CRC/C/GC/19 In times of economic crisis, regressive measures may only be considered after assessing all other options and ensuring that children are the last to be affected, especially children in vulnerable situations. States parties shall demonstrate that such measures are necessary, reasonable, proportionate, non-discriminatory and temporary and that any rights thus affected will be restored as soon as possible. States parties should take appropriate measures so that the groups of children who are affected, and others with knowledge about those children’s situation, participate in the decision-making process related to such measures. The immediate and minimum core obligations9 imposed by children’s rights shall not be compromised by any retrogressive measures, even in times of economic crisis. 32. Article 44 of the Convention obliges States parties to regularly report on their progress in advancing the rights of children in their jurisdictions. Clear and consistent qualitative and quantitative goals and indicators should be used to illustrate the progressive realization of children’s economic, social and cultural rights to the maximum extent of available resources, as well as the realization of the immediate obligations imposed by those rights, and the realization of civil and political rights. States parties are expected to regularly review and improve their measures to ensure the availability and maximization of resources for the rights of all children. 33. The Committee places great importance on accountable, transparent, inclusive and participative decision-making processes at the national and subnational levels as a means of obtaining the resources necessary for the implementation of children’s rights, including economic, social and cultural rights. 34. Corruption and mismanagement of public resources in State revenue mobilization, allocation and spending represents a failure by the State to comply with its obligation to use the maximum of available resources. The Committee underlines the importance of States parties allocating resources to prevent and eliminate any corruption affecting children’s rights, in accordance with the United Nations Convention against Corruption. “and, where needed, within the framework of international cooperation” E. 35. States parties have an obligation to cooperate with one another in the promotion of universal respect for, and observance of, human rights, 10 including the rights of the child. States that lack the resources needed to implement the rights enshrined in the Convention and its Optional Protocols are obliged to seek international cooperation, be it bilateral, regional, interregional, global or multilateral. States parties with resources for international cooperation have an obligation to provide such cooperation with the aim of facilitating the implementation of children’s rights in the recipient State. 36. States parties should demonstrate that, where necessary, they have made every effort to seek and implement international cooperation to realize the rights of the child. Such cooperation may include technical and financial support in relation to implementing children’s rights in the budget process, including from the United Nations.11 37. States parties should collaborate with other States’ efforts to mobilize the maximum available resources for children’s rights. 9 10 11 10 See the core obligations specified in the general comments of the Committee on Economic, Social and Cultural Rights, such as No. 13 (1999) on the right to education, No. 14 (2000) on the right to the highest attainable standard of health, and No. 19 (2007) on the right to social security. See the Declaration on Principles of International Law concerning Friendly Relations and Cooperation among States in accordance with the Charter of the United Nations (1970). See art. 45 of the Convention. GE.16-12638