34 publications on this topic.

Budgeting and Policy Making
Author:
OECD
Reference book and training manual addressed to public administrators in transitional economies, and in particular to officials with budgeting and policy-making responsibilities. It compiles the papers presented at the Multicountry Seminar in Ljubljana (April, 1996)focusing on four major areas of the relationship between budgeting and policy-making: 1) a comprehensive look at the current state of theory, practice, solutions, trends and outstanding problems; 2) preparation of policies and budgets, including legislative ratification; 3) implementation, evaluation and control of policies and budgets; 4) a review of the utilization of state-controlled enterprises and the administration of social security schemes.

Citizen's Guide to the Federal Budget
Author:
Office of Management and Budget (US)
This guide was created by the Office of Management and Budget in 2002. This is a less technical guide to the U.S. budget process. It makes the budget more accessible and understandable to the public.

Putting it Together — Introduction
Author:
New Zealand Treasury
This is an introduction (written by the Secretariat to the Treasury) of the book, Putting It Together, which highlights distinguishing characteristics of New Zealand’s financial management system.

Putting it Together — Chapter One: Introducing Public Sector Financial Management
Author:
New Zealand Treasury
This chapter is part of an extended analysis of issues surrounding public sector financial management in New Zealand. It outlines the purpose of the New Zealand public sector financial management system, the context in which it operates, and its legislative framework.

Putting it Together — Chapter Two: Explaining Key Concepts
Author:
New Zealand Treasury
This chapter is part of an extended analysis of issues surrounding public sector financial management in New Zealand. It introduces some key concepts, such as inputs, outputs and outcomes, which are necessary for an understanding of the system as it operates in New Zealand. It also provides the distinction between the purchase and ownership perspective.

Putting it Together — Chapter Three: Planning and Budgeting
Author:
New Zealand Treasury
This chapter is part of an extended analysis of issues surrounding public sector financial management in New Zealand. It provides an overview of the budget process in New Zealand, which consists of a number of elements, such as strategic phase, development of budget initiatives, review of budget baselines, and consideration of proposed budget initiatives.

Putting it Together — Chapter Eight: Scrutiny by Parliament
Author:
New Zealand Treasury
This chapter is part of an extended analysis of issues surrounding public sector financial management in New Zealand. This chapter describes the scrutiny of proposed appropriations and the final results reported in the annual reports which governmental organizations provide to Parliament. It also discusses Parliament’s power to grant “Imprest Supply” in advance of appropriations and the use of the Controller function to monitor payments against supply and appropriations, and further explains the Government’s right to vote over new spending proposals.

Putting it Together — Chapter Nine: Putting It Together (also contains Appendix A and C and the Index)
Author:
New Zealand Treasury
This chapter is part of an extended analysis of issues surrounding public sector financial management in New Zealand. This chapter summarizes the existing public sector financial management system and how it is evolving.

Technical Assistance for Making Resource Allocation Pro-Poor and Participatory in the Pacific
Author:
Asian Development Bank (ADB)
This outline shows how a grant approved by the ADB will provide technical assistance to promote NGO participation in poverty reduction efforts in the Fiji Islands and Vanuatu. The grant will assess regional practices to involve civil society organizations in resource allocation processes at all levels, with a specific focus on women and youth.

Understanding the National Budget of Namibia
Author:
Namibia National Chamber of Commerce and Industry and National Democratic Institute for International Affairs
This is a comprehensive booklet that briefly explains the national budget and the budget process in Namibia. The aim of this book is to make the country’s budget less intimidating and more accessible to the public.

Essentials of the Budget Process of the State Government
Author: S.S. Karnick
Center for Budget Studies
This is a basic introduction to the state budget in India. The paper tries to bring out the salient features of the budget process followed in the framing of the budget at the state level.

A Taste of Success: Examples of the Budget Work of NGOs
Author:
IBP
Sharing challenges, lessons-learned, and successes is an important part of how we approach advancing applied budget analysis. Accordingly, the IBP solicited and compiled examples of NGO budget work that fall into two categories: organizational development and training, and analyzing and affecting budget policies. Altogether there are a dozen short case studies from Croatia, India, Israel, Kenya, Mexico, Russia, South Africa, and Tanzania.

A Guide to Participatory Budgeting
Author: Brian Wampler

This paper examines Brazilian participatory budgeting programs designed to incorporate citizens into the policymaking process, spur administrative reform, and distribute public resources to low-income neighborhoods. The guide explores the mechanisms of participatory budgeting, the results of this approach, and its potential applicability elsewhere.

Budget Dictionary
Author: Albert van Zyl
IDASA
This Budget Dictionary was compiled by Albert van Zyl from the Budget Information Service of the Institute for Democracy in South Africa. The concepts included appeared unclear to members of the national parliament and were drawn from budget documentation.

OECD Best Practices for Budget Transparency
Author: Jon Blondal
OECD
Reference tool for budget transparency as an element for good governance. Looks at the content of budget reports governments should produce and ways of ensuring their quality and integrity. This resource is particular interest to OECD member and non-member countries interested in improving the level budget transparency in their respective countries.

Training Course Syllabus
Author:
CIDE
The syllabus for the training course "Tools for the Analysis of the Federal Public Budget" can assist others in setting up other similar courses.

Review of Gender Budget Initiatives
Author: Debbie Budlender
Community Agency for Social Enquiry
The report reviews existing gender budget activities in 42 countries, discusses the general issues raised by these initiatives, and provides a typology of different strategies that can be employed, to provide the basis for the redesign and development of an effective programme to support gender budget work at a national level.

Expanding Collaboration Between Public Audit Institutions and Civil Society
Author: Vivek Ramkumar
International Budget Project
This paper presents brief overviews of innovative civil society and SAI practices adopted in six countries that were represented at an IBP audit conference in Manila that brought together representatives of civil society organizations and officials from public audit institutions. The overviews are followed by an analysis of the opportunities that are available for increasing collaboration between civil society organizations and national public audit institutions – as well as the challenges that these working relationships will generate. Finally, the paper discusses the steps that could be taken to mitigate these challenges and raise the profile and acceptance of participatory audit practices.

Idasa
Author: Budget Information Service
IDASA
IDASA's training manual was created to inform social advocates and civil society groups on how to influence public budgeting. This manual introduces the importance of budget work and provides case studies to explain the budget process. [Note: This is a Word Document, which can be downloaded to your directory.]

Dollars and Sense for a Better Childhood: A Palestinian Child-Focused Budget Study
Author: Save the Children, Sweden
Secretariat for the National Plan of Action for Palestinian Children
The study gives a brief introduction to the history and socio-economic status of West Bank/Palestine. The report is organized around four main elements: a) a guide to the Palestinian budget from a child rights perspective with a general overview of social sector spending; b) an analysis of education spending in Palestine; c) an assessment of the Palestinian social welfare sector; and d) a child-focused budget comparison of two Palestinian municipalities. By extracting lessons from these four components, the study hopes to inform legislators, ministerial finance departments, civil society, and children themselves about the budgetary issues and processes that impact upon child rights in Palestine.

The Health Budget in Karnataka
Author: A. Indira and Vinod Vyasulu
Center for Budget and Policy Studies
This study looks at public health expenditure data in the state of Karnataka, India. It analyzes urban and rural health services, as well as revenue, capital, and loan accounts for public health services and other related sectors like water supply and sanitation; social security and welfare; nutrition; and family welfare.

The Viability of Fiscal Policy in South Korea, Taiwan, and Thailand
Author: Tsangyao Chang, WenRong Liu and Michael Thompson
Andrew Young School of Policy Studies
An analysis of the impact of neo-Keynesian policies in three Asian Tigers in the aftermath of the 1997 financial crisis. Using sophisticated statistical techniques applied to data on taxes, spending and income the authors seek to evaluate the viability of expansionary fiscal policy to stimulate growth.

Follow the Money. A Resource Book for Trainers on Public Expenditure Tracking in Tanzania
Author:
Hakikazi Catalyst, REPOA, and TGNP
This toolkit published by the NGO Policy Forum in Tanzania follows public funds disbursed by central government authorities through local governments until they reach users such as schools and clinics. The manual answers what is a public expenditure tracking system, what are its key features, and how it can work for marginalized groups. With the use of community scorecards or PIMA cards, local communities collect quantitative information about inputs, outputs, and outcomes of governments services. The community then decides which services should be tracked (road bridge rehabilitation, agriculture, etc). The scorecards also reveal gender specific distribution of benefits from public services and are particularly useful for establishing baselines and setting up monitoring systems. Finally, the toolkit is addressed to local governments, local councilors, CSOs, and journalists with a basic understanding on how budgets work and a commitment to good governance.

Guide for a Campaign in Favour of the Right to Access Information in Latin America
Author:
Article 19
Available in English, Spanish, and Portuguese, the guide is a one-stop information source for those interested in promoting access to information laws, particularly in Latin America, where only a few countries have proper access to information legislation. The guide answers what is access to information; what should be included in a good access to information law; and how to advocate for access to information. This html presentation also includes an interactive map with an overview of pending and existing laws in Latin American countries and additional bibliography.

A Citizen's Guide to the Budget
Author: Edited by Katarina Ott
Institute of Public Finance (Institut Za Javne Financije)
A citizen's guide to the National Budget of Croatia and the budgetary process.

Primer on Budget Analysis: Taking the Case of Elementary Education
Author: Siba Shankar Mohanty, Deepak L. Xavier, Pooja Parvati
Center for Budget and Governance Accountability
The guide provides information and techniques on issues related to budgetary provisions and public finance issues regarding elementary education in India.

Lets Talk About Budget
Author: Subrat Das
Center for Budget and Governance Accountability
This booklet is meant to help the interested but uninitiated reader in comprehending some of the important aspects of Government Budgeting in India.

Primer on Civil Society Budget Work
Author: Siba Shankar Mohanty, Deepak L. Xavier, Pooja Parvati
Center for Budget and Governance Accountability
The guide provides information and techniques on issues related to budgetary provisions and public finance issues for civil society institutions engaged in budget work and advocacy as well as for field level functionaries associated with implementing programs on budget and policy advocacy.

Our Money, Our Responsibility: A Citizens' Guide to Monitoring Government Expenditures
Author: Vivek Ramkumar
International Budget Project
This Guide offers an overview of government budget implementation processes and provides practical, tested tools that can be used by civil society organizations interested in monitoring government expenditures.

A Guide to Tax Work for NGOs
Author: Joel Friedman
International Budget Project
The guide is intended to help demystify revenue policy issues and give civil society budget groups the tools they need to influence revenue policy in the same way that they have been able to influence expenditure policy.

A Guide to Budget Work for NGO's
Author: Edited by Isaac Shapiro
International Budget Project
This guide offers a systematic overview of the different aspects of applied budget work, with an emphasis on the activities and approaches a non-governmental organization might want to undertake in its initial years of such work. The guide is primarily intended for groups or individuals that have a new or relatively new interest in budget work, but it also may be of interest to those that have engaged in this work for some time and are interested in a review of the basic principles of this work, examples of useful resources, and best practices.

Dignity Counts: A Guide to Using Budget Analysis to Advance Human Rights
Author: Fundar, IBP, IHRIP
International Budget Project
The guide provides guidance to civil society organizations and others on how to use budget analysis as a tool to help assess government's compliance with its ESC rights obligations.

The Citizen's Guide to Taxation
Author: Editors: Marina Kesner SKreb & Danijela Kulis
Institute of Public Finance
This guide is meant primarily for citizens and gives a simple and readable account of the complex and extensive material that is the Croatian tax system.

The Community Media Sustainability Guide: The Business of Changing Lives
Author: Jean Fairbairn
Internews
This guide shows how to incorporate new online platforms and alternative energy to power radio stations and empower local media to provide people with the news and information they need. The guide can be particularly useful in the advocacy efforts of civil society organizations already taking advantage of new digital technologies and working to make their community media outlets sustainable.

The library section is still under development, so please send us your suggestions for additional resources to include!