“How to Review Defence Budget in Pakistan?” is a succinct guide commissioned by PILDAT and prepared by former Minister of State for Finance, Mr. Omar Ayub Khan, for the benefit of the National Assembly Standing Committee on Defence. One of the key powers of the Parliament is the power over national purse strings. A major part of oversight role of any Parliamentary Committees is to review departmental budgets and demands for grants. Without an understanding of the relationship between goals and objectives, budgets and spendings of a Ministry, a Committee is unable to do justice to its role of effective oversight. The same is true of Parliamentary oversight of the defence sector, which essentially is the responsibility of the Parliamentary Committees on Defence in Pakistan.