CRC/C/GEO/CO/4 accordance with article 4 of the Convention, and guaranteeing that fluctuations or reductions in budget allocations for the delivery of services do not reduce the existing level of enjoyment of children’s rights; (b) Developing detailed budget lines and codes for all planned, enacted, revised and actual expenditures that directly affect children; (c) Setting performance targets linking child-related programme goals to budget allocations and actual expenditures, to allow monitoring of the outcomes and the impacts on all children; (d) Strengthening audits to increase transparency and accountability with regard to public expenditure across all sectors, in order to mobilize the maximum available resources for the implementation of the rights of the child. Data collection 10. While welcoming the collection of data on several areas of the Convention, including through the national census in 2014, the Committee, in the light of its general comment No. 5 (2003) on general measures of implementation of the Convention, recalls its previous concluding observations (see CRC/C/GEO/CO/3, para. 16) and recommends that the State party: (a) Continue and strengthen its efforts to develop a comprehensive datacollection system on the implementation of the Convention, especially at municipal level, which reaches all regions of the country. The data should be disaggregated by age, sex, disability, geographic location, ethnic origin and socioeconomic background, in order to facilitate analysis of the situation of all children, particularly those in situations of vulnerability and especially in the areas of child abuse, neglect, exploitation, sexual exploitation and of children in street situations; (b) Ensure that the data-collection system covers the collection of disaggregated data for all areas of the Convention, including child abuse, neglect, exploitation and sexual exploitation of children and children in street situations; (c) Take into account the conceptual and methodological framework set out in the report of the Office of the United Nations High Commissioner for Human Rights (OHCHR) entitled Human Rights Indicators: a Guide to Measurement and Implementation, when defining, collecting and disseminating statistical information. Independent monitoring 11. While welcoming the activities of the Child’s Rights Centre, the Committee recalls its previous recommendation (see CRC/C/GEO/CO/3, para. 13) and, in line with its general comment No. 2 (2002) on the role of independent human rights institutions in the protection and promotion of the rights of the child, recommends that the State party: (a) Allocate sufficient human, technical and financial resources to enable the Centre to execute its mandate throughout the country adequately; (b) Provide the Centre with unhampered access to all institutions caring for children, including institutions led by religious groups; (c) Strengthen the capacities of the Centre to effectively receive, examine and address complaints by children in a child-sensitive manner. Dissemination, awareness-raising and training 12. The Committee recommends that the State party expand to all professional groups working with and for children the existing systematic introductions and continued in-service professional training and/or awareness-raising programmes on children’s rights for judicial actors, delivered by the High School of Justice. 3