Recent years have seen an increased interest about civil society involvement in macro-level policy processes in developing countries. In this context, budget research and budget advocacy have gained prominence, as different stakeholders realise that the processes through which public financial resources are collected and distributed are a key factor in the potential impact of government activities on poverty reduction. The purpose of this short paper is to explore the links that CSOs working on budgets make between research-based evidence and the policy process, by looking at three organizations in South Africa, Brazil and Ghana. The main findings are summarised below.

• Civil society capacity to influence policy is heavily shaped by the political and institutional context. Windows of opportunity may be available at specific times, when rules are being redefined or as a consequence of government changes at national or local level.
• Most of the evidence that budget groups use is directly or indirectly based on government budget data. The real challenge therefore becomes one of 'packaging', of translating the often obscure language of numbers, trends and statistics into targeted products and clear messages that are able to effectively disseminate key information and/or present issues in a way that furthers the prospect of a specific policy change.
• One of the main challenges for CSOs seems to be that of identifying the right links for affecting policy change, or making sure that 'the right messages get to the right people at the right moment'. In some contexts, the most effective links will be with the executive arm of government. In others, the legislative arm will be more suitable. Identifying entry points and nurturing linkages with policy-makers requires focus and strategy.
• While some organisations choose to focus their attention on advocacy activities, targeting specific desired policy outcomes, others put a lot more emphasis on building wider networks of civil society groups with a more general focus on tipping the balance in favour of democratisation and accountability.