Participatory budgeting is an innovative approach in the budget making wherein the general public is directly involved in making policy decisions. Line ministries may finalise respective budget strategies in consultation with people's representatives before forming their budget proposals. This can open up scope for more meaningful participation at the formulation stage. Mechanisms may be established to ensure interaction between grassroots representatives and relevant parliamentary standing committees who oversee the monitoring and evaluation of budget implementation. Such interaction would necessarily promote ownership and transparency. Participatory budget assumes that budgetary process is continuous and opportunities are provided throughout the year to allow participation of general population, academia, NGOs working at the grass root levels, etc. in the budget formulation. This brings greater transparency in the complex budgetary processes and succeeds in attaining social justice through improved policies and resource allocations.