Centre for Budget and Policy Studies (CBPS) is a research-based institution that was established in Bangalore, India, in February 1998, as an independent, non-partisan, not-for-profit society, registered under the Societies Registration Act. We work predominately in the areas of education, gender, governance, health and sanitation and we are located in one Indian state, Karnataka. While our engagement is high in this state, we work in many other states such as Orissa, Bihar, Gujarat and engage with regional and national policies. We have undertaken studies in many states in India including Karnataka, Kerala, Maharashtra, Rajasthan, Bihar, Jharkhand, and Orissa.