A/HRC/28/33 able to identify the proportion of its budgets allocated to children, both directly and indirectly.27 This does not imply that there should be a separate budget for children, but rather that budgets should be presented in such a way that specific allocations to children can be identified. 36. Each government department should incorporate children’s issues into their respective portfolios, and reflect their commitment to children’s rights through corresponding policy orientation and budgetary allocation. 28 There is a need for continuity and coordination between different ministries and at the different levels of government. In many States, essential services for children are provided at a local rather than a federal level, and States must ensure that devolved authorities have the necessary financial, human and other resources to discharge their responsibilities effectively. States should establish safeguards to ensure that decentralization or devolution does not lead to discrimination in the enjoyment of rights by children in different regions. 29 Where powers are delegated, States should ensure that officials at lower levels of government are aware of children’s rights and how these must be taken into account in fiscal decision-making. C. Budget execution: implementation and spending 37. While adjustments in budgets are often necessary, large discrepancies might indicate that the budget was unrealistic and not based on systematic assessment; that funds have been directed away from the programmes for which they were intended; that implementing agencies have failed to reach the beneficiaries targeted; or that there are significant administrative or treasury problems affecting budget execution. The actual expenditure of a budget is an indicator of the fulfilment of its commitment, as laid out in its budget allocation. 38. In the process of public spending, States should ensure that all children, and in particular those who are most vulnerable and marginalized, are reached. Wherever possible during in-year spending and in delivery of public services, children and other community members should be engaged to ensure the participation, ownership, accountability and sustainability of interventions. To facilitate community engagement, spending information should be made public available in a timely manner, and public accountability and oversight mechanisms, feedback and complaint processes should be put in place to allow for more effective citizen engagement and to strengthen transparency and accountability. All officials should be appropriately trained on how to respect, protect and fulfil children’s rights. 39. Child-sensitive budget planning, monitoring and expenditure tracking is important to allow for an assessment of whether the amounts allocated are used for their intended purpose. A robust budget classification system that allows the tracking of spending along administrative, economic, functional, and programmatic lines is important. States are encouraged to use appropriate tools, such as a public expenditure tracking survey that can examine the manner, quality and timing of expenditures. This would also help to identify problems in service delivery such as delays, leakages, discrimination and bureaucratic bottlenecks that may result in ineffective or inefficient public spending on children. Children should be included in this budget analysis and expenditure monitoring to 27 28 29 10 CRC/GC/2003/5, para. 51. See Shaamela Casseim et al, Are Poor Children Being Put First? Child Poverty and the Budget 2000 (Cape Town, Institute for Democracy in South Africa, 2000), p. vii. CRC/GC/2003/5, para. 41.