The budget is technically the document that includes the government’s revenue and expenditure proposals. It reflects the government’s social and economic policy priorities translated into decisions on where and how funds should be collected and spent. A well functioning budget system is vital for the formulation of sustainable fiscal policy and facilitating economic growth. Budget Advocacy is the term used to describe the increased participation, analysis and support of the civil society organizations in appreciating budget and budgetary decisions for better accomplishment of the economic, social and cultural rights. Budget analysis can be used as a means of claiming rights for and by the vulnerable sections of society like women, children, poor, etc. and promoting good governance and vibrant democracy. Budget analysis and budget advocacy are now widely regarded as a central component of a growing arsenal of approaches developed by civil society organizations for fostering government accountability (Waglé and Shah 2001; Norton and Elson 2002).

  Applied Budget

Applied budget work emanates from quality analysis and policy debate to assist disadvantaged sections of the society through participation of the civil society organizations. The objective of applied budget work is to raise the level of budget literacy among those involved in the budget policy and bring in more people into the policy debate thus enhancing the quality of the budget. This requires policy-linked research together with research linked to advocacy. The main activities of applied budget work therefore can be enumerated as

• Advancing budget literacy
• Assessing the budget process and budget systems
• Analyzing budget policies

Applied budget work encourages the involvement of policy makers, media and the public at all stages of budget cycle for better formulation and execution of the budget. This brings in transparency and enhances the accountability of the State in public expenditure management.