CRC/C/COD/CO/3-5 Coordination 9. Noting that the national council for children envisioned in the Child Protection Code as a coordinating body for activities to implement the Convention is not yet operational, the Committee recommends that the State party accelerate the signing of the decree to make the council operational and provide the council with appropriate human, technical and financial resources to ensure that it functions effectively. Allocation of resources 10. With reference to general comment No. 19 (2016) on public budgeting for the realization of children’s rights, the Committee recommends that the State party set up a budgeting process that includes a child rights perspective and specifies clear allocations to children in the relevant sectors and agencies, including specific indicators and a tracking system to monitor and evaluate the adequacy, efficacy and equitability of the distribution of resources allocated to the implementation of the Convention, including by: (a) Setting performance targets linking child-related programme goals to budget allocations and actual expenditures, to allow for the monitoring of outcomes and impacts on children, including those in vulnerable situations; (b) Developing disaggregated budget lines and codes for all planned, enacted, revised and actual expenditures that directly affect children; (c) Using budget classification systems that allow for expenditures related to the rights of the child to be reported, tracked and analysed; (d) Ensuring that the fluctuation of or reduction in budget allocations for the delivery of services does not have a negative impact on the existing level of enjoyment of children’s rights; (e) Ensure that services aimed at children are not compromised by the State party’s other commitments, including the organization of nationwide elections and defence-related expenses; (f) Strengthening audits to increase the transparency and accountability of public expenditure across all sectors and reduce wasteful and irregular expenditure, including that related to corruption, in order to mobilize the maximum available resources for the implementation of the rights of the child; (g) Expediting the reform of its fiscal policy in order to ensure that it is adequate, progressive and socially equitable and improves tax collection so as to increase the resources available for implementing children’s rights. Data collection 11. In the light of general comment No. 5 (2003) on general measures of implementation of the Convention, the Committee recommends that the State party establish a centralized data collection system, and reiterates its previous recommendation (see CRC/C/COD/CO/2, para. 21) that the State party use the data collected as a basis for assessing progress achieved in the realization of child rights and to help design policies to implement the Convention. The State party should ensure that the information collected can be disaggregated by, inter alia, age, sex and geographic location and that it contains up-to-date data on a wide range of vulnerable groups, including former child soldiers, children living in poverty, street children and working children. 3