CRC/C/GC/19
(d)
Spend money fairly and wisely. Don’t spend our money on something that is
useless — be efficient, save money;
(e)
Investing in children is a long-term investment, and it generates a lot, so
remember to think of it;
(f)
Investment in our families is also an important way of securing our rights;
(g)
Make sure there is no corruption;
(h)
Recognize the rights of all citizens, both young and old, by listening to
people’s opinions on matters of governance;
(i)
I would like the Government to be more accountable and transparent;
(j)
Publish records of how the money is spent;
(k)
Provide budget information to all children in ways that are easily understood
and in media that are popular with children, like social media.
9.
All the core human rights treaties contain provisions that are similar to article 4 of
the Convention. The general comments addressing public budgets that have been issued in
relation to those provisions should therefore be seen as complementing the present general
comment.4
10.
The present general comment concerns the management of States parties’ financial
resources that directly or indirectly affect children within their jurisdiction. It acknowledges
the Addis Ababa Action Agenda of the Third International Conference on Financing for
Development (2015) and Transforming our world: the 2030 Agenda for Sustainable
Development (2015). Those agendas address States’ management of resources related to
international cooperation that affect children, such as programme, sector and budget
support, South-South cooperation and interregional cooperation. The Committee recalls the
statement of common understanding on human rights-based approaches to development
cooperation and programming adopted by the United Nations Development Group (2003),
the Paris Declaration on Aid Effectiveness: Ownership, Harmonisation, Alignment, Results
and Mutual Accountability (2005), the Accra Agenda for Action (2008), and the Busan
Partnership for Effective Development Cooperation (2011), which also address such
management. In addition, the Committee is mindful of the potential relevance to the present
general comment of existing and evolving national, regional and international standards
related to public financial management, provided that such standards do not contradict the
provisions of the Convention. Three examples are The International Handbook of Public
Financial Management, 5 which highlights effectiveness, efficiency and equity in public
financial management, The Fiscal Transparency Code, adopted by the International
Monetary Fund in 2014, which calls for comprehensiveness, clarity, reliability, timeliness
and relevance in public reporting on past, present and future public finances to enhance
fiscal management and accountability, and the Principles on Promoting Responsible
Sovereign Lending and Borrowing, adopted by the United Nations Conference on Trade
and Development in 2012.
4
5
GE.16-12638
See, for example, Committee on Economic, Social and Cultural Rights, general comment No. 3
(1990) on the nature of States parties’ obligations.
Richard Allen, Richard Hemming and Barry Potter, eds., The International Handbook of Public
Financial Management (Basingstoke, Palgrave Macmillan, 2013).
5