Introduction

Under the federal structure, Athabis Municipality, located in the western region of Dailekh district, has provided integrated services to its local residents. Supported by Save the Children’s SIDA-funded SANKALPA Project and implemented through Everest Club, Dailekh, a comprehensive five-year analysis of budget allocations and expenditures for child-centered services was conducted for fiscal years 2077/078 to 2081/082.

Budget Analysis Methods

This budget analysis centers exclusively on the Palika's capital budget over a five-year period. A thorough approach was taken, involving a detailed review and analysis of municipal policy documents, annual policies, programs, plans, and financial reports from the SuTRA system.

Key Budget Insights

• Budget allocation for child-focused sectors ranged from 2.04% to 4.40% over the years.
• 100% of allocated child budgets were utilized in the last two years, but overall funding declined.
• Physical infrastructure received the highest share of funds, with minimal allocation for child participation.
• Despite policy efforts, CFLG expansion beyond Ward No. 4 has been slow.
• Efforts in child protection emphasized combating abuse and violence.
• Child clubs exist in all nine wards, but their involvement in governance is limited.

Key Recommendations

• Increase capital investment in child-centric areas.
• Set a minimum allocation benchmark for child-related budgets.
• Ensure child participation in planning and governance.
• Develop a dedicated children’s fund for sustainable initiatives.
• Strategically partner with stakeholders to boost child-focused resources.