CRC/C/GC/19 (e) Publishing pre-budget statements and budget proposals that are user-friendly, timely and accessible to legislatures, children and child rights advocates. 82. Pre-budget statements and budget proposals convey essential information about how a State plans to meet its child rights obligations. States parties should use their pre-budget statements and budget proposals to: (a) Explain how legislation, policies and programmes affecting children will be funded and implemented; (b) Identify which budget allocations directly target children; (c) Identify which budget allocations indirectly affect children; (d) Present findings from evaluations and audits regarding the impact of past budgets on children; (e) Detail recent or upcoming measures taken to advance children’s rights; (f) Present financial data and explanatory text regarding the past, present and forecasted resources available for spending on the rights of the child, as well as actual expenditures; (g) Set performance targets linking child-related programme goals to budget allocations and actual expenditures, to allow monitoring of outcomes and impacts on children, including those in vulnerable situations. 83. Pre-budget statements and budget proposals are important sources of information for child rights-related organizations, children and their caregivers. States parties should enhance their accountability to people within their jurisdictions by producing such userfriendly and accessible information and disseminating it to the public. 84. Clear budget classification systems provide a basis for States and other entities to monitor how budget allocations and actual expenditures affecting children are managed in relation to the budget principles. This calls for budget lines and codes which, at a minimum, disaggregate all planned, enacted, revised and actual expenditures that directly affect children, by: (a) Age, recognizing that the definition of age cohorts will differ from State to (b) Gender; (c) Geographical area, for example, by subnational unit; State; (d) Current, and possible future, categories of children in vulnerable situations, taking into consideration article 2 of the Convention (see also sect. III A); (e) Source of revenue, be it national, subnational, regional or international; (f) Responsible units, such as departments, ministries or agencies at the national and subnational levels. 85. In their budget proposals, parties should specify any child-related programmes that they propose to outsource, or have already outsourced, to the private sector. 20 86. The Committee notes that those States that have advanced furthest in making children’s rights visible in their budgets tend to apply a programme-based approach to 20 GE.16-12638 See general comment No. 16 (2013) on State obligations regarding the impact of the business sector on children’s rights, para. 25. 19