A/HRC/31/33 holders, and can be a powerful tool in strengthening all levels of planning, budgeting, implementation, reporting and oversight. In Cambodia, for example, the Government has institutionalized social accountability at the level of local government by adopting the Strategic Plan on Social Accountability for Subnational Democratic Development. The strategy acknowledges that each subnational council is primarily and directly accountable to local citizens, in the interests of transparency and the promotion of people’s participation in making decisions on the allocation, use and management of resources and the provision of public services. 30. Civil society plays a vital role in ensuring social accountability by means of such practices as public expenditure tracking and social auditing. One non-governmental organization informed OHCHR that, in Zambia, it assisted caregivers in the use of community score cards, designed to assess the quality of health services in Lufwanyama district. On the basis of the score-card results, a public hearing was held in which community members and health services providers discussed findings and agreed on ways forward to improve health services in the district. 25 Similarly, Plan International informed OHCHR in its submission that it had piloted a scorecard approach, the “Because I am a Girl” programme, in Uganda and India to help marginalized and excluded girls and young women to assess the availability and quality of city services that guarantee children – and particularly adolescent girls – free and safe circulation in the city, and to negotiate improvements with city authorities. On the basis of the assessment of services by scorecard and following an interface meeting between community members and service providers (facilitated by adolescent girls), improvements were made to the services provided in both countries. The review of investments in the safety and protection of adolescent girls also helped the city authorities to redirect budget allocations to the priorities raised by marginalized girls. 31. To facilitate the participation of children and adolescents in programmes for accountability, States need to develop skills to understand and analyse budgetary processes. In Kenya, Plan International has helped to build the capacity of young citizens by providing them with training on budgeting and service delivery procedures. The initiative is based on information and communications technology and the media as critical enablers for young people’s participation, and helps local authorities and non-State actors to ensure transparent and participatory decision-making at the county level. Young people learn how to use social accountability tools as an effective means to negotiate priorities with service providers. At the same time, the capacity of county authorities in budget analysis, gender responsive budgeting and youth and children’s rights programming is strengthened, as is their ability to debate the sector-specific implications of budget allocations with citizens. C. International and regional commitments and accountability mechanisms 32. International policy commitments and human and child rights obligations can assist in ensuring accountability for investment in the rights of the child. In Sri Lanka, for example, the Government used Human Rights Council resolution 28/19 as a basis for consultations on investment in the rights of the child with a wide range of stakeholders within the Government itself and with representatives of civil society. Through this process, the Government and civil society actors have gained an insight into the importance of investing in children. In June 2015, the Government adopted a national agenda on child rights governance, which includes clear commitment to increase investment in children. 25 Submission from Save the Children. 9