A/HRC/28/33 comment No. 5, appearing to “listen” to children is relatively unchallenging; giving due weight to their views is what requires real change.16 21. In 2014, a non-governmental organization, Save the Children, undertook consultations with children on their views on investment in children. Involvement in the budgeting process was a key issue of concern for the majority of children, who explained that they were well-positioned to advise Governments because they understood the impact of this spending on their lives. They believed that all levels of government, including those at the local, regional and national levels, should include the views of children from diverse ages and backgrounds in their decision-making. 22. The right of children to participation should be enshrined in law and be present throughout the entire budgeting process, with all parts of government. Children’s participation in budget setting, spending and monitoring should be meaningful and ensure that they are consulted and informed throughout the entire budgeting process, and their voices are heard and taken into account on an equal basis with those of adults. This should be formalized at all levels, from national to community level. To facilitate children’s participation, States need to ensure that child-friendly, age-appropriate and safe processes and mechanisms are in place where children can articulate their views and recommendations. Save the Children found that children themselves emphasized that facilitators should ensure that children are not coerced or manipulated but give their views voluntarily, and that consultations are conducted at a time and in a location that is appropriate for children. 23. The participation of children requires the entire budgeting process to be open, transparent and accountable, and that adequate information be provided in a child-friendly manner. Fiscal and policy information must be published in a format that is easy to understand and sufficiently disaggregated to enable children and other stakeholders to identify and track budget line items intended to benefit children. Listening to children is both an end in itself and a way in which States can ensure that actions on behalf of children are sensitive to the implementation of children’s rights. 17 IV. Generating revenue for the realization of children’s rights 24. An essential part of improving investment in children’s rights is strengthening revenue-raising through a human rights-based approach. Efficient, effective and accountable mechanisms for mobilizing and equitably using existing public resources should be established. The requirement in article 4 of the Convention on the Rights of the Child to take measures “to the maximum extent of available resources” requires that actual current resources and potentially available ones be taken into account to determine the State’s efforts to mobilize resources. At its annual day of discussion in 2007, the Committee on the Rights of the Child concluded that resources must be understood in both qualitative and quantitative terms: they include technological, economic, human, natural and organizational resources, as well as financial resources. 25. States must take tangible measures to mobilize domestic resources in order to realize children’s rights under the Convention fully. Such measures include tax collection, responsible borrowing and ensuring an enabling environment for inclusive national growth and productivity, as well as attracting international investment and international financial 16 17 CRC/GC/2003/5. CRC/GC/2003/5. 7