A/HRC/31/33 treating four acute diseases in infants if only 45 per cent of women exclusively breastfed for four months and if 75 per cent of babies in neonatal units were breastfed at discharge. 10 Against this background, the International Baby Food Action Network developed a financial planning tool, the World Breastfeeding Costing Initiative, to help countries to develop a national plan of action together with a budget to implement breastfeeding programmes and policies in order to implement the Global Strategy for Infant and Young Child Feeding launched in 2002 by UNICEF and the World Health Organization (WHO). 15. The importance of costing analysis has also been seen in Romania, where the nongovernmental organization Hope and Homes for Children undertook a study on the financial impact of the reform of the child protection system. In particular, it demonstrated how institutional care costs could be reduced to zero through reform, and most quickly when measures to move children from institutions to foster care and family-type homes was accompanied by prevention measures to avoid children being removed from their families in the first place. According to one non-governmental organization, the study was used to promote and obtain systematic reform of child protection services in more than 20 regional administrative units in Romania.11 C. Investment in children on the subnational level 16. While a national commitment to child rights-based budgeting is of fundamental importance, in many cases, actual spending on children and the provision of services take place at the subnational level. For this reason, States must ensure that municipalities have sufficient resources to invest in children, including timely disbursement of funding by the national Government on the basis of a fair and predictable national formula for revenue sharing. Particular attention should be focused on the regions and municipalities that are most vulnerable, and that may therefore need additional expenditure. A good example of child rights-based budgeting on the subnational level can be seen in Denmark, where a reimbursement scheme has been set up between the national Government and the municipalities. The scheme enables municipalities to receive reimbursement from the State for expenses on social assistance and support exceeding a certain threshold. 12 17. Networking, peer learning and experience-sharing between different municipalities can strengthen the commitment and capacity of elected officials and municipal council staff to invest in children, as seen in the case of the Central American Learning Circle on Child Rights and Local Development. With input from children, peer support from the Learning Circle and support from the non-governmental organization Save the Children, the municipality of Yamaranguila in Honduras increased its budget allocation to children from 14 per cent of the total municipal budget in the period 2006-2009 to 23 per cent in 20102013. The engagement of children with the municipality has also strengthened their ability to influence the implementation of the development municipal plan with investment in children as a priority task. 13 10 11 12 13 Mary J. Renfrew et al, Preventing disease and saving resources: the potential contribution of increasing breastfeeding rates in the UK, (UNICEF UK, London, 2012). Submission from Eurochild. Submission from Denmark. Experiences from Investment in Children in Latin America and the Caribbean Supported by Save the Children (Save the Children, Managua, 2013). 5