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Domain: Public Finance

Analysis of the Gram Panchayat Finances in the State of Chhattisgarh

The Gram Panchayat Development Plan (GPDP) emphasises the need for the planning at GP level for comprehensive development. With the PESA rules being notified, the GP level planning and budgeting has become all the more important. The successive State Finance Commissions have looked into the finances of PRIs as a whole and few sample PRIs […]

Comparative Assessment of Child Budget in Eight Indian States

Children are at risk of not developing their full potential, stemming from the disruption in essential child development related services especially early childhood development (ECD) owing to pandemic related fiscal stress on the union and state governments. School closures have caused serious learning losses, and also mental health issues for school-age children calling for immediate and appropriate attention. Therefore, promoting and supporting the protection and expansion of financing for child related services, including addressing the public financing bottlenecks that hinder the equitable implementation of child development becomes the utmost priority.

Commitments to Sustainable Development Goals (SDGs) and Convention on Rights of Child (CRC) apart from our own constitutional rights make it imperative for India to ensure that adequate public expenditure is made for children’s well-being. Regular assessment and augmentation of public expenditure on children holds the key. The National Policy for Children in 2013 said that it is important to ‘track allocation and utilization of resources and their impact on outcomes for children with regard to budgets and expenditures on children by all related Ministries and Departments’.

Analysis of the child budget statements, therefore becomes imperative to (i) gauge the comprehensiveness and robustness of the respective approaches, (ii) understand the commitments of the state governments towards the welfare of children and (iii) ensure that the investments of the children are ring fenced during the times of fiscal stress such as the covid-19 pandemic. This is also expected to help the related departments such as Women and Child Development, and Education Or Health, to monitor the child development indicators and public expenditure on children in relation to SDGs more efficiently.

The overarching objectives of the critical review of the Child Budget documents coming from eight states is:

(i) to assess the comprehensiveness and robustness of the approaches and methodologies adopted for preparing these documents from both a comparative perspective and also from the viewpoint of best practices (national and international) with focus on early learning, nutrition and ECD.

(ii) to undertake a sectoral trend and pattern analysis for spending on children including specific sectors, especially focusing on ECCE, ECD, Nutrition, immunization and health while also mapping these against SDGs, and

(iii) to arrive at a standard Methodology/ Framework for preparing Child Budgets in Indian state, based on experiences from within India and international best practices.

Mapping of Select State and Union Government Ministry and Department Programmes and Schemes including Budget and Expenditure for Children’s Education

CBPS undertook a study that aimed to comprehensively map relevant programmes and schemes related to children’s education, and analyse the budget and expenditures of the same. Multiple Ministries and departments offer various programmes and schemes, with differing amounts of resources and budgets allocated to them. Some schemes have been interlinked with or subsumed under others, […]

Examining the Role of Service Sector in Karnataka’s Economic Growth and Learning Policy Lessons

This report examines the transformative impact of the service sector on India’s economy during the post-globalization phase of the 1990s, highlighting its emergence as a key driver of gross domestic product (GDP) growth. The service sector’s rise, which accounted for approximately one-fourth of global trade between 1970 and 2014, challenges traditional economic paradigms that emphasise […]

Public Expenditure on Children in India: An analysis of union and state government budgets

This policy brief explores public expenditure on children in India, emphasising the critical need for targeted government investment to support children’s well-being and development. The analysis highlights that public spending on children encompasses various sectors, including education, health, nutrition, and child protection, and is guided by both national and international commitments such as the Convention […]

Report: Full Public Expenditure on Children

This report provides a comprehensive analysis of public expenditure on children across six Indian states: Assam, Jharkhand, Kerala, Maharashtra, Odisha, and Rajasthan. The study distinguishes between Child Specific Expenditure (CSE) and Child Inclusive Expenditure (CIE) to derive the Full Public Expenditure on Children (FPEC). Utilising both budgetary data and departmental inputs, the report captures expenditures […]

Quality and Systemic Functioning in Secondary Education in India: A Study in Andhra Pradesh and Rajasthan

Secondary education has gained relevance given India’s steady economic expansion over the previous two decades, spearheaded by high-skill industries like information technology, tourism, telecommunications, retail, etc. Employer surveys, however, suggest a scarcity of competent labor. Therefore, more people with secondary education are needed (World Bank, 2009) in order to maintain this scale of development. While […]

Policy Brief: Estimating Multiplier Effect of Social Sector Expenditure in Karnataka

This policy note presents the results of a study undertaken in Karnataka to estimate multiplier effect of public spending on social sector in the state using two methodologies: Input-Output Table (IOTT) and Social Accounting Matrix (SAM). We use the lens of ‘multiplier’ here to argue that public spending in social sectors is critical for human […]

Estimating the Multiplier Effect of Social Sector Expenditure in Karnataka: An Exploration Through the Input–Output table and the Social Accounting Matrix

This report explores the critical role of public expenditure in social sectors as a catalyst for economic growth and human development, particularly in Karnataka, India. It highlights the tension between fiscal management and social investment, emphasising how prevailing views categorise social expenditures as mere consumption rather than essential investments. The historical backdrop of fiscal consolidation, […]

Policy Brief | Estimating District Level Costs for Nutrition-Specific Interventions in Karnataka

This policy brief examines district-level expenditures on nutrition-specific interventions in Karnataka, analyzing their alignment with health outcomes and equity across regions. Karnataka, despite being economically progressive, exhibits significant disparities in nutrition indicators. While schemes like Mathrupoorna, Ksheera Bhagya, and mid-day meals dominate expenditure, accounting for 72% of the ₹5,596.16 crore spent on nutrition-specific interventions in […]

Public Expenditure Review of the Health Sector in Rajasthan

Rajasthan, the largest state in India, faces significant challenges in healthcare despite recent improvements in key indicators. With 33 districts and a population comprising 5.6% of the nation, the state exhibits alarming social indicators with only 25% of women completing at least ten years of education, and a high prevalence of child marriage among women […]

Public Expenditure Review of Secondary Education Sector In Tamil Nadu

This policy brief reviewed the status of secondary education in Tamil Nadu (TN) and analysed public expenditure in this sector, highlighting challenges and opportunities for improvement. Despite TN’s performance exceeding the all-India average, it lagged behind Kerala, the top-performing state. The study found high net attendance ratios (NAR) at the upper-primary and secondary levels, yet […]

Public Expenditure Review of Secondary Education in Tamil Nadu

This report analysed public expenditure on secondary education in Tamil Nadu, focusing on its implications for educational access and quality. The study aimed to understand the directions, priorities, and reach of public spending in this critical sector, particularly given the state’s notable economic growth juxtaposed with significant disparities in educational attainment across districts. Data from […]

Child-centred investments to achieve targets of Vision 2025 by Department of WD and CW, Government of Telangana

This policy brief examines child-centred investments in Telangana by the Department of Women Development and Child Welfare (WD&CW) in alignment with Vision 2024 and the Sustainable Development Goals (SDGs). Telangana, as one of India’s youngest states, has prioritized initiatives to improve child nutrition and protection outcomes. The analysis focuses on expenditure trends from 2014–2020 and […]

Report: Child-Centred Investments to Achieve Targets of Vision 2025 by WCD, Government of Telangana

The report Child-Centred Investments to Achieve Targets of Vision 2025 evaluates the Department of Women Development and Child Welfare’s (WD&CW) initiatives in Telangana to meet Vision 2025 goals and align with Sustainable Development Goals (SDGs) 2 and 5. It analyses child nutrition, health, and protection indicators alongside the effectiveness of flagship schemes like Arogya Laxmi, […]

Public Expenditure on Children in India: Trends and Patterns

The report “Public Expenditure on Children in India: Trends and Patterns” examines the public spending on children by the union and sixteen state governments in India over seven years (2012-2019). It highlights the importance of investments in children’s health, nutrition, education, and protection, emphasising the direct impact of such expenditures on child development and overall […]

Public Expenditure on Health in Rajasthan

The report reviews public health expenditure patterns in Rajasthan from 2012 to 2018, focusing on the alignment of spending with the state’s healthcare needs. Rajasthan, home to approximately 5.6% of India’s population, faces significant health challenges, including high maternal and child mortality rates and a dual burden of communicable and non-communicable diseases. The study gathers […]

Public Expenditure Review of School Education in Select States

This study reviews public expenditure on education in India, focusing on the patterns and priorities across various stages of school education, including preschool, primary, upper primary, secondary, and senior secondary levels. The analysis encompasses six states—Himachal Pradesh, Kerala, Madhya Pradesh, Maharashtra, Odisha, and Rajasthan—covering the fiscal years from 2012-13 to 2019-20. Before conducting a detailed […]

Policy Brief: Public Expenditure Review of the Health Sector in Maharashtra

Maharashtra, India’s second most populous state, faces significant health challenges despite its economic prominence. This Public Expenditure Review (PER) analyses trends in the state’s health expenditure from 2012-13 to 2017-18 and evaluates its alignment with the population’s health needs. The study focuses on critical issues, including maternal and child health (MCH), tribal and urban health […]

Public Expenditure Review of School Education in Select States

The study aimed to gain a deeper understanding of budget and expenditure trends and fiscal accountability in school education in six states — Himachal Pradesh, Kerala, Madhya Pradesh, Maharashtra, Odisha, and Rajasthan — covering the period from 2011-12 to 2019-20.

Report 2 – Analysis of Samrakshane and Bhoomi Data to Examine Farmer Enrolment Patterns and Trends by Landholding Size, Seasons, Crops Grown And Farmer Type Across the Three Districts of Uttara Kannada, Gadag and Raichur

The Pradhan Mantri Fasal Bima Yojana (PMFBY) is a multi-peril national level crop insurance scheme that was launched by the Government of India on 13th January 2016. It was subsequently rolled out in June 2016. PMFBY is a successor to earlier schemes such as the National Agricultural Insurance Scheme (NAIS) and the more recent Modified […]

An Analysis on Devolution of Funds to Panchayats Under 14th CFC and 4th SFC and Their Impact on Outcomes for Social Sector with Reference to Women and Children in Odisha

The study examines the impact of devolution through the Fourth State Finance Commission (FSFC) and the 14th Central Finance Commission (CFC) grants on social sectors, especially concerning women and children at the Gram Panchayat (GP) level. It investigates the implementation and monitoring mechanisms aimed at improving social outcomes using funds from FSFC and 14th CFC. […]

Public Finance for Social Sector Programmes in Odisha

This policy brief presents insights into the landscape of public finance for social sector programs in Odisha, derived from a comprehensive study conducted by Centre for Budget and Policy Studies, Bengaluru, in collaboration with UNICEF Odisha Office. The brief highlights the critical role of social sector expenditure in driving inclusive economic growth and human capital […]

XIV CFC grants and Gram Panchayat Development Plans (GPDP)

This policy brief delves into the utilisation of XIV CFC grants and the implementation of Gram Panchayat Development Plans (GPDP) in Odisha, shedding light on critical findings and implications. With the XIV CFC disbursing substantial funds to Gram Panchayats (GPs) nationwide for basic services enhancement, including water, sanitation, and roads, the study examines how these […]

Public Expenditure on Secondary Education in Tamil Nadu – A critical analysis of size, sources, priorities, flow, processes and management

While public expenditure on secondary education in India is low compared to many countries, it is substantial. This study reviewed expenditure on secondary education in Tamil Nadu, focusing on the contributions of various departments and their budget allocations. The analysis (1) examined the overall spending on secondary education and the schemes from different departments (2) […]

Public Expenditure on Health in Rajasthan – A critical analysis of size, sources, priorities, flow, processes and management

Although public expenditure on health in India is low compared to many countries, it is substantial in scale. This analysis focused on health expenditure in Rajasthan, particularly the allocation priorities for Maternal and Child Health (MCH). The study explored the following key areas: Funding Mechanisms: Understanding how funds flowed within the state and identifying the […]

A Study of Pradhan Mantri Fasal Bima Yojana (PMFBY) in Karnataka

This study looked to analyse the overall implementation of the PMFBY scheme in Karnataka across its various stages as well as assess the implications of the scheme on paper. The project also looked to understand how farmers interacted with the scheme across Karnataka’s districts.

Understanding Gendered Empowerment Through a Government Run Microfinance Programme: The Case of Stree Shakti in Karnataka

The Stree Shakti programme (SSP) was conceptualised in 2000-2001 as a women’s empowerment programme to strengthen their access to financial resources. TSSP was based on the principles of self-help groups (SHGs), wherein skill development and other incentives are provided to rural women through micro-credit and savings to enhance their opportunities for economic and social mobility. […]

Public Expenditure on Children in Karnataka: 2001-02 to 2017-18

This brief offers a public expenditure analysis of expenditures and allocations for children for the years 2001 to 2017 (2017-18 Budget estimates) in Karnataka. The discussion is based entirely on the analysis of budget documents of the Government of Karnataka taking into account budget allocations for the present year (2017-18), revised estimates for the previous […]

Public Expenditure on Child Nutrition in Karnataka

Nutritional initiatives have immense potential to transform national economies and significantly improve individual lives. These initiatives require meticulous planning, effective implementation, adequate human resources, and a continuous supply of provisions, among other factors. While these programs are not always inexpensive, it is essential for state-run institutions to ensure they remain adequately funded, operate efficiently, and […]

Nutrition Expenditure – Budget Analysis

A comprehensive report by CBPS on nutrition expenditure in Karnataka produced by analysing the budget and expenditure of Karnataka for 2014-15, as well as other sources.

Analysis of Health Budgets with a Special Focus On RCH and MCH Components of National Health Mission in Bihar, Rajasthan and Tamil Nadu

The research underscores the critical importance of investing in early childhood care and education (ECCE), demonstrating that such investments yield high returns of 7-10% per annum through improved educational, health, and economic outcomes, as well as reduced crime rates. The Global Financing Facility (GFF), launched by the World Bank Group alongside the governments of Canada, […]

An Assessment of Criteria for Block Grants and Current Practices and Capacity of Gram Panchayats

As part of the Government of Karnataka’s (GoK) larger drive to improve decentralisation in the state, the Karnataka Gram Swaraj Project (KGSP) was initiated in 2006 to improve capacities of local governments and strengthen decentralisation efforts. The Project Development Objective (PDO) for the same was to ‘improve the effectiveness of the service delivery Karnataka’s Gram […]

A Review of Expenditure and Services of Integrated Child Development Services (ICDS) in Karnataka

The ICDS is a central government programme, managed by the Department of Women and Child Development, and it provides a comprehensive package of services related to primary healthcare, nutrition, education, water and sanitation. The programme also provides a convergent platform for communities, state programmes, non-government organisations (NGOs) and international development agencies to come together in […]

Public Expenditure on Children in Karnataka: Trends and Tales

Children represent one of the most vulnerable sections of a society. In India, a large proportion of children face marginalisation and discrimination that significantly diminish their opportunities and life chances. Investing in children of all ages can ensure that they can be brought out of the vicious cycle of poverty, discrimination and exploitation. By ensuring […]

Seminar on Enhancing Performance through Improved Budgeting held on 18-19 May 2015

Budget is an instrument that helps translate public policies into concrete actions and desired outcomes. It is a blue print for converting intentions into reality. Like any tool it needs continuous honing. The budgetary practices in India have, however, largely remained unchanged over the years. A few ‘innovations’ such as the performance budgeting introduced in […]

Backward Region Grant Fund – An Analysis of Expenditures, Processes and Capacities in BRGF Districts of Karnataka

In 2006-07, Government of India launched the Backward Region Grant Fund (BRGF) with the objective of redressing persistent regional imbalances in development by providing financial resources for supplementing and converging existing development inflows into the identified 272 backward districts across 27 states. This report reviews the planning, implementation and capacity building process under BRGF programme […]

Pre Budget Advocacy for Enhanced Allocation: Early Childhood Care and Education

Article 45 of the Constitution of India highlights the importance of early childhood care and education (ECCE), directing the State to “endeavor to provide early childhood care and education for all children until they complete the age of six years.” This report, submitted by CBPS to the Additional Chief Secretary to the Government of Karnataka […]

Orientation Programme on Urban Finances and Governance for Elected Representatives and Officers of Local Government and Provincial Councils, Sri Lanka

This report details the events and technical learnings from the orientation programme designed and organised by CBPS on urban finances and governance practices from elected and bureaucratic representatives from the Sri Lankan local government and provincial councils. The orientation programme was organized by Centre for Budget and Policy Studies, Bengaluru with support from The Asia […]

Study of Own Source Revenues of Panchayats

The 73rd Amendment established a three-tier local government system in rural areas under the Panchayat Raj Institutions (PRIs), providing the legal basis for their independent functioning as envisaged in the Constitution. Article 243G directs states to devolve powers and functions to the PRIs, enabling them to function as local self-governments. While the Constitution lists functions […]

Study of Own Source Revenues of Panchayats with a Focus on Property Tax

The 73rd Amendment established a three-tier local government system in rural areas under the Panchayat Raj Institutions (PRIs), providing the legal basis for their independent functioning as envisaged in the Constitution. Article 243G directs states to devolve powers and functions to the PRIs, enabling them to function as local self-governments. While the Constitution lists functions […]

Public Expenditure on Children in Karnataka

Children represent one of the most vulnerable sections of a society. In India, a large proportion of children face marginalisation and discrimination that significantly diminish their opportunities and life chances. Investing in children of all ages can ensure that they can be brought out of the vicious cycle of poverty, discrimination and exploitation. By ensuring […]

Public Expenditure on Children in Karnataka

Using the tools of public expenditure analysis and benefit or expenditure incidence analysis, the study looked at expenditure incurred on children i.e. all individuals within the age group of 0-18 years during the period 2001-02 to 2012-13.

Study of Own Source Revenues of Panchayats with a Focus on Property Tax

This study mapped the tax laws and revenues of three-tier Panchayati Raj Institutions, including taxes collected by the state on their behalf. It reviewed the recommendations of finance commissions on tax reforms for local governments, and examined the Ministry of Panchayat Raj’s efforts to facilitate improved local taxation.

Understanding Budgets: Budget Toolkit – A Self Learning Guide

Budgets are an important tool for translating policies into action. They aid governments in implementing various programs and schemes in an orderly and planned manner. Most importantly, they are the documents that inform citizens of how their taxes are to be spent. But the processes by which the budget and budget documents themselves are prepared […]

Benefit Incidence of Public Expenditure in Health: A Study of Karnataka

Affordable and quality healthcare is indispensable for a decent quality of life. It has been observed that healthcare is expensive and more or less inaccessible for the poorer section of society. In that case, government should take the onus of providing affordable and quality healthcare to masses. However, whether the public health services are reaching […]

Study on Micro Irrigation in Karnataka (Drip and Sprinkler Irrigation)

In India, irrigation uses around 80% of the available water. Given the relative scarcity of water in India and the population abundance, there exists a space for the propagation of more efficient and resource sensitive methods for irrigation. Given this context, there is large scope for the adoption of micro-irrigation in agriculture, with micro-irrigation having […]

Analytical Study on the Criteria and Processes for Devolution of Plan Funds through Centrally Sponsored Schemes and Central Assistance

This report investigates 16 prominent centrally sponsored schemes and additional central assistance programs. The researchers utilise a multifaceted methodological approach, which involved collecting and analyzing data on the disbursement and utilization of funds across the various schemes, as well as examining the interstate allocation of these funds. Additionally, the researchers conducted an analytical desk review […]

Study on the Role of MGNREGA in Enhancing Financial Inclusion

The Government of India had mandated in 2009 that MGNREGA worker wages be paid through banks and post offices to enhance transparency and reduce fraud, and introduce these workers from poor and marginalized communities to formal financial institutions, with the expectation that this would promote greater financial inclusion. This report examines the impact of MGNREGA […]

Study on the Role of MGNREGA in Enhancing Financial Inclusion

This study examined the results of sample surveys conducted by CBPS in the Davanagere and Tumkur districts of Karnataka. The objective was to assess the role of the MGNREGA in the utilization of financial services and the enhancing of financial inclusion.

Study on User Charges to Meet Public Expenditure on Services

This paper examines the principal rationale behind the levy of user charges, while also providing insights into factors and issues to be taken into consideration while framing a user charge policy. The paper primarily examines the user charge practices in Karnataka’s Urban Water Supply department, Irrigation department and Roads department. The research conducted as part […]

Review of Processes and Institutional Mechanisms of Program Implementation and Service Delivery

Government systems and processes in India have been under constant scrutiny for efficiency and effectiveness by citizens, civil society groups, the legislature, etc. There is a common perception that governments are inefficient, corrupt, and full of leakages due to which intended beneficiaries remain under served and neglected. The Karnataka Administrative Reforms Commission report of 2001 […]

The Economy of Thiruvananthapuram

This report, published in 2010, details the results of a study on the economy of Thiruvananthapuram (henceforth refered to as TVM), a district in Kerala known for housing its capital city. The study looks to locate the district in the economic map of the state, as well as to document the structural and sectoral transformation […]

Options for Budgeting in a Downturn: Karnataka 2009-10

This essay provides a transcription of a lecture presented by Dr. A. Indira as part of a CBPS lecture series on Karnataka’s budgetary issues. Written against the backdrop of Karnataka’s 2009-10 election year, this lecture looks to observe how Karnataka was faring under the Fiscal Responsibility and Budget Management Act, a parliamentary act which looked […]

The Budget of Apna Pradesh

This manual is a practical guide for ordinary citizens, particularly NGO workers and local officers, to understand and use budget data from Indian state governments. It focuses on extracting relevant information from budget documents and applying budget analysis to pursue developmental goals. The manual uses the budget of a fictional state called Apna Pradesh to […]