CBPS adopts a comprehensive approach to public finance, integrating research, analysis, and advocacy to address systemic challenges. Utilising budgets as tools for understanding governance, we examine resource allocation, fiscal priorities, and decentralisation processes. Our work emphasises inclusivity and equity, particularly for marginalised communities, by analysing public expenditure in critical sectors like education, health, and nutrition. By combining evidence-based insights with interdisciplinary methods, CBPS aims to support transparent decision-making and enhance the effectiveness of governance systems at all levels.