CRC/C/BGD/CO/4 page 5 individual complaints. In that regard, the Committee notes that so far, little progress has been made with regard to the law on a Children’s Commissioner (Ombudsman) which was drafted in 2006, reviewed by Cabinet, but not enacted. 19. The Committee urges the State party inter alia to: (a) Ensure the independence of the National Human Rights Commission in accordance with the Paris Principles; (b) Provide it with adequate human and financial resources and the capacity to address issues of the rights of the child; (c) Take the necessary measures to establish the Children’s Ombudsman to specifically deal with complaints of violations of the rights of the child and to provide remedies for such violations, taking into account the Committee’s 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; (d) Ensure that complaints mechanisms are easily accessible and child-sensitive. Allocation of resources 20. The Committee notes with interest the information from the State party delegation on the newly adopted “Vision 2021” which aims to double gross domestic product (GDP) per capita, reduce poverty and create a more inclusive and equitable society. The Committee appreciates the efforts made by the State party in recent years to increase its investment in the social sectors, since such investment in human capital, particularly in children, is essential to poverty reduction and sustained economic growth. Nevertheless, the Committee regrets that investment in children, especially regarding health, education and social protection, continues to be too low to ensure the full exercise of all rights by all children and that the budget does not clearly identify investment in children at al levels. The Committee notes with concern the weak monitoring and accountability mechanisms for budgetary expenditure at different levels of the administration. Furthermore, the Committee is concerned that a significant percentage (44 per cent in 2007) of the national budget comes from donor and external sources, which may not be sustainable. 21. The Committee reiterates its recommendation that the State party allocate adequate resources for children in accordance with the requirements planned in the NPA, the National Strategy of Accelerated Poverty Reduction (or PRSP) 2008-2011, and subsequent national development strategies or plans. The Committee recommends that the State party: (a) Increase the government share of available resources for the implementation of the rights of the child, taking into account its recommendations following the 2007 day of general discussion on “Resources for the Rights of the Child – Responsibility of States”; (b) Ensure that the development of the national budget uses a child rights approach, including the use of indicators, and a tracking system that make spending on children visible throughout the budget; (c) Follow, whenever possible, the recommendations of the United Nations on budgeting-by-results and develop performance-based budgets to measure the effectiveness of resource allocation particularly to fulfil the rights of the child;