41 Fiscal Policy Approaches for Recover Forward
Reducing Inequalities in Burkina Faso’s Education Sector



Fiscal Policies , Leave No One Behind


Good Practice Examples

The application of the Equity Budgeting Tool (EBT) in Burkina Faso opened up new insights into the budgetary process and its outcomes. The data visualisation made the discrimination against marginalised and vulnerable groups (e.g., female students) through budget allocation decisions visible for policymakers and citizens: For instance, the EBT showed that women and girls received approx. 30% lower subsidies than men and boys, and that the poorest quintile has to spend more than 25% of its non-food expenditures on education (vs. 5% by the richest quintile). The data analysis allowed sensitive issues to be constructively addressed.


As a result, the analysis of budgetary decisions and outcomes for vulnerable groups is set to be embedded in a long-term budget process in Burkina Faso. In order to ensure an effective application, the government elaborated a user manual and facilitated training sessions for core staff involved in the budget process. The finance ministry of Burkina Faso has made the EBT part of their annual plan for 2020/2021, and training materials are being developed. The plan is to first strengthen the capacities of a core team at the finance ministry, and then to train the staff that deals with social sector analysis in line ministries. They consider the process complementary to the gender and children’s budgeting initiative (BSGDE). While BSGDE deals with budget preparation, EBT focuses on budget execution.