This research proposal is a mixed methods study that will focus on development budget allocation of four departments of Balochistan such as: Health Department, Education Department, Communication & Works and Social Welfare Department to find ways that can increase the efficiency of development budget in Balochistan. There is lack of proper evaluation and impact assessment system in the province. Financial allocations are mostly done on the basis of what could be best described as an incremental approach: a certain fraction is added to the department’s previous years’ allocation every year without a rigorous investigation of the departmental needs and impact of previous allocations. Because of this inefficient practice the PSDP of Balochistan has been challenged in high for last four years resulting in a stagnated development in the province that is affecting the livelihoods of people. This proposal aims at finding ways that can increase the efficiency of development budget in Balochistan by providing evidence-based policy input. To suggest proper ways for evaluation and impact assessment by proposing a matrix for allocation and assessment. This research will give policy input that can be aid to distributive justice through matrix budgeting during the allocation of development budget.