A/HRC/28/33 V. Child rights-based budgeting and spending A. Budget preparation and formulation 31. Economic policies are never neutral in their effect on children’s rights, 26 and it is important that, in preparing a national, regional or local budget, government officials are fully aware of the potential impact of their decision-making on children. Officials must take a life-cycle approach to budgeting for children, taking into account their evolving needs at different ages to ensure that public spending for children is relevant and appropriate for children of each age category. By using a child rights lens and a life-cycle approach, States can better ensure that public investments made today will create long-lasting impact on future growth, sustainable development and social cohesion. . 32. At the planning stage, officials must not only estimate projected expenditure but also advise policy makers on the feasibility and desirability of specific budget proposals from a macroeconomic and microeconomic perspective. Such advice, and the decisions made as a result, must be based on empirical evidence. For this reason, in order to implement a rightsbased approach to public budgeting that adequately benefits children successfully, it is necessary that timely, comprehensive and disaggregated data be collected to inform resource planning, allocation and spending. Such data will help Governments to ensure that children’s issues feature prominently in national and sector development strategies and that budget decisions are responsive to all children while balancing their interests with those of other marginalized population groups. 33. Budget preparation must be comprehensive, transparent, participatory and realistic. Where possible, an annual budget should be prepared with a multi-year perspective so that service providers for children are able to engage in long-term planning to ensure continued service provision for them and other marginalized groups. When considering budget proposals, officials should have available a review of the expenditure execution of the previous yearly budgets and the impact that this has had on children and other marginalized groups. Governments should provide specific, time-bound indicators in the budget with regard to the progress that they are hoping to make, to ensure that programmes are being assessed and managed effectively, and are achieving their desired aim. B. Budget enactment and the allocation of resources 34. When enacting a budget, States must ensure that the achievement of children’s rights is a primary consideration, and that children are prioritized in resource allocation. This prioritization should not, however, have an adverse impact on the rights and interests of others groups of people, particularly those who are marginalized. Although resource allocation and deciding which policies and programmes to fund are political decisions, States should at all times take into consideration their obligations relating to children’s rights, the principles of non-discrimination, the best interests of children, child survival and development, and child participation. 35. A detailed budget helps different stakeholders to see how much a Government allocates to budget line items that have a direct impact on children, such as education, health, civil registration and vital statistics, child protection and the running of the general child rights infrastructure, such as children’s ombudspersons. No Government can claim to be fulfilling children’s rights to the maximum extent of its available resources unless it is 26 CRC/GC/2003/5, para. 52. 9