Books/ Articles

1. Background to applied budget work: Warren Krafchik

Budgetary process has undergone an unprecedented change from being a restricted decision making procedure to a more open and participative process. The term applied budget stems from the growth of civil society in the budget work. Working at the grass root level, the civil society has better understanding of the social, economic and cultural rights and whether the budget is consistent with the rights or not. The article introduces the concept of civil society budget work and explains its activities and areas of emphasis.
http://www.internationalbudget.org/themes/ESC/budgetintro.pdf

2. Can civil society add value to budget decision-making? A description of civil society budget work: Warren krafchik

This article expands the scope of the applied budget work and introduces the concept of budget group as an extension of civil society budget work. These budget groups work independent of their country governments or political parties giving them a unique oversight and access to information on the public budget. The article examines the expanding role of the budget groups in the entire budget cycle with examples of civil society budget work in the context of various countries.
http://www.internationalbudget.org/resources/library/civilsociety.pdf

3. Budget Analysis and Policy Advocacy

Until recently, budget analysis was confined to the media and academic experts, while lobbying on specific aspects of budget proposals was dominated by business interests. The priorities and needs of the poor were rarely highlighted in the process, and received little recognition in budget debates in state and national assemblies. In the mid 1990s a number of NGOs saw the need for independent scrutiny of government budgets from the perspective of the poor. Groups like DISHA in Ahmedabad and the Centre for Budget Studies in Mumbai began to analyse state government budgets to determine the expenditure commitments for anti-poverty programmes and how far these are reflected in actual investments on the ground. This article is a collection of the papers presented at the National workshop conducted jointly by DISHA, Centre for Budget studies, Centre for Budget and Policy Studies, Bangalore in collaboration with Ford Foundation Staff at Delhi.
http://www.internationalbudget.org/resources/library/goaworks.pdf

4. A Guide to Participatory Budgeting: Brian Wampler October 2000

Participatory budgeting (PB) programmes are innovative policymaking processes where the common citizen is involved in the decision making process. Open forums are held where the citizens have the freedom to express their opinions on various public finance issues, policy decisions and have opportunity to participate in the public funds allocations. This has brought about a revolutionary change in the concept of democracy and governance and citizens learn to negotiate among themselves and vis-à-vis the government over the distribution of scarce resources and public policy priorities. There is no precise or exact model for the PB programme. Each programme is developed to suit the socio-economic and political pattern of the individual target country. The article is a guide that gives the various tools and means used in Brazil which pioneered the participatory budget programme assuming that the tools shall be used as basis for the development of PB programme in other countries.
http://www.internationalbudget.org/resources/library/GPB.pdf

5. Public expenditure tracking

Public expenditure tracking is a relatively new concept in the public finance management that aims to keep a tab on government spending. A PETS tracks the flow of public funds and material resources from the government level, through the administrative hierarchy, and out to the frontline service providers.  They highlight not only the use and abuse of public money, but also give insights into cost efficiency, decentralization and accountability.
www.icgfm.org/downloads/MagnusLindelow.ppt
http://siteresources.worldbank.org/INTPCENG/1143380-1116506243290/20511062/exptrack.pdf
www1.worldbank.org/publicsector/decentralization/TG.Reinikka.June18.ppt

6. Our Money, Our Responsibility A Citizens’ Guide to Monitoring government expenditures by Vivek Ramkumar

This Guide reflects the growing focus of civil society organizations on monitoring the results achieved by government expenditures.  It offers an overview of government budget implementation, including budget execution, procurement, impact measurement, and auditing and legislative oversight processes.  The Guide provides practical, tested tools that can be used by independent organizations interested in monitoring government expenditures.
http://www.internationalbudget.org/resources/expenditure/index.htm

Working Papers & Case studies

1. Fostering-Public-Participation

Across Asia, reforms are being made to improve governance by introducing new systems— institutional and technical—intended to increase the transparency and accountability of government. Increased participation of citizens in service delivery and policymaking is reshaping the governance structures. As the primary management tool of government, the annual budget is a logical place to focus efforts on to improve development outcomes. The budget intersects with all aspects of governance reform—fiscal policy, administrative reform, anticorruption efforts, service delivery, and social policy, among others. The budget, therefore, provides a tangible focal point for discussions of community priorities and government effectiveness. Increased community involvement in the budget process leads to improved service delivery outcomes and increased investment in traditionally underserved communities. Participatory budgeting initiatives—or direct community consultations in allocating development resources—are also being implemented in Asia. Each of the case studies provides a contextual background of the country’s initiative, an overview of how activities unrolled in that country, and country-specific recommendations and action plans.

2. Developing Initiative for Social and Human Actions –DISHA

Developing Initiative for Social and Human Actions –DISHA - is a leading non-government organization engaged in budget advocacy and budget analysis in India. The main contribution of DISHA`s budget work is through information provided to Members of the Legislative Assembly (MLAs), NGOs, and the media on government budget priorities and the implementation of expenditure commitments. It analyzes government spending commitments and expenditure outcomes in areas that are of greatest concern to the poor and provides training on budget work to the members of civil societies, policy makers, media and other stakeholders of the budgetary process.

http://www.internationalbudget.org/India-DISHA.pdf