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UNICEF Social Inclusion, Policy and Budgeting

UNICEF in action

Social budgeting and public finance

The following publications and links include lessons-learned, models and helpful information on social budgeting from around the world.

East Asia
This publication contains two reports, The Budget System and Fiscal Transfers by Mei Hong and Wang Xiaolin and Public Expenditure in the Education and Health Sectors by Wang Xiaolin. The reports present the research finding on China's budget system and the financing of services for children. 

Child Benefits and Poverty Reducation: Evidence from Mongolia's Child Money Programme analyses the extent to which Mongolia’s Child Money Programme, a conditional cash transfer programme for families with children, contributes to poverty reduction and the improved well-being of children in an efficient, affordable and sustainable manner.

Eastern and Southern Africa
Social Budgeting: Investing in Kenya's Future summarises reports prepared to conceptualise and implement the initiative, including the concept of dual budgeting and research and analysis carried out at the district and national levels. It is meant to provide conceptual guidance to countries that wish to design and undertake similar exercises.

The paper Social Budgeting in Kenya contends that budgeting allocations are not independent of budgeting processes, and urges that institutions for participatory budget preparation be established. 

Provincial Budget Allocations in the Health, Education and Water Sectors: An Analysis 2003-2006 aims to collect and present key data detailing budgetary allocations for the sectors of health, education and water and to analyse this data as well as past and current budgetary processes to understand the allocation patterns across provinces.

Child Poverty in Mozambique and Budgetary Allocations examines the situation of childhood poverty in Mozambique by using a deprivations-based measure of childhood poverty (as opposed to the official consumption-based measure) and asks whether budgetary allocations by the Government of Mozambique are favourable to reducing childhood poverty.

The Analysis of the National Budget report offers a comprehensive analysis of national budget prioritisation and allocations for children and women centred areas.

Latin America and the Caribbean
Since 2005, the UNICEF country office in Argentina has been creating reports on social budgeting, working jointly with the Ministry of Economy of Argentina to implement the results. The reports are comprised of in-depth analysis of the evolution of social expenditures on children at national, provincial and local levels between 1995-2007. See the 2005 and 2006 reports (in Spanish) for complete information on assessing the national budget toward children.

The Handbook for Orientation of Citizens toward Participation in the Public Budget (in Spanish) describes the different stages of the budgetary process, the current practices applied in these stages and the existent opportunities for participation. The manual is focused on social investment in children and adolescents.

The social investment in children website (in Spanish) holds data regarding public expenditures directed to children in Argentina, and includes flexible and dynamic queries. 

UNICEF Brazil recently launched the Children's Investment Bullein, which serves to further increase government transparency in regards to the percent of the federal government budget devoted to children and adolescents, while also strengthening civil society’s ability to monitor these spendings. The Bulletin can be downloaded in Portuguese from the UNICEF Brazil website.

Read the transparency bulletin (Spanish) and the budget observatory (Spanish).

The Social Investment for Children Initiative site aims to build national capacity to ensure that social investment is consistent with agreed national priorities for children. 

The Social Expenditures in the Budget site was created to share simple, accessible and transparent information about social expenditures in the national budget. 

South Asia
Child Budgeting in India: Analysis of Recent Allocations in the Union Budget contains analysis of the budget in India for the past five years. The booklet is an important contribution to disseminating analysis and information on child budgeting with a view to improving awareness and stimulating debate on the way forward for children in India.

Public Resources for Children in India: A Study of the Budgets of Rajasthan presents an analysis of Rajasthan budgets through the child lens, as children constitute nearly 40 percent of India's population.

West and Central Africa
The 2009 Budget and Issues Relating to Women and Children Welfare is a joint study between the Centre for Budget Advocacy of the Integrated Social Development Centre and UNICEF Ghana on the 2009 budget and its implications for women and children.

The Analysis of the 2010 National Budget and Economic Policy Statement of the Government of Ghana to Determine Gaps and Opportunities for Women and Children looks at the gaps and opportunities for promoting women and children rights through the budget.



Documents and publications

Country and regional highlights