CRC/C/GC/19 D. Right to be heard (art. 12) 52. Article 12 of the Convention establishes the right of every child to freely express his or her views in all matters affecting him or her, and for those views to be given due weight in accordance with the child’s age and maturity. 16 States parties should regularly hear children’s views on budget decisions that affect them, through mechanisms for the meaningful participation of children at the national and subnational levels. Participants in those mechanisms should be able to contribute freely and without fear of repression or ridicule and States parties should provide feedback to those who participated. In particular, States parties should consult with children who face difficulties in making themselves heard, including children in vulnerable situations. 53. The Committee recalls that “investment in the realization of the child’s right to be heard in all matters of concern to her or him and for her or his views to be given due consideration, is a clear and immediate legal obligation of States parties under the Convention … It also requires a commitment to resources and training.”17 This underlines the responsibility of States parties to ensure that there is funding to achieve the meaningful participation of children in all decisions affecting them. It recognizes the important role played by officials of the executive, independent ombudspersons for children, educational institutions, the media, civil society organizations, including children’s organizations, and legislatures in assuring children’s participation in relation to public budgets. 54. The Committee recognizes that budget transparency is a prerequisite for meaningful participation. Transparency means ensuring that user-friendly information is made publicly available in a timely manner in relation to the planning, enactment, execution and follow-up of budgets. This includes both quantitative budget data and relevant information about legislation, policies, programmes, the budget process timetable, motivation for spending priorities and decisions, outputs, outcomes and service delivery information. The Committee underlines the need for States parties to budget for and provide contextually appropriate materials, mechanisms and institutions to enable meaningful participation. 18 55. To enable meaningful participation in the budget process, the Committee stresses the importance of ensuring that States parties have in place legislation and policies for freedom of information that include, or at a minimum do not exclude, children and child rights advocates from the right to access key budgetary documents such as pre-budget statements, budget proposals, enacted budgets, midterm reports, in-year reports and audit reports. 56. The Committee recognizes that a number of States have experience in engaging children in meaningful participation in different parts of the budget process. It encourages States parties to share such experiences and identify good practices that are appropriate to their contexts. IV. Principles of public budgeting for children’s rights 57. As established in section II above, the Committee underlines the fact that States parties are obliged to take measures within their budget processes to generate revenue and manage expenditures in a way that is sufficient to realize the rights of the child. The Committee recognizes that there are many ways to achieve sufficient resources for realizing children’s rights, including taking into account the general principles of the Convention and the budget principles of effectiveness, efficiency, equity, transparency and sustainability. 16 17 18 GE.16-12638 See also general comment No. 12 (2009) on the right of the child to be heard (2009). See general comment No. 12, para. 135. See article 13 (1) of the Convention. 13