A/HRC/RES/28/19 (a) To take concrete measures to mobilize domestic and, where necessary, international resources, such as collecting taxes and other revenues, implementing transparent and efficient administrative procedures, promoting sustainable and inclusive growth and productivity and, when appropriate, inviting private sector involvement in a way that promotes the realization of the rights of the child; (b) To ensure the effective and efficient use of resources and, to the greatest possible extent, that social expenditures that benefit children are prioritized, including during short-term and long-term economic and financial crises; (c) To make continuous efforts to sustain investment in children at both the national and subnational levels over the medium to long term as a way of creating a longlasting impact on future growth, sustainable development and social cohesion while safeguarding the rights of the child; (d) To take measures for responsible, sustainable lending and borrowing and effective debt management in order to contribute to ensuring long-term debt sustainability; (e) To combat corrupt or illicit practices at all levels, including tax evasion and illicit financial flows, that directly affect the resources available for the realization of the rights of the child, and in this regard to consider, as appropriate, developing global partnerships to that end; III. Transparency in the allocation and use of resources 13. Calls upon States to make budgeting processes open, transparent, accessible and participatory; 14. Encourages States to take steps towards: (a) Making child-related fiscal and budget information publicly available, comprehensive and timely, including the priorities guiding the relevant allocation of resources, to encourage accountability and public scrutiny with children, through childfriendly information, and with other stakeholders; (b) Allowing for the identification of budget line items that have a direct or indirect impact on children, and systematizing relevant data and indicators, including childfocused indicators and child rights impact-tracking mechanisms; IV. Accountability 15. Calls upon States, in the context of their national policies relating to the protection, promotion and realization of the rights of the child, to strengthen public financial management systems, to ensure accountability for public resources and to put in place effective remedies to prevent and address the mismanagement of public funds and other resources and the negative impact of investment decisions and practices that deprive children of their access to services essential for the realization of their rights; 16. Encourages States to take steps towards: (a) Ensuring financial internal oversight, such as internal audits, as well as external oversight by the parliament and independent supreme audit institutions, and recognizing the role that independent human rights institutions have established in accordance with the Paris Principles, children’s ombudspersons, and the wider public, including children, can play to hold the Government accountable for its investment in children; 5