International Practices to Promote Budget Literacy
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A WORLD BANK STUDY International Practices to Promote Budget Literacy International Practices to Promote Budget International Practices to Promote Budget Literacy KEY FINDINGS AND LESSONS LEARNED Harika Masud, Helene Pfeil, Sanjay Agarwal, and Alfredo Gonzalez Briseno International Practices to Promote Budget Literacy WORLD BANK STUDY International Practices to Promote Budget Literacy Key Findings and Lessons Learned Harika Masud, Helene Pfeil, Sanjay Agarwal, and Alfredo Gonzalez Briseno © 2017 International Bank for Reconstruction and Development / The World Bank 1818 H Street NW, Washington, DC 20433 Telephone: 202-473-1000; Internet: www.worldbank.org Some rights reserved 1 2 3 4 20 19 18 17 World Bank Studies are published to communicate the results of the Bank’s work to the development com- munity with the least possible delay. The manuscript of this paper therefore has not been prepared in accordance with the procedures appropriate to formally edited texts. 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All queries on rights and licenses should be addressed to World Bank Publications, The World Bank Group, 1818 H Street NW, Washington, DC 20433, USA; e-mail: [email protected]. ISBN (paper): 978-1-4648-1071-8 ISBN (electronic): 978-1-4648-1072-5 DOI: 10.1596/978-1-4648-1071-8 Cover photo: © Maria Ovchinnikova. Used with the permission of Maria Ovchinnikova; further permission required for reuse. Cover design: Debra Naylor, Naylor Design, Inc. Library of Congress Cataloging-in-Publication Data has been requested International Practices to Promote Budget Literacy • http://dx.doi.org/10.1596/978-1-4648-1071-8 Contents Acknowledgments vii About the Authors ix Abbreviations xi Overview 1 Chapter 1 Background 5 Rationale and Objectives 6 Scope 8 Method 8 Notes 10 References 10 Chapter 2 Main Findings 13 School-Based Initiatives 13 Beyond-School Initiatives 45 Notes 47 References 49 Chapter 3 Lessons Learned 51 Setting Strategic Objectives 51 Incorporating Budget Literacy Education into School Curricula 52 Developing Diverse Methods and Materials for Teaching and Assessing Budget Literacy 53 Building Capacity to Promote Budget Literacy Education 55 Appendix A Evaluation Resources for the Chance to be Chancellor/ Youth Budget Program in the United Kingdom 57 Appendix B Pedagogical Resources for Primary School 61 Appendix C Pedagogical Resources for Secondary School 63 International Practices to Promote Budget Literacy • http://dx.doi.org/10.1596/978-1-4648-1071-8 v vi Contents Appendix D Summary of Case Studies on School-Based Budget Literacy Initiatives 67 Appendix E Summary of Case Studies on Beyond-School Budget Literacy Initiatives 199 Boxes 1.1 The Importance and Relevance of Budget Literacy 7 2.1 Teaching Budget Literacy: Examples of a Tiered Approach 15 2.2 Introduction to Fiscal Education Programs in Latin America 26 2.3 Student Engagement with Elected Representatives in the Philippines 31 2.4 Using Multiple Choice Questions to Test Budget Literacy 40 2.5 Using Data Interpretation Questions to Test Budget Literacy 40 2.6 Using Description of Budget Concepts to Test Budget Literacy 41 2.7 Using Open-Ended Questions to Test Budget Literacy 42 D.1 Sample Examination Questions 129 D.2 Pedagogical Approaches for the Character and Citizenship Curriculum 159 D.3 Pedagogical Approaches for the Social Studies Curriculum 160 E.1 Questions Most Frequently Asked by Social Auditors in Interviews and Focus Groups 205 Figures 1.1 Budget Transparency Feedback Loop 6 2.1 Chance to Be Chancellor/Youth Budget Program: Ratings by Participants 43 2.2 Participants’ Feedback: Boston’s Youth Participatory-Budgeting Process 44 Tables 2.1 Dimensions and Learning Outcomes of Budget Literacy Education 19 D.1 Student Enrollment in the Federal Budget Secretariat’s Virtual School 83 D.2 Relevant Modules and Curricular Content 111 D.3 Approaches to Teaching Budget Literacy 178 E.1 A Simple Project Social Audit Tool 205 International Practices to Promote Budget Literacy • http://dx.doi.org/10.1596/978-1-4648-1071-8 Acknowledgments This book is a product of the Governance Global Practice of the World Bank. The book’s principal author was Harika Masud, with valuable contributions from Helene Pfeil, Alfredo Gonzalez Briseno, and Sanjay Agarwal. Saki Kumagai and Akiko Sowomoto provided helpful inputs at various stages. Sanjay Agarwal coordinated the overall effort; and John Ivor Beazley and Maya Gusarova, task team leaders for the Russian Federation: Budget Literacy Reimbursable Advisory Services, provided strategic guidance. The team members express their sincere appreciation for the valuable com- ments and suggestions of peer reviewers Soren Nellemann and Sokbunthoeun So (World Bank) and Professor Peter Davies (University of Birmingham). This book would not have been possible without contributions from colleagues who provided inputs to identify practices to advance budget literacy and who shared their invaluable knowledge for the documented case studies. In particular, the authors express their gratitude to Dr. Phil Lambert (Australian Curriculum, Assessment, and Reporting Authority); Jill Hazeldine (Department of Education, Northern Territory Government); Don Murray (South Australian Certificate of Education Board of South Australia); Dr. Friederike Sözen (Austrian Economic Chambers); Edward L. V. Borba and Roberta Ribeiro (Brazilian Office of the Comptroller General); Rosana Lordelo de Santana (Ministry of Planning, Budget, and Management, Brazil); Ronaldo Iunes (Public Treasury School of Brazil, Ministry of Treasury); Carole Bilyk (Department of Education and Advanced Learning, Manitoba); Darryl Fillier (Department of Education and Early Childhood Development, Newfoundland and Labrador); Susan Nedelcov- Anderson (Ministry of Education, Saskatchewan); Barbara Hillman (Department of Education and Early Childhood Development, New Brunswick); Paul Anderson (CIVIX); Mario Enrique Alfaro Rodriguez (Ministry of Education, Costa Rica); Kristýna Ž˚urková (Ministry of Education, Youth and Sports, the Czech Republic); Imbi Henno (Ministry of Education and Research, Estonia); Dr. Margus Tõnissaar (University of Tartu); Valérie Tehio (Agence Française de Développement); Dr. Loerwald (Institut für ökonomische Bildung, Germany); Charlotte Afudego (Integrated Social Development Centre, Ghana); Dr. Grace Chang (Education Bureau, Hong Kong SAR, China); Supriya Sharma (Model Youth Parliament, India); Dr. Ciaran Sugrue (University College Dublin); Aoife Rush (National Council for Curriculum and Assessment, Ireland); Laura Lundy (the Centre for International Practices to Promote Budget Literacy • http://dx.doi.org/10.1596/978-1-4648-1071-8 vii viii Acknowledgments Children’s Rights, Queens University Belfast); Dorit Reppert (Council for the Curriculum, Examinations and Assessment, Northern