Budget Analysis There are typically two types of analyses that examine the effects of budgets on particular groups. One kind examines the effects of spending proposals on different income groups. Such analyses might examine the proportion of total government spending devoted to programs and projects that assist the segments of the population living in poverty. A second kind of group analysis is to examine the effects of a government’s budget on a particular group defined by characteristics other than income. Such analyses might look at the effects of the budget on the elderly population, or on a racial or ethnic minority. (A guide to Budget work for NGOs: A IBP publication). One case that could be cited in this context is that of the Budget analysis as Social Audit – Tamil Nadu experiences.
Gender Budgeting
Gender budgeting is not a separate budget for women. Rather it is a dissection of the government budget to quantify the provisions made for the welfare of women and to see that the gender commitments of the government are translated into budget commitments. The objective of gender–sensitive budget is to improve the analysis of incidence of budgets on women, attain more effective targeting of public expenditure and offset any undesirable gender-specific consequences of previous budgetary measures. Gender responsive government budgeting requires additional budget management tools in supporting gender mainstreaming policy through the design and implementation of certain policies in different sectors, and measuring their outcomes.
Child Budgeting
Budgeting for children is not a separate budget. It is merely an attempt to disaggregate from the overall budget, the allocations made specifically for programmes intended for the benefit of children. Budgeting for ch
“The process of preparing and assessing budgets opens door to a number of important processes, and can become an integral part of human rights-based approach to programming. It demands an important capacity building component, especially for civil society groups, local governments and private and public agencies addressing issues of child rights. Advocacy around budget calls for the empowerment of rights-holders to demand that duty-bearers in both the Legislative and executive branches of government allocate the funding necessary to implement social policies. Too frequently, the announcement of grants, social policies is not followed by the allocation of sufficient resources to put them into practice. Once ordinary citizens understand the impact of the budgetary process on their day today lives and learn the points at which they can intervene and how to do so, they are in a far better position to hold governments accountable to the realization of child rights’’. UNICEF Brazil Budget Paper 2002 " |
ildren is considered important, as children are the future citizens of the country.
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