A/HRC/31/33
that original grant every four weeks. This success is the result of strengthening internal
organizational structures and processes and of building accountable relationships with
external partners, and helping to develop a social contract between citizens and the State.42
B.
Financing for development and the 2030 Agenda for Sustainable
Development
54.
On 25 September 2015, the Governments of the international community adopted
the ambitious and transformative 2030 Agenda for Sustainable Development, 43 including 17
Sustainable Development Goals and 169 targets, and agreed to implement the Agenda in a
manner consistent with obligations of States under international law. Prior to its adoption,
Governments had affirmed that the Agenda should be underpinned by equally ambitious
and credible means of implementation, including financial means. 44 Central to this was the
strengthening of public policies and regulatory frameworks, and the development of
effective, accountable and inclusive institutions at the international, national and
subnational levels to enable the effective, efficient and transparent mobilization and use of
resources.45
55.
The Addis Ababa Action Agenda entails a commitment to strengthen national
control mechanisms, such as supreme audit institutions, and to increase transparency and
equal participation in budgeting processes. In doing so, the Heads of State and Government
participating in the Third International Conference on Financing for Development noted
that greater transparency was essential, and could be provided by publishing timely,
comprehensive and forward-looking information in a common, open, electronic format. 46 In
particular, they recognized that investing in children and youth was critical to achieving
inclusive, equitable and sustainable development for present and future generations, and
also the need to support countries that face particular challenges to make adequate
investments in this area.
X. Conclusions and recommendations
56.
The good practices described in the present report demonstrate some of the
steps that States, in all regions and at all levels of economic development, have taken
to fulfil their obligations to invest adequately in the rights of children. It is important
to note that the practices have been established in various contexts of development,
showing that more developed countries have as much to learn from developing
countries as vice versa. Nevertheless, there is still a long way to go before States make
sufficient, effective, efficient and equitable investment in accordance with the
provisions of the Convention on the Rights of the Child.
57.
States should continue to promote real change in the way public resources are
mobilized, ensuring that budget allocations are equitable and effectively spent,
monitored and evaluated to realize the rights of the child. In this regard, highlights of
the good practices may include:
42
43
44
45
46
McNair et al, Tackling Tax and Saving Lives (see footnote 3), p. 23.
General Assembly resolution 70/1.
General Assembly resolution 69/313, annex, para. 2.
Ibid., para. 5.
Ibid., para. 127.
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