Rather than introducing another budgeting methodology, the manual encourages a different perspective: viewing every stage of the budget process through the lens of children's rights. It demonstrates that budgeting for children is not about creating separate budget lines, but about ensuring that existing public spending is planned, implemented and monitored with children's well-being in mind.

As one of the manual’s contributors, Dr. Zlate Mehmedović, Director General of the Clinic for Physical Medicine and Rehabilitation in Skopje, puts it, “Children are not a budgetary cost, they are a nation`s greatest long-term asset.” He argues that spending on children should be seen as a strategic investment in human capital, economic resilience and sustainable development — and that child-focused budgeting is ultimately about “spending smarter”, based on evidence, transparency, accountability and measurable outcomes.

From principles to the budget cycle

The manual starts from a straightforward premise: protecting children’s rights is not only a legal obligation, but also one of the smartest long-term investments a country can make. Children rely heavily on public services, from healthcare and education to social protection, making public finance decisions directly relevant to their lives. It presents four complementary arguments for investing in children: an ethical argument, because children’s rights must be protected; an age-sensitive argument, recognizing childhood as a unique window of opportunity; an economic argument, linking investment in children with productivity and long-term growth; and a political argument, connecting child-focused investment with social cohesion and democratic governance.

The guide then takes MPs through the full budget cycle — from fiscal strategy and preparation to parliamentary approval, implementation, oversight and evaluation — translating complex public finance concepts into practical examples of where parliamentarians can influence decisions throughout the year.

Milesa Marjanović, Head of the Budget Department at the Ministry of Finance of the Republic of Serbia and a contributor of the manual, highlights its practical value for MPs: “The practical value of this handbook for MPs lies in providing them with a concrete and systematic tool for active participation in all phases of the budget cycle.” She notes that the handbook helps MPs better understand budget documentation, including budget programmes, activities, projects and economic classifications; more effectively analyse draft budgets and assess whether resources are aligned with established priorities; propose and assess amendments while considering their financial and programme implications; and monitor budget execution by comparing planned and actual spending and identifying deviations.

Making children visible in public spending

A central concept in the manual is child-responsive budgeting. A budget should not simply fund programmes involving children; it should provide adequate resources for the progressive realization of children’s rights, prioritize vulnerable groups and create clear mechanisms for transparency and accountability. This puts Parliament in a crucial position. MPs do more than approve the annual budget: they scrutinize government spending, monitor implementation, review audit findings and ask whether public money is delivering the intended results. Through legislation, oversight and public debate, they can keep children’s interests visible throughout the budget process.

Miroslav Bunčić, Independent Advisor at the Ministry of Finance of the Republic of Serbia and another contributor, points to budget preparation as a key opportunity. “The preparation of the Budget Law provides an important opportunity to ensure that children’s rights and their needs are reflected in public spending priorities.” The process, he explains, should connect available resources with policy priorities and expected results, while programme budgeting can make the link between allocations, government policies and outcomes clearer.

The manual also places Serbia’s budget process within the broader framework of international commitments. The UN Convention on the Rights of the Child and other international human rights instruments require governments not only to recognize children’s rights in law, but also to allocate sufficient resources to realize those rights in practice.

Parliament’s role matters

The manual itself is the product of institutional collaboration, bringing together the expertise of UNICEF, the National Assembly of the Republic of Serbia and CEF to strengthen parliamentary capacity and public financial governance.

For Aleksandra Tekijaški, in charge of Transformative Partnerships – Fundraising, Partnerships & Program Sustainability at CEF and a contributor of the manual, the message is clear: “Children's rights are not protected by legislation alone.” They are realized through policy implementation, institutional capacity and, ultimately, budget decisions.

That is why Parliament’s role goes well beyond approving budgets. It sets priorities, scrutinizes spending and holds the executive accountable for results. Since children rarely have a direct voice in budget discussions, Parliament has a particular responsibility to represent their interests. As Tekijaški puts it, “Strengthening MPs’ understanding of child-responsive budgeting strengthens parliament’s role as a guardian of children’s rights and long-term development.”

The manual’s message is ultimately simple: budgets are not just financial documents. They are expressions of a country’s priorities and values. Every allocation, programme and parliamentary decision can shape children’s opportunities, well-being and future. By helping MPs see that connection — and giving them practical tools to act on it — Budgeting Focused on Children’s Rights aims to support stronger institutions, better public finance and, most importantly, better outcomes for every child in Serbia.