Public finance for children
Supporting governments to make domestic resources and budget processes work better for children

In the Eastern and Southern Africa region, UNICEF’s work on public finance is guided by a simple framework to identify opportunities and prioritize activities at the country level.
For sectors that matter most for children, this includes:
- Measure and monitor investment;
- Maximize the impact of investment; and
- Increase investment.
The most common analytical tools can be broadly mapped to these three areas (see below). Click on any of the corresponding tools below to be taken directly to country examples. Public finance studies developed by the regional office can also be accessed here.
Resources
Measuring and monitoring
Measuring and monitoring
Budget briefs
Thematic budget analyses
Angola
Bottleneck Analysis of the WASH Sector (2023)
Eswatini
Climate Landscape Analysis for Children (CLAC) in Eswatini (2023)
Lesotho
Absorption Capacity of the Ministry of Health Budget in Lesotho (2019)
Madagascar
The potential impact of the COVID-19 pandemic on children in Madagascar (2021)
Social Protection Budget Analysis (2018)
TrackFin WASH Budget Analysis (2018)
Malawi
Immunization and Nutrition Supplies Budget Process Mapping (2021)
Budget Scoping on Programmes and Interventions to End Child Marriage in Malawi (2020)
Immunization and Nutrition Supplies Budget Process Mapping (2020)
Mozambique
WASH Expenditure Analysis (2016)
Namibia
Strengthening Health Procurement for Impact (2021)
Tanzania
Social Protection Budget Analysis in Zanzibar (2018)
Uganda
Absenteeism: Key Driver of Poor Performance in Primary Education (2016)
Key Barriers to Reducing Mother-to-Child Transmission of HIV-AIDS (2016)
Key Determinants to Improved Handwashing (2016)
Zimbabwe
High Level Policy Dialogue on Healthcare Financing in Zimbabwe (2021)
Citizens budgets
Madagascar
Citizens Budget (for years 2016-2019, including Execution reports)
Mozambique
Citizens Budget (for years 2015-2018, including Citizens Account of the 2017 Budget)
Rwanda
Understanding the 2020/2021 National Budget (2020)
Somalia
Citizens Budget (2018)
South Sudan
Citizens Budget (for years 2018-2019)
Zimbabwe
Citizens Budget (2019)
Open Budget Survey
Budget transparency and accountability
Malawi
Public Finance for Children Country wide Strategy (2019)
Child Responsive Budgeting Checklist at District Level (2018)
Parliamentary Guide on Public Finance for Children (2018)
Mozambique
The Parliament and Children (2018)
Rwanda
Training of Youth in Participatory Planning and Budgeting (2018)
Tanzania
Decentralization and Local Governance Support Strategy (2018)
Maximizing impact
Public Expenditure Reviews (PERs)
Angola (2023)
Botswana (2019)
Burundi (2018; 2017)
Kenya (2017)
Lesotho (2017)
Madagascar (2015; 2014)
Malawi (2021; 2020)
Namibia (2017)
Tanzania (2018; 2014)
Zambia (2021)
Public Expenditure Tracking Surveys (PETS)
Lesotho
Public Expenditure Tracking Surveys Guide (2022)
Health (2017)
Madagascar
Education (2021)
Uganda
Health (2019/20)
Value for money and equity analyses
Botswana
Evaluation of the Vulnerable Grouped Feeding Programme (2019)
Ethiopia
Assessing value for money on DFID Water Supply and Sanitation Programme (2015)
Lesotho
Budget Absorption Capacity Brief (2019)
Madagascar
Analyzing Budgetization and Monitoring of Immunization Expenditures (2020)
Benefit Incidence of Fuel Subsidies (2016)
Malawi
Efficiency of Public Spending on Health and Education (2018)
Mozambique
Strengthening the Evidence on the Correlation between Fiscal Equity and Social Outcomes for Children (2020)
Vaccine Cost Savings (2018)
Analysis of the Budget Allocation Criteria used by the Government of Mozambique (2017)
Analyzing the value for money of PRONASAR Common Investment Fund (2015)
Namibia
Positive Deviant Schools (2016)
Uganda
Equity Atlas Training Card (2018)
Zambia
Analyzing the value for money of DFID WASH Programme (2015)
Public financial management
Increasing
Costing and financing studies
Burundi
WASH Financing Assessment (2019)
Eswatini
WASH Financing Assessment (2019)
Ethiopia
Costing of the Proposed Nutrition Provisions for the Fifth Phase of the Productive Safety Net Programme (2021)
Costing and Financing Child-centred SDGs in Ethiopia (Report) (Policy brief) (2018)
Kenya
UNICEF and WFP Discussion Paper on Transfer Values
Child Protection Costing Tool (2018)
An Investment Framework for Nutrition (Report) (Knowledge brief) (2016)
Education sector expenditure and future cost scenarios under curriculum reform (Report) (Policy brief) (2016)
Lesotho
Costing of the Child Grant Programme (2014)
Madagascar
Costing community health services (2017)
Malawi
Costing Quality Secondary Education for all Children (2018)
Mozambique
Financing Social Sectors (2014)
Costing Social Sectors (2014)
Uganda
Innovative Financing Scoping Study for the Social Sector (2020)
WASH Financing Assessment (2019)
Zimbabwe
WASH Financing Assessment (2019)
Fiscal space analyses
Angola
Fiscal Space for Children: An Analysis of Options in Angola (2018)
Botswana
Fiscal Space for Children: An Analysis of Options in Botswana (2018)
Burundi
Case Study – Burundi Fiscal Space Analysis (2017)
Comoros
Fiscal Space for Children: An Analysis of Options in Comoros (2018)
Eswatini
Fiscal Space for Children: An Analysis of Options in Eswatini (2018)
Kenya
Case Study – Kenya Fiscal Space Analysis (2017)
Lesotho
Fiscal Space Analysis in Lesotho (2017)
Madagascar
Fiscal Space for Children: An Analysis of Options in Madagascar (2018)
Malawi
Fiscal Space for Children: An Analysis of Options in Malawi (2018)
Mozambique
Fiscal Space Analysis (2019)
Fiscal Space and Financing Scenarios in the Context of the Resource Boom (2014)
Namibia
Fiscal Space for Children: An Analysis of Options in Namibia (2018)
Rwanda
Fiscal Space Analysis in Rwanda -Main Report (2022)
Fiscal Space Analysis in Rwanda - Brief (2022)
Fiscal Space Analysis in Rwanda - Short Brief (2022)
Fiscal Space Analysis in Rwanda – Main report (2018)
Fiscal Space Analysis in Rwanda – Summary note (2018)
South Africa
Fiscal Space for Children (2021)
Fiscal Space Analysis in South Africa (2017)
Tanzania, United Republic of
Case Study – Tanzania Mainland Fiscal Space Analysis (2017)
Uganda
Revenue performance in the West Nile Sub-region of Uganda (2022)
Fiscal Space Analysis in Uganda (2018)
Uganda Social Policy Outlook (2018)
Zambia
Political Economy and Fiscal Space Analysis in Zambia (2016)
Investment cases
Botswana
Investment Case for Nutrition (2019)
Burundi
Cost–Benefit Analysis of Investments in Early Childhood (2021)
Investment Case for Adolescent | English (Report) (Summary) (2020)
Investment Case for Adolescent | French (Report) (Summary) (2020)
Eswatini
Investment Case for Sustainable Energy in Health and Education Facilities (2023)
Ethiopia
Cost-Benefit Analysis of Cash Transfer Programme (Report) (Policy brief) (2016)
Kenya
An Investment Framework for Nutrition (Report) (Policy brief) (2016)
Lesotho
Cost of Hunger (2018)
Rate of Return on Social Protection Investments (2016)
Madagascar
Cost–Benefit Analysis of Value-Added Tax Exemption for Soap (2021)
Investment Case for Nutrition (Report) (Summary) (2017)
Investment Case for Education (Report) (Summary) (2016)
Investment Case for WASH (Report-2015) (Summary-2016)
Investment Case for WASH (Summary-2019)
Mozambique
Investment Case for Health (RMNCAH) (2017)
Namibia
Cost of Inaction ECD study (2019)
South Africa
Investment Case for ECD (2016)
Investment Case for HIV and TB (2016)
Tanzania
Cost Benefit Analysis of Tourism in Zanzibar (2018)
Uganda
Investing in the Future: A Cost-Benefit Analysis of Pre-Primary Education in Uganda (2023)
Investment Case for ECD (2020)
Investment Case for Social Protection (2016)
Zimbabwe
Investment Case for Youth (2016)
Local governance and financing