CRC/C/MMR/CO/3-4 (c) Ensure that this national mechanism is provided with independent and sufficient human, technical and financial resources; and (d) Ensure that the independent human rights institution has a special division for children’s rights headed by a commissioner for children in order to make this institution’s role regarding the Convention as visible and as strong as possible. Allocation of resources 17. The Committee reiterates its deep concern about the extremely low level of resources allocated to the social sectors, in particular education, health and nutrition, at the severe lack of financial resources for the protection and promotion of children’s rights, and conversely at the disproportionately high allocation of public financial resources to the military and State-owned enterprises. Furthermore, the Committee is concerned about the absence of transparency in the budgetary process. 18. In the light of its previous recommendation (CRC/C/15/Add.237, para. 20), the Committee urges the State party to: (a) Allocate adequate budgetary resources in accordance with article 4 of the Convention for the implementation of the rights of children and in particular increase the budget allocated to the social sectors, including, but not exclusively, education, health and nutrition, and to all areas of child rights; (b) Introduce a child right’s budget system with specific budget lines and indicators that will allow monitoring and evaluating budget allocations for children; (c) Define strategic budgetary lines for children in disadvantaged or vulnerable situations that may require affirmative social measures, especially children from ethnic and religious minority groups, children from remote and border areas, internally displaced children, children in street situations, children affected by HIV/AIDS, children with disabilities, orphans and children in situation of poverty, and make sure that those budgetary lines are protected even in situations of economic crisis, natural disasters or other emergencies; (d) Ensure transparent and participatory budgeting through public dialogue, especially with children and the civil society; and (e) Take into account the Committee’s recommendations during its day of general discussion in 2007 on “Resources for the Rights of the Child - Responsibility of States”. Corruption 19. The Committee is concerned that corruption remains pervasive in the State party and that misuse of public resources continues to divert resources that could enhance the implementation of the rights of the child. 20. The Committee urges the State party to take immediate measures to combat corruption, including by developing and implementing an anti-corruption law and policy, carrying out anti-corruption campaigns and building institutional capacities to effectively detect, investigate and prosecute cases of corruption. Child rights and the business sector 21. While noting aspects of the State party’s legislation regarding labour standards, the Committee notes the absence of a legislative framework regulating the prevention of, protection against and reparation of the adverse impacts of activities by private and Stateowned companies, mainly in the extractive and large-scale energy-related sectors. The 4