1. Linking IATI information to recipient budgets

2. Why? Alignment of donors with government activities Division of labour between all actors Evaluation and results Mutual accountability/building downward accountability PD and AAA comitments (e.g. on-budgetness, as well as results etc) NB Budget means whole Public Financial Management cycle from: assessment policy planning implementation reporting audit evaluation

3. Key issues aid to budgets Currency Financial year Which country systems does it use (type) Sector/purpose mapping (function) Terms of the contract Economic type (investment/consumption) Forward flows/revenues Responsive to policy and system changes in country Relationship to budget cycle (central and line ministry)