Cornerstone Economic Research cc was established in August 2001 to provide consulting and training services to the public sector and other institutions on intergovernmental fiscal relations, public finances, institutional design, monitoring and evaluation, and the costing of policies and legislation – with an emphasis on those relating to children. Our primary focus is South Africa. However, we are increasingly working in other countries as well, where our experience and understanding of developing country dynamics are relevant. To date we have worked in Lesotho, Mongolia, Rwanda, the Maldives, Sudan, Uganda and Yemen.