Funds transferred to the national treasury for financing programmes or projects managed according to different budgetary procedures from those of the recipient country, with the intention of earmarking the resources for specific uses, are therefore excluded.
[1][full citation needed] The underlying rationale for budget support is variously seen as: a) Researchers at the Overseas Development Institute (ODI) describe how highly fragmented, ad hoc, small projects were not delivering results and cumulatively may have been undermining aid agencies' own objectives.
[2] Thus the ODI highlights the following benefits:[2] b) that building recipient government capacity and accountability to their own populations for service delivery, as the only sustainable way of reducing poverty in the long term.
Evidence is scarce, since it is hard to tell what level and type of effect budget support is or even could have on these long term and highly political processes.
For more information, see the 8-country evaluation of GBS (1994-2004), 4-page summary: http://www.oecd.org/dataoecd/16/63/37421292.pdf In practice the other types of aid instruments are still running concomitantly which means the potential expressed in the underlying rationale is unlikely to be fully tested.