Budgets are at the very core of how a government plans to provide for its citizens. By looking at a public budget, we can get an initial understanding of a government’s priorities and plans how it plans to spend its money, and on whom.
For this reason, it is of the utmost importance that ordinary citizens and civil society organizations are equipped with the skills to understand, analyze, and act upon information contained in public budgets.
This module will outline " " or independent budget review and analysis as a social accountability tool, covering the theoretical aspects of the approach as well as the practical aspects necessary for effective implementation. It will go beyond basic budgetary review and analysis to also discuss programs and related budget review tools.