Terminology The term budget originated from French word "bougette" meaning a small bag or a briefcase containing financial proposals. The term budget is used for the annual financial plan presentation since 1733. Government budget can be regarded as a political document representing the aspirations of the different classes. Advocacy can be defined as the pursuit of influencing outcomes including public-policy and resource allocation decisions within political Pernell McPhee Bears Jersey , economic, and social systems and institutions that directly affect people current lives. (Cohen, 2001). It can be regarded as the act of gaining public support for a particular cause or policy and the act of arguing on behalf of a particular issue, institution, individual or community. Advocacy is performed mainly to: Make policy makers sensitive for effective and efficient use of budget as per needs and concerns of people Create public pressure on issues of marginalized sections of society Promote accountability and transparency of government Engage institutions of governance to empower the marginalized through advocacy and capacity building. Budget advocacy is the term used to describe the increased participation Mason Foster Bears Jersey , analysis and support of the civil society organizations in appreciating budget and budgetary decisions for better accomplishment of the economic, social and cultural rights. Budget analysis can be used as a means of claiming rights for and by the vulnerable sections of society and promoting good governance. Thus, Budget advocacy is an approach used for ensuring effective participation of citizens in government financing for increasing effectiveness of development interventions. Principles The concept of budget analysis and advocacy has been accepted as the emerging role of Civil Society Organizations (CSOs) for promoting social accountability of government. It ensures engagement of CSOs for preparing inclusive and people friendly budget. The budget advocacy is based on principles like transparency, accountability, participation Eddie Royal Bears Jersey , equity and sustainability. Transparency allows citizens to be more informed and encourages the disclosure as a regulation mechanism of centers of authority. It is based on ethics and governance, where the interests and needs are focused in the citizen. Budget advocacy supports in maintaining transparency as CSOs are scrutinizing budget and its effect with consideration of people development. Accountability can be regarded as the responsibility of government and civil servants towards citizens. The budget analysis and audit reinforces prior commitment of the government and also helps in the process of reducing corruption. Participation deals with the philosophy that there should be inclusion of people voices and concerns in the policies and actions that affects their lives. Engagement of civil society in the budget audit process helps to analyze if the finances are being allocated and utilized as per the commitment in a citizen friendly manner or not. The proactive participation of the people in the budgetary process eases equitable distribution of resources in a transparent manner. Sustainability is regarded as the continued growth and development in the process, progress and performance. The budget advocacy supports in enhancing transparency, accountability and pro-active participation of people in government initiatives. It therefore increases efficiency and effectiveness ultimately sustaining the entire initiatives and policy frameworks. Stages involved Budget formulation is the first stage which focuses more on the preparation of the budget. The stage consists of the process of collecting demands from local level and compiling them as per the national priority and ceiling. In order to obtain an idea of expenditure needs, several levels of consultation are involved; from village-level local government to sector ministries. Therefore Antrel Rolle Bears Jersey , these consultations are the key avenues for budget advocates. Budget enactment is second stage where the Finance Ministry will submit the budget in the parliament for discussion and debates for the final approval. Budget execution is another stage where the budget will be allocated and disbursed as per the budget speech to endorse these planned interventions. There will be formation of different policies for ensuring proper implementation. Civil Society can monitor the progress and process so that the budget is effectively utilized. The final stage, Auditing, involves the examination of accounts to check they are reliable and valid. The government system of budget auditing is mainly entrusted to the Auditor General, an independent official who checks the annual report of expenditure incurred in the course of that fiscal year. Before engaging with any particular stage of the budget cycle, it is necessary to increase understanding on the complexities of budgeting. Understanding and awareness can be built internally and in consultation with stakeholders who are familiar with the budgetary process. Major tools Stakeholder influence map can be regarded as a participatory Marquess Wilson Bears Jersey , visual exercise that can be used to assess the situation and direction of power influence in budgeting. It helps to acknowledge and plan for complex budgeting environment. Budget analysis engages civil society in scrutinizing the budget with different focus, for example the proportion of expenditure going to poor people and sector like children, women, environment, water and sanitation budgeting. Public expenditure tracking helps to monitor the public fund expense pattern of the government. It provides as a good tool to advocate for raising voices for effective and equitable financial management. Participatory budgeting is the process where the budget is formulated in close consultation with community. There are different consultations in the budget formulation step that can be capitalized for ensuring engagement of the people in the budgeting process. People estimate is