Local governments are challenged by how services are delivered to
the citizens and meeting development indicators of their
localities. Extending services which add economic value to the
welfare of the citizen is still a complex function because of the
limited resources. As a result, the need to decentralize evolved
and everyone should have a say on the development agenda of the
community.To achieve sustainable development and equally
distributed resources, citizens should have a say on how local
government budget is decided on. Hence, the three critical issues
of local government budgeting, citizen participation and poverty
alleviation are the critical questions of this work taking local
governments in Rwanda as pivotal point of interest. The objective
of the study was to analyze how local government budgeting is
responding to poverty alleviation in the course of the citizen
participation and questions related to the budgeting process and
citizen participation, budget financing and local government
expenditures, budget communication, budget execution, reporting and
accountability and poverty alleviation were analyzed.
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