Samarthan prepares analytical reports after the budget is presented in the Legislature and before the discussion over the same in the Legislature.
"Samarthan considers Budget to be the true policy of any government. All assurances, all schemes, all programmes become meaningless if there is no financial provision for the same in budget. With a view to strengthen advocacy efforts over various issues concerning marginalised an initiative to analyse state budget was taken up. Centre for Budget Studies (CBS) functioned as project of Vidhayak Sansad since 19—to 2003. Later Samarthan took over the project. Samarthan has developed a tailor-made software that helps in analysis. Samarthan has all the budgetary documents since 1994, that are tabled in the Legislature. Budget Analysis related activities are as follows:
General Discussion on budget takes place in both the houses of Legislature after 4 to 5 days from the day budget is presented. Samarthan produces a report before that. The report contains trend analysis of various economical aspects, such as deficit, debt, developmental & non developmental expenditure, etc.
Department wise discussion follows the general discussion. Budgets of selected departments are discussed in Assembly. Samarthan produces reports based on trend analysis of expenditure over the concerned department, performance of various schemes by the department and other issues concerned with the department.
All these analytical reports provide relevant statistical data as well. Inputs from grassroots over the implementation of policies strengthens budgetary analysis.
These reports are personally briefed to Legislators, who are going to participate in the discussion. Interested media persons are also briefed over the same.
Samarthan`s analytical reports are considered to be reliable and authentic by Legislators and media. Legislators refer to these during the discussions and media persons quote these in their reports.
Along with these concentrated efforts during the Budget Session of the Assembly, Samarthan also analyses supplementary budget demands during other two sessions of the Legislature.
Throughout the year Samarthan utilises this analysis through various legislative devices demanding clarifications, ensuring assurances from government.
The analysis is also done and used as per the requirements of various issues throughout the year.
Reports on performance of schemes, policies are published at appropriate times.
Researchers and students make use of the analysis in their papers.