"This is based on a ZIPAR Research Paper “Resource Allocation Model for the Constituency Development Fund.” As the Ministry of Finance commences the preparation of the 2015 National budget, it is worth asking how the government allocates spending across the different programmes it funds. These decisions are often based on existing historic allocations and developmental plans. It is, however, rare for the government to base spending decisions on some measure of ‘need’: that is targeting funding at those areas that experience higher levels of poverty, or where the cost of delivering services is higher. Governments tend to be weary of using measures of need because of the complexities it introduces to the budgetary process."