Holding Governments to Account: Public expenditure analysis for advocacy

For many years, public expenditure analysis was mainly the domain of government officials and academics. Yet, in recent years, the work of a small number of pioneering non-governmental organizations (NGOs), in both developed and less developed countries (LDCs), has demonstrated how policy advocacy can be strengthened by an understanding of budget issues. This manual aims to introduce NGO practitioners to public expenditure analysis and advocacy. Although it aims to be neither comprehensive nor a full guide to action, it will, it is hoped, make budget issues less opaque, and encourage NGO practitioners to engage more actively with public expenditure issues.