Vietnam has lacked budget studies, especially those involving children. Problems collecting data and a centrally planned economy are two of the reasons and the process of budget allocation remains unclear to most people. This study examines the budget for primary education at district level with emphasis on expenditure for children with disabilities (CWD). It also looks at utilisation of budgets and other financial resources for CWD in some primary schools that have inclusive education classes for CWD. Its purpose is to make children including CWD, more visible in policies and decision-making processes, especially those related to budget and resource allocations in Vietnam; to collect information and details on the process and structure of education budgets at district level; and to clarify the link between budget and policies related to children's (including CWD) rights to education. The report breaks down into three sections: the background concentrates on the description of legal frameworks, policies related to children, and general budgetary processes centrally; the second section focuses on the budget for primary education, analysing the budgetary process for education in general and for primary education in particular; the last part examines key budget issues and financial resources for inclusive education of children with disabilities in one particular district. The report concludes that districts should have a more active role in the budgetary process, not only in spending larger amounts on children with disabilities but by implementing the government’s commitment to inclusive education for children with disabilities.