A/HRC/34/27 through progressive tax and non-tax revenues. In order to allocate the maximum available resources for investment in children it is vital that States take all necessary measures to combat corruption, illicit financial flows and tax avoidance, including through global partnerships and cooperation. As specified in the general comment No. 19 of the Committee on the Rights of the Child and in target 16.5 of the Sustainable Development Goals, States must either seek or provide international cooperation in accordance with their national resources. International development assistance and cooperation will continue to make an essential contribution to mobilizing the resources needed, and States must honour their commitment to allocate 0.7 per cent of their gross national income for this purpose (see A/HRC/28/33). Targeted investment strategies to reach all children 47. In implementing the 2030 Agenda, States must make equitable investment in all children within their jurisdiction the priority in budget and fiscal decision-making, ensuring prioritization of the rights of the most excluded groups of children first, without discriminating against any child or group of children. Where resources are limited children’s rights should be given precedence, with special funds directed towards the most marginalized and vulnerable groups of children and families, in accordance with the international obligations of States in this regard (ibid.). Promoting transparent, participatory and accountable public finance management systems 48. Public finance management systems must be transparent and accountable on the basis of both internal and external monitoring and audit processes, which include compliance measures and mechanisms for remedy and redress. States should enable public budget monitoring by civil society, including by children themselves. Key budget documents should be made public during the annual budget cycle in a timely manner and financial systems should be designed in a manner in which clear and transparent budget lines for spending on children, including those in vulnerable situations, are specified. Information should be disaggregated to enable stakeholders to identify and track budget line items intended to benefit children. 16 Additionally, children should be empowered to track and provide views on public expenditure in accordance with their evolving capabilities and States should ensure child-friendly, age-appropriate and safe mechanisms for them to provide such input. Investment in essential services, prioritizing children at risk of exclusion 49. The enjoyment of economic, social and cultural rights should be guaranteed to the maximum extent of available resources, taking into account first and foremost the best interests of the child.17 Universal access to essential services is crucial for all children, and particularly those in marginalized or vulnerable situations. In most contexts there is a need to increase investment in inclusive, quality essential services and to prioritize programmes that lead to the strongest outcomes for children, such as comprehensive early childhood interventions. Levels of investment should be monitored, focusing in particular on investment in excluded groups of children. 18 16 17 18 See A/HRC/28/33 and Committee on the Rights of the Child, general comment No. 19, para. 84. See Committee on the Rights of the Child, general comment No. 14. See Committee on the Rights of the Child, general comment No. 19, para. 47. 13