This report synthesises the conclusions of a four country study that has examined the linkages between environmental policies and outcomes, public expenditure on the environment and the influence of different modalities of development cooperation. It is based on four short country studies of Ghana, Mali, Mozambique and Tanzania, conducted between September and December 2007, and on a reading of relevant literature on the environment and on the treatment of other cross-cutting issues, such as gender, within budgets and budget support processes. It has been financed by the UK Department for International Development (DFID), the Canadian International Development Agency (CIDA) and the United Nations Environment Programme (UNEP).