CRC/C/BGD/CO/4 page 6 (d) Define strategic budget lines for children in disadvantaged groups or social situations that may require affirmative social measures (such as birth registration, integrated management of childhood infections [IMCI], nutrition interventions, early childhood care and basic education) and ensure that those budgetary lines are protected even in situations of economic crises, natural disasters or other emergencies; (e) Utilize the system of expenditure indicators and disaggregated data for impact assessments on how to improve investments to serve the best interests of all children, without discrimination or disparities based on gender, ethnicity, socioeconomic condition and geographical location; (f) In the context of the decentralization and civil service reform process currently being carried out, ensure transparent and participatory budgeting through public dialogue and participation involving children, among others, and ensure accountability of local authorities; (g) Seek technical assistance, if necessary, through international cooperation. 22. While noting the information shared by the State party delegation on the existence of an Anti-corruption Commission and other mechanisms for public accountability, the Committee expresses concern that corruption continues to divert resources that could enhance the implementation of the rights of the child. Furthermore, the Committee notes the lack of prosecution or sanctions in cases of corruption. 23. The Committee urges the State party to strengthen its anti-corruption mechanisms and implement existing legislation to combat corruption, undertake investigations, and prosecute cases of corruption in the use of budgetary resources, especially for children. Data collection 24. The Committee notes with appreciation the efforts made to improve data collection and monitoring mechanisms through collaboration between the State party and relevant organizations. Nevertheless, the Committee is concerned that the lack of reliable disaggregated data from the national to the district levels hampers effective follow-up or evaluation of the implementation of the Convention. The Committee is particularly concerned that reliable, disaggregated data in important areas of the Convention are not available such as statistics on child births, health, child abuse, child labour, and children working and/or living in streets. The Committee also notes with concern the lack of coordination and collaboration among government agencies in data collection and the inadequate technical capabilities for data collection, analysis, and reporting. 25. The Committee reiterates its recommendation that the State party strengthen its efforts to develop a comprehensive and coordinated system of data collection on matters related to the implementation of the Convention from the national, divisional and district levels. The data should cover all children under the age of 18 and be disaggregated by age, sex and particularly those groups of children who are in need of special protection. The Committee encourages the State party to seek further assistance from, inter alia, the United Nations Children’s Fund (UNICEF) in this regard.