CRC/C/MKD/CO/2 Committee regrets that this unit lacks the authority, capacity, human and financial resources and independence to carry out its mandate effectively. The Committee is further concerned that children and their parents lack information on the possibility to submit complaints, as a result of which very few complaints from or on behalf of children reach the Ombudsman. 15. The Committee recommends that the State party: (a) Ensure that the institution of the Ombudsman is fully in line with the Principles relating to the status of national institutions for the promotion and protection of human rights (Paris Principles, General Assembly resolution 48/134, annex), 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 (CRC/GC/2002/2), and seek accreditation from the International Coordinating Committee of National Institutions for the Promotion and Protection of Human Rights; (b) Ensure that the Deputy Ombudsman is accessible to children and adequately equipped to receive and investigate complaints of violations of child rights in a child-sensitive manner, and ensure that children and their families are aware of the possibility to submit complaints to this institution; and (c) Ensure the unit on child rights protection within the institution of the Ombudsman has the capacity, authority, resources and financial independence necessary to carry out its mandate effectively. Allocation of resources 16. In the context of civil service reform, the Committee notes the establishment of child rights commissions, adoption of action plans for children and allocation of funds for their implementation by some of the municipalities. The Committee remains, however, concerned about a mismatch between budgetary allocations and the mandates of agencies, a mismatch which especially affects the provision of services by the social work centres. The Committee is further concerned about the lack of transparency in the use of international funds for programmes in areas concerning children, the selection of NGO activities for State financial support, and that a very small proportion of these funds are allocated for activities concerning children. In addition, the Committee is concerned that no specific funds have been earmarked for the implementation of the National Action Plan on the Rights of the Child and that the funds earmarked for the implementation of the 2010 Programme for Compulsory Health Insurance for All Citizens are insufficient. 17. The Committee urges the State party, taking into account the Committee’s recommendations adopted following the day of general discussion in 2007 on “Resources for the Rights of the Child – Responsibility of States”, to: (a) Allocate or earmark funds for the implementation of the National Action Plan; (b) Ensure transparency in the use of international funds for programmes in areas concerning children; (c) Provide adequate resources to all municipalities in order to enable them to carry out their responsibilities in planning, budgeting and implementing local plans and services for children, in the context of decentralization; (d) Ensure, as a matter of urgency, that the social work centres are provided with the human, technical and financial resources necessary for the provision of services in all areas of their mandate; and 4