CRC/C/BTN/CO/2 page 3 national plan of action for children in order to establish a comprehensive rights’ based approach to the implementation of children’s rights. 10. The Committee recommends that the State party develop a National Plan of Action for children in consultation with civil society and all sectors involved in the promotion and protection of children’s rights, with the aim of implementing the principles and all the provisions of the Convention, and taking into account, inter alia, the Plan of Action “A World Fit for Children” adopted by the General Assembly Special Session in May 2002 and its mid-term review of 2007. The Committee also recommends that adequate human and financial resources be allocated both at the national and local levels for the implementation of the National Plan of Action for Children. Independent monitoring 11. The Committee welcomes the efforts of the State party to improve monitoring of the implementation of the Convention and provide a complaints mechanism for children through the NCWC. However the Committee reiterates its concern as stated in the previous concluding observations that there is no independent national human rights institution to monitor and promote the Convention. 12. The Committee recommends that the State party establish an independent national human rights institution in full compliance with the Paris Principles relating to the status of national institutions (General Assembly resolution 48/134 of 20 December 1993, annex). Such an institution should be accessible to children and be provided with adequate human and financial resources to receive, monitor and investigate complaints from or on behalf of children on violations of their rights as well as recommend remedies. In this regard, the Committee draws the attention of the State party to its general comment No. 2 (2002) on the role of independent national human rights institutions in the promotion and protection of the rights of the child. Allocation of resources 13. The Committee notes with satisfaction that a considerable part of the State party’s public expenditure is allocated to health and education and that education figures among the sectors prioritized for foreign assistance. The Committee however regrets that the impact of budgetary allocations on the implementation of child rights has not been systematically assessed. 14. The Committee urges the State party to continue to allocate a high percentage of its public expenditure for education and health and conduct assessments of the allocations specifically for children and the implementation of the Convention. Cooperation with the civil society 15. The Committee notes that the State party recognizes the important role played by non-governmental organizations (NGOs) in carrying out, monitoring, evaluating child rights related programmes and welcomes the inclusion of civil society