CRC/C/SAU/CO/3-4 recommends that the State party set up a budgeting process that includes a childrights perspective and specifies clear allocations to children in the relevant sectors and agencies, including specific indicators and a tracking system to monitor and evaluate the adequacy, efficacy and equitability of the distribution of resources allocated to the implementation of the Convention, including by: (a) Setting performance targets linking child-related programme goals to budget allocations and actual expenditures, to allow for the monitoring of outcomes and impacts on children, including those in vulnerable situations; (b) Developing disaggregated budget lines and codes for all planned, enacted, revised and actual expenditures that directly affect children; (c) Using budget classification systems that allow for expenditures related to the rights of the child to be reported, tracked and analysed; (d) Ensuring that the fluctuation of or reduction in budget allocations for the delivery of services does not have a negative impact on the existing level of enjoyment of children’s rights; (e) Strengthening audits to increase transparency and accountability of public expenditure across all sectors and reduce wasteful and irregular expenditure, including corruption, in order to mobilize the maximum available resources for the implementation of the rights of the child. Data collection 10. Given the very limited data provided by the State party in its periodic report and in its replies to the Committee’s list of issues, and given the insufficient progress made to establish a data-collection system, the Committee reiterates its recommendation that the State party strengthen its system for collecting disaggregated data that can be used to assess progress achieved in the realization of children’s rights and to help design policies to implement the Convention (see CRC/C/SAU/CO/2, para. 18). Independent monitoring 11. Taking into account the commitment made by the State party in the context of the universal periodic review to establish an independent human rights institution, the Committee reiterates its recommendation that the State party continue its efforts to ensure that the National Human Rights Association is an independent monitoring mechanism that is compliant with the principles relating to the status of national institutions for the promotion and protection of human rights (the Paris Principles) and that promotes and monitors the implementation of the Convention (see CRC/C/SAU/CO/2, para. 14). The State party is encouraged to establish a mechanism dealing specifically with children’s rights that can receive, investigate and address complaints from individuals, including children. Cooperation with civil society 12. The Committee reminds the State party that human rights defenders deserve protection as their work is critical for the promotion of human rights for all, including children, and thus urges the State party to take immediate action to allow human rights defenders and all non-governmental organizations to exercise their right to freedom of expression and opinion without being subjected to threats or harassment and to avoid situations such as the arrest and detention of Samar Badawi, a human rights defender who was campaigning to end male guardianship over women and girls. 3