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Undertaking an Analysis of Public Spending on Children and Preparing a Child Budget in India: A step-by-step manual

07 Dec 2020


Author: CBPS

Funding Partner: UNICEF New Delhi

Abstract

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, priorities, and policies. The manual is a result of a long engagement with this issue in terms of actually carrying out such analyses for different Indian states and also providing assistance to state governments to develop a Child Budget. The manual has been divided into three parts:

Part A
Deals with the issues of WHY and WHAT. It is important to understand the history, the rationale behind a particular exercise, and the concepts that are being used. We explain the concepts in simple terms and with examples to make it easy for all kinds of users to connect with them. This part is important for understanding the context and for gaining a conceptual clarity that is needed for the application of mechanics!

Part B
Describes the process, therefore answering the question of HOW. It introduces the budget document and processes, and it explains the entire process with illustrations drawn from various Indian states. This part describes the steps and provides a menu of ‘simple to complex’ options that are possible for carrying out such an analysis.

Part C
Discusses the institutionalisation of this practice in the states. Using some real-life examples, this part provides guidance in terms of the choices that respective states can make while deciding to prepare, present, and use Child Budget as a policy tool.

Undertaking an analysis of public spending on children and preparing a Child Budget in India: A step-by-step manual. Centre for Budget and Policy Studies and UNICEF India.

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