CRC/C/GC/19 revenue mobilization and spending on children. States parties should make the audit reports accessible and publicly available in a timely manner. 108. The Committee underlines the fact that supreme audit institutions should be independent from the State and should have a mandate to access the information and resources needed to audit and report on child-related budgets in an independent, accountable and transparent manner. 109. States parties should support the oversight role of the supreme audit institutions in relation to public revenue collection and spending on the rights of the child by: (a) Presenting comprehensive annual accounts to the supreme audit institutions in a timely manner; (b) Ensuring that resources are available for the supreme audit institutions to undertake audits in relation to the rights of the child; (c) Providing public responses to audits related to the impact of actual expenditures on children’s rights, including how the State addresses audit findings and recommendations; (d) Ensuring that State officials have the capacity to appear before committees of the legislature to respond to concerns raised in audit reports pertaining to child rights. 110. Civil society, including children, can make important contributions to the audit of public expenditures. States parties are encouraged to support and empower civil society to participate in the evaluation and audit of actual expenditures relating to children’s rights, by: (a) Establishing public accountability mechanisms for this purpose and reviewing them regularly to ensure that they are accessible, participatory and effective; (b) Ensuring that State officials have the capacity to respond in an informed way to the findings of civil society and independent bodies that monitor and audit public expenditures relevant to children. 111. States parties should use audits of previous public resource mobilization, budget allocations and expenditures related to child rights to inform the next planning stage of the budget process. VI. Dissemination of the present general comment 112. The Committee recommends that States parties widely disseminate the present general comment to all its government branches, levels and structures and to civil society, including children and their caregivers, as well as to development cooperation entities, academia, the media and relevant parts of the private sector. 113. States parties should translate the general comment into relevant languages and make child appropriate versions available. 114. Events should be held to share best practices related to the general comment and to train all concerned professionals and technical staff on its content. 115. The Committee encourages all of the above stakeholders to share good practices in relation to the content of the general comment. 116. States parties should include information in their periodic reporting to the Committee on the challenges they face and the measures they have taken to apply the present general comment in their budgets and budget processes. GE.16-12638 23