The National Policy for Children, adopted in 2013, underscored the state's commitment to securing children's rights while addressing their needs throughout different life stages. As a signatory to the UN Convention on the Rights of the Child and committed to the Sustainable Development Goals (SDGs), India recognised the importance of understanding the state commitments from a child rights perspective within a social protection framework. UNICEF's social protection framework provided a comprehensive lens for analysing public expenditures on children. The PF4C (Public Finance for Children) analysis served as a vital tool for assessing whether policy commitments translated into actual expenditures and actions.
CBPS had developed a robust methodology for conducting this analysis. This framework included policy and programmatic interventions that encompassed both coping and enabling strategies. The expenditure review covered funds from various Government of India schemes, expenditures at multiple administrative levels (state, district, block, and below), and spending by parastatal organisations involved in programs like Sarva Shiksha Abhiyaan, Rashtriya Madhyamika Shiksha Abhiyaan, and the National Rural Health Mission.
The study undertook a national PF4C analysis for 16 states at minor head levels in the initial stage. In the second stage, a detailed examination of the object head level in six states across two phases was conducted. Ultimately, the insights gained from the PF4C analysis were transformed into a Knowledge Product aimed at informing government bodies and research institutions.
Public Expenditure Series 1 of 8