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"How To" Build an Effective
Budget Analysis Organization
Model Reports
The types of applied budget reports that NGOs and researchers around the world have
begun to produce, or are thinking of preparing, are often similar in subject area, scope,
and methodology. This section of the web site pulls together a sampling of reports written
by independent budget researchers. The reports were selected on the basis of which ones
might be replicable or adaptable, in large or small part, by other researchers.
The topics covered by the reports include ones that assess in broad terms proposed
government budgets, as well as reports that assess these budgets in a more targeted
fashion, such as their effects on the poor or on women. The reports also include tax
analyses and analyses of poverty and income trends, and the reports focus on both the
national and sub-national levels of government.
Further, the materials here include other specialized examples of publications that
might be of interest to NGOs engaged in applied budget work. They include, for example,
some effective budget newsletters that groups produce and some primers to government
budgets that groups have used for budget trainings.
People's Budget 2006-07
Congress of South African Trade Unions, South African Council of Churches, and the South African NGO Coalition.
Proposal gathered through a consultative process to develop alternatives that lead to sustainable and rapid poverty eradication in South Africa.
Date: 02/05 Poverty Action Fund (PAF) Report
Uganda Debt Network
This annual report evaluates the PAF, a government initiative to mobilize resources to alleviate poverty.
Author(s): UDN Policy Department
Date: 04/02 New Research Findings on the
Effects of the Earned Income Tax Credit
Center on Budget and Policy Priorities
Examines research on the effects of the Earned Income Tax Credit on poverty,
income disparities, and work effort.
Author(s): Robert Greenstein, Isaac Shapiro
Date: 03/98
In Search of Shelter
Center on Budget and Policy Priorities
Analysis of the growing shortage of affordable housing in the U.S.
Author(s): Jennifer Daskal
Date: 06/98
Effects of U.S. Government Benefit
Programs in Reducing Poverty
Center on Budget and Policy Priorities
Author(s): Kathy Porter, Wendell Primus, Lynette Rawlings, Esther Rosenbaum
Date: 03/98
Saudi Budget 2006. Oil Revenues Flow into Social Infraestructure
Saudi Commerce and Economic Review.
Assessment of the economic performance of the Saudi Arabia Kingdom during the year 2005 and forecasts based on the government's budget 2006. The Saudi government's economy has experienced nearly ideal conditions in 2005 as oil revenues were the highest in the country's history with high spending growth and high budget surplus. Following this trend the 2006 budget maintains its focus on the use of oil revenues for debt reduction and spending on education, healthcare, and basic infrastructure. The Alternative Budget 2005-06
Institute of Economic Affairs (IEA).
Numerous concerns over Kenya's budget and suggestions to addres Kenya's current and future needs. Response to Union Budget 2005-06
Center for Budget Accountability and Governance (CBGA).
Review of the 2005 budget and the implications of resource mobilization for poverty alleviation.
Iraq's First Public Budget
A brief prepared by the Iraq Revenue Watch of the Open Society Institute and the IBP.
Review of the 2003-04 Uganda Budget and its Relationship to the Poverty Situation in Uganda
Uganda Debt Network (UDN)
Analysis of the 2003/2004 National Budget of Uganda and its efforts to reduce poverty. Federal Budget Report 2004
Center for the Implementation of Public Policies for Equity and Growth.
This report in Spanish examines federal expenditure for Argentina in the year 2004.
Author(s): Laura Malajovich, Pablo Bourlot, Magdalena Aguerre, Federico Marongiu, and Daniela Dborkin.
Date: /04Budgetary
Politics in Lebanon: A Memorandum for Public Discussion
Lebanese Center for Economic Policy Research
A report reviewing the proposed 1997 budget and an analysis of key issues in
Lebanon's public finances.
Author(s): Dr. Kamal Shehadi, Dr. Said Hitti, Dr. Ghassan Dibeh, Dr. Wassim
Shahin
Date: 11/96
Federal Budget Priorities
Center on Budget and Policy Priorities
Collection of different types of budget analysis.
How Big is the Federal Government
- and Would the Administration’s Budget Make it Bigger?
Center on Budget and Policy Priorities
Analysis of trends in the size of the U.S. Government and the nature of
government spending.
Author(s): Robert Greenstein, Isaac Shapiro, Sam Elkin
Date: 02/98
Looking at the Budget of the
State of Israel-2002 (161k HTML)
Adva Center
A complete analysis of the 2002 Israeli national budget by area of spending.
Author(s): Shlomo Swirski, Etti Konor-Attias, Alon Etkin, and Barbara Swirski
Date: 11/01
Public
Finance: The 1998 Lebanese Budget Project
Lebanese Center for Policy Studies
A study of the fiscal year 1997-1998 budget and budgetary issues . This study
researches and analyzes the 1998 draft budget to stimulate informed public
debate and awareness of Lebanon's public finances.
Author(s): Said Hitti, Rana Houri, Kamal Shehadi
Date: 01/98
Submission to the Joint Budget Committee in Parliament on the Medium-Term Budget Policy Statement 2003
IDASA
Reaction to South Africa's 2003 Medium Term Budget Policy Statement.
Author: Judith Streaks.
The
Adjustment Estimates and the Medium Term Budget Policy Statement
IDASA
Reaction to South Africa’s 1999/2000 Medium Term Budget Statement.
Author(s): Laura Walker, Albert van Zyl, Luvuyo Msimango and Alta Fölscher
Date: 11/98
Union Budget 2007-08: What does it offer to women? A Quick Response.
Center for Budget and Governance Accountability (CBGA)
Analysis of policy interventions in several social and economic sectors, which directly affect the well being of women.
Date: 02/07 Moroccan National Budget includes Gender Report
UNIFEM
Morocco's national budget 2006 includes a groundbreaking achievement: an annex on how it will address gender equity priorities at both local and national levels.
Date:12/05 On the Agenda: Budgeting for Gender Equality
UNIFEM
Effective budgeting for gender equality in Ecuador, Brazil, India, Kenya, Mexico, and Senegal.
Date: 05 Maternal Mortality and the Public Budget (in Spanish)
Fundar, Mexico
Author(s): Daniela Díaz and Graciela Freyermuth.
Date:10/04 The Budget: A Quick Look through a 'Gender Lens'
Economic and Political Weekly, India
Examines the effects of the changing allocation patterns on women in India.
Date: 04/01
Author(s): Kalyani Menon-Sen, UNDP India Gender Budgets Make Cents. Understanding Gender Responsive Budgets
Commonwealth Secretariat, IDRC, and UNIFEM
This publication provides a comprehensive understanding of gender responsive budgets.
Date: 01/02 Review of Gender Budget Initiatives
Community Agency for Social Enquiry
A review of gender budget activities in 42 countries around the world. In Mexico, the NGOs Fundar and Equidad de Género (Gender Equity) have translated and summarized the strategic section of this paper. This Spanish version of the paper can be found here.
Date: 11/00
How the Proposed 2000 Israel
State Budget will Affect Women
Adva Center
An analysis of how the proposed 2000 Israeli State Budget Bill and the Budget
Reconciliation Bill will affect Israel’s women.
Date: 12/99
The South
African Women’s Budget Initiative as an Advocacy Instrument
IDASA
Assessment of the Women’s Budget Project: successes and shortcomings.
Author(s): Warren Krafchik
Date: 11/98
Citizens Budget Handbook
A guide to the budget process in Kenya.
Author: Institute of Economic Affairs
Date: 2007 A Guide to Applied Budget Analysis in the Republic of the Marshall Islands
A resource for trainers and civil society organizations.
Author: Asian Development Bank (ADB)
Date: 03/06 A Guide to Applied Budget Analysis for Tehsil Governments in Pakistan
A resource for trainers and civil society organizations.
Author: Asian Foundation
Date: 02/06 A Budget Guide for MPs 2005-2006
Examines the last two successive budgets to compare public spending and domestic debt.
Author: Institute of Economic Affairs (IEA)
Date: 06/05A Budget Guide for MPs 2003-2004
This guide highlights key points in the Kenyan budget and was created to be shared with parliamentarians before their debate.
Author: Institute of Economic Affairs (IEA)
Date:06/03A Budget Supplement
Presentation used by the Kenyan organization IEA when meeting with parliamentarians, corporations, professionals, and NGOs.
Author: Institute of Economic Affairs (IEA)
Date: 06/03 A Guide to Budget Work for NGOs
The guide is a comprehensive
description of the basic principles
of applied budget work,
examples of useful resources,
and best practices.
Date: 12/01
A Taste of Success. Examples of the Budget Work of NGOs
A compilation of case studies from NGOs in eight countries. These success
stories fall into two categories: organizational development and training, and
analyzing and affecting budget policies.
Date: 10/00
An Idiot’s
Guide to Compiling a Provincial Expenditure Review
IDASA
Reader-friendly guide to understanding budgets.
Author(s): Tania Ajam and Laura Walker
Date: 06/98
Essentials of the Budget Process of the
State Government (96k PDF)
S.S Karnik
Center for Budget Studies
Mumbai, India
This is a basic introduction to the State budget in India. "There
is an urgent need to demystify the budgets, whether of the Central or State
Governments. It is also necessary to do away with a great deal of secrecy
surrounding the preparation of the budget, except in respect of taxation
proposals. The whole process of budget-making should be as open as
possible."
Date: /99
How to
Read the White Book
IDASA
A Guide to understanding South Africa’s budget book.
Author(s): Laura Walker
Date: 09/97
The Budget
- A Tool for Change
IDASA
Author(s): Shirley Robinson
Date: 04/98
Training manual for Social Advocates on the Budget System in South Africa
Understanding the National
Budget of Namibia (1,530k PDF)
Namibia National Chamber of Commerce and Industry and National Democratic
Institute for International Affairs
Primer to the Namibia budget and budget process. Training Course Syllabus
CIDE
The syllabus for a training course offered by the organization CIDE in Mexico might be useful to examine if you are putting together your own course. The title of the CIDE course was "Tools for the Analysis of the Federal Public Budget." Idasa's
Training Manual for Social Advocates
IDASA
Author: Budget Information Service
Date: 04/98
This manual introduces the importance of budget work and policy priorities as a tool for
social advocacy.[Note:
This is a Word Document, which can be downloaded to your directory.] The Outcome of
Public Forums held throughout the Country on the 2001 Annual Budget (August 2001)
Center for Budget Advocacy (CBA)/Integrated Social Development Centre (ISODEC)
Author: CBA
Date: 08/01
This letter to the President of Ghana introduces the issues raised at
public fora organized by CBA after the release of Ghana's annual
budget in March, 2001. For an example of budget guides put out by governments, see the Budget Guides and Training Materials
section of the library.
Corruption in Public Financial Management
Utstein Anti-Corruption Resource Center
A workshop on the topic: Corruption in Public Financial Management: Donor Perspectives, was held at Chr. Michelsen Institute (CMI) in Bergen, Norway, (February,16-17 2005). The workshop documents including presentations on how different budget processes deal with corruption - namley in Malawi and Peru - are available on this page.
Committees
in South Africa
IDASA
Paper on the committee system in South Africa with a focus on their role in
the budget process.
Author(s): Laura Walker
Date: 10/97
The Role of
the NCOP in the Budget Process
IDASA
A paper looking at the factors which influence the effectiveness of
legislature amendment powers to the budget. Based on international comparison.
Author(s): Warren Krafchik and Joachim Wehrner
Date: 06/98
Improving Budget Transparency in Bandung City
This case study of a pioneering Indonesian budget group shows clearly the potential positive impact of budget work on transparency and good governance.
Author:World Bank, Indonesia
Date:04/05 Lettre de Transparence (in French)
This bulletin examines the transparency of the collection of revenues derived from extractive industries in Chad.
Author: GRAMP/TC
Date: 04/04 Consolidating
the Values of Integrity and Transparency in the Civil Service Through
Legislation
Lebanese Center for Policy Studies
An examination of the legal framework of anti-corruption and transparency
measures in Lebanon.
Author(s): Fadi Moughaizel
Date: 11/97
Transparency and Participation in the Budget Process. South Africa. A Country Report
IDASA/IBP
Within the South African context, this paper examines the importance of fiscal transparency and participation of legislatures and civil society in government decision-making, for better budgetary outcomes.
Author(s): Alta Fölscher, Warren Krafchik and Isaac Shapiro.
Higher Education in Israel (136k PDF)
Host: Adva Center
Author(s): Shlomo Swirski, Barbara Swirski
Date: 02/98
A comprehensive report on the College and University system in Israel and its
usefulness for various groups
Effects of Budget on
Different Groups
Age and Security. How Social Pensions can Deliver Effective Aid to Poor Older People and their Families.
HelpAge International, UK
Examines the relation between social pensions to the elderly and poverty reduction and explains why social pensions should be a budget priority.
Date: 08/04 HIV and AIDS Allocations: A First Look at Budget 2005
Idasa, South Africa
Budget Brief No.152 by AIDS Budget Unit
Author: Nhlanhla Ndlovu
Date: 02/05 Bearing Most of the Burden, United
States
Center on Budget and Policy Priorities
Analysis finding that the 104th Congress’s deficit reduction efforts focused
on programs for the poor.
Author(s): Robert Greenstein, Richard Kogan, Marion Nichols
Date: 11/96 Budget 2005 and Vulnerable Children
Idasa, South Africa
Budget Brief.
Author: Children's Budget Unit
Date: 02/05
Effects of U.S. Government Benefit
Programs in Reducing Poverty
Center on Budget and Policy Priorities
Author(s): Kathy Porter, Wendell Primus, Lynette Rawlings, Esther Rosenbaum
Date: 03/98
Public Expenditure
and Children
IDASA
Various papers and resources on the Children’s Budget Project.
The Children’s
Budget Report: Detailed Analysis of Spending on Low-Income Children’s
Programs in 13 U.S. States
Urban Institute
Author(s): Kimura Flores, Toby Douglas, Deborah A. Ellwood
Date: 01/98
Looking at the Details of the New
Budget Legislation
Center on Budget and Policy Priorities
Analysis of the FY1998 budget and its effects on low-income programs and on
tax burdens.
Author(s): Robert Greenstein
Date: 08/97
Minnesota Values and Priorities:
A Demographic Analysis of the 1998 State Budget
Minnesota Budget Project
Author(s): Noriko Osada and Matt Shands
Date: 7/98
Go to the Military and Defense Issues Section on the IBP Library.
Municipal and State
Budget Analysis
El Presupuesto Municipal Participativo. Guía Metodológica. "Methodological Guide to Municipal Participatory Budgets". (in Spanish)
This guide was produced by Fundación Solidaridad and is based on the experience of the municipality of Villa González in the Dominican Republic.
Author(s): Juan Castillo, Miguel Angel Cid, Leandro Martínez, Alice Auradou, and Florence Kohnen.
Date: 12/04 IDD Research News
This edition of the International Development Department News reports on a study of Local Government Decision-Making: Citizen Participation and Local Accountability in Kenya and Uganda.
International Development Department
School of Public Policy, University of Birminghan, England
Author(s): Nick Devas and Ursula Grant
Date: 04/02 Local Government Decision-Making: Citizen Participation and Local Accountability. Examples of Good (and Bad) Practice in Kenya
This report evaluates citizen participation practices and local government accountability between local authorities in Kenya.
International Development Department
School of Public Policy, University of Birminghan, England
Author(s): Nick Devas and Ursula Grant
International Development Department
School of Public Policy, University of Birminghan, England
Author(s): Nick Devas and Ursula Grant
Date: 04/02 Budget Analysis as Social Audit. Tamilnadu Experiences 1996-2000
Social Watch Tamilnadu examines budget policies and priorities for social development in the Indian state of Tamilnadu.
Author(s): Manu Alphonse
Date:/00
DICAS. Pólis-Ildesfes. Ideas for Municipal Action
PÓLIS
DICAS 92nd issue deals with participatory budget experiences at the municipal level. This publication is in Portuguese.
Author(s): Marco Antônio de Almeida
Date: /97 Orçamento Participativo em Municípios Paulistas (1997-2000) "Participatory Budgets in Paulist Municipalities (1997-2000)"
PÓLIS
Link to a Power Point presentation.
Author(s): Maria do Carmo A. Carvalho e Ana Claudia C. Teixeira
(Instituto Pólis), Luciana Antonini (Cepam) e Inês Magalhães
(SNAI-PT).
Date: /00 An Idiot’s
Guide to Compiling a Provincial Expenditure Review
IDASA
Reader-friendly guide to understanding budgets.
Author(s): Tania Ajam and Laura Walker
Date: 06/98
Budget Watch, California,
United States
California Budget Project
Example of state-based budget newsletter, Vol.9 No.2.
Date: 06/03
Federal Dollars and the
California Budget
California Budget Project
Analyzes likely effects of cutbacks in federal spending on California’s
programs and the affected vulnerable population groups.
Recommended Budget Practices: A Framework for Improved State and Local Government Budgeting
National Advisory Council on State and Local Budgeting
This guidebook makes recommendations primarily for governments developing budget processes, but assists NGOs in understanding sound budget practices. It stresses the nature of the process as thoughtful and ongoing, emphasizing the need for stakeholder input. The early identification of stakeholder concerns should then be followed by transparency and accessibility of information about subsequent government decision-making.
Date: /98
Municipal and State Tax
Analysis
Is California a High Tax
State?
California Budget Project
Date: 04/96
State Income Tax Burdens on
Low-Income Families, United States
Center on Budget and Policy Priorities
Author(s): Nick Johnson, Michael Mazerov, Liz McNichol, Alan Berube
Date: 04/98
Budget Focus, Kenya
Institute of Economic Affairs (IEA)
Brief narrative of the state of the nation focusing on issues that should be considered by the treasury as it prepares the 2005 budget. Budget Track, India
Center for Budget Accountability (CBA)
With three issues a year this newsletter offers budget analysis and its impact on marginalized sectors in India. Budget Watch, California
California Budget Project
Bi-monthly newsletter of the California Budget Project.
Center for the Implementation of Public Policies Promoting Equity and Growth, Argentina
Electronic monthly newsletter in Spanish on fiscal policy issues. Focus. Public Management Newsletter
Prepared by the Public Management Service (PUMA) with guidance from the OECD Public Management Committee.(Discontinued in 2002) DESC para la acción, Ecuador
Newsletter in Spanish produced by the "Centro de Derechos Económicos y Sociales." This issue explores the connection between the public budget and human rights. Institute
of Public Finance, Croatia
Newsletter available in English and/or Croatian.IMF Civil Society Newsletter
New research, discussion papers, upcoming conferences, and other relevant information to civil society organizations. The Poverty Reduction Strategies Newsletter
Quarterly newsletter highlighting aspects of the PRSP process. Participa Perú, Peru
Regular publication in Spanish since 2003 that covers extensive decentralization issues at regional and local level in Peru.
Poder Ciudadano,
Argentina
Bi-weekly information report in Spanish.
PROOF Bangalore, India
Newsletter on the Public Record of Operations and Finance (PROOF) campaign.
Research Stream No. 3, UK
This research tool by The Centre for Aid and Public Expenditure (CAPE) of the Overseas Development Institute (ODI) looks at how budgets can be turned into more effective instruments for poverty reduction.
The
Democracy Center, Bolivia
Electronic publication in English also online. Uganda Debt Network Newsletter
Offers pro-poor data and resources. World Bank Civil Society Engagement Newsletter
Electronic newsletter for civil society organizations.
Poverty and Economic Conditions
Analysis of 1997 Census
Poverty, Income and Health Data
Center on Budget and Policy Priorities
Report on U.S. poverty and income trends in 1997.
Date: 10/98
Pulling Apart
Center on Budget and Policy Priorities
State-by-state analysis of income disparity in the U.S.
Author(s): Kathy Larin, Liz McNichol
Date: 12/97
Trends in the Distribution of
After-Tax Income, United States
Center on Budget and Policy Priorities
Author(s): Isaac Shapiro, Robert Greenstein
Date: 08/97
Tax Analysis
Taxation Perspectives: A Democratic Approach to Public Finance in Developing Countries.
Institute of Development Studies (IDS)
Papers presented at the seminar on taxation in developing countries.
Date: 10/02 The Citizen's Guide to Taxation
Institute of Public Finance
This is a guide to the Croatian tax system.
Author(s): Marina Kesner-Skreb and Danijela Kulis
Date: 02/02
Federal Tax Policies
Center on Budget and Policy Priorities
Collection of different types of tax analyses.
How Much Does a Typical Family Pay
in Taxes?
Center on Budget and Policy Priorities
Analysis of U.S. tax trends, particular for the median family.
Author(s): Iris Lav
Date: 03/98
IRS Reform Bill Includes New Salvo
of Tax Cuts for Wealthy
Center on Budget and Policy Priorities
Author(s): Iris Lav
Date: 06/98
Looking at the Details of the New
Budget Legislation
Center on Budget and Policy Priorities
Analysis of the FY1998 budget and its effects on low-income programs and on
tax burdens.
Author(s): Robert Greenstein
Date: 08/97
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