The concept of budget monitoring and analysis is a leading method in the world today, used by civil organisations, particularly in developing countries. Monitoring implies observing the financial operations of given state institutions and analysis implies using different methods and techniques to estimate and evaluate efficiency, effectiveness and performance in application of budget procedures and policies, including planning, providing and spending of public money.

This concept allows civil organisations to monitor the implementation of public policies (budget and other strategic documents), and by means of monitoring and analysis of budgets to provide data (evidence) to be used for change or proper allocation of required resources. More precisely, monitoring and analysis of budgets may be used to identify consequences and/or goals the Governments wants to achieve by increasing public expenditures; to identify the Government plan to collect funds in the budget; to get an idea about public budget construction; to identify budget trends or government policy regarding this issue for a given time period; to identify how budget funds allow for needs of certain groups of citizens (women, children, disabled, etc.) to be met and many other issues. Therefore, civil organisations should have the relevant and latest information at disposal.

ESE Association has used this concept since 2008. Today it is a significant component of our work in order to:

• Promote the access of marginalised groups (women, women victims of domestic violence, Roma women, Roma, rural women, women of disadvantaged socio-economic status, etc.) to health services and to rights in the area of health and social welfare;

• Advocate for creating state budgets to meet needs of marginalised groups of citizens, efficient use of available funds and full implementation of planned measures and activities;

• Improve transparency and accountability of public institutions;

• Achieve enhanced participation of citizens in the budget process and the process of making decisions of interest to the citizens and

• Strengthen the capacities of civil organisations to apply this concept.

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