Chapter 10: Analysing public budgets
The budget is the key policy document prepared by the Government, which determines how much
money it intends to raise, from whom and how will be spent. Resource allocations can be assessed
according to whether they advance minimum core obligations, non-discrimination and progressive
realization through simple calculations like ratios, averages, per capita and indexing for inflation. These
simple calculations make it possible to compare spending priorities, identify the beneficiaries of spending
and show spending trends over time.
Chapter 11: Analysing resource mobilization
Tax policy is an important policy area to investigate when analysing resource mobilization. There are a
number of useful indicators for judging whether the State is mobilizing sufficient resources, including the
amount of money lost through tax avoidance and evasion. To judge whether it is mobilizing resources
equitably, it is necessary to calculate who bears the biggest burden of both direct and indirect taxes.
The tax burden on corporations is particularly relevant.
Chapter 12: Auditing public spending
It is important to differentiate between budgeted spending and actual spending. There are a number of
reasons why resources can be diverted away from spending on basic rights. Uncovering the reasons in a
particular context can be done by monitoring government oversight and auditing; monitoring the public
procurement process; or monitoring the impact of public expenditure. Expenditure tracking techniques
– such as public expenditure tracking surveys, community score cards and quantitative service delivery
surveys – are all tools that can be useful in monitoring the impact of public expenditure.
PART IV: COMMUNICATING FINDINGS
Chapter 13: Evaluating contextual factors
Although quantitative data is well suited to answering questions like “how much”, “how many”, “to what
extent”, “where” or “when”, it is more limited in terms of explaining “why” a particular situation is the way
it is. For this reason, step four of OPERA – Assessment – analyses contextual factors before drawing
any final conclusions. A number of tools can be useful for analysing contextual factors, including power
mapping, capacity gap analysis, political economy analysis, and governance indicators.
Chapter 14: Drawing conclusions and making concrete recommendations
The different steps of OPERA each focus on particular human rights norms that need to be considered
when judging the degree to which the State is fulfilling ESCR. Each provides a piece of the puzzle. The
real value of OPERA, however, is the way that these different pieces fit together, in light of contextual
factors identified. Effectively presenting these conclusions requires a well-structured report (e.g. with a
logical narrative arc, reflecting an overarching thematic focus, including stories and case studies). The
recommendations made in a report should be concrete, actionable, and measurable.
Chapter 15: Data and design: Communicating through visualization
Data visualization can be a powerful tool for communicating findings. Presenting information visually
allows the reader to quickly identify patterns, trends and outliers in the data and highlights information
that would otherwise remain hidden. Different types of data visualizations are better suited for
showing different types of things. For example, line graphs follow values over time, while pie graphs
show the proportional breakdown of different values. Effective data visualization ensures the appeal,
comprehension and retention of the data presented. However, it is important to not manipulate data into
a pre-defined narrative.
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