A/HRC/27/31 (b) Meet the WHO-recommended minimum health expenditure per capita27 and prioritize child health in budgetary allocations; (c) Increase the budget and expenditure to address child mortality and morbidity, and their underlying determinants, over time, using interim benchmarks and targets to demonstrate progress, in line with the principle of progressive realization; (d) Focus investment on the populations of children that are most marginalized and discriminated against; (e) Reduce reliance on direct, out-of-pocket payments, increase the level and share of revenues channelled through prepaid and pooled mechanisms, and use the pooled funds to cover health-care costs for economically disadvantaged children; (f) Implement rights-based budget planning, monitoring and analysis, as well as impact assessments of how investments, particularly in the health sector, may improve child health and survival outcomes; (g) Identify insufficiencies and bottlenecks in child health budgeting and the disbursement of funds and take appropriate remedial action as required; (h) Ensure sufficient transparency in budgets relating to child health to allow effective and participatory tracking of the flow of resources, including budgeting, allocation and expenditure, and its timeliness, from the national ministry of health through all levels down to health facilities. E. Implementation 57. Ensuring access to interventions, services and medications for child health requires action across the health sector, and also beyond it to encompass efforts in other sectors to address the underlying and structural determinants of child mortality and morbidity. Multisectoral action is required that fully conforms with international human rights standards and principles with regard to both its desired outcomes and its implementation processes. 58. States have an obligation to ensure for all children and caregivers the availability, accessibility, acceptability and quality of all facilities, goods and services relating to child health and survival, including services outside the health sector. Special attention may be required to reach the most marginalized child populations, in order to fulfil the obligation of immediate application of the principles of equality and non-discrimination. 59. States are required to: (a) Build the capacity of duty-bearers to fulfil their obligations and of children, parents and other caregivers to understand and claim their child health- and survival-related rights; (b) Ensure that health workers are adequately trained in child health and child rights, supervised and mentored; (c) Provide access to essential interventions for addressing child mortality and morbidity28 as well as other interventions outside the health sector to address underlying determinants; 27 WHO. “Spending on health: A global overview”, Factsheet No. 319, April 2012. 13