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Item Budgeting for School Education in Chhattisgarh(CRY - Child Rights & You, 2018) Kundu, ProtivaThe landscape of fiscal policy and budgetary processes in India has witnessed a number of changes over the last few years. The 14th Finance Commission (FC) recommended increasing the share of states in the divisible pool of central taxes from the erstwhile 32 percent to 42 percent. On the other hand, the Union Government has pursued its fiscal consolidation by compressing expenditure, mostly on Central schemes in social sectors including school education. It is obvious that the new fiscal architecture will directly impact the public provisioning of education at the state level. In this changed fiscal space, this policy brief examines Chhattisgarh governments' policy response to school education and attempts to assess the impact of the 14th FC recommendations on the current level of public spending on school education and identify areas where more resources need to be invested.