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27 Dec 2007
This manual is a practical guide for ordinary citizens, particularly NGO workers and local officers, to understand and use budget data from Indian state governments. It focuses on extracting relevant information from budget documents and applying budget analysis to pursue developmental goals. The manual uses the budget of a fictional state called Apna Pradesh to illustrate key concepts and provide examples. It assumes some basic knowledge of accounting and economics.
The manual is organised into three chapters:
(1) An introduction to budget analysis;
(2) Extracting relevant information about the budget, such as balance and deficit;
(3) the role of citizens and civil society in the budget process.
This manual aims to empower citizens to analyse state budgets and communicate their findings effectively.
The Budget of Apna Pradesh
Centre for Budget and Policy Studies (CBPS) is a research institution established in Bengaluru, India, in February 1998, as an independent, non-partisan, not-for-profit society, registered under the Societies Registration Act.
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