Scope of the Module

Budget is the most important economic policy instrument of a government reflecting the latter’s true social and economic policy priorities, goals and commitments. Improved transparency in the budget process can disclose the basis on which priorities are formulated and clarify the roles and responsibilities of individuals in the executive who take these decisions. A sound budgetary process, as defined by the Social accountability model, therefore, is not all about analyzing the budget post-presentation but supports the inclusion of the civil society from the stages of formulation of the budget.

The scope of the module extends into:

• The conceptual framework of budget advocacy, its variant as applied budget, and its principles. This section introduces to the reader the concepts of budget advocacy and the significance of it as an intervention for social accountability.
• The module then specifies the role of CSOs in the budgetary process. This section presents a detailed understanding of the impact of the presence of CSO at every stage of budget making.
• A sound budgeting system is one that is transparent and accountable. The sustenance of such system depends on the presence of a strong and effective legal and institutional framework. This section deals with the elements of an effective budgeting system also highlighting the role of media in budget advocacy.
• There are a multitude of activities, tools and mechanisms involved in implementing the social accountability initiative. While budget advocacy is one such mechanism there are various tools pertaining to the implementation of this budget advocacy. This section presents some of the tools of budget advocacy.
• Finally, the module also presents some success stories of budget advocacy across Asia. The section also identifies some institutions in Asia that are engaged in budget advocacy.

• Understand the use of budget advocacy as a successful intervention of social accountability
• Identify some of the tools of budget advocacy and give some practical insights into the application of such tools
• Assess the impact of budget advocacy in demystifying the budgetary process of Government