A/HRC/27/31 (d) Assess current institutional capacity to fulfil duty-bearers’ roles and responsibilities for child health and provide adequate resources, including capacitybuilding, to ensure that those roles can be fulfilled; (e) Ensure that all goods, services and information relevant to child health, whether provided through facilities or community-based interventions, are available, accessible and acceptable to all, as well as being of good quality; (f) Ensure an appropriate and equitable distribution of resources, including financial resources, health services, goods and facilities and an adequately trained health workforce, to address child mortality and morbidity, with adequate attention to marginalized populations; (g) Establish benchmarks and targets, budgeted action plans and operational strategies to reduce child mortality and morbidity within the time frame of the plan; (h) Develop a framework for monitoring and evaluating policies, programmes and services, and promoting accountability for child mortality and morbidity; (i) Make accessible the national plan and any accompanying plans of action and budgets to all rights-holders and duty-bearers. D. Budgeting 52. States have an obligation to take steps to address child mortality and morbidity to the maximum of their available resources. This includes demonstrating their commitment to the progressive fulfilment of all their obligations in relation to child mortality and morbidity and prioritizing them even in the context of political or economic crises or emergency situations. This requires sustainable financing for children’s health and related policies, programmes and services. International funding assistance is of crucial importance but should not replace governmental funding to address child mortality and morbidity and does not relieve States of their obligation to devote the maximum available resources to that area. 53. If the overall State budget increases, the budget to address child mortality and morbidity should increase. Conversely, in the face of overall budget reductions, the budget for addressing child mortality and morbidity should not be reduced unless the State can demonstrate that it has taken all reasonable measures to avoid such a reduction. Policymakers are obliged to avoid decisions that might reduce the enjoyment of human rights by any group considered marginalized or discriminated against. 54. All activities should be fully costed, financed and made visible within national and subnational budgets. Budget planning, monitoring and evaluation processes relating to child health and survival should include the participation of citizens, civil society and health service providers. 55. Child health budgets should be transparent and used to ensure government accountability for child health, including the realization of child health-related rights. Transparency and simplification of processes relating to child health budgeting and expenditure may be required, to promote civil society involvement in planning, monitoring and evaluating work in those areas. Where budgets and allocations are insufficient to fulfil governmental obligations with regard to the child’s right to health, civil society has an important role to play. 56. States are required to: (a) Make investment in child health and survival visible in the State budget through detailed compilation of resources allocated to them and expended; 12