Budgeting Approach Case Studies

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Social Investment Budgeting Case Studies

Some budgeting case studies that are pro-social causes/social investments and have yielded positive results include the budget of the government of Brazil in collaboration with UNICEF, the budget of the government of Wales, an EU member country, and the children centered budget of the government of India.



  • A "significant number of politicians" were recently jailed in Brazil for corruption. Several high profile officials currently face corruption charges in the country.
  • UNICEF, in partnership with the government of Brazil, has funded pro-social causes/social investments, where effectively budgeting funds have yielded positive results.
  • UNICEF Brazil recently advocated successfully for the government of Brazil to participate in the 5th International Seminar on Social Investment, which was held in Argentina. The event "provided an opportunity for exchanges of experience" and strengthening of partnerships with other countries on public budgeting as well as social protection.
  • Brazil has commenced the use of innovative systems to promote transparency as well as accountability in its "budgeting and expenditure process, in order to promote citizenship as well as to curb corruption."
  • The social causes that were of importance to UNICEF were aimed to "reduce inequalities and reach the most vulnerable," facilitate access as well as reintegrate of out-of-school children and adolescents back into Brazil's education system. UNICEF also aimed to raise awareness over the cause/risk of unnecessary C-sections and the benefits of spontaneous vaginal delivery (SVD).



  • The Brazilian country management team (CMT) closely monitored relevant management indicators to ensure high budget implementation rates and ensured the full utilization of grants that have expiry dates.
  • The team ensured a timely donor report submission with no outstanding direct cash transfers (DCT) advances for over six months.
  • The dissemination of regular reports for timely follow up and corrections to ensure that targets are met.
  • Ensuring the implementation of the Harmonized Approach to Cash Transfers (HACT) as well as a smooth implementation of eZHACT.


  • Funds raised by the private sector known as PSFR increased around 30%, reaching the sum of $12,753,625 and 7.9% increase in regular pledge donors.
  • Specialized programs for the highly excluded boys and girls were implemented at the national and sub-national levels.
  • The number of pledge donors improved from 240,000 to 259,000 (8% increase), representing a predictable as well as sustainable funding basis for 2018.


  • NGOs and CSOs working in Wales, an EU member country have achieved progress by making budgets more responsive to children’s rights through the identification of entry points for engagement with various branches of the government. The model which has been adopted by the Welsh government for child rights-responsive budgeting is also useful in "high-income countries" such as EU member countries and some "middle-income countries."
  • The National Assembly for Wales supports a budget system that promotes equitable public spending, higher quality of life, increased satisfaction, greater transparency from government, accountability, an increased level of public participation, as well as democratic and citizenship learning.
  • The National Assembly for Wales also monitors substantial variations in the levels of spending by local authorities as well as national health authorities.
  • Within the past decade, NGOs and CSOs in Wales raised awareness regarding child rights and child opportunities.
  • In 2012 the Welsh government (government of Wales) published a toolkit on implementing public budgeting with inputs from young people. In line with their commitment to the United Nations Convention on the Rights of the Child (UNCRC), Children, as well as young people's budgeting, have been identified as a priority for "Getting it Right."


  • Organizations like the Children and Young People Committee (CYPC) and Save the Children UK had voiced out their concerns that the Welsh budget composition was not indicating its analysis or effects on children as such, children’s rights were not adequately prioritized. It was challenging identifying what was spent on children and particularly vulnerable groups.
  • It was initially challenging to monitor whether allocations were reaching the attended beneficiaries. Faced with these legitimate concerns, the Welsh government commenced developing children’s budgeting tools and integrated its policy analysis into the performance-based budgeting cycle for improved accountability. Funds are now budgeted through a system with "increased transparency" and outcome monitoring.
  • For 2019-2020 the government of Wales budgeted £2.3 million for children’s social services aimed at supporting vulnerable children to prevent them from being taken into care.



  • This happened to be the first time any government within the United Kingdom had attempted to identify "spending on children, significantly contributing to transparency and accountability of public expenditures."
  • The process of introducing policy analysis from a child budget perspective and its linkages to performance-based budgeting has proved to be an excellent positive mechanism for targeting the fulfillment of children’s rights.



  • Faced with the above concerns, the Indian government committed to socioeconomic growth for the most miserable and most vulnerable of its population by expressing through the National Common Minimum Program, an outline that modifies its budget as related to public spending on key services like "education (raised by 6% of GDP in five years up to 2012)" and health care "(2% to 3% of GDP primary health care over the next five years up to 2012)"
  • The Indian government relied on support from Save the Children to commission a HAQ Centre for Child Rights and also developed a children's budgeting guide. "The Budget for Children Analysis, A Beginner's Guide." has been used to create some child-sensitive budgets successfully.
  • More than eight in every ten Indian children hope for a reduction in their school fees from the finance minister Nirmala Sitharaman’s first budget on July 05, 2019, according to a new survey conducted among 1,300 mothers all over India.


  • India's public funding available to children is managed and monitored through an analysis of the unions budget "undertaken from a child rights perspective."
  • The intervention aims at identifying and addressing shortcomings in policy and programming for children such as child malnutrition and infant mortality.


  • According to Save The Children, "India is an example of a relatively successful child budgeting exercise performed at both national and local level."
  • Through an analysis of a budget from a child-sensitive perspective in combination with program budgeting mechanisms, India effectively analyzed its resources spent on children, and also measured the "value for money," i.e., the results achieved with its given resources.
  • The case study proves that India is a "positive example of how" child budgeting serves as a tool for analyzing and examining the resources that both national and local governments allocate to their policies and services affecting child-rights sectors such as education, health as well as social protection.


  • "These two very different examples of how transparency and accountability in budgeting for children have been achieved provide interesting insights into the importance of close collaboration between governments at national and local levels in generating spaces for such work to take place. The Brazilian experience also suggests that, where there is political will to support such processes, civil society, including through the active participation of children, could play a useful role in monitoring how the government is meeting its commitments to children’s rights through the adequate allocation of funds to related priorities."
  • "Child-focused budget transparency and accountability in Brazil There have been two main ways in which budget transparency and accountability have been promoted in Brazil to improve child rights-related outcomes: 1) Online System to Monitor Federal Government Investments in Programmes for Children and Adolescents (SimIC). The SimIC provides updated information to track the federal government’s budgetary allocations to programmes dedicated to children and adolescents, enabling closer scrutiny of these resources and therefore promoting accountability."
  • "2) PB by children as a mechanism to promote local-level accountability. Following the success of PB initiatives in Brazil, the city of Barra Mansa, located in the state of Rio de Janeiro, launched the first Children’s Participatory Budget Council (CPBC) in 1998, to foster citizenship among children and teenagers aged 9—15 and strengthen the accountability of the municipal budget towards children. "
  • "Among a growing number of international initiatives to promote better fiscal transparency, accountability and reporting are three focused on promoting transparency in the extractive industries. These are relevant to our discussion given the contributions they can make to the budgets of resource-rich developing countries. Natural resource wealth was once glorified as a blessing for poor countries, but it has often contributed to poverty, violent conflict, corruption and repression. As such, monitoring how resources are used, expanding the fiscal space available for social sector spending and ensuring the financing of required policies and programmes, including those aimed at children, become important tasks. Below are a few examples:"
  • "The Country Office supported the Brazilian Government in South-South cooperation through ongoing exchanges with Ethiopia, Jamaica and São Tome & Príncipe. It facilitated the country’s first participation in the International Seminar on Social Investment, providing an important opportunity for the Government to exchange experiences with other countries on public budgeting and social protection for children. "
  • "Private sector fundraising (PSFR) increased around 30 per cent, reaching US$12,753,625. This growth was mainly generated by a 7.9 per cent increase in the number of regular pledge donors (reaching 259,000) and a 92.2 per cent increase in contributions from private companies. "
  • "UNICEF Brazil uses multiple mechanisms to track management indicators, audit recommendations and risk management. Indicators are updated regularly by all sections and circulated to country management team members for review as a standing item on the agenda. Performance areas that need special attention are highlighted and followed up. All external and internal audit recommendations were closed. The use of dashboards, score cards and management reports from InSight informed country office decisions and contributed to improve business workflows."
  • "Financial resources management UNICEF Brazil implemented US$14,950,732 as follows: Institutional Budget: US$576,969; Regular Resources: US$916,798; Other Resources: US$13,156,283; Other ResourcesEmergency:US$185,029; FAF (Greening Fund): US$8,694 and FGF (Greening Fund): US$ 6,959."
  • "As UNICEF Brazil strongly relies on private-sector fundraising income to implement its country programme, it is key that income projections are realistic and closely monitored by the country management team to ensure appropriate decisions and timely adjustments. In September, the team had to readjust overly optimistic earlier calculations, and decided that fund commitments will be based only on already guaranteed funding rather than unconfirmed projections. "