process One of the most important factors of the PRSP is the participatory process through which it is created. It is vital to increasing country ownership of the PRS and promote accountability. The World Bank outlines the following participatory levels: Government participation, including ministries, parliament and sub-national governments Stakeholder participation and involvement. This can include civil society groups, women’s groups, ethnic minorities, policy research institutes and academics, the private sector, trade unions and representatives from different regions of the country. Participation of bilateral and multilateral external development partners Participation and consultation of the poor or their representatives Participation has been facilitated by civil society organizations, mainly NGOs. However, since there is no clear framework for consultation with the masses, nor a clear definition of participation, many governments are able to conduct and organize it in whichever way they decide. This often results in governments coordinating selective participation and employing other such tactics aimed at diluting public influence over government objectives. Governments have also been unclear on how much they should incorporate the opinions of the poor into their PRSP, especially while also trying to appease the donors. Furthermore, there is no clear criteria on which to judge whether or not the participatory aspect has been fulfilled in the PRSP. This means that the PRSP might be approved by the IMF and World Bank regardless of the lack of true civil society participation in its making. Content According to the World Bank's PRS Sourcebook, a PRSP should contain a poverty analysis, a prioritization of the programs needed to achieve development objectives, targets and indicators, a plan for keeping track of progress towards goals and evaluating effectiveness of implementation of programs, and a description of the participatory process in preparing the strategy. Criticism and challenges Even with an approved PRSP, some countries have difficulty following through with intended policies and therefore do not reach the PRS outcomes. A large factor of this is the misallocation of budgetary funds that were intended to go towards the PRS. The PRSP process has been scrutinized for increasing aid conditionality even though it was supposedly created to undo the imposition of policy conditions from the outside by increasing country ownership. Some have argued that it is a "process conditionality" not a "content conditionality". This differentiation is important because it means donors are only monitoring if the country has made a PRSP and if it was made