A/HRC/28/33 VIII. Examples of good practice 57. Since 2000, the HAQ Centre for Child Rights has undertaken budget for children work in India, disaggregating the various heads of account in the overall union and State budgets to show the allocations made specifically for programmes that benefit children, and determine how changes in financial allocation have an impact on their lives. Following this approach, in 2008, the Government of India announced a separate statement on children in the Finance Bill, and now provides itemized information in its budget on provisions for expenditure on schemes that are aimed at the welfare of children.45 58. The Office of the Children’s Commissioner for England has undertaken a child rights impact assessment of budget decisions, with the aim of identifying the impact of budgetary decisions on the realization of children’s rights in England. The assessment comprises an analysis of the impact of tax, tax credit and welfare benefit changes, as well as changes to spending on public services, and disaggregates its findings according to children in different types of families. 46 59. From 2009 to 2013, Germany undertook a comprehensive evaluation of marriage and family-related benefits, including the target of “child promotion and well-being”. Within the framework of the evaluation, most of the State’s marriage and family-related benefits were revisited to determine what contribution they made to children’s well-being. A basic concept for measuring the well-being of a child was developed and also used in evaluating the benefits. 60. In Nicaragua, a “friends of children” network of municipal Governments was established, comprising 81 per cent of all municipalities. Children engage with the network to develop and resource policies on children based on their own analysis of available information. In just over eight years, their participation has helped to bring about an average 92 per cent increase in municipal investment in children in the municipalities concerned.47 61. In the United Republic of Tanzania, Save the Children has supported children in establishing more than 900 children’s councils in seven districts. More than 25,000 children come together to learn about their rights and influence national and local decision-makers. In preparation for the 2011/2012 budget, children met with district officials to present their budget priorities, and their participation helped to increase budget allocations to benefit school feeding programmes, the construction of hostels to enable students to attend secondary education, and the recruitment of additional teachers.48 62. In Nepal, the Ministry of Local Development has implemented a framework for child-friendly local governance, including additional block grants for child-friendly spending and enhanced coordination and collaboration among sectoral line agencies, local 45 46 47 48 HAQ Centre for Child Rights, “Budget for Children” (available from www.haqcrc.org/budgetchildren). Office of the Children’s Commissioner, “A Child Rights Impact Assessment of Budget Decisions: including the 2013 Budget, and the cumulative impact of tax-benefit reforms and reductions in spending on public services 2010 – 2015”, June 2013. See Accountability and Transparency for Human Rights Foundation, International Budget Partnership and Save the Children, Turning children’s rights into children’s realities – Why open, inclusive and accountable budgets are important for children, 2013. Ibid. 15