Covid19 and Public Finance for Children: A case study of State of Odisha, India

Amandeep Kaur () and Lekha Chakraborty ()
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Amandeep Kaur: National Institute of Public Finance and Policy
Lekha Chakraborty: National Institute of Public Finance and Policy

Working Papers from National Institute of Public Finance and Policy

Abstract: Against the backdrop of covd-19 pandemic, the paper analyses the budgetary allocations pertaining to children, for the state of Odisha. The State of Odisha is consistently using Public Financial Management (PFM) tools for human development to ensure budget transparency and accountability. Our findings suggest that Odisha spent around 5 per cent of GSDP on child budgeting during 2019-20 to 2021-22. The fiscal marksmanship analysis and the PEFA scores of sector-specific child budgeting reveal deviation between budget estimates and actuals in a few sectors. Higher budgetary allocation for children per se does not translate into higher actual spending. Strengthening budget accountability is therefore crucial for better human development outcomes for children.

Pages: 54
Date: 2022-01
New Economics Papers: this item is included in nep-his
Note: Working Paper 368, 2022
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Citations: View citations in EconPapers (2)

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