A/HRC/28/33 body associations, civil society organizations and development partners on child rights issues.49 63. In Ghana, Plan International supported children in increasing their knowledge of equitable budgeting and to carry out participatory surveys to assess the situation of children and particularly vulnerable groups in their communities. They analysed district budget plans against the survey results, and negotiated better budget allocation with municipal decision-makers.50 64. In Kenya, Plan International garnered the support of a Member of Parliament and a minister to conduct a social audit exercise in which children and adult citizens evaluated the transparency and efficiency of a decentralized government fund. The existing efforts of Government and public officials to achieve greater transparency created the necessary enabling conditions for the audit and the discussion of its results, which revealed a number of inconsistencies and non-transparent spending patterns.51 65. In preparation for the 2015 national budget, child leaders from across Zimbabwe presented their priorities for consideration to the Parliamentary Portfolio Committee on Finance. They submitted a 10-point plan during a budget consultative meeting, which brought together civil society, child leaders, Parliamentarians and representatives of the Ministry of Finance. The plan included a request for the allocation of additional resources to, inter alia, education, health, social security, school feeding schemes, the provision of clean water and sanitation facilities, the expansion of recreational facilities, the institution of junior councils and a junior parliament, and the establishment of a child rights commission. IX. Conclusions and recommendations 66. A sustainable, equitable and broad-based investment in the rights of children is crucial for the full and comprehensive realization of States’ international obligations to implement children’s rights, be they civil and political, social, economic or cultural. 67. While it has been noted that efforts have been made by States to ensure effective investment in children’s rights, States should: (a) Regardless of their economic status, take concrete measures to mobilize domestic and, where necessary, international resources to realize children’s rights; they should also evaluate current revenue sources to ensure that resources are being mobilized to the maximum extent possible; (b) Make appropriate budgetary provisions to support the realization of the human rights of all persons within their jurisdiction, without discrimination. The enjoyment of economic, social and cultural rights should be guaranteed to the maximum extent of available resources, taking into account the best interests of the child and of future generations as a primary consideration; (c) Prioritize children in all budget and fiscal decision-making; where resources are limited, children’s rights should be given precedence, with special funds directed towards the most marginalized and vulnerable groups of children and families; 49 50 51 16 Somlal Subedi, Child Friendly Local Governance (UNICEF, 2010). See Stephanie Conrad et al, Participatory Monitoring for Accountability: Principles for involving Children and Young People (Plan International, 2014). Ibid.