A/HRC/RES/28/19 discrimination, the best interests of the child, survival and development, and participation, universality, transparency and accountability in all governmental actions and processes related to it; (b) To make children a priority in budgetary allocations and spending as a means to ensure the highest return on the limited resources available; (c) To take steps to improve interministerial coordination and cooperation regarding investment in the rights of the child at all levels, to ensure, as appropriate, that subnational authorities have the necessary financial, human and other resources to effectively discharge their assigned responsibilities, and to implement safeguards to ensure that decentralization or devolution does not lead to discrimination in the enjoyment of rights by children in different regions; 23. Calls upon States, regardless of their level of development or resource constraints, to ensure the satisfaction of, at the very least, the minimum essential levels of enjoyment of all economic, social and cultural rights by making every effort to use the resources that are at their disposal to satisfy as a matter of priority these minimum levels; 24. Emphasizes that, where the available resources are demonstrably inadequate, States are still required to take targeted measures to move as expeditiously and effectively as possible towards the full realization of the rights of the child, including within the framework of international cooperation; VII. Holistic child protection systems 25. Calls upon all States to take all necessary measures to establish holistic child protection systems, including through laws, policies, regulations and appropriate budget allocation, to ensure access to services across all social sectors, including but not limited to health and nutrition, education, social welfare, security and justice, in order to address the multiple needs and underlying vulnerabilities of all children without any discrimination; 26. Reminds States of their obligation to register births without discrimination of any kind, and calls upon States to do so irrespective of the status of the child’s parents, and to ensure free birth registration, including free or low-fee late birth registration limited to cases that would otherwise result in a lack of registration, by means of universal, accessible, simple, expeditious and effective registration procedures, without discrimination of any kind, as a means for providing an official record of the existence of a person and the recognition of that individual as a person before the law, and granting access to services and enjoyment of all the rights to which the child is entitled; 27. Calls upon all States to take all necessary measures to ensure that the rights of the child to life, survival and development and to the enjoyment of the highest attainable standard of physical and mental health are promoted, protected and fulfilled, without discrimination of any kind, including through the development and implementation of laws, strategies and policies, with appropriate budgeting and resource allocation and adequate investment in resilient and responsive health systems and public health services, with an adequately skilled, well-trained and motivated workforce, and ensuring its availability, accessibility, affordability, acceptability and quality; 28. Also calls upon States to make progress towards the implementation of universal health coverage and to ensure access to all people, including children, without discrimination, to a nationally determined set of promotive, preventive, curative and rehabilitative health services, including sexual and reproductive health-care services, and to identify the underlying determinants of children’s health and risk factors of both noncommunicable and communicable diseases; 7