MODULE 19 (continued)
MONITORING AND ASSESSING THE
ENJOYMENT OF ESC RIGHTS
USING
MODULE 19 IN A TRAINING PROGRAM
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Guidelines for gathering
and using secondary data and information
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Budget Analysis7
Budget analysis can be a valuable tool of ESC rights activism. ESC rights advocates should no longer ignore the national budget. The budget is important because it reflects what the state is doing or intends to do. The budget is a translation in financial terms of the action program of the state, coordinating planned expenditures with expected revenue collections and proposed borrowing operations. It is a national plan that cuts across departmental boundaries and ties together all plans and projects, the instrument through which a state attempts to carry out the full range of its activities. It converts state development plans and priorities into a program of action.
"The budget reflects the values of a country-who it values, whose work it values and who it rewards . . . and who and what and whose work it doesn’t . . . The budget is the most important economic policy instrument of government, and as such can be a powerful tool in transforming [the] country to meet the needs of the poorest.”8
Budgets are variously referred to as financial plans, work plans or programs, or political and social documents. A budget can be viewed from various frames of reference: as an economic process (resource allocation); as a political process (competition among various groups for limited resources); and as an administrative process (planning, coordinating, control and evaluation). A budget can also be viewed as a human rights process (allocation of funds in compliance with state obligations towards the full realization of ESC rights).
From a human rights framework, a national budget can be defined as a process through which financial resources are allocated in compliance with state obligations to respect, protect and fulfill human rights. The status of human rights and compliance with state obligations become the key determinants of the choices made relative to financial resource allocation. A state’s human rights obligations should guide the ultimate purpose of government: to use all tools at its disposal to ensure the guarantee and enjoyment of all human rights by all individuals. Thus, state obligations provide the raison d’être underlying economic and administrative decisions reflected in the national budget.
Budget analysis is a thorough and detailed review of the budget. It involves the collection, study and interpretation of budget data, the correlation of budget data to other relevant information such as state policies and programs, and the establishment of findings and results. Its aim is to provide analysis and information that is credible, accessible to a wide range of audiences, and that makes a timely contribution to policy debates, with the purpose of affecting the process by which budget issues are decided and the decisions themselves.9
Budget analysis is undertaken from a number of perspectives. Some groups assess financial arrangements covering national and subnational goals. Others look at the effects of budget decisions on programs that affect vulnerable sectors. Other groups undertake budget analysis through a very technical lens; this includes classifying expenditures by major and minor headings (function or nature of expense), looking at budget figures, studying new allocation items, and understanding the state’s development plans as expressed by budgetary allocations.10
Challenges to budget analysis
Budget analysts often encounter problems. Lack of access to budget data and information is common. The major budget books, detailed financial studies, papers and other budget documents are often withheld from the public. Clarity of budget information and data is another problem, as is the difficulty in establishing the relationship among functions, costs and allocations-and thus in checking the rationale behind the allocations.11
There are several gaps in the structure of a budget that limit its effectiveness as an instrument of analysis. The budget does not show any deviations between allocated and actual expenditures. Sometimes, funds are spent for purposes other than those that are authorized; other times, expenditures are smaller than the allocated funds, and the budget does not show what happens to the unutilized portions of the allocations. The budget also does not indicate leakage, if any, in the amount expended, nor is the budget broken down by region, state, district or municipality.
Key Players in Budget ProcessThe key players in the budget process vary from country to country. Generally speaking, however, they belong to both the executive and legislative branches. From the executive branch, they include, among others: • the Department/Ministry of Finance
or the Department/Ministry of Budget and
Management or the department or office
responsible for preparing the budget;
From the legislature, the key players in the budget process include, among others: • members of the committees on appropriations,
finance and other committees that undertake
the initial review of the budget; |
Finally, the budget process rarely provides interested people with the opportunity to participate in any of its stages. Sometimes, they may participate in the budget process only during the budget authorization stage, when the legislature conducts public hearings to discuss the budget. However, participation in all levels of social, political and economic decision-making is both a right and a duty of all individuals. Participation is an indispensable principle in the budget process. "Involved participation, which is affirmative in that it explicitly includes input from poor and working people hungry for education, health care and social security, is likely to result in more equitable expenditure patterns than a process which is dominated by powerful interests who set a self-serving agenda of tax breaks, subsidies, down-sizing and privatization.”12
Getting started
Getting started on budget analysis involves a four-step process.
First, one must learn the process by which the state’s budget is prepared and identify the key players in the process (see box on previous page). This involves securing a copy of the budget law and official rules or guidelines on budget preparation. By carefully studying the budget law and corresponding guidelines, one can gain the information and knowledge needed to begin budget analysis.
Second, one must become familiar with the various terms used in the budget. The use of an accounting dictionary or consulting with experts is helpful.
Third, one must learn how to read the budget. One needs to know how the budget is classified and what each classification entails. One also needs to know how to read the figures in order to determine their implications. Consulting with experts and others already engaged in budget analysis can help. So too can studying the budget guidelines prepared by the budget office, where such are available.
Fourth, since the budget is-or should be-tied to the state’s development plans, one must assess these plans. This involves securing copies of such development plans and programs, and carefully analyzing them in order to determine their impact on the country.
Application of budget analysis
Budget analysis may be applied in numerous situations involving ESC rights. For example, an affected community may lack access to critical state goods such as potable water and sanitation facilities, electricity, emergency services, health services or education that would enable them to exercise and enjoy their ESC rights. When the community approaches the state to redress such problems, an almost standard response is "lack of available funds” or "budgetary constraints.” Budget analysis could reveal those portions of the budget that could be realigned. The purpose of budget analysis in this situation would be to enable the community to more effectively pressure the state to provide services necessary to the realization and enjoyment of ESC rights.
A state’s national budget indicates the exact size of the financial resources available for state use. It also indicates the programs and actions that are to be funded by the national budget. By looking closely at each expenditure item under each cabinet ministry/department or state agency/office, one may identify programs and projects that obstruct the realization and enjoyment of ESC rights. By isolating those amounts, one may be able to pinpoint the amount of funds that could be realigned or reallocated to pay for the implementation of a service, program or project needed to enjoy and exercise an ESC right.
ESC rights activists may also be called upon to assist communities whose fundamental ESC rights are threatened by dam construction, infrastructure development or power plant construction in their areas. These projects may be undertaken by the state alone or in conjunction with national or international corporations. They may be financed by international financial institutions or bilateral lenders. In these cases, ESC rights activists often begin by undertaking fact-finding investigations and documenting their results. Lobby efforts generally follow to seek the suspension and cancellation of the project. If necessary, activists assist in community organizing and mobilizing activities.
Activists’ efforts could be expanded by budget analysis. If one wished to put a stop to such a project, one could review the budget to determine the amount appropriated for that project. One could then compare the appropriated amount with the amounts appropriated for programs or services that are essential to the realization and enjoyment of fundamental ESC rights. Then one could submit the findings to the legislature and actively participate in the legislative budget hearings. The opportunity to stop a program is evident during budgetary hearings, since, without funds, that project cannot be pursued by the state.
In addition, many ESC rights activists come across policies, services and programs that discriminate against vulnerable sectors (the aged, women, children, the poor, indigenous communities, etc.). They also encounter situations characterized by inequality of access to state programs that impact on the realization and enjoyment of ESC rights. In these situations, budget analysis can play an important role by enabling activists to determine budget allocations made to other groups in comparison to these vulnerable groups.
Public allocations may be analyzed by nature
and function to determine their impact on ESC
rights and concomitant state obligations through
a variety of ways, including:
• Public allocations may be probed to determine whether the expenditure mix, geographical and spending level patterns, state programs, categories of current expenditures and compensatory measures comply with state obligations with respect to ESC rights.
• Public allocations may be scrutinized to find out whether the state has appropriated funds for the steps it is required to take under article 2(1) of the ICESCR.
• Public allocations may be assessed to ascertain whether the state has appropriated funds to meet the benchmarks set by the state relating to progressive realization of ESC rights.
• Public allocations may be compared with international and national standards related to the enjoyment and exercise of ESC rights.
• Public allocations related to the judiciary, national commissions on human rights and other rights-adjudication bodies may be analyzed to determine the extent of remedies available to victims of ESC rights violations, in the exercise of their right to reparation.
• Monitoring the progressive realization of ESC rights through budget analysis entails a multiyear comparison of the state’s budget. Comparing one year’s budget allocations with those of the next year’s budget may indicate changes in the state’s policies and priorities. Are these policies and programs geared towards the realization or the obstruction of ESC rights? Is the state allocating more funds for programs that facilitate or that obstruct the progressive realization of ESC rights? Reviewing multiyear budgets may point out any retrogressive measures the state has taken relative to ESC rights.
Developing a National Policy and Plan of Action for Human Rights in ThailandTo commemorate the 50th anniversary of
the UDHR, the Thai Government set up a
Commission chaired by the Minister of
Justice. A committee established under
the commission was directed to prepare
a National Policy and Plan of Action for
Human Rights. Its main mandate was to
come up with a policy and plan of action
for the promotion and protection of human
rights in Thailand within a period of
six months. Many subcommittees and working
groups were formed. The process started
with the development of situation analyses
of the human rights conditions of children,
women, migrant workers, minorities, persons
with disabilities, human rights defenders
and other groups in the country. These
reports were handed over to the drafting
subcommittee. Those working on the analyses
expected that the reports would be carefully
studied and used by the drafting subcommittee
as a basic for the formulation of the
policy and plan of action, but they were
disappointed. The subcommittee produced
an approximately 300-page policy and plan
of action, but the situation analyses
were not taken into consideration. Looking
at the process of the formulation of the
national policy and plan of action for
human rights in Thailand, it is clear
that various groups of people were involved
in the process. However, because the situation
analyses were scarcely read or used by
the drafters, and the comments and suggestions
from all around the country were not taken
into account, it could hardly be said
that the drafting process was broadly
participatory. |
Reports
Information gleaned from monitoring ESC rights can be used in a number of different contexts, including human rights education programs, law reform initiatives and litigation. In most of these situations, it will be necessary to develop a report in one form or another in order for the information gathered to be usable. A short fact sheet could be helpful to brief the press, for example, whereas a detailed analytical piece would be necessary in the context of law reform efforts or litigation. Prior to developing any report it is important that careful thought be given to its objective, as well as to its appropriate content and style.
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International Publications Containing Statistical Data on the Education, Health and the Economic Status of the Population I. Sources published annually For current data, look into the most recent publication. However, it is useful to look into publications over the past five years. since each of the years may have a specific focus and contain additional information on related indicators. 1. United Nations. Demographic Yearbook. New York. 1948- . Special topics covered in recent years include the following: 1990: Marriage and divorce statistics 1991: Population aging and the situation of elderly persons 1992: Fertility and mortality statistics 2. United Nations. Statistical Year Book. New York: United Nations, Statistical Division, 1948- . 3. United Nations Development Programme. Human Development Report. New York: Oxford University Press. 4. World Health Organization. World Health Statistics Annual. Geneva: United Nations, World Health Organization. 1962- . 5. World Bank. World Bank Atlas. Washington. D.C. 6. World Bank. World Development Report. Washington. D.C. 7. International Labour Office. World Labour Report. Geneva. 8. International Labour Office. Yearbook of Labour Statistics. Geneva. 9. UNESCO. World Education Report. Paris. 10. UNESCO. Statistical Yearbook. Paris. 1973- . 11. UNICEF. State of the World’s Children. New York: Oxford University Press. 12. UNICEF. The Progress of Nations. New York. 13. United Nations Population Fund. The State of the World Population. New York. II. Other publications General14. United Nations. 1993. World Population Prospects: The 1992 Revision. New York: United Nations Population Division. |
Authors: Module 19 incorporates pieces written by different authors. Ligia Bolívar and Enrique Gonzalez wrote on indicators, Philip Alston on benchmarks. Sundari Ravindran edited the sections on indicators and benchmarks, and authored the section on guidelines for using secondary sources of information. The section on budget analysis is excerpted from a paper written for IHRIP by Ma. Socorro ("Cookie”) Diokno; the section on fact-finding/ investigation is by Johannes ("Babes”) Ignacio.
USING MODULE 19 IN A TRAINING PROGRAM
NOTES
7. The following section is drawn from a paper produced for IHRIP by Ma. Socorro ("Cookie”) Diokno, of the Free Legal Assistance Group (FLAG) in the Philippines, entitled A Rights-Based Approach towards Budget Analysis (April 2000).
8. Debbie Budlender, ed., The Women’s Budget (Cape Town: Budget Information Service, Institute for Democracy in South Africa, 1996), 7.
9. Iris Lav, "Getting Started on Budget Work,” (Notes presented at the Second International Budget Conference, "Transparency and Participation in the Budget Process,” Cape Town, South Africa, February 21-25, 1999).
10. For a description of the various approaches towards budget analysis, see International Budget Project, A Guide to Budget Work, 1999, available from http://www.internationalbudget.org/ resources/guide.
11. Ibid.
12. Kenneth Creamer, "Key Challenges for Progressive Budget Reform,” Budget Information Service, Institute for Democracy in South Africa, Budget Watch, 31 July 1998.
