|ORGANIZATION||Institute of Development Studies|
|TOPIC||Budgeting for children|
This paper examines the impact and significance of independent budget analysis and advocacy initiatives that are designed to improve budget transparency and the poverty focus of government expenditure priorities. It draws on case study research of six budget groups in Brazil, Croatia, India, Mexico, South Africa and Uganda, which include nongovernmental organisations, research institiutions and social movements. The findings demonstrate that civil society budget initiatives contribute to improvements in the transparency of budgetary decisions and the budget process, increased budget awareness and literacy, and deeper engagement in the budget process on the part of legislators, the media and civil society organisations.