CRC/C/GC/19 Contents Page I. II. Introduction ................................................................................................................................... 3 A. Background ........................................................................................................................... 4 B. Rationale ............................................................................................................................... 6 C. Objective ............................................................................................................................... 6 Legal analysis of article 4 in relation to public budgets ................................................................ 7 A. “State parties shall undertake” .............................................................................................. 7 B. “all appropriate legislative, administrative, and other measures” ......................................... 7 C. “for the implementation of the rights recognized in the present Convention” ...................... 8 D. “With regard to economic, social and cultural rights, States parties shall undertake such measures to the maximum extent of their available resources” ................... 9 “and, where needed, within the framework of international cooperation” ........................... 10 General principles of the Convention and public budgets ............................................................. 11 A. Right to non-discrimination (art. 2) ...................................................................................... 11 B. Best interest of the child (art. 3)............................................................................................ 11 C. Right to life, survival and development (art. 6) .................................................................... 12 D. Right to be heard (art. 12) ..................................................................................................... 13 Principles of public budgeting for children’s rights ...................................................................... 13 A. Effectiveness ......................................................................................................................... 14 B. Efficiency.............................................................................................................................. 14 C. Equity.................................................................................................................................... 14 D. Transparency......................................................................................................................... 14 E. Sustainability ........................................................................................................................ 15 Implementation of the rights of the child in public budgets ......................................................... 15 A. Planning ................................................................................................................................ 16 B. Enacting ................................................................................................................................ 20 C. Executing .............................................................................................................................. 21 D. Follow-up.............................................................................................................................. 22 Dissemination of the present general comment ............................................................................. 23 E. III. IV. V. VI. 2 GE.16-12638

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