CRC/C/GC/19 E. Sustainability 63. The best interests of current and future generations of children should be given serious consideration in all budget decisions. States parties should mobilize revenues and manage public resources in such a way as to ensure the ongoing adoption of policies and delivery of programmes aimed at directly or indirectly realizing children’s rights. States parties may only take retrogressive measures in relation to children’s rights as outlined in paragraph 31 above. V. Implementation of the rights of the child in public budgets 64. In this section, the Committee provides more detailed guidance and recommendations on how to realize children’s rights in relation to each of the four stages of the public budget process: (a) Planning; (b) Enacting; (c) Executing; (d) Following up. Budgeting for the rights of the child 65. While focusing on national and subnational public budget processes in this section, the Committee stresses the obligation of States parties to also foster implementation of the Convention through international cooperation.19 Such cooperation should be made visible in the national and subnational budgets, where relevant. 66. The Committee also stresses the importance of effective cross-sectoral, interministerial, interdepartmental and inter-agency coordination and cooperation throughout the budget process to fully implement the Convention and its Optional Protocols. 19 GE.16-12638 See sect. II E above and art. 45 of the Convention. 15