A/HRC/28/33 Contents 2 Paragraphs Page I. Introduction ............................................................................................................. 1–2 3 II. Investment in children: overview ............................................................................ 3–6 3 III. International legal framework ................................................................................. 7 – 23 4 A. Right to equality and non-discrimination ....................................................... 14 – 15 5 B. Best interests of the child ............................................................................... 16 – 17 6 C. Right to survival and development ................................................................ 18 – 19 6 D. Right to participation ..................................................................................... 20 – 23 6 IV. Generating revenue for the realization of children’s rights ..................................... 24 – 30 7 V. Child rights-based budgeting and spending ............................................................ 31 – 51 9 A. Budget preparation and formulation ............................................................... 31 – 33 9 B. Budget enactment and the allocation of resources .......................................... 34 – 36 9 C. Budget execution: implementation and spending ........................................... 37 – 39 10 D. Accountability: monitoring, evaluation and audit ........................................... 40 – 51 11 VI. Role of the private sector ........................................................................................ 52 – 53 13 VII. Obligations of international assistance and cooperation ......................................... 54 – 56 14 VIII. Examples of good practice ...................................................................................... 57 – 65 15 IX. Conclusions and recommendations ......................................................................... 66 – 67 16