This study is undertaken as part of the partial fulfilment for the award of the Degree PHILOSOPHIAE DOCTOR – Development Studies by Copperstone University in the year 2015. The research aimed at deepening the understanding of the concept and application of the inclusive citizens’ participation in local government finance and budgeting and analysing the assessment methodology applied by the local governments in its participatory budgeting processes which was introduced in 2009 in the Republic of Zambia. Generally citizens’ participation means the participation of ordinary citizens in local government finance and budgeting. Unfortunately this matter has not been perceived as a vital aspect of participatory local democracy and local development in Zambia. It is also argued that citizens’ participation in the finance and budgeting has to a large extent been absent at a local levels. In the light of the research problem this study hypothetically argues that if local governments have to enhance local democracy and local development citizens’ local participatory processes and forums must be put in place and exploited to the fullest.