This public expenditure analysis is the first part of two pieces of work commissioned by DFID to better understand whether DFID’s poverty reduction budget support (PRBS) is delivering the intended benefits. Since 2004/05, DFID has provided general budget support to the Government of Malawi on a continuous basis. Following the parliamentary elections in May 2009, DFID Malawi is undertaking an appraisal for future PRBS commitments and this report will be used to inform DFID’s design and appraisal process for future PRBS commitments.