CRC/C/THA/CO/3-4 16. The Committee recommends that the State party provide the results of the review and evaluation of the National Policy and Strategic Plan for Child Development 2007-2016 and ensure that the new plan provides adequately for the realization of all rights of children contained in the Convention. The Committee also recommends that this plan of action focus specifically on children under the age of 18 years and be in coordination with sectoral plans of action and the 11th National Economic and Social Development Plan. Independent monitoring 17. While noting the State party’s information that the National Human Rights Commission is operational and accessible to children and the general public, the Committee is concerned about the limited access for children and opportunities for them to make complaints, as well as the absence of a special unit for children with an adequate number of experts and trained personnel. The Committee is also concerned that the Commission has no regional offices. 18. The Committee recommends that the State party take measures to improve awareness-raising of the Commission among the public, especially children and to increase knowledge of the Commission’s work. It urges the State party to establish a special unit for children that is easily accessible and provide it with necessary human, technical and financial resources to be able to receive complaints and better address violations of children’s rights, with appropriate confidentiality. It recommends that the State party establish regional offices in order to strengthen the work of the Commission throughout its territory. Allocation of resources 19. The Committee notes the State party’s information related to the 2010-2011 budget allocations to the MSDHS under various categories and to basic education. However, it regrets the lack of further details on budgetary allocations to other sectors and areas for implementation of the full range of children’s rights. The Committee is concerned that the low ratio of 0.5 per cent of the national budget allocated to the MSDHS has not changed for several years to enable the coordinating agency for children’s rights to carry out its functions effectively. 20. The Committee recommends that the State party, in planning its future budgets, take into account its recommendations resulting from its 2007 day of general discussion on resources for the rights of the child - responsibility of States and specifically: (a) Allocate adequate budgetary resources to the maximum extent possible from the available 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; (b) Build capacity to utilize a child rights approach in the elaboration of the national budget and implement a tracking, monitoring and evaluation system for the allocation and the use of resources for children by all relevant sectors and agencies at local level throughout the budget, thus providing visibility to the investment in children. The Committee also urges that this tracking system be used for impact assessments on how investments in any sector or local level may serve the best interests of the child, ensuring that the differential impact of such investment on girls and boys is measured; (c) Conduct a comprehensive assessment of budget needs and establish clear allocations for those areas that progressively address the inequalities and disparities 4