The priorities of any nation are reflected in its policies and strategies. The national budget, representing the government’s fiscal, financial and economic objectives, serves as the most important policy document of a county. The national budget-making process is the single most important entry point for influencing governmental priorities. Pakistan’s current budgetary process has, for various historical reasons, attracted little input from parliamentarians, political parties or wider civil society. The budget process has, in consequence, become solely the domain of the government, leaving little scope for analysis or accountability. The purpose of this Baseline Report is to describe the current baseline conditions of the budgetary process in Pakistan in order to enable the partners in this project to identify weaknesses and the possibilities for strengthening and change. The report seeks to address the lack of parliamentary and political party scrutiny of the budget process.