Effective public sector budgeting is the key to effective public service delivery and the budget is the means by which a public sector body expresses its priorities. So effective budgeting is the essential to ensure that a public body can achieve its objectives. Making budget choices is vital for public officials, irrespective of their function, and particularly in hard economic times. Furthermore, the choices to be made now will often have important long-term consequences for both public services delivery and the stability of the public finances. This workshop will show you how to link budgets to service delivery to help you face the key challenges in your own environment, what to do at different stages of the process and how to do it, using the practical experience of experts who have faced these challenges. It covers budgeting at all levels of public administration, including EU, national and sub-national level, at organisational, departmental and unit level and also, through the medium of EU-financed projects, of activity/project budgeting. It will also introduce you to a methodology to review public sector budgets and services when expenditure reductions need to be made. Specifically, it will help you to understand how to prepare public sector budgets in difficult times and how to use them as a tool for managing public services, including how to make realistic choices about prioritising public sector expenditure to make best use of limited resources.