A/HRC/34/27
through progressive tax and non-tax revenues. In order to allocate the maximum available
resources for investment in children it is vital that States take all necessary measures to
combat corruption, illicit financial flows and tax avoidance, including through global
partnerships and cooperation. As specified in the general comment No. 19 of the
Committee on the Rights of the Child and in target 16.5 of the Sustainable Development
Goals, States must either seek or provide international cooperation in accordance with their
national resources. International development assistance and cooperation will continue to
make an essential contribution to mobilizing the resources needed, and States must honour
their commitment to allocate 0.7 per cent of their gross national income for this purpose
(see A/HRC/28/33).
Targeted investment strategies to reach all children
47.
In implementing the 2030 Agenda, States must make equitable investment in all
children within their jurisdiction the priority in budget and fiscal decision-making, ensuring
prioritization of the rights of the most excluded groups of children first, without
discriminating against any child or group of children. 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, in accordance with the
international obligations of States in this regard (ibid.).
Promoting transparent, participatory and accountable public finance management
systems
48.
Public finance management systems must be transparent and accountable on the
basis of both internal and external monitoring and audit processes, which include
compliance measures and mechanisms for remedy and redress. States should enable public
budget monitoring by civil society, including by children themselves. Key budget
documents should be made public during the annual budget cycle in a timely manner and
financial systems should be designed in a manner in which clear and transparent budget
lines for spending on children, including those in vulnerable situations, are specified.
Information should be disaggregated to enable stakeholders to identify and track budget
line items intended to benefit children. 16 Additionally, children should be empowered to
track and provide views on public expenditure in accordance with their evolving
capabilities and States should ensure child-friendly, age-appropriate and safe mechanisms
for them to provide such input.
Investment in essential services, prioritizing children at risk of exclusion
49.
The enjoyment of economic, social and cultural rights should be guaranteed to the
maximum extent of available resources, taking into account first and foremost the best
interests of the child.17 Universal access to essential services is crucial for all children, and
particularly those in marginalized or vulnerable situations. In most contexts there is a need
to increase investment in inclusive, quality essential services and to prioritize programmes
that lead to the strongest outcomes for children, such as comprehensive early childhood
interventions. Levels of investment should be monitored, focusing in particular on
investment in excluded groups of children. 18
16
17
18
See A/HRC/28/33 and Committee on the Rights of the Child, general comment No. 19, para. 84.
See Committee on the Rights of the Child, general comment No. 14.
See Committee on the Rights of the Child, general comment No. 19, para. 47.
13
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