Social Equity in Budgeting A Roadmap for Practitioners

Abstract

There is a growing recognition that budgets are key tools governments can use to advance equity for all residents. In the United States, governments at all levels are looking for ways to incorporate equity into their budget process to address concerns, particularly racial inequities, in delivering public services. Several local governments have taken steps to implement an equity focus in their budgeting processes, although most have yet to do so. In this article, we use lessons learned from equity budgeting initiatives, primarily at the local level, to provide suggestions for practitioners considering integrating an equity dimension into their budget process. We begin by discussing how public administration values influence budgeting and how they are connected to the budget orientation and format. Next, we look at the efforts of several local governments to incorporate an equity dimension into their budget process, followed by a consideration of the influence of state and federal actions on local governments. We then identify the key steps governments can take to implement an equity-focused budget.