Budget Analysis and Policy Advocacy: the Role of Non-governmental Public Action

This paper examines the impact of independent budget analysis and advocacy initiatives that are designed to improve budget transparency and government expenditure priorities. It draws on six case studies of independent budget groups in Brazil, Croatia, India, Mexico, South Africa, and Uganda, which include non-governmental organisations, research institutions and social movements. The findings demonstrate that the most significant impacts achieved by independent budget groups include improvements in the transparency of budgetary decisions and the budget process; increased budget awareness and literacy; and enhanced engagement in the budget process on the part of legislators, the media and civil society organisations. While the structure of the budget process makes substantial changes in expenditure priorities difficult to achieve, budget groups can directly contribute to positive impacts on budget allocations and implementation. Tracking of budgetary expenditures and impacts was also found to be effective in ensuring effective utilisation of education and health expenditures. Increased budget allocations and improved utilisation of public funds that benefit poor and disadvantaged groups can ensure greater equity in budget priorities and further social justice objectives.