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. Summary | 167