CRC concluding observations 2016, paragraph 13

In accordance with article 4 of the Convention and targets 10.2 and 10.4 of the Sustainable Development Goals, the Committee urges the State party to allocate the maximum extent of available resources for the implementation of children’s rights, with a special focus on eradicating child poverty and reducing inequalities within and across all jurisdictions. In that endeavour, the Committee recommends that the State party: (a) Utilize a child-rights approach in the elaboration of the State budget, by implementing a tracking system for the allocation and use of resources for children throughout the budget. (b) Ensure transparent and participatory budgeting through public dialogue, including with children. (c) Define budgetary lines for children in disadvantaged or vulnerable situations that may require affirmative social measures and make sure that those budgetary lines are protected even in situations of economic recessions. (d) Regularly conduct child rights impact assessments of budget and economic decision-making processes and outcomes, including austerity measures, in areas that are directly or indirectly related to children’s rights. (e) Establish mechanisms to monitor and evaluate the adequacy, efficacy and equitability of the distribution of resources allocated to the implementation of the Convention.