CRC/C/GC/19 38. States parties’ cooperation strategies, on the part of both donors and recipients, should contribute to the realization of children’s rights and shall not impact negatively on children, especially those who are most vulnerable. 39. States parties should comply with their obligations under the Convention and the Optional Protocols when engaging in development cooperation as members of international organizations,12 and when signing international agreements. Similarly, States parties should consider the potential impact on children’s rights when planning and implementing economic sanctions. III. General principles of the Convention and public budgets 40. Four general principles within the Convention form the basis for all State decisions and actions that directly or indirectly relate to the rights of the child, including public budgets. A. Right to non-discrimination (art. 2) 41. States parties are obliged to protect children from all kinds of discrimination “irrespective of the child’s or his or her parent’s or legal guardian’s race, colour, sex, language, religion, political or other opinion, national, ethnic or social origin, property, disability, birth or other status” (art. 2 (1)). States parties, at all administrative levels, should serve to prevent discrimination and shall not directly or indirectly discriminate against children in budget-related legislation, policies or programmes, in their content or implementation. 42. States parties should take proactive measures to ensure positive outcomes for all children in relation to legislation, policies and programmes by mobilizing sufficient revenue and allocating and spending funds accordingly. In order to achieve substantive equality, States parties should identify groups of children that qualify for special measures and use public budgets to implement such measures. 43. States parties should create an environment of non-discrimination and take steps, including through the allocation of resources, to ensure that all their government branches, levels and structures, as well as civil society and the business sector, actively advance the right of children to be free from discrimination. 44. To achieve budgets that contribute to positive outcomes in terms of children’s enjoyment of their rights, States parties are required to address inequalities among children by reviewing and revising relevant legislation, policies and programmes, by increasing or reprioritizing certain parts of the budget, or improving the effectiveness, efficiency and equity of their budgets. B. Best interests of the child (art. 3) 45. Article 3 (1) of the Convention provides that the best interests of the child shall be a primary consideration in all actions concerning children. States parties are obliged to integrate and apply this principle in all legislative, administrative and judicial proceedings that have a direct or indirect impact on children,13 including budgets. The best interests of 12 13 GE.16-12638 See general comment No. 5, para. 64. See general comment No. 14 (2013) on the right of the child to have his or her best interests taken as a primary consideration, para. 6 (a). 11