CRC/C/GC/19 (d) Spend money fairly and wisely. Don’t spend our money on something that is useless — be efficient, save money; (e) Investing in children is a long-term investment, and it generates a lot, so remember to think of it; (f) Investment in our families is also an important way of securing our rights; (g) Make sure there is no corruption; (h) Recognize the rights of all citizens, both young and old, by listening to people’s opinions on matters of governance; (i) I would like the Government to be more accountable and transparent; (j) Publish records of how the money is spent; (k) Provide budget information to all children in ways that are easily understood and in media that are popular with children, like social media. 9. All the core human rights treaties contain provisions that are similar to article 4 of the Convention. The general comments addressing public budgets that have been issued in relation to those provisions should therefore be seen as complementing the present general comment.4 10. The present general comment concerns the management of States parties’ financial resources that directly or indirectly affect children within their jurisdiction. It acknowledges the Addis Ababa Action Agenda of the Third International Conference on Financing for Development (2015) and Transforming our world: the 2030 Agenda for Sustainable Development (2015). Those agendas address States’ management of resources related to international cooperation that affect children, such as programme, sector and budget support, South-South cooperation and interregional cooperation. The Committee recalls the statement of common understanding on human rights-based approaches to development cooperation and programming adopted by the United Nations Development Group (2003), the Paris Declaration on Aid Effectiveness: Ownership, Harmonisation, Alignment, Results and Mutual Accountability (2005), the Accra Agenda for Action (2008), and the Busan Partnership for Effective Development Cooperation (2011), which also address such management. In addition, the Committee is mindful of the potential relevance to the present general comment of existing and evolving national, regional and international standards related to public financial management, provided that such standards do not contradict the provisions of the Convention. Three examples are The International Handbook of Public Financial Management, 5 which highlights effectiveness, efficiency and equity in public financial management, The Fiscal Transparency Code, adopted by the International Monetary Fund in 2014, which calls for comprehensiveness, clarity, reliability, timeliness and relevance in public reporting on past, present and future public finances to enhance fiscal management and accountability, and the Principles on Promoting Responsible Sovereign Lending and Borrowing, adopted by the United Nations Conference on Trade and Development in 2012. 4 5 GE.16-12638 See, for example, Committee on Economic, Social and Cultural Rights, general comment No. 3 (1990) on the nature of States parties’ obligations. Richard Allen, Richard Hemming and Barry Potter, eds., The International Handbook of Public Financial Management (Basingstoke, Palgrave Macmillan, 2013). 5

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