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TABLE OF CONTENTSForewordPart I. Introduction to the Guide and to Applied Budget Work1. OVERVIEW .22. APPLIED BUDGET WORK: ITS GROWTH AND POTENTIAL .52.1What Is Applied Budget Work?2.2Why NGOs Are Gravitating Towards Budget Work2.3The International Context2.4Applied Budget Work and Its Potential Contributions2.5The International Budget Project3. EXAMPLES OF APPLIED BUDGET GROUPS .113.1The Center on Budget and Policy Priorities, United States3.2The Budget Information Service of Idasa, South Africa3.3Centre for Budget Analysis and Policy Priorities, DISHA, India3.4A Variety of Experiences Are EmergingPart II. First Principles4. BUDGET BASICS .174.1Stages of the Budget Cycle and Opportunities for NGO Involvement4.2Common Problems with Budgeting4.3Elements of a Sound Budget System5. ENGAGING IN APPLIED BUDGET WORK.285.1Accurate, Accessible, and Timely Products5.2The Importance of Fully-Engaged and Ongoing Budget Work5.3Media and Dissemination Issues5.4Working with Policymakers5.5Selecting Initial ProjectsiA Guide to Budget Work for NGOs
Part III. Types of Applied Budget Work6. ADVANCING BUDGET LITERACY .376.1Budget Guides6.2Budget Training Sessions7. ASSESSING THE BUDGET PROCESS AND BUDGET SYSTEMS .417.1Budget Process and System Studies7.2Transparency and Participation Reports7.3Participatory Budgeting8. ANALYZING BUDGET POLICIES .498.1Analysis of Executive Budget Proposals8.2Sector Analysis8.3Analysis of Effects on Different Population Groups8.4Budgets and Economic and Social Rights8.5General Economic Analysis8.6Revenue AnalysisPart IV. For Further Information9. IBP RESOURCES .599.1The IBP and CBPP Websites9.2Publications9.3Training and Technical Assistance9.4Conferences and Regional Meetings9.5The Africa Budget Project10. OTHER RESOURCES.6310.1 Where to Find Information on Budget Issues in a Country10.2 Country Reports by International Institutions10.3 International Websites and Training Courses10.4 Selected ReadingsPart V. AppendicesAppendix I: The Evolution of the Center on Budget and Policy Prioritiesand Lessons Learned .71Appendix II: The Story of Budget Work at DISHA in India.77iiA Guide to Budget Work for NGOs
Appendix III: Glossary of Key Budget Terms .82Appendix IV: Budget Training for Journalists: A Two Day Workshop in Zambia .88Appendix V: Case Study of an Analysis of the Executive’s Budget: Budget InformationService, Idasa, South Africa .92Appendix VI: IBP Website Map .99iiiA Guide to Budget Work for NGOs
ForewordThis publication is our second guide to applied budget work. When Stefan Falk and I drafted thefirst guide in 1999, the International Budget Project was still quite new. We were unsurewhether the initial interest expressed by non-governmental organizations in applied budget workwould continue to grow — particularly given the long-standing resistance in many countries tohaving open discussions and assessments of the budget — and whether it was possible toproduce a document that was relevant to the diverse circumstances found in developing countriesand emerging democracies. Happily, the guide received a positive reception and interest inapplied budget work continues to spread. There are now dozens of non-governmentalorganizations around the globe that have integrated budget analysis into their work or whoseprimary focus is budget analysis. Indeed, the work of these NGOs not only served as a source ofinspiration, but also provided the many examples cited throughout this new guide. Their effortsare confirmation that applied budget work can make a meaningful contribution to addressing theproblems of the poor and to improving systems of governing.This revised guide is a joint product of the entire staff of the International Budget Project and ofother staff of the Center on Budget and Policy Priorities. Stefan Falk and I had leadresponsibility for the project, but other IBP staff — Rocio Campos, Joel Friedman, and WarrenKrafchik — were partners in the endeavor, drafting entire sections and reviewing the manyversions of the document. Michelle Bazie, Toni Kayatin, Richard Kogan, ShamarukhMohiuddin, Ellen Nissenbaum, and John Springer also provided valuable insights. Ann Brown,Wendy Burnette, Chip Hooper, Tina Marshall, and Tom Zanol assisted in the production of theguide.Our deep gratitude is extended to the Ford Foundation, whose financial support made this guidepossible, and whose leadership has helped make the growth of applied budget work a reality.Last, we want to extend a special thanks to the large number of NGOs whose experiences andpublications we drew upon in developing this guide. We hope that the guide is able to conveynot only the richness of the work that our colleagues are advancing, but also the potential thatapplied budget work holds for non-governmental organizations to achieve their goals.Isaac ShapiroDirector, International Budget ProjectCenter on Budget and Policy PrioritiesWashington, DC USANovember 2001ivA Guide to Budget Work for NGOs
Part I. Introduction to the Guideand to Applied Budget Work1A Guide to Budget Work for NGOs
1.OVERVIEW“How do we strengthen our ability to“What brings us together . . . is our belief that peopleassess and improve our government’shave a right to influence the public choices that shape ourbudget?” This question is increasinglylives. Public budgets are the chief instruments by whichbeing asked by members of nongovernments make these decisions, and civil society thegovernmental organizations (NGOs)greatest tool to ensure that people are part of thataround the world, particularly inprocess.”developing countries or countries new todemocracy. The NGOs have realized-Jim Shultz, Democracy Centerthat their ability to advance their goalsin Bolivia, at the IBP’s thirdconference— whether these are to combat povertyor to strengthen democratic practices —will be enhanced if they develop a capacity to undertake budget analysis.Non-governmental groups that are now investigating how budget work can help them achievetheir goals are in a decidedly better position than were their counterparts who began to explorethis work a few years ago. In recent years, a wide range of groups in dozens of countries havebegun to engage in budget work. These groups are writing general reviews of governmentbudgets; they are trying to advance budget literacy in their countries through budget trainings andother educational efforts; they are seeking to make budget systems more transparent andparticipatory; and they often have a particular concern with policies affecting the poor. For newentrants into the field, there are many experiences that can be drawn upon.This guide relies on these available experiences and attempts to pull together helpful guidelinesto budget work into one coherent document. It offers a systematic overview of the differentaspects of effective budget analysis, with an emphasis on the activities and approaches a nongovernmental organization might want to undertake in its initial years of budget work. The guideis primarily intended for groups or individuals that have a new or relatively new interest inbudget work, but it also may be of interest to those that have engaged in this work for some timeand are interested in a review of the basic principles of this work, examples of useful resources,and best practices.The International Budget Project first published A Guide to Budget Work in September 1999. Aswe began to revise the guide in early 2001, it became evident almost immediately that a thoroughand substantial revision was needed, reflecting the rapid growth in budget work by nongovernmental groups and thus the larger number of examples to examine. This second version ofthe guide consists of five parts.2A Guide to Budget Work for NGOs
Part I: Introduction to the Guide and to Applied Budget Work. The second chaptercontains a general description of applied budget work and an examination of the factorsunderlying its growth. Chapter 3 then provides some examples of applied budget groups.Part II: First Principles. Chapter 4 consists of a brief introduction to the stages of the budgetcycle and how NGOs can contribute at each stage, as well as a brief summary of key budgetprinciples and key budget problems. Chapter 5 offers some fundamental lessons for beingeffective at applied budget work. These include a discussion of some of the “watchwords” forapplied budget work — accuracy, accessibility, timeliness — as well as a discussion of mediaand dissemination issues and working with policymakers.Part III: Types of Applied Budget Work. This part of the guide describes the basic areas ofapplied budget work that have been undertaken by groups, providing examples of such work andsome pointers on selecting activities. Chapter 6 discusses activities that can be undertaken topromote budget literacy, and Chapter 7 looks at how groups can engage in work on budgetsystems and processes. Chapter 8 examines the following categories of budget analyses: reportson the budget at the time it is released by the executive; sector-related analyses (analyses ofparticular budget areas, such as health or education issues); distributional or group analyses thatexamine the impacts of budgets on different income groups or parts of society (such as women orchildren); analyses linking budget and rights issues; analyses of the general economic effects ofthe budget; and tax and revenue analyses.Part IV: For Further Information. The last two chapters of this guide point towards theresources that a reader might want to investigate to learn more about applied budget work andbudget issues. Chapter 9 summarizes the resources offered by the International Budget Project.Chapter 10 describes the resources available in individual countries and from internationalinstitutions such as the World Bank.Part V: Appendices. The appendices include: a glossary of common budgetary terms; historiesof two budget groups; the program of a budget training course; a case study of an NGO’s analysisof its government’s budget; and a map of the IBP’s website.Most of the numerous documents referred to in the main body of the text can be accessed throughthe World Wide Web, and the web addresses are noted throughout this guide. The guide is alsoon the IBP website; this version permits the reader to access directly the referenced documentsand sites (through “hyperlinking”). The desire to highlight reports that are readily accessiblethrough the web and that are available in English limited the number of sources, but we havetried to provide a representative sample.In addition, the guide is available in CD-ROM form, with most of the referenced documentscopied onto the CD as well. That is, the documents are part of the CD itself to make them easierto access without an internet connection.3A Guide to Budget Work for NGOs
We hope you find the updated version of the guide useful, and we welcome any questions orsuggestions. Please contact us at:The International Budget ProjectCenter on Budget and Policy Priorities820 First St., NE Suite 510Washington, D.C. 20002USA1-(202) 408-1080 - Phone1-(202) 408-1056 - Faxinfo@internationalbudget.org - Emailhttp://www.internationalbudget.org - Website4A Guide to Budget Work for NGOs
2.APPLIED BUDGET WORK: ITS GROWTH ANDPOTENTIALAt the end of 1997 the International Budget“DISHA — a grassroots organization in Ahmedabad,Project canvassed much of the world andIndia — began to see the need for budget analysis whenfound 50 people from 14 countries to attendit lobbied the government to raise the wage rate for 1our first conference. Only a modest fractionmillion tribal Tendu leaf-plucker women, to regularizeof the attendees had been engaged in applied land rights for tribal forest land cultivators, and on otherbudget work — that is, budget researchissues relating to the general welfare of communitiesliving in Gujarat’s tribal areas. With each struggle, aspecifically designed to influence the policyprocess. In contrast, for our third conference realization grew: unless DISHA had information on thein November 2000, little effort was needed to money spent by the national and state governments, it“recruit” attendees, and about 100 participants would be difficult to fairly represent the interests of tribalattended from 25 countries. The vast majority development. Eventually, this realization forced DISHAto learn how to analyze the state budget.”of the participants came from developingnations or emerging democracies. Most of the-M.D. Mistry, Centre for Budgetparticipants had more than a year ofAnalysis and Policy Priorities,experience in applied budget work. TheDISHA, Indiagrowth in the engagement of nongovernmental organizations in budget work over the past few years has been nothing short ofremarkable.This chapter begins with a brief description of applied budget work. It then describes some ofthe factors behind the growing interest in applied budget work before discussing a few of itspotential contributions to the budget debate. The chapter concludes with a brief examination ofthe role of the IBP in advancing this work.2.1What Is Applied Budget Work?Recognizing the importance of budgets to the lives of the poor and in the development of openand participatory societies, this guide encourages non-governmental groups to engage in appliedbudget work. Applied analysis is undertaken with the explicit intention of advancing policygoals, such as assisting the most disadvantaged in society. It is not simply research for the sakeof research. While applied budget work demands quality analysis, it also requires that itsfindings be presented in a way that maximizes its impact on the policy debate. The analysis must5A Guide to Budget Work for NGOs
Typology of Applied Budget WorkKinds of Applied Budget Groups*Applied policy institutions*Academic or research institutions that have added an applied budget component*Activist organizations that have added a budget research component*Operate at all levels of government: national, state, local/municipalGeneral Nature of Applied Budget Products*Attempt to be accurate, accessible, and timely*Strive for independent assessments*Try to affect policiesMain Activities of Applied Budget Work*Advancing budget literacy*Assessing the budget process and budget systems*Analyzing budget policiesTarget Audiences*Policymakers, both the executive and legislative branches*Media*Other NGOs*The broad population*Researchers/academicsbe accessible to a wide range of readers — particularly policymakers, the media, and the public— and must be available when needed to inform policy decisions.Applied budget work also encompasses efforts to advance the understanding of budget issues.The goals are to raise the level of budget literacy among those engaged in the budget policydebate in order to improve this debate, as well as to bring more people into the debate.The box above provides a typology of the kinds of groups engaged in applied budget work; of thegeneral nature of applied budget products; of the activities of applied budget work; and of thetarget audiences. This guide fills in this typology in more detail in subsequent chapters.2.2Why NGOs Are Gravitating Towards Budget WorkIt seems only natural that NGO work has begun to focus on government budgets. The budget isthe most important economic policy instrument for governments. It reflects a government's6A Guide to Budget Work for NGOs
social and economic policy priorities more than any other document, translating policies, politicalcommitments, and goals into decisions on where funds should be spent and how funds should becollected. A well-functioning budget system is vital to the formulation of sustainable fiscalpolicy and facilitates economic growth. In many countries, economic problems are exacerbatedby weak budget systems and faulty budget choices.While a government’s budget directly or indirectly affects the life of all its citizens, frequentlypeople with modest means are influenced the most. They tend to be harmed the most by weakeconomic growth or high inflation. The current well-being of those with low incomes, and theirfuture prospects, also can hinge on expenditure decisions in areas such as health and education.Yet budget cuts tend to fall on programs that benefit the poor, as other items such as interest onthe debt or the public-sector wage bill are more likely to have first claim on scarce funds.Moreover, even when funds have been allocated to anti-poverty programs, weak expenditure andprogram management — and the lack of political power among the poor — can mean that themoney never reaches the intended beneficiaries.The budget process and budget system in a country also are crucial in determining the degree towhich it has an open, democratic, and participatory system of governing. In many countries, thegeneral absence of information on budget issues — particularly in accessible, non-technicalforms — has seriously hindered the efforts of national and local organizations to participate inthe discussion on the distribution of public resources. In addition, the ability of civil society toparticipate in the budget discussion can be thwarted by legal, institutional, and political barriers.NGOs can work to address these deficiencies in budget information and the budget process, andthus improve the structure of their government’s decision-making process.For all these reasons — the importance of the budget to the overall functioning of a country’seconomy, to anti-poverty and other government policies, and to open decision-making processes— organizations and researchers have much to gain from a knowledge of budget issues. Becausethe reach and impact of budget decisions are so sweeping, researchers and NGOs interested inalmost any particular issue can be more effective in their work if they understand the formulationof the budget, how it becomes law, and how it is implemented. That is, combining an in-depthknowledge of a policy issue, such as health or education, with a solid knowledge of budgets hasproven to be an outstanding method of influencing policy decisions.2.3The International ContextThe reasons, listed above, why NGOs are gravitating toward budget work are not really new.The budget, for instance, has not suddenly become the most important economic policydocument of a country. It has been so for some time. What is new is an international context forNGO work that has helped create fertile ground on which groups can engage budget issues.Most notably, there have been dramatic transformations in governmental systems over the pastdecade. Many countries have shifted from being closed societies to open ones, and are striving to7A Guide to Budget Work for NGOs
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1*2V. i A Guide to Budget Work for NGOs TABLE OF CONTENTS . 4.1 Stages of the Budget Cycle and Opportunities for NGO Involvement . Part II: First Principles . Chapter 4 consists of a brief introduction to the stages of the budget cycle and how NGOs can contribute at each stage, as well as a brief summary of key budget .
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