THE budget is one of the most important economic policy instruments of the government but it remains a closed process in Pakistan. There is very little research being done on the budget process. The fiscal year is July 1-June 30. Budget circular is issued in October to all ministries, and it goes through a very cumbersome process until its final draft is ready for cabinet approval in May/June.

The draft is presented to the National Assembly and the Senate for debate and approval in June and July. Finally, the prime minister authenticates the schedule of authorized expenditure in June/July.

But the government keeps the budget- making process secret and thinks that non-governmental intervention can destroy the integrity of the process.

Budget groups work at either or a combination of national, state and local/municipal levels. Some groups monitor the impact of the budget proposals on the poor or develop methodologies to monitor the welfare of specific interest groups such as women and children.

The groups may be guided by activists, academics, former government leaders, business people and the consultants. Such groups operate effectively as critical allies of the government, and can help government to undertake research and training.

* As Parliament has limited time to debate and approve the budget, experts can develop a team to analyze the budget and prepare their findings and comments/recommendations for interested MNAs to assist them in debate.

* Areas where budget group can work on are health, education and welfare, where majority of expenditures take place.

* Undertaking research before or during budget making process.

* Conducting budgetary training for interest groups.

* Study the pattern of spending and examine the poverty policies as expressed by its budget allocations.

* Prepare short notes for press, academic institutions and other interested groups

* Develop mechanism to increase literacy and debate among citizens, interest groups

* Building accountability is another area where such groups can be involved. This may occur, for example, when groups have access to information from auditor-general with relevant groups.

Drafting stage: In drafting stage of budget-making process, opportunities are limited for civil society to influence the process.

* If timing of the budget process is known, a research report on the relevant subject, released well on time, might help policymakers to include recommendations in the budget. However, this is only possible when budget groups have contacts in the department/ministry and know the issues well in advance.

* To make it more transparent and participatory, the government can release early details about macroeconomic policy and broad outline of the forthcoming budget. This will provide an opportunity to all stakeholders to debate on the budget and make recommendations. Brazil, Sweden, and Switzerland have adopted this practice.

Legislative stage: This stage offers opportunities for civil society to intervene. The outcome will depend on the power of legislatures to influence the budget process. Given the status that MNAs have, their influence in budget making process is not that influential.

* Preparing summaries and guides to the budget (Croatia). A budget guide contains basic facts about the budget, some discussion of key budget issues and a description of the budget decision- making process. The guide helps broad audience to learn more about budget and budget process.

* The Institute of Public Finance in Croatia published first guide to the Croatian budget. It provides general introduction to the budget and analyzes the major expenditures and revenue trends. The guide has been widely acknowledged and quoted.

* Budget training is another major activity; to train, MNAs, MPAs, media and civil society organizations. (Mexico).

* Training with technical support can add value to the programme. Any well-reputed accounting firm can provide training in collaboration with any civil society organization to legislatures in this regard.( South Africa)

* Third major activity that can be carried out by budget groups is preparation and coordination of independent analysis.

* Response of Consumer of Unity and Trust Society in India (00/01) to Indian Union budget.

* Catholic Commission for Justice and Peace in Zambia monitors social service delivery during the year through a set of monitors around the country and combines this information, together with the budget comments of a focus group of NGOs, to draft a broad comment on the poverty impact of the budget.

Implementing stage: The most difficult part of this stage for civil society is to have access to the figures about actual and planned expenditures. Independent organization(s) might be involved in monitoring and collecting data to use as evidence in the legislative and auditing stage.

Auditing stage: Civil society can play more active role when Auditor General of Pakistan releases findings of the audit and the legislature procedure to evaluate these. However, delaying in the release of findings does little help to civil society to raise their concern.

(The writer is Deputy Director, SZABIST, Islamabad Campus)