This initiative, supported by the European Union in partnership with UNICEF, is part of the EU-UNICEF Public Finance Facility. The tool is designed to systematically identify, tag, and monitor budget allocations and expenditures for children at the LGU level—ensuring that public resources are effectively directed toward child-sensitive and child-focused programmes. During this time, regional and provincial oversight teams will be trained, and Public Finance for Children committees will be created to help manage public funds. In 2026, the tool will be introduced in all 80 provinces and 144 cities. In 2027, the tool is expected to reach all 1,600 municipalities nationwide, with data generated from its implementation used to inform evidence-based planning, budgeting, and prioritisation of programmes for children.