Developing countries expressed their disappointment over little progress at the climate talks in Bonn which ended on 8 April and stressed that there were wide gaps in understanding the positions of developing countries. They also emphasised the serious implementation deficit by developed countries of their commitments under the UNFCCC.
This technical note analyzes the 2008 Budgetary Law. It discusses the federalgovernment undue inclusion of expenditures not actually disbursed in the final value ofthe budgetary execution. It also demonstrates how the government executes two budgetssimultaneously: the current year budget and the previous years’ undisbursedcommitments.
The objective of this text is to raise awareness about the importance of budgetaryanalysis, from the human rights perspective, emphasizing gender and race dimensions.To what extent does the budget proposed by the federal government prioritize theallocation of public spending to policies that fulfill the rights enshrined in our FederalConstitution? To what degree do men, women, Blacks and whites have their rights ensured?
