Based on the direct observation of the parliamentary proceedings, this report is a comparative analysis of the four budget sessions of the Balochistan, Khyber Pakhtunkhwa, Punjab and Sindh Assemblies. Markers such as the duration of the budget debate and session, cut motions, demands for grants, delays, and parliamentary outputs form the crux of the comparison. The attendance and participation of MPAs in the budget debates is also compared, with special focus on key assembly members such as the Chief Ministers, Speakers, Deputy Speakers and the Opposition Leaders.

An important policy document, the budget explains the government’s financial plan, including the proposed expenditures and the resources to finance them. As a provincial assembly is the custodian of the Provincial Consolidated Fund, the provincial government is bound to lay before the legislature the estimated receipts (measures to generate revenue) and the expenditures for approval.

The budget making in Pakistan consists of four stages – formulation (preparation of budget proposals by the executive/government), enactment (formal authorization by the legislature/legislators), execution (Implementation to ensure that expenditures reflect the enacted budget) and audit (examining and verifying both receipts and expenditures at the end of the financial year (1st July – 30th June). The role of a legislator has been mostly limited to the second stage of the budget process – authorizing the budget.

After the general elections in May 2013, the budget sessions were the first regular sessions in the provincial assemblies. However, the formation of the governments in the provinces took up the first half of June, forcing the assemblies to hold the budget sessions in the third week – in other words leaving little time for meaningful debate on the budgetary proposals.

The three assemblies of Punjab, Sindh and Khyber Pakhtunkhwa started their budget sessions on the same day, June 17, 2013, while the Balochistan Assembly met on June 20, 2013.

The Khyber Pakhtunkhwa Assembly was in session for the longest time (43 hours and 26 minutes over 13 days), followed by Sindh (43 hours and 24 minutes over nine days), Punjab (37 hours and 29 minutes over 10 days), and Balochistan (19 hours and 9 minutes over seven days).

Sindh lawmakers debated the budget for the longest duration of 1,598 minutes (about 61% of the total session time), followed by the Punjab Assembly 1,432 minutes (64% of the session time), Balochistan Assembly 771 minutes (67% of the session time) and the Khyber Pakhtunkhwa Assembly 660 minutes (25% of the session time).

The Khyber Pakhtunkhwa Assembly passed its finance bill on June 26, in its eighth sitting. The Punjab Assembly followed on June 27, also passing its finance bill in the eighth sitting. The Balochistan Assembly passed theirs on June 27 – in the sixth sitting. The Sindh Assembly was the last to pass the finance bill on June 29, in its ninth sitting. In addition, the Khyber Pakhtunkhwa and Balochistan Assemblies also passed their respective services tribunal ordinances. In the Punjab Assembly, the ordinance on services tribunal was introduced.

The Sindh and Khyber Pakhtunkhwa governments each raised 59 demands for grants, followed by Balochistan (51) and Punjab (43). The Sindh government also raised 53 supplementary demands for grants, followed by KP (51), Punjab (42) and Balochistan (27). Sindh opposition lawmakers raised the highest number of cut motions at 1,137, followed by Khyber Pakhtunkhwa with 836. The opposition in Punjab raised just five cut motions, while the opposition in

Balochistan raised none. The Khyber Pakhtunkhwa lawmakers took the most breaks: nine in 13 sittings. They were in recess for 599 minutes (23% of the session time). The Balochistan lawmakers took two breaks, staying in recess for 143 minutes (12% of the session time). The Sindh Assembly took three breaks, staying in recess for 271 minutes (11% of the session duration). The Punjab Assembly did not take any breaks.

Sindh Assembly had the highest rate of members’ engagement in the budget debate, with 120 out of 162 (74%) current members participating in the session. Balochistan followed with an engagement rate of 66% (41 out of 62 current members). The engagement rates of Punjab and Khyber Pakhtunkhwa Assemblies were much lower: 45% for Punjab (159 out of 354 current members) and 44% for Khyber Pakhtunkhwa (52 out of 120 members).

The budget debates engaged a higher ratio of female members than male across the provinces (93% vs 70% in Sindh, 55% vs 41% in Khyber Pakhtunkhwa, and 53% vs 43% in Punjab), except Balochistan (55% vs 69%). The debates also engaged a high ratio of minority members in Punjab (88%), Sindh (67%) and Balochistan (100%).

Khyber Pakhtunkhwa was an exception (33%). The Punjab lawmakers showed less interest in the budget session than their counterparts, with an average attendance of 24% at the beginning, 30% at the end and an average maximum of 42%. The Balochistan lawmakers had the best attendance, with 57% attendance at the beginning, 56% at the end and an average maximum of 61% through the sittings. Khyber Pakhtunkhwa averaged 40% attendance at the beginning, 47% at the end and an average maximum of 66%. Sindh averaged 46% attendance at the beginning, 46% at the end and an average maximum of 63%.

The Punjab Chief Minister attended 20% of the Punjab Assembly sittings (two of 10), staying in session for two hours and 11 minutes. The Leader of the Opposition in the Punjab Assembly, however, attended all 10 sittings, attending the proceedings for 15 hours and 16 minutes.

The Balochistan Chief Minister attended all seven of Balochistan Assembly sittings. The Leader of the Opposition missed one sitting, attending six out of seven sittings. The Sindh Chief Minister attended eight out of nine sittings (89%), while the Leader of the Opposition attended seven sittings (78%).

The Khyber Pakhtunkhwa Chief Minister attended nine out of 13 sittings (69%). His attendance however, was better in the sittings relevant to the budget – he was present in six out of eight sittings (75%). Khyber Pakhtunkhwa Leader of the Opposition showed minimal interest in the proceedings, attending only one of the 13 sittings (8%).

The Sindh and Balochistan budgets were presented by their chief ministers, while the Punjab and Khyber Pakhtunkhwa budgets were presented by their finance ministers.

The Punjab Finance Minister attended all 10 sittings, staying in session for 28 hours and 29 minutes. Khyber Pakhtunkhwa Finance Minister attended 12 of the 13 sittings, staying in session for 31 hours and 31 minutes.

The Khyber Pakhtunkhwa Assembly adopted 10 resolutions tabled during the session. The most important resolution, which necessitated them to stay in session for longer, was condemnation of drone strikes. However, the resolution was left pending. The Sindh Assembly adopted four resolutions, one of which called upon the federal government to withdraw the proposed imposition of Federal Excise Duty on financial services.

There were eight Calling Attention Notices (CANs) moved in the Khyber Pakhtunkhwa Assembly during the budget session. No CANs were moved in Punjab, Sindh or Balochistan assemblies. Punjab lawmakers moved 22 adjournment motions during their budget session, with the measles outbreak being high on priority. No adjournment motions were moved in the remaining three assemblies.

The highest number of points of order were raised in the Punjab Assembly (154 that consumed 4% of total budget session time), followed by Khyber Pakhtunkhwa with 30 (consuming 3% of the session time), Sindh with seven (3% of the session time) and Balochistan with two (1% of the session time).

The four provincial assemblies witnessed protests, boycotts and/or walkouts during their budget sessions. There were six instances of disruptions in the Khyber Pakhtunkhwa session, costing the assembly 73 minutes of the session time. The Sindh Assembly spent 120 minutes facing four such disruptions. There were three disruptions in the Punjab session, costing the assembly 186 minutes. There was one disruption in the Balochistan session, costing the assembly 51 minutes.

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