CRC/C/GC/19 States parties should make resources available and should gear their information systems to sustain such coordination at the national and subnational levels. A. 1. Planning Assessing the situation 67. Budget planning requires realistic assessments of the economic situation and of the extent to which existing legislation, policies and programmes sufficiently respect, protect and fulfil children’s rights. States need reliable, timely, accessible and comprehensive disaggregated information and data in reusable formats on the macroeconomic, budget and child rights situation, both current and projected. Such information is fundamental to creating legislation, policies and programmes to directly or indirectly target and advance the rights of the child. 68. In the planning of the budget, States parties should give detailed consideration to the situation of different groups of children, especially those in vulnerable situations, taking into account the past (at least the last 3 to 5 years), current and future situations (at least the next 5 to 10 years). To ensure access to reliable and useful information on the situation of children, States parties are urged to: (a) Periodically review the mandates and resources of statistical bodies and systems for the collection, processing, analysis and dissemination of child-related demographics and other relevant data; (b) Ensure that available information on the situation of children is disaggregated in useful ways considering different groups of children and the principle of nondiscrimination in article 2 of the Convention (see also sect. III A above); (c) Make user-friendly information and disaggregated data on the situation of children available in a timely manner to public officials of the executive and members of the legislatures involved in budgeting at the national and subnational levels, as well as to civil society, including children; (d) Establish and maintain a database of all policies and resources affecting children so that those involved in implementing and monitoring the corresponding programmes and services have ongoing access to objective and reliable information. 69. States parties should investigate past and potential impacts of budget decisions on children, by: (a) Conducting audits, evaluations and studies of the impact on children of past public revenue collection, budget allocations and expenditures; (b) Consulting with children, their caregivers and those working for their rights, and giving the results serious consideration in budget decisions; (c) Reviewing existing, or creating new, mechanisms to consult regularly with children throughout the budget year; (d) Using new technologies to support effective budget planning in relation to children’s rights. 2. Legislation, policies and programmes 70. Legislation, policies and programmes related to fiscal issues, the budget process or specific rights of the child have a direct or indirect impact on children. States parties are required to take all possible measures to ensure that all legislation, policies and programmes are in accordance with the Convention and its Optional Protocols, reflect the 16 GE.16-12638