A/HRC/31/33 stated that, in allocating resources to children, the main challenge is to spend purposefully and cost-effectively, whether at the local or the national level. A. Formal accountability 26. Internal and external financial oversight mechanisms provide essential safeguards in ensuring that public funds are spent as intended and in holding actors accountable. States should strengthen the role of parliament, supreme audit institutions, independent human rights institutions and ombudspersons for children to keep governments accountable for their investment in children. In particular, the role of audit institutions in scrutinizing the use of public funds is vital in providing essential oversight at the different stages of the budget cycle. Civil society organizations can play an important role in the effectiveness of these institutions. In the Philippines, for example, the Commission on Audit has established the Citizen’s Participatory Audit, a programme by which the ‘Commission, in partnership with civil society organizations, forms special audit teams and conducts value-for-money audits of selected government projects.21 27. Similarly, parliaments themselves can provide important oversight of the use of public funds. In order to fulfil this function, they need sufficient time to review budget proposals and an adequate understanding of the budget cycle, together with knowledge and a focus on children’s rights. For example, to help the legislature to understand the budget process, in South Africa the Institute for Security Studies has published the “Budget Guide for Members of Parliament”. To ensure coordination on child rights issues, some legislatures have established specific committees on children: in South Sudan, for example, health, education, social welfare and child protection budgets have increased largely through the influence of a parliamentary lobby group for children and training of parliamentarians by a non-governmental organization.22 28. Authorities at the subnational level are equally accountable for their spending. An example of good practice can be seen in Mexico, where the Government presents a quarterly newsletter on children’s rights in the budget, which contains an analysis of spending disaggregated by right, sector and ministry, and between levels of government. 23 Given that in Mexico more than 50 per cent of resources for children are allocated at the subnational level, local governments learn about good federal practices and appreciate the importance of investing in children and in building efficient, effective budgets thanks to the support and advocacy of partners such as UNICEF. As a result, in 2013, the state budgets of Chiapas and Yucatan were compiled with information specifically relating to children. To facilitate continuous monitoring of federal and subnational funds, UNICEF has created a website with information aimed at promoting transparency and accountability. 24 B. Child-centred social accountability 29. In addition to formal accountability institutions, social accountability mechanisms can be used by children and adults to hold public officials and service providers to account for their commitments to children, including in relation to public spending and service delivery. Social accountability involves direct engagement between duty bearers and right 21 22 23 24 8 International Budget Partnership, Open Budget Survey 2015, p. 45. Save the Children, “Investment in Children – Investment in Everyone”, Child Rights Governance Global Initiative, 2014, pp. 11-12. UNICEF, Inversión pública en la infancia (see footnote 15). Ibid.