary and tertiary); attending to gender affairs including water supply is central to increasing the welfare of the poor. Accessing the actual level and allocation of public expenditure is the key to understanding any government’s true expenditure priorities and coherence with the government’s policy objectives. This has been a long-standing problem in the economics literature i.e. the measurement of publicly provided goods to individuals and the society. The above task requires an analytical framework to organize data on the government’s financial operations which will give insight to how and who benefited from such spending.

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