Budgets are one particular way in which actions by a city affect children, and so budget analysis forms an important aspect of child impact assessment. The Convention on the Rights of the Child requires States to implement economic, social and cultural rights of children "to the maximum extent of available resources". No state or city can determine how well it is fulfilling this obligation without detailed and accurate budget analysis, including a framework for examining how budget expenditures impact upon children.
As with all the building blocks for a Child Friendly City, a key purpose is to ensure that children are visible - in budgeting as in other government activities. Without that visibility, there is little hope of children getting the share that they have a right to.
Just as city government needs to act as an advocate for its children in relation to national laws, so it does in relation to national budgeting, ensuring that its children - and in particular disadvantaged children - are getting their fair - indeed 'maximum' - share of resources. Where the financing of key services like education and health is determined nationally rather than locally, city government will need to consider whether the distribution of resources is equitable and what it can do to redress inequalities or discrimination in the application of resources.
The budgeting process needs to be de-mystified and made accessible to children as to all citizens, and children and young people need to be consulted.
The CFC Secretariat has gathered a number of examples of children's budget at both local and national levels of government, and from low-, middle- and high-income nations.
Each example includes the following documents: