Analysis of the Children’s Budget: Exploratory study

The analysis of the children’s budget is a difficult process, often considered impossible. Nevertheless, the experience registered in other states, where similar endeavours were achieved, proved that, despite initially having a rather exploratory nature, these studies may provide critical information and may constitute a starting point for the creation of a more comprehensive framework of analysis. In addition, these experiences demonstrate that the analysis of a children’s budget is not an impossible process. The first chapter of this report describes the importance of such efforts, and includes examples of analyses carried out in various states such as UK, Jordan, India or South Africa.

This study has an exploratory nature, and analyses at national and local level three general fields – education, health and social welfare. The report includes information on the budgetary mechanisms and the main institutions involved, the available data on the amounts allocated and directly or indirectly spent for the benefit of children and, where possible, it also analyses a series of non-budgetary indicators related to the resources assigned to ensure the application of children’s rights to education, healthcare and protection. The period analysed was 2008-2014 (certain data were available only up to 2012 or 2013, facts mentioned within the contents of the report). This endeavour also proposes an analysis methodology specially drafted for the children’s budget applicable to the three fields.