A/HRC/28/33 (d) Strengthen public finance management systems and ensure accountability for resources, including through both internal and external audit processes. Financial oversight and accountability mechanisms should include compliance and enforcement mechanisms, remedies, sanction and redress; (e) Ensure budget transparency by making key budget documents public during the annual budget cycle in a timely manner. To facilitate understanding of the budget by the public, including children, the Government should produce a childfriendly citizen’s budget; (f) Ensure a clear and transparent demarcation of budget lines for spending on children. Information should be sufficiently disaggregated to enable children and other stakeholders to identify, extract and track budget line items intended to benefit children; (g) Gather comprehensive disaggregated data on children from civil registration and vital statistics and other relevant sources that inform planning and improve budget and public accounting systems, by making information on vulnerable groups visible, accessible, identifiable and extractable in all budget plans and expenditures; (h) Ensure meaningful and inclusive participation of all children – in particular those belonging to vulnerable and marginalized groups – according to their evolving capacities, throughout the entire budget cycle, in an open, transparent, collaborative and easily accessible way; (i) Ensure that the public, including children, can engage in fiscal processes, by guaranteeing the right to participation throughout the budget process. Appropriate forums should be used for public engagement. States should ensure child-friendly, age-appropriate and safe processes and mechanisms where children can articulate their views and recommendations; (j) Establish an adequate enabling environment by improving legal protection of children’s participation and their rights to expression, association and peaceful assembly at all levels; (k) Implement ex-ante and ex-post child rights impact assessments and evaluations of economic policies, budgets and fiscal processes to monitor the impact of decisions on children’s rights. Such evaluation must be continuous and comprehensive, and contribute meaningfully to fiscal planning and budget formulation across budget cycles; (l) Recognize that global economic structures have an impact on a State’s fiscal space, and that the international community must therefore ensure that global governance is transparent and accountable. Global partnerships and cooperation are also needed to tackle illicit financial flows and tax avoidance; (m) Recognize that the realization of children’s rights is a shared responsibility of developed and developing countries. In this light, States must honour their commitment to allocate 0.7 per cent of their gross national income to aid, and to ensure that it is transparently delivered. 17