What’s Behind the Budget? Politics, rights and accountability in the budget process

This paper was commissioned by the Department for International Development, UK (DFID). The purpose of the paper is to contribute to the evolving understanding of public expenditure management as a political, rather than a purely technical, process. The paper identifies issues, partners, tools and methods that may help development actors to support citizen accountability and a pro-poor, gender-equitable, focus in public expenditure management. The paper aims to take this debate forward by looking at the ways in which a rights approach can contribute to strengthening pro-poor voice and outcomes in budget processes.

The specific objectives of the paper are to:

1. provide a basic guide to the budget process, and related aspects of public expenditure management and public policy;
2. review different conceptual approaches for addressing issues of human rights, entitlements, political accountability and citizen participation in relation to the budget process;
3. review some of the experience with pro-poor and gender-sensitive budget initiatives and draw key lessons;
4. provide guidance for the identification of entry points, methodologies and partners which can help to strengthen voice, accountability and responsiveness to poor men and women in policy and budget processes.