Budgeting Tool: A Human-rights based Analysis of the Budget


The objective of this Tool is to assist development partners in developing a budget along the principles of alignment and harmonization. The budget of the program must be coherent considering how much and where current national resources are allocated for the realization of the human right to water and sanitation.

The tool will allow you to:

  • assess gaps between policies and action for ensuring the progressive realization of the human right to water and sanitation
  • prioritize your action and consider alternative policy choices

Guiding questions for a human rights-based approach to budget analysis

  • How are national development policies aligned with international human rights framework?
  • What is the alignment between policy and budget processes?
  • How far are budgets aligned with human rights priorities, standards and goals, including their desired and real impact (tied to issues of progressive realisation of rights, the minimum core content and maximum available resources)?
  • How far are budgets aligned with both international frameworks and nationally set priorities?
  • How far are budgets aligned with inclusive, transparent and accountable processes?
  • How far does the budget process reflect the differing roles of rights holders, civil society and the State as well as the dynamic relationship between them?

The table below contains sample questions on the extent to which a government budget furthers the HRWS both for the allocations as for the impact thereof. The tool can also be used to track changes overtime. In that sense it could also be used in the monitoring phase.

TABLE 1: HR Budget Analysis
The right to water and sanitation, governmets’ obligations and budget work

Source: adapted from IBP Guide to Using a Budget Analysis to Advance Human Rights