Journal of Social Equity and Public Administration

From Theory to Practice: How Local Governments Operationalize Social Equity Budgeting

Saman Afshan

North Carolina State University

https://orcid.org/0000-0002-6742-7012

DOI: https://doi.org/10.24926/jsepa.v4i1.6772

Keywords: Social Equity Budgeting, public budgeting, local government

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Abstract

Local governments utilize social equity budgeting (SEB) as a strategy to address systemic inequalities and promote inclusive development. Despite its potential benefit to improve equity in resource allocation, SEB practices differ significantly between jurisdictions. This study investigates how local government officials incorporate social equality initiatives into their budgeting processes. Drawing on qualitative survey data from municipal and county budget and finance directors across North Carolina, this study explores the motivations and the specific strategies used by practitioners to embed equity principles into public budget processes. The findings put forth actionable insights on how local governments can make budgeting more equitable, illustrating the diverse factors and practices that influence how this takes shape. Focusing on SEB’s objectives and methods, this article sheds light on how equity initiatives can be practically operationalized by local governments, providing valuable inputs for policymakers seeking to enhance social equity through fiscal measures.

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Author Biography

Saman Afshan, North Carolina State University

Saman Afshan (safshan@ncsu.edu) is an Assistant Teaching Professor in the Department of Political Science at North Carolina State University. She also serves as the editorial assistant for Public Finance and is affiliated with the Municipal Research Lab. She received her BA in economics from the University of Delhi, India; her MA in economics from Jamia Millia Islamia, India; and MPA and PhD in public administration from North Carolina State University. Her research focuses on public budgeting and finance, with an emphasis on social equity, fiscal health, and gender-responsive budgeting.

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