Abstract

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 exclusive to children and those that benefit children among broader target groups.

The analysis reveals significant variations in FPEC across the states, influenced by differing socio-economic contexts and policy priorities. Kerala and Maharashtra lead in per capita expenditure, while Rajasthan shows the highest growth rate in FPEC. The report highlights the sectoral distribution of expenditure, noting a predominant allocation to education, followed by health, nutrition, and protection.

Key findings indicate that incorporating CIE alongside CSE provides a more holistic understanding of public investment in children’s welfare. This approach uncovers additional spending in sectors like health and technical education, which are partially attributed to children. The study underscores the importance of detailed accounting practices for child-related expenditures to enhance policy formulation and resource allocation.

Recommendations include adopting a hybrid approach of annual CSE analysis with periodic CIE evaluations to maintain comprehensive tracking of child-specific and child-inclusive expenditures. The report advocates for targeted budget codes to streamline the monitoring of expenditures and better address the diverse needs of children across different age groups and socio-economic backgrounds. This strategy aims to optimise public spending, promote equitable development, and support the rights and well-being of children in India.

Madhusudhan Rao B.V., Susmitha M. V., Shiboni S., Lekshmi P. T., Deepa K. S., and Jyotsna Jha. (2020), Full Public Expenditure on Children. Centre for Budget and Policy Studies and United Nations Children Fund, India.