An autonomous research institute under the Ministry of Finance


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

Publication date

Jan, 2022


NIPFP Working Paper No. 368


Amandeep Kaur and Lekha Chakraborty


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. 
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