Gender Responsive Budgeting (GRB) based Analysis with reference to Gender Violence in Public Spaces

This study intends to enhance the comprehensiveness of Gender-Responsive Budgeting by analysing data from two CBPS projects and developing a robust GRB framework to study diverse policies through a holistic, evidence-based approach.
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 […]
Protecting and Enhancing Early Childhood Development (ECD) during Covid-19 Crisis in Kerala, Uttar Pradesh and Gujarat

The project aims to create an ideal ECD model using a quality framework, estimate costs and investment shortfalls, and provide detailed reports to guide optimal resource allocation for ECD services in India.
Policy Brief: Public Expenditure on School Education and Quality of Educational Provisions in Assam Tea Garden Region Schools
The tea gardens of Assam are a vital component of the state’s geography and economy, employing approximately 1 million workers across 856 gardens and contributing significantly to the political landscape by electing 25-30 representatives to the 126-seat state assembly. The workforce, predominantly classified as tea tribes, constitutes about 20% of Assam’s total population. Despite their […]
Public Expenditure on School Education and Quality of Educational Provisions in Assam Tea Garden Region Schools
This study examines the public expenditure on school education in Assam, focusing specifically on tea garden areas, which are home to approximately 10 lakh workers and represent a significant portion of the state’s population. The research highlights the challenges faced by tea garden schools, including high teacher-student ratios, irregular attendance, and poor compliance with the […]
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.
Public Expenditure on School Education and Quality of Educational Provisions in Assam with Special Reference to the Tea Garden Region Schools

The study aimed to assess public expenditure on school education in Assam, particularly in tea estate regions.
Technical Support for Institutionalisation of Child Budget 2022-23 in Chhattisgarh

The Centre for Budget and Policy Studies (CBPS) partnered with UNICEF to help the Government of Chhattisgarh institutionalise child budget statements and expenditure analysis.
Macro-economic Impact of Covid-19 on Chhattisgarh’s Economy & Development of Responsive Financing Models
The COVID-19 pandemic severely impacted the economy of Chhattisgarh, particularly in sectors like construction, travel and tourism, manufacturing, and trade. This policy brief analyses the expected revenue losses for the Government of Chhattisgarh and the reduction in gross state domestic product (GSDP) for the fiscal year, highlighting the strain on fiscal health and its implications […]
Macro-economic Impact of Covid-19 on the Economy of Chhattisgarh: Report II on Economic Growth and Fiscal Health
The Covid-19 pandemic profoundly impacted the global economy, with India experiencing one of the most significant contractions in its economic history. According to the National Statistical Office (NSO), India’s gross domestic product (GDP) for 2020-21 contracted by 7.3%, marking a substantial decline from the previous fiscal year. This downturn was particularly pronounced in the services […]
Macro-economic Impact of Covid-19 on the Economy of Chhattisgarh: Report I
The COVID-19 pandemic has profoundly affected the global economy, with India experiencing a significant contraction in its Gross Domestic Product (GDP) during the fiscal year 2020-21. This report analyses the macroeconomic impact of the pandemic on Chhattisgarh’s economy, highlighting a GDP contraction of 22.8% and 7.5% in the first two quarters, respectively. Key sectors such […]
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, […]
Policy Brief: Examining the Role of Service Sector in Karnataka’s Economic Growth and Learning Policy Lessons
This research is aimed at understanding the role of ‘service economy’ in Karnataka and explore the policy implications for the future. We examine the role of the service sector in Karnataka using parameters of growth, employment, stability and sustainability of this growth and its vulnerabilities to shocks evidenced through available data while also analysing the […]
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 (Telugu)
Andhra Pradesh (AP) is a relatively newly formed state; it was carved out of an erstwhile state with the same name that was divided into AP and Telangana in 2014. Andhra Pradesh has a favourable sex ratio both at childbirth, and, for the population as a whole, it also reports higher gender parity at all […]
Quality and Systemic Functioning in Secondary Education in India: A Study in Andhra Pradesh (English)
Andhra Pradesh (AP) is a relatively newly formed state; it was carved out of an erstwhile state with the same name that was divided into AP and Telangana in 2014. Andhra Pradesh has a favourable sex ratio both at childbirth, and, for the population as a whole, it also reports higher gender parity at all […]
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, […]
Undertaking an Analysis of Public Spending on Children and Preparing a Child Budget in India: A step-by-step manual
This manual is a complete guide to prepare a Child Budget or carry out an analysis of public expenditure on children with special reference to India, particularly at the level of the Indian states. Indian states are part of a federal structure and though united, they are also diverse in terms of their financial capacities, […]
Analysis of Macro-economic Impact of COVID-19 and Development of Responsive Financing Model for Chhattisgarh

The COVID-19 pandemic significantly impacted the global economy, including India. Chhattisgarh managed to enhance GST collections and maintain low unemployment. However, it faced revenue threats and increased expenditures for pandemic management. This study aimed to analyse revenue losses, and sector impacts, and explore innovative funding strategies for vulnerable populations.
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 […]
Estimating District Level Costs for Nutrition-Specific Interventions in Karnataka
The burden of malnutrition is ‘unacceptably high and progress unacceptably slow’ according to the recent global nutrition report. The report notes that of all the children under 5 years of age across the world, 150.8 million are stunted, 50.5 million are wasted, and 38.3 million are overweight. It also points out the criticality of malnutrition, […]
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 […]
Report: Public Expenditure Health 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.
Public Expenditure on Health in Maharashtra – A critical analysis of size, sources, priorities, flow, processes and management

This study analysed Maharashtra’s health expenditure, focusing on Maternal and Child Health, fund-flow mechanisms, planning challenges, and Gram Panchayats’ role in health prioritisation.
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 […]
Report 1 – Implications of the PMFBY Operational Guidelines on the Implementation of Crop Insurance Scheme in Karnataka
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 Finance for Children (PF4C) across 16 Indian States

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 […]
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) […]
Costing of all child-centered investments to achieve relevant targets of vision 2025 by WCD Department, Government of Telangana

The project undertook a costing analysis and carried out a resource allocation trend analysis from 2014-15, followed by an estimation of the ideal financial allocation/costing to achieve the planned vision by 2025.
Public Finance for Nutrition to Reach the Targets of Vision 2025 in Karnataka

The project analysed detailed expenditures across schemes and districts of the state correlated with the child development indicators (NFHS 4, DHDR 2014, and other relevant data) to understand how nutrition expenditures are targeted.
Process Review of the Bhagyalakshmi (BL) Scheme in Karnataka

CBPS conducted a second-phase study on Bhagyalakshmi (BL) scheme, exploring its functioning, impact, and potential role of Mahila Samakhya in empowering BL clubs. The aim was to improve and redesign the scheme.
Estimating the Multiplier Effect of Tertiary and Social Sector Expenditure in Karnataka

The study aimed to estimate and understand the multiplier effect of public spending in the social sector and the implications of the growth of the tertiary sector for sustained economic growth in Karnataka.
Quality and Systemic Functioning in Secondary Education in India: A Study in Andhra Pradesh and Rajasthan

A study by CBPS with the broad objective of understanding the functioning of the secondary school system in India by examining in depth relevant policies and institutions, as well as carrying out a comprehensive analysis in Rajasthan and Andhra Pradesh.
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 the Potential of Crop Insurance in India: A Study of the ‘Pradhan Mantri Fasal Bima Yojana’ (Prime Minister’s Crop Insurance Scheme) in the State of Karnataka
In India, more than half the population continues to be dependent on agriculture, and about 67% of the all cultivators are small or marginal farmers who own less than one hectare of land. Further, as in many developing countries, agriculture is highly susceptible to fluctuations in weather, especially rainfall, with nearly two-thirds of cultivated area […]
Technical Assistance to Conduct a Scoping Study to Identify Key Reforms Areas to Transform the Local Loans and Development Fund

CBPS offered support to the Local Loans and Development Fund in Colombo to identify problem areas and specific realms for reform and transformation.
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. […]
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

A study by CBPS on the devolution of funds under the 14th CFC and FSFC. The study examines how the funds have been allocated as well as the presence of proper implementation and monitoring mechanisms.
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 […]
Understanding the Potential of Crop Insurance in India: A Study of the ‘Pradhan Mantri Fasal Bima Yojana’ (Prime Minister’s Crop Insurance Scheme) in the State of Karnataka

CBPS conducted a state-level evaluation of the crop insurance scheme – Pradhan Mantri Fasal Bima Yojana that was launched in Karnataka in April 2016. The first phase of the study will contribute in scoping the scheme by highlighting factors that affect crop insurance. In the second phase, a large-scale impact evaluation of this scheme would be conducted to get an understanding of the potential for the uptake of crop insurance schemes across the country, as well as provide pointers for improvement.
Public Expenditure on Children in Karnataka: 2001-2017

This study offers a public expenditure analysis of expenditures and allocations for children for the years 2001-2017 in Karnataka.
Stree Shakti Scheme – Analysis of Secondary Data and Development of a Proposal for Field Based Evaluation

This project by CBPS examines data from the Stree Shakthi programme by the Women and Child Department in Karnataka, with the intention of analysing the available secondary data and planning a detailed evaluation of the scheme based on initial findings.
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.
Bhagya Lakshmi Scheme – Analysis of Secondary Data

A project analysing secondary data from the Bhagya Lakshmi scheme to understand the relation of budget allocations to certain developmental indicators.
Budget Analysis from an SDG Perspective

An undertaking reviewing public expenditure related to SDGs in Karnataka by analysing state budget documents from the years 2014-15 till 2016-17.
Scoping Study for Starting Interventions in Karnataka for Room to Read
CBPS conducted a feasibility study for Room to Read, an education-focused nonprofit organization, in the areas of literacy and girls’ education. Since 2003, Room to Read has helped set up libraries in government schools, trained teachers on literacy instruction, and provided material, academic, and life skills support to girls. The feasibility study aimed to map […]
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, […]
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 […]
Public Expenditure Under Revised National Tuberculosis Eradication of Tuberculosis Control Programme (RNTCP)
Tuberculosis (TB) remains one of the world’s deadliest communicable diseases and also one of the world’s single biggest cause of death due to infection among adults. As per NFHS-3, TB is a leading cause of death among people who are HIV positive. However, with the available medicines and treatment process, most deaths from TB are […]
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 […]
Analysis of Health Budgets with a Special Focus On RCH and MCH Components of National Health Mission in Bihar and Rajasthan and Tamil Nadu

This study presents different aspects and perspectives of health expenditure in the states of Bihar, Rajasthan and Tamil Nadu, highlighting that public investments are critical and are the first step in improving healthcare system especially in rural areas or where the concentration of poor population is higher.
Promoting Inclusive Governance in Karnataka Through Budget Work

This project used budget analysis as a tool to try and improve governance practices within the State government, and improve the scope of the government’s inclusivity via consultation with the government and other municipal bodies.
An Analysis of Delhi Police Budgets and its Implications for Women Citizens

A micro-study of budgets of the Delhi Police, and its budgeting process, with a particular focus on linkages with the police response to crimes against women.
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 […]
Financial and Governance Challenges of Implementing Right to Education Act 2009 in Karnataka, India
The Right to Education Act (RTE) 2009 made education a fundamental right of every child, establishing norms to be made for physical and human capital schooling entitlements as well as the responsibilities of the school to the child. A large majority of schools did not fulfill these norms, with most of these schools being central […]
Analytical Study on the Criteria and Processes for Devolution of Plan Funds through Centrally Sponsored Schemes and Central Assistance

The study focused on the release, expenditure, and analysis of the inter-state distribution of 16 flagship Centrally Sponsored Schemes
(CSS) and Additional Central Assistance (ACA) to determine if desired results are being achieved.
Differential Financing for Untied Funds, ARS Corpus and AMG Funds in Public Health Facilities of Karnataka
Despite significant improvements over the last few decades, India faces a massive crisis in terms of its accessbility and affordability of healthcare for the general population. Alternative health financing solutions for the poor range between public health centres and unfit health insurance schemes. One attempt to increase the money spent in public healthcare lay in […]
Understanding Determinants of Own Source Revenue Mobilization (Monitoring Compliances) in Karnataka Gram Panchayats

The study analysed the determinants of own source revenue (OSR) of Gram Panchayats in Karnataka based on a sample survey of 128 gram panchayats.
Study on Micro Irrigation (Drip and Sprinkler) in Karnataka

The study analysed micro-irrigation (drip and sprinkler) in Karnataka, by crops and districts, under the National Mission for Micro Irrigation (NMMI). It investigated subsidies and best practices, offering policy recommendations.
Utilization of Untied Funds, RKS Funds and AMG Funds in Public Health Facilities in Karnataka

This study investigates the allocation and utilization of untied funds under National Rural Health Mission (NRHM) for different levels of public health facilities in two districts. Results indicate towards discrepancies between allocation and utilisation of funds.
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 […]
Municipal Finances in Karnataka

A study of municipal budgets and issues related to governance.
Estimation of Financial and Governance Challenges for Karnataka with the Implementation of Right to Education 2009

This study examines current allocations, expenditure, and institutional mechanisms in Karnataka’s elementary education system to gauge compliance with the Right to Education Act 2009, estimating fund needs and governance hurdles.
Strengthening Institutions to Improve Public Expenditure Accountability

CBPS partnered with the Global Development Network (GDN) for the project ‘Strengthening Institutions to Improve Public Expenditure Accountability’, with a focus on using tools to improve public expenditure accountability.
Budget Analysis of Public Expenditure in Education in Karnataka (1999-2000 to 2012-13)

This study looks into the real and nominal spending in all sectors of education, as well as established trends of wage and non wage expenditure.
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 […]
Expenditure on Education and Health at the Local Level: A Study in Karnataka

This study focused on tracking the expenditure on health and education by local governments in Karnataka. It also analysed the views of people at the offices (elected representatives and officers) to elicit their views and issues related to utilization of funds in the Health and Education sector.
A Preliminary Study on The Health Budget in Karnataka

The study analysed the expenditures of medical and public health in health-related sectors during 1960–2000.