Defending Dignity A Manual for National Human Rights Institutions on Monitoring Economic, Social and Cultural Rights HELPFUL TIP The International Budget Partnership has developed the Open Budget Index, which ranks countries on the openness of their budget process. The index judges the degree to which the public is able to access eight key documents in the budget process. To produce the Index, researchers from each country answer 125 multiple choice questions, supported by evidence such as citations from budget documents; the country’s laws; or interviews with government officials, legislators or experts on the country’s budget process. See: http://internationalbudget.org/what-we-do/open-budget-survey/ The Global Initiative for Fiscal Transparency (GIFT) maintains an online Guide on public participation in fiscal policy, with useful examples including from the Asia Pacific region. See: http://guide.fiscaltransparency.net/ 9.5. IN PRACTICE: IDENTIFYING BUDGETARY INFORMATION NEEDED Budget analysis is a new methodology for many NHRIs. For this reason, a useful starting point is to become familiar with your country’s budget cycle. What are the key dates? Who are the actors involved? What information is readily available? A second task is to identify other groups at the national level already doing budget analysis work. Could you collaborate with these groups and share expertise? QUESTIONS FOR REFLECTION 1. Find your country’s most recent Open Budget Index ranking. What were the key concerns raised in the report for your country? 2. Review the diagram of the budget cycle above. For each phase of the cycle (formulation, enactment, execution, and audit and assessment), consider the following questions: a. What time of year does this happen in your country? b. Who are the relevant government actors in your country? c. What are the challenges to public engagement in this phase? REFERENCES AND FURTHER READING This chapter is based on Maximum Available Resources and Human Rights: Analytical Report, prepared by Balakrishnan R., Elson, D., Heinz, J. and Lusiani, N. and published by the Center for Women’s Global Leadership in 2011. The following references are also recommended for further reading: CESR (2012), The OPERA Framework: Assessing compliance with the obligation to fulfil economic, social and cultural rights CESR (2012), Assessing fiscal policies from a human rights perspective: Methodological case study on the use of available resources to realize economic, social and cultural rights in Guatemala Committee on Economic, Social and Cultural Rights (2007), An Evaluation of the Obligation to Take Steps to the “Maximum of Available Resources” under an Optional Protocol to the Covenant: Statement (UN Doc E/C.12/2007/1) 102