CRC/C/GC/19 2. Enactment of budget by legislatures 92. The Committee underlines the need for budgets enacted by the legislature to be classified in such a way as to enable comparisons between planned and actual expenditures and the monitoring of budget implementation in relation to child rights. 93. The enacted budget is regarded as a public document that is essential not only to the State and legislatures at the national and subnational levels, but should also be accessible to civil society, including children and child rights advocates. C. 1. Executing Transfer and spending of available resources 94. States parties should adopt and maintain transparent and efficient public finance mechanisms and systems to ensure value for money when goods and services are purchased to advance child rights. 95. The Committee underlines the fact that States parties have a duty to uncover and remedy the root causes of ineffective and inefficient public spending, for example, poor quality of goods or services, inadequate financial management or procurement systems, leakages, untimely transfers, unclear roles and responsibilities, poor absorptive capacity, weak budget information systems and corruption. When States parties waste or mismanage resources aimed at advancing child rights, they have an obligation to explain why this has occurred and show how the causes have been addressed. 96. During the budget year, policies and programmes aimed at children may not reach all intended beneficiaries as planned or may lead to unintended results. States parties should monitor the outcomes of expenditures during the execution stage so that they can intervene and take rapid corrective action when necessary. 2. In-year reporting on the budget 97. States parties should regularly monitor and report on budgets relating to children in a manner that enables States and oversight bodies to track progress in advancing children’s rights as set out in the enacted budget. 98. The Committee emphasizes the importance of budget reports being made publicly available in a timely manner and highlighting deviations between the enacted, revised and actual revenues and expenditures in relation to legislation, policies and programmes affecting children. 99. The Committee underlines the fact that States parties should use budget classification systems that allow expenditures related to the rights of the child to be reported, tracked and analysed. 3. Executing the budget 100. States parties should monitor and analyse the revenue collection, reach and outputs of actual expenditures for different groups of children during the budget year and from year to year, for example in terms of the availability, quality, accessibility and equitable distribution of services. States parties are urged to ensure that resources and capacity are in place to conduct such monitoring and analyses, including of services outsourced to the private sector. 101. States parties should monitor and publicly report on the implementation of enacted budgets on a regular basis, including: GE.16-12638 21