CRC/C/GC/19 budgeting. States parties are urged to share experiences of this approach and consider applying and adapting it to their contexts. B. 1. Enacting Legislators’ scrutiny of budget proposals 87. The Committee underlines the importance of legislators at the national and subnational levels having access to detailed, user-friendly information about the situation of children and a clear understanding of how budget proposals aim to improve children’s wellbeing and advance their rights. 88. Legislatures at the national and subnational levels also require adequate time, resources and autonomy to scrutinize budget proposals from a child rights perspective and, where necessary, to undertake or commission analyses or research to shed light on the implications of budget allocations for different groups of children. 89. For the oversight role of legislatures to serve the best interests of children, members of legislative bodies and their committees should have the authority to question, review and, where necessary, request amendments to budget proposals, to ensure that they advance the rights of the child in a way that is consistent with the general principles of the Convention and the budget principles. 90. States parties should contribute so that members of legislatures are adequately prepared to analyse and debate the impact of budget proposals on all children prior to enacting budget legislation, by seeing that national and subnational legislatures, including relevant legislative committees: (a) Have access to information about the situation of children that is easy to understand and use; (b) Have clear explanations from the executive on how legislation, policies and programmes directly or indirectly affecting children are translated into budget lines; (c) Have sufficient time within the budget process to receive the budget proposal, review and debate it, and suggest amendments related to children before the enactment; (d) Have the capacity to independently undertake or commission analyses that highlight the implications of budget proposals on the rights of the child; (e) Are able to hold hearings regarding the budget proposal with stakeholders within the State, including civil society, child advocates and children themselves; (f) Have the necessary resources, for example through a legislatures’ budget office, to undertake oversight activities such as those outlined in (a) to (e) above. 91. States parties should produce and disseminate national and subnational budget documents during the enactment stage that: (a) Classify budget information in a way that is consistent and easy to understand; (b) Facilitate analysis and monitoring by being compatible with other budget proposals and expenditure reports; (c) Include publications or budget summaries that are accessible to children and child rights advocates, legislatures and civil society. 20 GE.16-12638