This paper aims to understand the process of development budget allocation in Balochistan through qualitative. The existing procedure employed for allocations may belabelled as incremental. Allocations in most departments is done without participation of key stakeholders. There is a massive gap what certain districts get and what they really need. For purpose of data collection ten districts of Balochistan are designated with help of the multiple poverty index (MPI). Interview methods is used to understand how people perceive the process of development budget allocation in these ten districts. The data finding indicates that there is lack of monitoring and evaluation. The process of allocation is non participatory at two different levels. First, the role of public is missing from the process their needs are neither assessed no addressed. Secondly, the main stakeholders such as the districts officers or member of parliament are ignored. The most serious issues of development budget allocation in Balochistan are lack of transparency and accountability.