CRC/C/GC/19 III interprets the general principles of the Convention in this context. Section IV is dedicated to principles of public budgeting. Section V considers how public budgets contribute to realizing the rights of the child. Section VI provides guidelines on disseminating the general comment. A. Background 6. The present general comment builds on general comment No. 5 (2003) on general measures of implementation of the Convention, which states that the concept of “general measures of implementation” is complex and that the Committee is likely to issue more detailed general comments on individual elements in due course. 1 One such element is the utilization of public budgets. The present general comment also builds on the day of general discussion that the Committee held in 2007 on the responsibility of States regarding resources for the rights of the child. 7. The present general comment was informed by several United Nations resolutions and reports that set out budget principles from a human rights perspective, including: (a) Human Rights Council resolution 28/19 aiming towards better investment in the rights of the child,2 and the report of the United Nations High Commissioner for Human Rights that preceded the resolution, entitled “Towards better investment in the rights of the child” (A/HRC/28/33). They address the role of national policies, resource mobilization, transparency, accountability, participation, allocation and spending, child protection systems, international cooperation and follow-up in relation to investment in children; (b) General Assembly resolution 67/218 on promoting transparency, participation and accountability in fiscal policies, which emphasizes the need to improve the quality, efficiency and effectiveness of fiscal policies and encourages Member States to intensify efforts to enhance transparency, participation and accountability in fiscal policies. 8. The present general comment was also informed by consultations held by the Committee with representatives of States, the United Nations, non-governmental organizations, children and individual experts through surveys, meetings and regional consultations in Asia, Europe, Latin America and the Caribbean, the Middle East and North Africa, and sub-Saharan Africa. In addition, the general comment was informed by a global consultation with 2,693 children from 71 countries, 3 conducted via an online survey, focus groups and regional consultations in Asia, Europe and Latin America. The consultation included contributions from boys and girls of different backgrounds in terms of age, gender, ability, socioeconomic context, language, ethnicity, school enrolment, displacement and experience of child-participatory budgeting. The messages from children to public budgetary decision makers included: (a) Plan well. There should be enough money in the budget to provide for all rights of children; (b) It is impossible for you to invest in us if you do not ask us what to invest in! We know; you should ask; (c) 1 2 3 4 Do not forget to include children with special needs in your budgets; See general comment No. 5, foreword. The resolution was adopted without a vote. Laura Lundy, Karen Orr and Chelsea Marshall, “Towards better investment in the rights of the child: the views of children” (Centre for Children’s Rights, Queen’s University, Belfast, and Child Rights Connect Working Group on Investment in Children, 2015). GE.16-12638