CRC/C/15/Add.142 page 3 Allocation of budgetary resources 11. In light of article 4 of the Convention, the Committee expresses its concern that not enough attention has been paid to allocating adequate budgetary resources for the implementation of existing child rights legislation, in particular to local governments, and that policies related to children are not clear priorities in the State budget. 12. Also in light of article 4 of the Convention, the Committee encourages the State party to identify clearly its priorities with respect to child rights issues in order to ensure that funds are allocated to the maximum extent of available resources for the full implementation of the economic, social and cultural rights of children, in particular to local governments and for children belonging to the most vulnerable groups in society. It further recommends that the State party identify the amount and proportion of its budget that is spent on children at the national and local levels in order to be able to evaluate the impact of the expenditures on children. Independent monitoring structures 13. The Committee emphasizes the importance of setting up an independent mechanism with a mandate to monitor and evaluate progress in the implementation of the Convention, both at the national and the local level, and notes that the State party has started to take steps in this direction. 14. The Committee encourages the State party to continue working towards the establishment of an independent body easily accessible to children, such as an ombudsperson for children or a national commission for children’s rights, established in accordance with the Paris Principles (General Assembly resolution 48/134), to monitor the implementation of the Convention and to deal in an expeditious and efficient way with individual complaints concerning children’s rights. In this regard, the Committee further recommends that the State party consider seeking technical assistance from UNICEF, the Office of the High Commissioner for Human Rights and the United Nations Development Programme (UNDP), among others. Data collection 15. The Committee expresses its concern at the fact that a systematic and comprehensive system for the collection of disaggregated data for all areas covered by the Convention and in relation to all groups of children is not yet fully developed. 16. The Committee recommends that the State party continue to develop a system of data collection and indicators consistent with the Convention. This system should cover all children up to the age of 18 years, with specific emphasis on those who are particularly vulnerable, including child victims of abuse, neglect, or ill-treatment; children with disabilities; non-citizen children; children belonging to minorities; children in conflict with