CRC/C/GC/19 B. Rationale 11. The Committee recognizes the significant progress made by States parties in reviewing and bringing domestic legislation, policies and programmes into conformity with the provisions of the Convention and its Optional Protocols. At the same time, the Committee underlines that such legislation, policies and programmes cannot be implemented without sufficient financial resources being mobilized, allocated and spent in an accountable, effective, efficient, equitable, participatory, transparent and sustainable manner. 12. When examining States parties’ reports to the Committee, in discussions with representatives of States parties and in its concluding observations, the Committee has raised concerns regarding whether the size of the budget is sufficient to realize the rights of the child. The Committee reiterates that prioritizing children’s rights in budgets, at both national and subnational levels, as required by the Convention, contributes not only to realizing those rights, but also to long-lasting positive impacts on future economic growth, sustainable and inclusive development, and social cohesion. 13. Based on the above, the Committee emphasizes that States parties should take all children’s rights into consideration throughout all stages of their budget processes and administrative systems at the national and subnational levels. While recognizing that budget processes differ to some extent between States, and that certain States have developed their own child rights budgeting methods, the present general comment provides guidance regarding four major budgetary stages that concern all States, namely planning, enactment, execution and follow-up. C. Objective 14. The objective of the present general comment is to improve understanding of the obligations under the Convention in relation to budgeting for children’s rights so as to strengthen the realization of those rights, and to promote real change in the way budgets are planned, enacted, executed and followed up in order to advance implementation of the Convention and its Optional Protocols. 15. This objective has implications for measures taken throughout the budget process by government branches (executive, legislative and judicial), levels (national and subnational) and structures (such as ministries, departments or agencies). The obligations extend to donors and recipients of international cooperation. 16. The objective also has implications for other stakeholders in the budget process, such as national human rights institutions, the media, children, families and civil society organizations. States parties should, in ways appropriate to their contexts, provide enabling environments for the active monitoring and meaningful participation of such stakeholders in the budget process. 17. In addition, the objective has implications for States in relation to awareness-raising and building the capacity of relevant public officials and others in relation to the content of the present general comment. 6 GE.16-12638